GRI Content Index – Inspire Real Estate

2022 Integrated Reporting

GRI Content Index

Statement of use	BNP Paribas Real Estate has prepared its report in accordance with GRI standards for the period from January 1 to December 31, 2022.
GRI 1 used	GRI 1: Foundation 2021
Applicable GRI Sector Standard(s)	SASB Commercial Banking / SASB Corporate Banking and Brokerage

GRI Standard / Other source	Disclosure	Location	Omission	SASB Commercial banking / SASB Corporate banking
			Requirement(s) omitted/Reason/Explanation
General disclosures
GRI 2: General Disclosures 2021	2-1 Organizational details	Profile
	2-2 Entities included in the organization’s sustainability reporting	Reporting protocol
	2-3 Reporting period, frequency and contact point	Reporting protocol
	2-4 Restatements of information	Reporting protocol
	2-5 External assurance	Reporting protocol
	2-6 Activities, value chain and other business relationships	Profile		FN-CB-000.A Number and value of current and savings accounts by sector: private and small businesses FN-CB-000.B Number and value of loans by sector: private and small businesses and companies FN-CB-240a.3 Number of free retail current accounts provided to previously unbanked or underbanked customers FN-CB-240a.4 Number of participants in financial literacy initiatives for unbanked, underbanked or disadvantaged customers FN-IB-000.A Number and value of subscriptions, advice and secure transactions FN-IB-000.B Number and value of investments and proprietary loans by sector FN-IB-000.C Number and value of market-making transactions in fixed income, equity, foreign exchange, derivatives and commodity products FN-CB-410a.1 Commercial and industrial credit risk, by industry FN-CB-550a.2 Description of approach to integrating results of mandatory and voluntary stress tests into capital adequacy planning, long-term business strategy, and other business activities
	2-7 Employees	Profile		FN-IB-510b.1 Number and percentage of covered employees with a record of investment-related investigations, consumer complaints, private civil litigation or other regulatory proceedings
	2-8 Workers who are not employees
	2-9 Governance structure and composition	Governance
	2-10 Nomination and selection of the highest governance body	Governance
	2-11 Chair of the highest governance body	Governance
	2-12 Role of the highest governance body in overseeing the management of impacts	Profile
	2-13 Delegation of responsibility for managing impacts	CSR management
	2-14 Role of the highest governance body in sustainability reporting	CSR management
	2-15 Conflicts of interest
	2-16 Communication of critical concerns
	2-17 Collective knowledge of the highest governance body
	2-18 Evaluation of the performance of the highest governance body
	2-19 Remuneration policies			FN-IB-550b.1 Percentage of total variable compensation for significant risk-takers (MRT) FN-IB-550b.2 Percentage of variable compensation for significant risk-takers (MRT) on which malus or clawback provisions have been applied FN-IB-550b.3 Discussion of policies relating to the supervision, control and validation of market operators’ pricing for level 3 assets and liabilities
	2-20 Process to determine remuneration
	2-21 Annual total compensation ratio
	2-22 Statement on sustainable development strategy	Editorial
	2-23 Policy commitments	Vision
	2-24 Embedding policy commitments	Vision
	2-25 Processes to remediate negative impacts	Engagements
	2-26 Mechanisms for seeking advice and raising concerns	Stakeholders and relevant issues
	2-27 Compliance with laws and regulations	Regulatory compliance		FN-IB-510b.4 Description of approach to ensuring professional integrity, including duty of care FN-IB-510b.2 Number of mediation and arbitration cases relating to professional integrity, including duty of care, per party
	2-28 Membership associations	Solidarity
	2-29 Approach to stakeholder engagement	Stakeholders and relevant issues
	2-30 Collective bargaining agreements

GRI Standard / Other source	Disclosure	Location	Omission	SASB Commercial banking / SASB Corporate banking
			Requirement(s) omitted/Reason/Explanation
Economic performance
GRI 3: Material Topics 2021	3-1 Process to determine material topics	Stakeholders and relevant issues
GRI 3: Material Topics 2021	3-2 List of material topics	Stakeholders and relevant issues
Material topics
GRI 3: Material Topics 2021	3-3 Management of material topics	Commitments		FN-CB-410a.2 Description of the approach to integrating environmental, social and governance (ESG) factors into credit analysis FN-IB-410a.3 Description of the approach to integrating environmental, social and governance (ESG) factors into commercial banking and brokerage activities
GRI 201: Economic Performance 2016	201-1 Direct economic value generated and distributed	Local economy		FN-IB-410a.1 Revenus des transactions de souscription, conseil, et sécurisation comprenant l’intégration des facteurs environnementaux sociaux et de gouvernance (ESG), par industrie
	201-2 Financial implications and other risks and opportunities due to climate change	Impacts, risks and opportunities
	201-3 Defined benefit plan obligations and other retirement plans
	201-4 Financial assistance received from government
GRI 202: Market Presence 2016	202-1 Ratios of standard entry level wage by gender compared to local minimum wage
GRI 202: Market Presence 2016	202-2 Proportion of senior management hired from the local community
GRI 203: Indirect Economic Impacts 2016	203-1 Infrastructure investments and services supported	Real estate for tomorrow		FN-IB-410a.2 Number and total value of investments and loans incorporating environmental, social and governance (ESG) factors, by industry
GRI 203: Indirect Economic Impacts 2016	203-2 Significant indirect economic impacts	Local economy
GRI 204: Procurement Practices 2016	204-1 Proportion of spending on local suppliers
GRI 205: Anti-corruption 2016	205-1 Operations assessed for risks related to corruption
	205-2 Communication and training about anti-corruption policies and procedures	Ethics & Transparency
	205-3 Confirmed incidents of corruption and actions taken	Ethics & Transparency
GRI 206: Anti-competitive Behavior 2016	206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices			FN-CB-510a.1 Total amount of financial losses as a result of legal proceedings associated with fraud, insider trading, antitrust, anti-competitive behavior, market manipulation, professional negligence, or other laws and regulations associated with the financial industry. FN-CB-510a.2 Description of whistleblower policies and procedures.
GRI 207: Tax 2019	207-1 Approach to tax	Local economy
	207-2 Tax governance, control, and risk management
	207-3 Stakeholder engagement and management of concerns related to tax
	207-4 Country-by-country reporting

GRI Standard / Other source	Disclosure	Location	Omission	SASB Commercial banking / SASB Corporate banking
			Requirement(s) omitted/Reason/Explanation
Environmental standards
GRI 3: Material Topics 2021	3-1 Process to determine material topics	Stakeholders and relevant issues
GRI 3: Material Topics 2021	3-2 List of material topics	Stakeholders and relevant issues
Material topics
GRI 3: Material Topics 2021	3-3 Management of material topics	Commitments		FN-CB-410a.2 Description of the approach to integrating environmental, social and governance (ESG) factors into credit analysis FN-IB-410a.3 Description of the approach to integrating environmental, social and governance (ESG) factors into commercial banking and brokerage activities
GRI 301: Materials 2016	301-1 Materials used by weight or volume	Biodiversity and natural resources
	301-2 Recycled input materials used	Biodiversity and natural resources
	301-3 Reclaimed products and their packaging materials	Biodiversity and natural resources
GRI 302: Energy 2016	302-1 Energy consumption within the organization	Indicators
	302-2 Energy consumption outside of the organization	Indicators
	302-3 Energy intensity
	302-4 Reduction of energy consumption	Climate change
	302-5 Reductions in energy requirements of products and services	Climate change
GRI 303: Water and Effluents 2018	303-1 Interactions with water as a shared resource	Biodiversity and natural resources
	303-2 Management of water discharge-related impacts
	303-3 Water withdrawal
	303-4 Water discharge
	303-5 Water consumption
GRI 304: Biodiversity 2016	304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	Biodiversity and natural resources
	304-2 Significant impacts of activities, products and services on biodiversity	Biodiversity and natural resources
	304-3 Habitats protected or restored	Biodiversity and natural resources
	304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations
GRI 305: Emissions 2016	305-1 Direct (Scope 1) GHG emissions
	305-2 Energy indirect (Scope 2) GHG emissions
	305-3 Other indirect (Scope 3) GHG emissions	Environmental quality
	305-4 GHG emissions intensity	Climate change
	305-5 Reduction of GHG emissions	Climate change
	305-6 Emissions of ozone-depleting substances (ODS)
	305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions
GRI 306: Waste 2020
	306-1 Waste generation and significant waste-related impacts	Biodiversity and natural resources
	306-2 Management of significant waste-related impacts	Biodiversity and natural resources
	306-3 Waste generated
	306-4 Waste diverted from disposal	Indicators
	306-5 Waste directed to disposal
GRI 308: Supplier Environmental Assessment 2016	308-1 New suppliers that were screened using environmental criteria
	308-2 Negative environmental impacts in the supply chain and actions taken	Ethics & Transparency

GRI Standard / Other source	Disclosure	Location	Omission	SASB Commercial banking / SASB Corporate banking
			Requirement(s) omitted/Reason/Explanation
Social standards
GRI 3: Material Topics 2021	3-1 Process to determine material topics	Stakeholders and relevant issues
GRI 3: Material Topics 2021	3-2 List of material topics	Stakeholders and relevant issues
Material topics
GRI 3: Material Topics 2021	3-3 Management of material topics	Commitments		FN-CB-410a.2 Description of the approach to integrating environmental, social and governance (ESG) factors into credit analysis FN-IB-410a.3 Description of the approach to integrating environmental, social and governance (ESG) factors into commercial banking and brokerage activities
GRI 401: Employment 2016	401-1 New employee hires and employee turnover
	401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees	Wellness at work
	401-3 Parental leave
GRI 402: Labor/Management Relations 2016	402-1 Minimum notice periods regarding operational changes
GRI 403: Occupational Health and Safety 2018	403-1 Occupational health and safety management system	Wellness at work
	403-2 Hazard identification, risk assessment, and incident investigation	Wellness at work
	403-3 Occupational health services	Wellness at work
	403-4 Worker participation, consultation, and communication on occupational health and safety	Wellness at work
	403-5 Worker training on occupational health and safety	Learning company
	403-6 Promotion of worker health	Wellness at work
	403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Wellness at work
	403-8 Workers covered by an occupational health and safety management system
	403-9 Work-related injuries
	403-10 Work-related ill health
GRI 404: Training and Education 2016	404-1 Average hours of training per year per employee
	404-2 Programs for upgrading employee skills and transition assistance programs	Learning company
	404-3 Percentage of employees receiving regular performance and career development reviews	Learning company
GRI 405: Diversity and Equal Opportunity 2016	405-1 Diversity of governance bodies and employees	Diversity and inclusion		FN-IB-330a.1 Percentage representation of gender and racial/ethnic groups for management non-executive management professionals and all other employees
GRI 405: Diversity and Equal Opportunity 2016	405-2 Ratio of basic salary and remuneration of women to men
GRI 406: Non-discrimination 2016	406-1 Incidents of discrimination and corrective actions taken	Diversity and inclusion
GRI 407: Freedom of Association and Collective Bargaining 2016	407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk
GRI 408: Child Labor 2016	408-1 Operations and suppliers at significant risk for incidents of child labor
GRI 409: Forced or Compulsory Labor 2016	409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor
GRI 410: Security Practices 2016	410-1 Security personnel trained in human rights policies or procedures
GRI 411: Rights of Indigenous Peoples 2016	411-1 Incidents of violations involving rights of indigenous peoples
GRI 413: Local Communities 2016	413-1 Operations with local community engagement, impact assessments, and development programs	Solidarity		FN-CB-240a.1 Number and amount of outstanding loans eligible for programs to promote community and small business development. FN-CB-240a.2 Number and amount of delinquent and non-accrual loans eligible for programs to promote community and small business development.
GRI 413: Local Communities 2016	413-2 Operations with significant actual and potential negative impacts on local communities
GRI 413: Local Communities 2016	414-1 New suppliers that were screened using social criteria	Ethics & Transparency
GRI 413: Local Communities 2016	414-2 Negative social impacts in the supply chain and actions taken	Ethics & Transparency
GRI 415: Public Policy 2016	415-1 Political contributions	Local economy
GRI 416: Customer Health and Safety 2016	416-1 Assessment of the health and safety impacts of product and service categories	Sustainable products and services
GRI 416: Customer Health and Safety 2016	416-2 Incidents of non-compliance concerning the health and safety impacts of products and services	Sustainable products and services
GRI 417: Marketing and Labeling 2016	417-1 Requirements for product and service information and labeling	Sustainable products and services
	417-2 Incidents of non-compliance concerning product and service information and labeling	Sustainable products and services
	417-3 Incidents of non-compliance concerning marketing communications	Sustainable products and services
GRI 418: Customer Privacy 2016	418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data	Indicators			FN-CB-230a.1 Nombre de violations de données, Pourcentage impliquant des informations nominatives, Nombre de titulaires du compte concernés. FN-CB-230a.2 Description de l’approche visant à identifier les risques de sécurité des données, et à y répondre.
GRI 419 : Conformité socio-économique – 2016	419-1 Non-conformité à la législation et aux réglementations sociales et économiques			FN-IB-510b.3 Montant total des pertes financières à la suite de procédures judiciaires associées à l’intégrité professionnelle, y compris l’obligation de diligence.