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Report BFA - Bankia 2014 / GRI indicatorsGRI indicators

Scope and external audit of extra-financial information G4-18

The scope of the independently reviewed extra-financial information in this report is based on G4 Guidelines and the Financial Services Sector Supplement of the Global Reporting Initiative (GRI). These guidelines include a raft of principles and indicators designed to define the scope and coverage of extra-financial reporting, while ensuring the quality of the information provided. In the preparation of this report, Bankia called on the services on an independent expert to carry out exhaustive materiality analysis for the purposes of carrying out various stakeholder consultations and identify the most relevant matters that must be covered in this report.

During the entire process of compiling and presenting information, Bankia adheres to the principles of balance, comparability, accuracy, timeliness, reliability, and clarity required to ensure the quality of the information presented in this report.

The work was performed by an external assurance provider (Ernst & Young); the same firm responsible for auditing the consolidated financial statements. The Audit and Compliance Committee is responsible for assuring the external assurance provider’s independence.

The information reviewed covers the financial activities performed by the Bankia Group. Any indicators with a different scope are specified in the GRI indicators table. Where required for clarification purposes, the methods used to calculate the data and estimates applied, are explained in the relevant tables or chapters of the report to make them easier to understand.

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