Company: BCDRF
Filing Date: 2025-02-28
Form Type: 20-F
Source: 0000891478-25-000054
Chunk: 226

Company: Banco Santander, S.A.
Filing Date: 2025-02-28
Form: 20-F
Chunk 226
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FRS S2.B30             
 IFRS S2.B31             
 IFRS S2.29(a)(vi)(1)    
 IFRS S2.B32             
 IFRS S2.29(a)(vi)(2)    
 IFRS S2.B19             
 IFRS S2.B34             
 IFRS S2.B56(a)          
 IFRS S2.B56(b)          |
| E1-7 – GHG removals and GHG mitigation projects financed through carbon credits                                              |     | IFRS S2.36(e)(i)        
 IFRS S2.36(e)(ii)       
 IFRS S2.36(e)(iii)      
 IFRS S2.36(e)(iv)       |
| E1-8 – Internal carbon pricing                                                                                               |     | IFRS S2.29(f)           |
| E1-9 – Anticipated financial effects from material physical and transition risks and potential climate-related opportunities |     | IFRS S2.17              
 IFRS S2.22(a)(iii)(1–3) 
 IFRS S2.25(b)           
 IFRS S2.29(b)           
 IFRS S2.29(c)           
 IFRS S2.29(d)           
 IFRS S2.31              
 IFRS S2.B65(e)          
 IFRS S1.21(b)           |

In the consolidated management report and, to a greater extent, the sustainability statement (as well as in the audit report and annual accounts), the Group includes information that is equivalent to the requirements under the SASB standards that apply to the financial sector, mainly in relation to 'commercial banking (FN-CB)', but also in relation to other sub-industries such as: 'Asset management and custody activities (FN-AC)', 'consumer finance (FN-CF)', and 'investment banking and intermediation (FN-IB)'. Specifically, the information disclosed by the Group in these reports allows us to respond, to a greater or lesser extent, to the following SASB metrics: FN-CB-230a.1 (y FN-CF-230a.1), FN-CB--230a.2, FN-CF-230a.3, FN-CB-240a.1, FN-CB-240a.2, FN-CB-240a.3, FN-CB-240a.4,