Methods for determining materiality
Non-financial issues relevant to the activities of the Budimex Group were identified in the process of formulating the CSR Strategy 2021-2023 and other strategic plans in the ESG area. The areas of activities in which the Budimex Group sets strategic goals are the basis for determining materiality also in other processes concerning sustainable development in the Budimex Group.
Work on the Strategy was preceded by a phase of preliminary identification of potentially relevant issues, during which the scope of Budimex Group’s impact on the environment and the scope of potentially relevant issues emanating from good practices and regulations, including the OECD Guidelines for Multinational Enterprises and preliminary information on the EU Corporate Sustainability Reporting Directive (CSRD) were considered. The identification process included a range of human rights issues.