Information on reporting

This Non-Financial Report for 2022 is the Company’s sixth such report. The report has been prepared on the basis of an internally developed reporting model based on the Company’s long-standing experience in reporting consolidated business, non-financial and financial information. The Budimex Group reports non-financial information based on GRI Standards indicators as updated in November 2021. The scope of the content of the report takes into account good TCFD (Task-force for Climate-related Disclosure) practices.

In accordance with the requirements of the Accounting Act of 29 September 1994, the 2022, the Budimex Group Non- Financial Information Report covers the non-financial information and consolidated non-financial data of the Budimex Group in accordance with the structure of the organisation in 2022.

Significant topics discussed in this report were identified in the course of works on the CSR Strategy for 2021–2023.

The Budimex Group’s non-financial information for 2022 has been externally verified. The figures presented in the report come from the internal systems of Budimex SA and its subsidiaries. 2021 was recognised as the base year of selected figures due to changes in the consolidation method. The significant majority of the non-financial figures reported in the tables in the report are related to the activities of the companies: Budimex SA, Mostostal Kraków SA and FBSerwis Group. For the other companies in the Group, total exclusions were made as at 31 December 2022 for companies with no significant operating activities that affect, in particular, the generation of fuel and energy consumption, raw materials and water, as well as emissions of wastewater, waste and greenhouse gases. For companies with unit employment, consolidation exclusions were applied to protect the personal data of individual employees. In the report, data on environmental indicators for Budimex SA have been corrected as a result of the data completeness verification taking place over the second half of 2022. The figures were validated with the involvement of internal experts.