Methods of determining the importance

IMPORTANCE OF INFORMATION IN THE REPORT AND RISK MANAGEMENT

Methods of determining the importance

GRI 3-1]

Non-financial issues relevant to the Budimex Group’s activities were identified in the process of formulating the CSR Strategy 2021–2023 and other ESG-related strategic plans.The areas of activity in which the Budimex Group has strategic objectives form the basis for determining materiality, including in the other sustainability processes within the Budimex Group.

Works on the Strategy were preceded by a stage of preliminary identification of potentially important issues, which included the consideration of the range of the Budimex Group’s impact on the environment and the scope of potentially important issues resulting from good practices and regulations, including the OECD Guidelines for Multinational Enterprises and initial information about the EU Corporate Sustainability Reporting Directive (CSRD). The identification process took into account the scope of human rights issues.

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