[GRI 403-3] [GRI 403-4] [GRI 403-5]
Table 36. GRI Reference Table.
| Indicator category | Indicator | Description | Page |
| GRI 2: Basic indicators | |||
| 2-1 | Details of the organisation | Business model of the Budimex Group | |
| 2-2 | Entities covered by the organisation’s sustainable development | Structure of the Capital Group | |
| 2-3 | Reporting cycle and contact | Information on reporting | |
| 2-4 | Adjustments of information | Information on reporting | |
| 2-5 | External verification | Information on reporting | |
| 2. Activities and employees | |||
| 2-6* | Types of activities, chain of values and other business relationships | Business model of the Budimex Group Operating segments of the Budimex Group Value chain of the Budimex Group | |
| 2-7* | Workers | Employment structure | |
| 2-8 | Workers who are not employees | Detailed information about employment in 2022 | |
| 3. Management | |||
| 2-9* | Governance structure | Management of the Capital Group | |
| 2-10* | Appointment and selection of the highest governance body | Management of the Capital Group | |
| 2-11* | Chairperson of the highest governance body | Management of the Capital Group | |
| 2-12* | The role of the highest governing body in overseeing impact management w nadzorowaniu zarządzania wpływem | Management of the Capital Group | |
| 2-13 | Delegation of responsibilities for impact management | Management of the Capital Group | |
| 2-14 | The role of the highest governing body in overseeing impact management w raportowaniu zrównoważonego rozwoju | Letter from the President Management of the Capital Group | |
| 2-15 | Conflict of interest | Due diligence and human rights | |
| 2-16 | Communication of critical issues | Management of the Capital Group | |
| 2-17 | Collective knowledge of the highest governance body | Management of the Capital Group | |
| 2-18 | Evaluation of the activities of the highest governance body | Management of the Capital Group | |
| 2-19 | Remuneration policies | Management of the Capital Group | |
| 2-20 | Process to determine remuneration | Management of the Capital Group | |
| 2-21 | Annual total compensation ratio | Remuneration in the Budimex Group | |
| 4. Strategies, policies and procedures | |||
| 2-22* | Statement on sustainable development strategy | Letter from the President | |
| 2-23* | Policy commitments | Due diligence and human rights | |
| 2-24 | Embedding policy commitments | Due diligence and human rights | |
| 2-25 | Processes of negative impact mitigation | Due diligence and human rights | |
| 2-26* | Mechanisms for seeking advice and raising doubts | Due diligence and human rights | |
| 2-27 | Lawfulness | Due diligence and human rights | |
| 2-28* | Membership in organisations | Membership in organisations | |
| 5. Engagement of stakeholders | |||
| 2-29 | Approach to the engagement of stakeholders | Methods of determining the importance | |
| 2-30 | Collective agreements | Management of the employee area | |
| GRI 3: Management approach | |||
| 3-1 | Process of identifying important issues | Methods of determining the importance | |
| 3-2 | List of important issues | Methods of determining the importance Relevant issues Significant risks | |
| 3-3 | Management of important issues | Methods of determining the importance Relevant issues Significant risks | |
| GRI 201: Economic efficiency | |||
| 201-1 | Direct generated and distributed economic value | Scale of operations – statement on the financial standing | |
| GRI 202: Market presence | |||
| 202-1 | Ratio of the lowest remuneration in the organisation to the minimum local wage by gender | Remuneration in the Budimex Group | |
| GRI 205: Anti-corruption | |||
| 205-1 | Activities assessed in terms of threats related to corruption. | Anti-corruption | |
| 205-3 | Confirmed cases of corruption and actions taken | Anti-corruption | |
| GRI 206: Anti-competition behaviours | |||
| 206-1 | Legal steps taken against violations of the principles of free competition | Due diligence and human rights | |
| GRI 301: Raw materials and materials | |||
| 301-1 | Consumption of raw materials by volume and weight | Raw Materials | |
| GRI 302: Energy | |||
| 302-1* | Energy consumption within the organisation | Fuels and energy | |
| 302-3 | Energy intensity | Fuels and energy | |
| 302-4 | Reduction of energy consumption | Fuels and energy | |
| 302-5 | Reductions in energy requirements of products and services | Fuels and energy | |
| GRI 303: Water and sewage | |||
| 1. Management approach | |||
| 303-1 | Interactions with water as a shared resource | Water | |
| 303-2 | Management of water discharge-related impacts | Water | |
| 2. Detailed indicators | |||
| 303-3* | Water withdrawal | Water | |
| 303-4 | Water discharge | Water | |
| 303-5 | Water consumption | Water | |
| GRI 304: Biodiversity | |||
| 304-1 | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas | Impact on the local environment and biodiversity | |
| 304-2 | Significant impacts of activities, products, and services on biodiversity | Impact on the local environment and biodiversity | |
| 304-3 | Habitats protected or restored | Impact on the local environment and biodiversity | |
| 304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations | Impact on the local environment and biodiversity | |
| GRI 305: Emissions to the air | |||
| 305-1* | Direct GHG emissions (Scope 1) | Reduction of greenhouse gas emissions | |
| 305-2* | Indirect GHG emissions (Scope 2) | Reduction of greenhouse gas emissions | |
| 305-4 | Emission intensity | Reduction of greenhouse gas emissions | |
| 305-5 | Reduction of GHG emissions | Reduction of greenhouse gas emissions | |
| 305-7* | Tlenki azotu (NOX), Tlenki siarki (SOX) i inne | Reduction of greenhouse gas emissions | |
| GRI 306: Waste | |||
| 306-1* | Waste generation and significant effects related to waste | Waste | |
| 306-3 | Waste generated | Waste | |
| 306-4* | Waste to be recovered | Waste | |
| 306-5 | Waste to be disposed of | Waste | |
| GRI 308: Supplier Environmental Assessment | |||
| 308-1 | New suppliers that were screened using environmental criteria | Nature conservation in the supply chain | |
| 308-2 | Negative environmental impacts in the supply chain and actions taken | Nature conservation in the supply chain | |
| GRI 401: Employment | |||
| 401-1 | New employees and number of departures | Employment structure | |
| 401-2 | Benefits for full-time employees not concerning persons performing work on other terms | Employee benefits | |
| 401-3 | Maternity leaves | Information about maternity and paternity leaves / Information on training at Budimex SA | |
| GRI 403: Occupational Health and Safety | |||
| 1. Management approach | |||
| 403-1 | System of management of the OHS area | OHS management in the Budimex Group | |
| 403-2 | Process of risk and threat identification and procedure in the case of incident occurrence | OHS management in the Budimex Group | |
| 403-3 | Occupational medicine | OHS management in the Budimex Group Accident prevention and OHS training | |
| 403-4 | Engagement, consultation and communication with employees on health and safety issues | Accident prevention and OHS training | |
| 403-5 | OHS training for employees | Accident prevention and OHS training | |
| 403-6 | Promotion of healthy lifestyle among employees | Employee benefits | |
| 403-7 | Prevention and mitigation of impacts from the OHS area directly related to the nature of activities | OHS management in the Budimex Group | |
| 2. Detailed indicators | |||
| 403-8 | Persons performing work covered by the organisation’s OHS policy | OHS management in the Budimex Group | |
| 403-9* | Accidents at work | Accident prevention and OHS training | |
| 403-10 | Occupational diseases | Accident prevention and OHS training | |
| GRI 402 Labor/Management relations | |||
| 402-1 | Minimum notice periods regarding operational changes | Employment structure | |
| GRI 404: Training and education | |||
| 404-2 | Programmes supporting the improvement of the employee’s development and skills | Development, promotions and
training Information about maternity and paternity leaves / | |
| 404-3 | Percentage of employees receiving regular evaluations of effectiveness and career development | Development, promotions and
training Dane o szkoleniach w Budimex SA | |
| GRI 405: Diversity and equal opportunities | |||
| 405-2 | Ratio of basic salary between women and men i mężczyzn | Remuneration in the Budimex Group Diversity management | |
| GRI 406: Counteracting discrimination | |||
| 406-1 | Cases of discrimination and corrective actions taken | Due diligence and human rights | |
| GRI 411: Rights of indigenous people | |||
| 411-1 | Incidents concerning violations of indigenous people’s rights | Social impact of the Budimex Group / Impact on local communities | |
| GRI 413: Local communities | |||
| 413-1 | Activities engaging local community; methodology of the impact study; development programmes | Social impact of the Budimex Group / Impact on local communities | |
| 413-2 | Operations with significant potential and actual risks of negative impacts on local communities | Social impact of the Budimex Group / Impact on local communities | |
| GRI 419: Socioeconomic Compliance | |||
| 419-1 | Non-compliance with laws and regulations in the social and economic area -ekonomicznego | Social impact of the Budimex Group / Impact on local communities | |
*Independently verified indicator
Table 37. Table of compliance with the Accounting Act.
| Wymóg ustawy o rachunkowości | Page |
| Business model (Article 49b(2)(1)) | |
| Key non-financial performance indicators (Article 49b(2)(2)) | |
| Policies in non-financial areas and their results (Article 49b(2)(3)) | |
| Due diligence procedures (Article 49b(2)(4)) | |
| Significant non-financial risks and methods of their management (Article 49b(2)(5)) |
Tabela 38. Tabela zgodności z Rekomendacjami TCFD.
| TCFD recommendations | Page |
| GOVERNANCE | |
| a) Describe the board’s oversight of climate-related risk and opportunities. | |
| b) Describe management’s role in assessing and managing climate-related risks and opportunities. | Significant risks |
| STRATEGY | |
| a) Describe the climate-related risks and opportunities the organization has identified over the short, medium and long term. | |
| b) Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy and financial planning. | |
| c) Describe the resilience of the organization’s strategy, taking into consideration different climate-related scenarios, including a 2ºC or lower scenario. | not reported |
| RISK MANAGEMENT | |
| a) Describe the organization’s processes for identifying and assessing climate-related risks. | |
| b) Describe the organization’s processes for managing climate-related risks. | |
| c) Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organization’s overall risk management. | |
| METRICS AND TARGETS | |
| a) Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process. | |
| b) Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 green house has (GHG) emissions, and the related risks. | |
| c) Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets. | not reported |
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