8 About the report

8. About the report

[GRI 2-2] [GRI 2-3] [GRI 2-4] [GRI 2-23] [GRI 2-5] [GRI 3-1] [GRI 3-2] [ESRS BP-1] [ESRS BP-2] [ESRS IRO-1]

The Budimex Group publishes non-financial information on an annual basis in the form of a report included in the Management Board’s annual activity report. This document presents the Budimex Group’s non-financial information and consolidated data for the period from 1 January to 31 December 2023, in accordance with the organization’s structure as at 31 December 2023. It has been prepared under the framework of the ESG reporting model developed by the company, with the support of an external consulting firm, based on the Global Reporting Initiative (GRI) Standards pertaining to disclosure of non-financial information, using selected elements of the European Sustainability Reporting Standards (ESRS). Any amendments to previously published data are indicated in the relevant sections of the report.

The quantitative data presented in the report have been derived from the internal systems of Budimex SA and its subsidiaries, and, unless specified otherwise:
(a) for Budimex SA – do not include the activities of its foreign branches,
(b) for the Budimex Group – include the activities of all companies conducting significant operating activities as at 31 December 2023, that is, collectively, Budimex SA (including foreign branches), Mostostal Kraków SA (including foreign branches), Budimex Bau GmbH, Budimex Budownictwo Sp. z o.o., Budimex Kolejnictwo SA, Budimex Parking Wrocław Sp. z o.o., the FBSerwis Group, Circular Construction SA, Magnolia Energy Sp. z o.o., RailBX GmbH, Budimex Slovakia s.r.o. and Budimex Mobility SA.

The report includes links to those of the company’s internal regulations that are publicly available.

The information selected for the report has been subjected to external verification the scope of which is described in the assurance letter provided at the end of this report.