Background information
About this report
Implenia reports in accordance with the globally recognised GRI Sustainability Reporting Standards. It is also transparent about how it consolidates the report’s content.
Content
COMPILING THE REPORT’S CONTENT
Scope and standard
- GRI 2-2
The statements in this Sustainability Report generally relate to the whole Implenia Group. However, the scope is naturally more limited for some of the reported topics. If data or statements relate only to individual divisions and/or countries, this is explicitly shown in the text and charts.
- GRI 2-5
Reporting is carried out in line with GRI standards. The contents were compiled with the greatest care and were reviewed by the Sustainability Committee, but they have not been externally verified. A limited assurance audit is planned for the 2024 report (publication 2025).
- GRI 2-3
Implenia has continuously reported on sustainability topics on this web platform since 2012. Indicators are updated annually (current status: reporting year 2023).
Information about new projects and initiatives is continuously communicated here sustainability.implenia.com. The company revises all the content every year. Readers thus always have an up-to-date picture of the Group’s sustainability efforts. For environmental reasons we do not produce a printed version.
Determining the material topics
- GRI 3-1
Implenia’s Sustainability Department is responsible for the company’s global sustainability reporting. Working closely with the Sustainability Committee, relevant functions and divisions, it has defined the main content of the strategy and reporting in accordance with the Group’s five sustainability priorities.
The selection of themes to be reported on was also determined by a materiality analysis based on the GRI Sustainability Reporting Standards and the European Sustainability Reporting Standard (ESRS), as well as by an online survey conducted with internal and external stakeholders (more on this). Texts were edited in the light of the GRI’s qualitative principles, and all content was subject to final review and approval by the Group’s Sustainability Committee and Board of Directors.
Principles of greenhouse gas reporting
- GRI 2-4
- GRI 2-6
Reporting of greenhouse gas emissions accords with the international Greenhouse Gas Protocol Standard. Since 2020, the collection of CO2 data has covered all markets (Switzerland, Germany, Austria incl. Romania until mid-2022, France, Norway, Sweden).
Data is based on invoices, information from suppliers and partner companies (e.g. electricity providers and leasing partners) as well as Implenia’s own measurements at its production facilities.
In 2022, an updated methodology was used to recalculate our footprint for 2020, thus defining the baseline against which our 2025 sustainability goals are measured. The new method was also used to calculate the 2021 footprint, but it has not been applied to data from before the new baseline year of 2020.
The footprint for 2020 now includes all home markets and energy sources. The following emission factors were used uniformly: Scope 1 = Defra, Scope 2 = IEA (electricity) & MLC (district heating). This resulted in overall higher reported emissions than the old methodology, which omitted France and some other sites and energy sources. The following emission factors have been used for Scope 3 since 2022: Defra (private & business travel), Defra / MLC / IEA (energy & fuel related activities).
- GRI 305-1
- GRI 305-2
Implenia calculates greenhouse gas emissions using the “operational control” approach. Emissions from all operations managed by Implenia are entirely attributed to the company regardless of its financial participation. Emissions from all leased and rented assets (properties, vehicles, machinery, etc.) are also treated as Scope 1 and 2 emissions accordingly.
Significant sustainability-related memberships and partnerships
- GRI 2-28
| Organisation | Type of support |
|---|---|
Öbu – Netzwerk für nachhaltiges Wirtschaften | Corporate membership, since 2009 |
Minergie | Corporate membership and specialist partner, since 2014 |
NNBS, Netzwerk Nachhaltiges Bauen Schweiz | Founding and funding member, since 2012 |
WWF SEED - Next Generation Living | Founder member, member since 2010 |
CEO4Climate | Member of the campaign, since 2020 |
ETH Partnership Council | Industrial partner for creation of an assistant professorship for innovative and industrialised construction, since 2016 |
| Sustainable Switzerland Entrepreneurs Club | Corporate membership, since 2022 |
| ECORE (ESG Circle of Real Estate) | Corporate membership, since 2023 |
NEST research and innovation platform at Empa | Implementation partner, since 2024 |
Compliance with external guidelines
- GRI 2-23
Implenia generally focuses its activities on the following national and international guidelines, norms and standards:
- United Nations Universal Declaration of Human Rights, International Covenant on Civil and Political Rights
- International Covenant on Economic, Social and Cultural Rights
- International Labour Organization (ILO) Declaration on Fundamental Principles and Rights at Work and its follow-up procedure
- Ten principles of the UN Global Compact
- United Nations Guiding Principles on Business and Human Rights
- OECD Guidelines for Multinational Enterprises
- United Nations’ Sustainable Development Goals
- ISO standards 9001, 14001, 27001, 45001
- GRI standards
- SIA norms in Switzerland
Swiss Code of Obligations Art. 964b content index
This report was subject to approval by the Implenia Board of Directors prior to publication.
Following an internal risk analysis, no reasonable suspicion of child labour at Implenia and its supply chain was identified. Furthermore, no minerals and metals are imported from conflict and high-risk areas. Accordingly, the company is exempt from the due diligence and reporting obligations under Article 3 and Article 5 paragraph 2 of the Ordinance on Due Diligence and Transparency in relation to Minerals and Metals from Conflict-Affected Areas and Child Labour (DDTrO) according to Article 964j-l of the Swiss Code of Obligations (CO).
The nonfinancial matters in accordance with Art. 964b of the Swiss Code of Obligations are described in the following chapters.
| Swiss Code of Obligations Art. 964b requirement | Chapter |
| General information | |
| Description of the business model | Implenia at a glance |
| Environmental matters* | |
| Social issues* | Sustainability goals: 9. Implenia without borders Sustainability goals: 10. Ethical Governance |
| Employee-related issues* | Sustainability goals: 8. Engaged employees |
| Respect for human rights* | |
| Combating corruption* | |
| Risk management | |
| Main performance indicators |
* including a description of policies, due diligence, measures and assessment of the effectiveness of these measures
GRI content index
For the Content Index – Essentials Service, GRI Services reviewed that the GRI content index has been presented in a way consistent with the requirements for reporting in accordance with the GRI Standards, and that the information in the index is clearly presented and accessible to the stakeholders. The service was performed on the English version of the report.
| Statement of use | Implenia AG has reported in accordance with the GRI Standards for the period January 1st 2023 to December 31st 2023. | ||
| GRI 1 used | GRI 1: Foundation 2021 | ||
| Applicable GRI Sector Standard(s) | No sector standard available for construction and real estate yet |
General Disclosures
GRI 2: General Disclosures 2021
| Disclosure | Location | Comment |
| 2-1 Organizational details |
| |
| 2-2 Entities included in the organization’s sustainability reporting | ||
| 2-3 Reporting period, frequency and contact point | The sustainability report for the reporting year 2023 was published on February 28th 2024. The reporting period corresponds with the 2023 annual report published on the same date. | |
| 2-4 Restatements of information | ||
| 2-5 External assurance | Scope and Standard | |
| 2-6 Activities, value chain and other business relationships | ||
| 2-7 Employees | Attractive working environment | All numbers are reported in headcounts or percentage of headcounts per end of 2023 |
| 2-8 Workers who are not employees | Not available | Omission: Implenia hires freelancers directly in projects, there is currently no systematic reporting on global level available |
| 2-9 Governance structure and composition | ||
| 2-10 Nomination and selection of the highest governance body | ||
| 2-11 Chair of the highest governance body | ||
| 2-12 Role of the highest governance body in overseeing the management of impacts | ||
| 2-13 Delegation of responsibility for managing impacts | Sustainability organisation | |
| 2-14 Role of the highest governance body in sustainability reporting | Sustainability organisation | |
| 2-15 Conflicts of interest | ||
| 2-16 Communication of critical concerns | ||
| 2-17 Collective knowledge of the highest governance body | Sustainability organisation | |
| 2-18 Evaluation of the performance of the highest governance body | Organizational regulations | |
| 2-19 Remuneration policies | Compensation Report | |
| 2-20 Process to determine remuneration | Articles of Association | |
| 2-21 Annual total compensation ratio | Not available | Omission: Calculation of the compensation ratio not available for the reporting year |
| 2-22 Statement on sustainable development strategy | Editorial | |
| 2-23 Policy commitments | ||
| 2-24 Embedding policy commitments | ||
| 2-25 Processes to remediate negative impacts | ||
| 2-26 Mechanisms for seeking advice and raising concerns | Code of Conduct | |
| 2-27 Compliance with laws and regulations | Infringement of competition law | |
| 2-28 Membership associations | Significant sustainability related memberships and partnerships | |
| 2-29 Approach to stakeholder engagement | Stakeholder Groups | |
| 2-30 Collective bargaining agreements | Fair pay |
Material Topics
GRI 3: Material Topics 2021
| Disclosure | Location | Comment |
|---|---|---|
| 3-1 Process of determining material topics | Determining the material topics Strategic approaches and key themes of Implenia’s material topics | |
| 3-2 List of material topics | Material topics | Material topics:
The GRI topics in bold were first identified as material in the double materiality analysis conducted at the end of 2023, this report does not yet include complete concepts and indicators for these topics. |
Economic performance
GRI 3: Material Topics 2021
| Disclosure | Location | Comment |
| 3-3 Management of material topics |
GRI 201: Economic Performance 2016
| Disclosure | Location | Comment |
| 201-1 Direct economic value generated and distributed | Creating value | |
| 201-2 Financial implications and other risks and opportunities due to climate change | Risks and opportunities created by climate change | |
| 201-3 Defined benefit plan obligations and other retirement plans | Implenia pension fund | Implenia AG pension fund in accordance with the Swiss 3-pillar model. Key figures, including the funding ratio (2022: 138.2%) |
| 201-4 Financial assistance received from government | Not applicable | Omission: No financial assistance received in the reporting period |
Anti corruption
GRI 3: Material Topics 2021
| Disclosure | Location | Comment |
| 3-3 Management of material topics |
GRI 205: Anti-corruption 2016
| Disclosure | Location | Comment |
| 205-1 Operations assessed for risks related to corruption | Code of Conduct | |
| 205-2 Communication and training about anti-corruption policies and procedures | Fighting Corruption | |
| 205-3 Confirmed incidents of corruption and actions taken | Code of Conduct |
Anti-competitive behavior
GRI 3: Material Topics 2021
| Disclosure | Location | Comment |
| 3-3 Management of material topics |
GRI 206: Anti-competitive Behavior 2016
| Disclosure | Location | Comment |
| 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | Infringement of competition law |
Materials
GRI 3: Material Topics 2021
| Disclosure | Location | Comment |
| 3-3 Management of material topics |
GRI 301: Materials 2016
| Disclosure | Location | Comment |
| 301-1 Materials used by weight or volume | not available | Omission: For the reporting year there is no systematic global calculation of material used by weight or volume. As this material topic was only defined in 2023, more reporting will be available in the following years |
| 301-2 Recycled input material used | Circular economy | Partial omission: Information unavailable/incomplete. Implenia uses recycled materials in many projects, (mainly recycled asphalt and concrete). However, the percentage of recycled input materials used to manufacture the organization's primary |
| 301-3 Reclaimed products and their packaging material | Circular economy | Partial omission: Information unavailable/incomplete. Implenia has started using reclaimed materials in several projects. However, the percentage of reclaimed products and their packaging materials for each product |
Energy
GRI 3: Material Topics 2021
| Disclosure | Location | Comment |
| 3-3 Management of material topics |
GRI 302: Energy 2016
| Disclosure | Location | Comment |
| 302-1 Energy consumption within the organization | Energy and climate | |
| 302-2 Energy consumption outside of the organization | not available | Omission: For the reporting year there is no systematic calculation of energy consumption outside of the organization available |
| 302-3 Energy intensity | Energy and climate | |
| 302-4 Reduction of energy consumption | Energy and climate | |
| 302-5 Reductions in energy requirements of products and services | not available | Omission: For the reporting year there is no systematic calculation of the reduction in energy requirements of products and services available |
Emissions
GRI 3: Material Topics 2021
| Disclosure | Location | Comment |
| 3-3 Management of material topics |
GRI 305: Emissions 2016
| Disclosure | Location | Comment |
| 305-1 Direct (Scope 1) GHG emissions | ||
| 305-2 Energy indirect (Scope 2) GHG emissions | ||
| 305-3 Other indirect (Scope 3) GHG emissions | Energy and climate | Partial omission: Information unavailable/incomplete. The gross other indirect (Scope 3) GHG emissions in metric tons of CO2 equivalent are not yet complete. For the reporting year, three out of twelve categories of Scope 3 emissions are reported on a global level: "Energy and fuel treatment", "Business travel" and "Employee commuting". Further categories will be added in future reports. |
| 305-4 GHG emissions intensity | Energy and climate | |
| 305-5 Reduction of GHG emissions | Energy and climate | |
| 305-6 Emissions of ozone-depleting substances (ODS) | not applicable | Omission: Due to the limited use of chemicals in the construction process and strict European regulations, ODS emissions are not considered relevant for Implenia |
| 305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | not available | Omission: All emission data is reported in CO2 equivalent, Implenia did not report individual gases for the reporting year |
Waste
GRI 3: Material Topics 2021
| Disclosure | Location | Comment |
| 3-3 Management of material topics |
GRI 306: Waste 2020
| Disclosure | Location | Comment |
| 306-1 Waste generation and significant waste-related impacts | Waste and hazardous substances | |
| 306-2 Management of significant waste-related impacts | ||
| 306-3 Waste generated | not available | Omission: Implenia operates in countries with high overall recycling rates. For the reporting year there is no systematic global calculation of waste diverted from disposal. As this material topic was only defined in 2023, more reporting will be available in the following years |
| 306-4 Waste diverted from disposal | not available | Omission: Implenia operates in countries with high overall recycling rates. For the reporting year there is no systematic global calculation of waste diverted from disposal. As this material topic was only defined in 2023, more reporting will be available in the following years |
| 306-5 Waste directed to disposal | not available | Omission: Implenia operates in countries with high overall recycling rates. For the reporting year there is no systematic global calculation of waste directed to disposal. As this material topic was only defined in 2023, more reporting will be available in the following years |
Supplier Environmental Assessment
GRI 3: Material Topics 2021
| Disclosure | Location | Comment |
| 3-3 Management of material topics |
GRI 308: Supplier Environmental Assessment 2016
| Disclosure | Location | Comment |
| 308-1 New suppliers that were screened using environmental criteria | Supplier management | |
| 308-2 Negative environmental impacts in the supply chain and actions taken |
Employment
GRI 3: Material Topics 2021
| Disclosure | Location | Comment |
| 3-3 Management of material topics |
GRI 401: Employment 2016
| Disclosure | Location | Comment |
| 401-1 New employee hires and employee turnover |
| Partial omission: Information unavailable/incomplete. The total number and rate of new hires and employee turnover are reported on group level for the reporting year and are therefore not yet available on a regional level. Further data will be collected for future reports. |
| 401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees | Fair pay | |
| 401-3 Parental leave | Fair pay | Partial omission: Information unavailable/incomplete. While the conditions of parental leave are reported, there was no global data available for the reporting year on total number of employees that were entitled to, took parental leave, returned to work after parentl leave, returned to work after parental leave ended that were still employed 12 months after their return to work. Further data will be collected for future reports. |
Occupational health and safety
GRI 3: Material Topics 2021
| Disclosure | Location | Comment |
| 3-3 Management of material topics |
GRI 403: Occupational Health and Safety 2018
| Disclosure | Location | Comment |
| 403-1 Occupational health and safety management system | Health and safety | |
| 403-2 Hazard identification, risk assessment, and incident investigation | Health and safety | |
| 403-3 Occupational health services | Health and safety | |
| 403-4 Worker participation, consultation, and communication on occupational health and safety | Health and safety | |
| 403-5 Worker training on occupational health and safety | ||
| 403-6 Promotion of worker health | ||
| 403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Health and safety | |
| 403-8 Workers covered by an occupational health and safety management system | Health and safety | Partial omission: Information unavailable/incomplete. Freelancers (workers who are not employees but whose work and/or workplace is controlled by the organization) are currently not included in the calculation of the percentage of employees covered by an occupational health and safety management system. It is planned to collect further data on external workers for future reports. |
| 403-9 Work-related injuries | ||
| 403-10 Work-related ill health | Accidents and absences |
Training and education
GRI 3: Material Topics 2021
| Disclosure | Location | Comment |
| 3-3 Management of material topics |
GRI 404: Training and education 2016
| Disclosure | Location | Comment |
| 404-1 Average hours of training per year per employee | Partial omission: Information unavailable/incomplete. The average hours of training that the organization’s employees have undertaken during the reporting period by gender and employee category are not yet available on a global level. The report includes the training hours for the "Sustainability Academy" and the Code of Conduct trainings. As this material topic was only defined in 2023, more reporting will be available in the following years | |
| 404-2 Programs for upgrading employee skills and transition assistance programs | Training and continuing professional development | |
| 404-3 Percentage of employees receiving regular performance and career development reviews | Training and continuing professional development | Partial omission: Information unavailable/incomplete. The percentage of total employees by gender and by employee category who received a regular performance and career development review during the reporting period is not yet available on a global level. Systematic, yearly performance reviews are conducted at least for all white collar workers, which make up 58% of the workforce. For blue collar workers the percentage is currently not tracked. |
Diversity and Equal Opportunity
GRI 3: Material Topics 2021
| Disclosure | Location | Comment |
| 3-3 Management of material topics |
GRI 405: Diversity and Equal Opportunity 2016
| Disclosure | Location | Comment |
| 405-1 Diversity of governance bodies and employees | ||
| 405-2 Ratio of basic salary and remuneration of women to men | Fair pay | Partial omission: Information unavailable/incomplete. Gender pay gap (ratio of the basic salary and remuneration of women to men for each employee category, by significant locations of operation) is calculated on regional level and was not reported systematically on a global level for the reporting year. It is planned to collect further data on equal pay for future reports. |
Non-discrimination
GRI 3: Material Topics 2021
| Disclosure | Location | Comment |
| 3-3 Management of material topics |
GRI 406: Non-discrimination 2016
| Disclosure | Location | Comment |
| 406-1 Incidents of discrimination and corrective actions taken |
Supplier Social assessment
GRI 3: Material Topics 2021
| Disclosure | Location | Comment |
| 3-3 Management of material topics |
GRI 414: Supplier Social Assessment 2016
| Disclosure | Location | Comment |
| 414-1 New suppliers that were screened using social criteria | Supplier management | |
| 414-2 Negative social impacts in the supply chain and actions taken |
Contacts/impressum
GRI 2-3
Contact for sustainability
Rolf Wagenbach
Global Head Sustainability
sustainability@implenia.com
Contact for media
Silvan Merki
Chief Communications Officer
+41 58 474 74 77
communication@implenia.com
Published by
Implenia Ltd.
Thurgauerstrasse 101A
8152 Glattpark (Opfikon)
+41 58 474 74 74
Project management
Bernadette Arbogast
Core team
Bernadette Arbogast, Rolf Wagenbach, Anna Jäger
Editor
Jörg Schmill and Jean-Luc Perret, Sinnform AG, Basel
Concept and Design
Lingner Consulting New Media GmbH, Heilbronn
Linkgroup AG, Zürich
Translation
James Knight Ltd., Warwickshire, England
Marc Servien, St. Nicol – 14600 Ablon
Online implementation
Lingner Consulting New Media GmbH, Heilbronn
Brightgrove, Kyiv, Ukraine
Animation movie
vjsual
Video sequences and photos
Daniel Hager
Alessandro Della Bella
