GRI Content Index
GRI 102-55
For the Materiality Disclosures Service, GRI Services reviewed that the GRI content index is clearly presented and the references for Disclosures 102-40 to 102-49 align with appropriate sections in the body of the report.
GRI Standard | Disclosure | Reference(s) and/or direct answers |
|---|---|---|
| GRI 101: Foundation 2016 | ||
| The reporting principles have been applied to define the report content and quality | ||
| GRI 102: General Disclosures 2016 | ||
| 1. Organizational profile | ||
| 102-1 | Name of the organization | Implenia at a glance (Link) |
| 102-2 | Activities, brands, products, and services | Implenia at a glance(Link) |
| 102-3 | Location of headquarters | Implenia at a glance (Link) |
| 102-4 | Location of operations | Implenia at a glance (Link) |
| 102-5 | Ownership and legal form | Implenia at a glance (Link) |
| 102-6 | Markets served | Implenia at a glance (Link) |
| 102-7 | Scale of the organization | Environmental management (Link) |
| 102-8 | Information on employees and other workers | Diverse staff (Link) |
| 102-9 | Supply chain | Supplier managment (Link) |
| 102-10 | Significant changes to the organization and its supply chain | Implenia at a glance (Link) Principles of greenhouse gas reporting (Link) |
| 102-11 | Precautionary Principle or approach | On-site environmental mangement (Link) Sensitising employees (Link) |
| 102-12 | External initiatives | Compliance with external guidelines (Link) Sustainable Development Goals (Link) Human rights (Link) |
| 102-13 | Membership of associations | Significant memberships and partnerships (Link) |
| 2. Strategy | ||
| 102-14 | Statement from senior decision-maker | Editorial (Link) |
| 102-15 | Key impacts, risks, and opportunities | Impact of business activities (Link) Risks and opportunities created by climate change (Link) |
| 3. Ethics and integrity | ||
| 102-16 | Values, principles, standards, and norms of behavior | Vision, mission and values (Link) Code of conduct (Link) |
| 102-17 | Mechanisms for advice and concerns about ethics | Code of conduct (Link) |
| 4. Governance | ||
| 102-18 | Governance structure | Implenia at a glance (Link) Sustainability organisation (Link) |
| 102-19 | Delegating authority | No reporting |
| 102-20 | Executive-level responsibility for economic, environmental and social topics | Sustainability organisation (Link) |
| 102-21 | Consulting stakeholders on economic, environmental and social topics | Stakeholder groups (Link) |
| 102-22 | Composition of the highest governance body and its committees | Implenia at a glance (Link) Diverse staff (Link) |
| 102-23 | Chair of the highest governance body | Implenia at a glance (Link) Annual report 2020, Board of Directors (Link) |
| 102-24 | Nominating and selecting the highest governance body | Annual report 2020, Board of Directors (Link) |
| 102-25 | Conflicts of interest | Annual report 2020, Board of Directors (Link) |
| 102-26 | Role of highest governance body in setting purpose, values, and strategy | Sustainability organisation (Link) |
| 102-27 | Collective knowledge of highest governance body | No reporting |
| 102-28 | Evaluating the highest governance body’s performance | No reporting |
| 102-29 | Identifying and managing economic, environmental, and social impacts | No reporting |
| 102-30 | Effectiveness of risk management processes | No reporting |
| 102-31 | Review of economic, environmental, and social topics | Key topics (Link) |
| 102-32 | Highest governance body’s role in sustainability reporting | Sustainability organisation (Link) |
| 102-33 | Communicating critical concerns | No reporting |
| 102-34 | Nature and total number of critical concerns | No reporting |
| 102-35 | Remuneration policies | Annual report, Compensation Report (Link) |
| 102-36 | Process for determining remuneration | Annual report, Compensation Report (Link), p. 103ff. |
| 102-37 | Stakeholders’ involvement in remuneration | No reporting |
| 102-38 | Annual total compensation ratio | No reporting |
| 102-39 | Percentage increase in annual total compensation ratio | No reporting |
| 5. Stakeholder engagement | ||
| 102-40 | List of stakeholder groups | Stakeholder groups (Link) |
| 102-41 | Collective bargaining agreements | Fair pay (Link) |
| 102-42 | Identifying and selecting stakeholders | Stakeholder groups (Link) |
| 102-43 | Approach to stakeholder engagement | Stakeholder groups (Link) |
| 102-44 | Key topics and concerns raised | Wesentliche Themen (Link) |
| 6. Reporting practice | ||
| 102-45 | Entities included in the consolidated financial statements | Implenia auf einen Blick (Link) |
| 102-46 | Defining report content and topic Boundaries | Wesentliche Themen (Link) Bestimmung der wesentlichen Themen (Link) |
| 102-47 | List of material topics | Key topics (Link) |
| 102-48 | Restatements of information | Implenia at a glance (Link) |
| 102-49 | Changes in reporting | 2025 goals (Link) |
| 102-50 | Reporting period | Scope and standard (Link) |
| 102-51 | Date of most recent report | Landing page (Link) |
| 102-52 | Reporting cycle | Scope and standard (Link) |
| 102-53 | Contact point for questions regarding the report | Contacts / impressum (Link) |
| 102-54 | Claims of reporting in accordance with the GRI Standards | Scope and standard (Link) |
| 102-55 | GRI content index | GRI Content Index (Link) |
| 102-56 | External assurance | Scope and standard (Link) |
| GRI 103: Management approach 2016 | ||
| 103-1 | Explanation of the material topic and ist Boundary | Impact of the business (Link) Where the company can have an influence (Link) Key topics (Link) |
| 103-2 | The management approach and its components | Sustainability managment (Link) |
| 103-3 | Evaluation of the management approach | Sustainability managment (Link) |
| Material topics | ||
| GRI 201: Economic Performance 2016 | ||
| 201-1 | Direct economic value generated and distributed | Creating value (Link) |
| GRI 205: Anti-corruption 2016 | ||
| 205-3 | Confirmed incidents of corruption and actions taken | Fighting corruption (Link) |
| GRI 302: Energy 2016 | ||
| 302-1 | Energy consumption within the organization | Energy and climate (Link) |
| GRI 305: Emissions 2016 | ||
| 305-1 | Direct (Scope 1) GHG emissions | Energy and climate (Link) |
| 305-2 | Energy indirect (Scope 2) GHG emissions | Energy and climate (Link) |
| 305-4 | GHG emissions intensity | Energy and climate (Link) |
| 305-5 | Reduction of GHG emissions | Energy and climate (Link) |
| GRI 308: Supplier Environmental Assessment 2016 | ||
| 308-1 | New suppliers that were screened using environmental criteria | Supplier management (Link) |
| 308-2 | Negative environmental impacts in the supply chain and actions taken | Sustainable building materials (Link) |
| GRI 401: Employment 2016 | ||
| 401-1 | New employee hires and employee turnover | Diverse staff (Link) Training and continuing professional development (Link) |
| GRI 403: Occupational Health and Safety 2016 | ||
| 403-2 | Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities | Health and safety (Link) Accidents and absences (Link) |
| GRI 405: Diversity and Equal Opportunity 2016 | ||
| 405-1 | Diversity of governance bodies and employees | Diverse staff (Link) Equal opportunities (Link) Advice and support (Link) |
