Background information
Reporting information under GRI
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 or countries, this is explicitly mentioned in the text and charts.
GRI 2-5
Reporting is carried out in line with the GRI Standards. The contents were compiled with the greatest care and were reviewed by the Sustainability Committee, but they have not been externally audited.
GRI 2-3
Implenia has continuously reported on sustainability topics on this web platform since 2012. Measurements are updated annually (current status: reporting year 2022).
Information about new projects and initiatives is continuously communicated under sustainability.implenia.com. The company makes a thorough revision of all content every two years. 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 defined the main content of the strategy and reporting in accordance with the Group’s five sustainability priorities. The choice of subjects to include was also determined by a materiality analysis based on the Sustainable Development Goals, and by an event involving Implenia’s internal and external stakeholders. The GRI Reporting Framework informed the editing of the text, and all content was subject to final review and approval by the Group’s Sustainability Committee.
Principles of greenhouse gas reporting
GRI 2-4, 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 including Romania and Italy, 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 summer 2022, an updated methodology was used to recalculate our footprint for 2020, thus defining the baseline against which to measure our 2025 sustainability goals. 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) & GaBi (district heating). This resulted in overall higher emissions than the old methodology, which omitted France and some other sites and energy sources.
GRI 305-1, 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
| Type of support | |
|---|---|
Öbu – Netzwerk für nachhaltiges Wirtschaften | Corporate membership |
swisscleantech | Corporate membership |
Minergie | Corporate membership and specialist partner |
NNBS, Netzwerk Nachhaltiges Bauen Schweiz | Founding and funding member |
WWF SEED - Next Generation Living | Founder member |
CEO4Climate | Campaign member |
ETH Partnership Council | Industrial partner for creation of an assistant professorship for innovative and industrialised construction |
| Sustainable Switzerland Entrepreneurs Club | Corporate membership |
Compliance with external guidelines
GRI 2-23
Implenia generally focuses its activities on the following national and international guidelines, norms and standards:
European Convention on Human Rights (ECHR)
United Nations Sustainable Development Goals
Core conventions of the International Labour Organization (ILO)
ISO standards 9001, 14001, 27001, 45001
GRI Standards
SIA norms in Switzerland
GRI content index
For the Content Index - Essentials Service, GRI Services reviewed that the GRI content index is clearly presented, in a manner consistent with the Standards, and that the references for disclosures 2-1 to 2-5, 3-1 and 3-2 are aligned with the appropriate sections in the body of the report.
| Statement of use | Implenia AG has reported in accordance with the GRI Standards for the period January 1st 2022 to December 31st 2022. | ||
| GRI 1 used | GRI 1: Foundation 2021 | ||
| Applicable GRI Sector Standard(s) | No sector standard available for construction and real estate yet |
General Disclosure
GRI 2 - General Disclosure 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 2022 was published on April 27th 2023. The reporting period corresponds with the 2022 annual report published on March 1st 2023 | |
| 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 2022 |
| 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 to determine 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:
No changes were made to the material topics in the reporting year |
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 (2021: 135.1%) |
| 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 |
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: For the reporting year, three categories of Scope 3 emissions are reported on a global level: "Energy and fuel treatment", "Business travel" and "Employee commuting". |
| 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 CO2e, Implenia did not report individual gases for the reporting year |
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: New hires and employee turnover are reported on group level for the reporting year. |
| 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: While the conditions of parental leave are reported, there was no data on number of employees available for the reporting year |
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 | Health and safety day | Partial omission: As access to healthcare in Europe is good, access to non-occupational medical and healthcare services is not further described |
| 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: Freelancers are currently not included in the calculation of the percentage of employees covered by an occupational health and safety management system |
| 403-9 Work-related injuries | ||
| 403-10 Work-related ill health | Accidents and absences |
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: Gender pay gap is calculated on regional level and was not reported systematically on a global level for the reporting year |
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
Linkgroup AG, Zürich
Animation movie
vjsual
Video sequences and photos
Daniel Hager
Alessandro Della Bella
