
Background information
About this report
Implenia reports in accordance with the globally recognised Global Reporting Initiative (GRI) standard for sustainability reporting. In accordance with these guidelines, transparent information is provided below about how the report’s content is consolidated.
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 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. Specific examples are given particularly to show how the measures achieve the objectives. Reporting is carried out in line with GRI standards.
- GRI 2-5
The contents were compiled with great care and were reviewed and approved by the Sustainability Committee, Implenia Executive Committee and the Board of Directors.
The following data has been subject to a voluntary limited assurance audit: Scope-1 emissions, accident rate, lost days, fatal accidents, proportion of women, proportion of women in management, age distribution of employees and compliance cases. A more comprehensive limited assurance audit is planned for the 2025 report (publication 2026).
Independent practitioner's limited assurance report on page 104 of the PDF report
- GRI 2-3
Implenia has continuously reported on sustainability topics on this web platform since 2012. Indicators are updated annually (current status: reporting year 2024).
Information about new projects and initiatives is continuously communicated at 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.
Principles of greenhouse gas reporting
- GRI 2-4
- GRI 2-6
Greenhouse gas emissions are recorded in accordance with the international standards set out in the Greenhouse Gas Protocol. Data is based on energy bills, information from suppliers and partner companies (electricity providers and leasing partners, for example) as well as Implenia’s own measurements at its production facilities.
Since 2020, Scope-1 and Scope-2 CO₂ data have been collected for all markets, i.e. for Switzerland, Germany, Austria, Norway, Sweden and France. Since 2024, data has also been collected at Implenia’s non-European production sites. These activities outside Implenia’s core business are small in financial terms, but they consume relatively large quantities of diesel, which is why they have been included in the footprint. Although these sites do not contribute significantly to the company’s revenue or reflect its core business, a review revealed that large quantities of diesel are consumed, so the decision was taken to include these emissions in the company’s CO₂ footprint.
In order to ensure the consistency, relevance and comparability of greenhouse gas emission data, Implenia established guidelines for recalculating CO2 emissions in 2024. A base-year recalculation of CO₂ emissions is triggered when a certain threshold is exceeded (10% of Scope-1 & 2 emissions).
In 2024, Implenia recalculated CO₂ emissions for the base year 2020 as defined in these guidelines. This was prompted by various factors including the integration of production sites outside Europe, the acquisition of Wincasa and improvements in data collection in Austria.
Implenia uses the “fixed base year” method for recalculations, so 2020 remains the base year for CO₂ emissions. The recalculation has adjusted emissions figures for the base year and for subsequent years to ensure that the changes are reflected consistently.
Implenia uses the location-based method for Scope-2 emissions. This calculates both the absolute and revenue-adjusted CO₂ footprint and all other published KPIs that include Scope-2 or electricity. Implenia has also published its “Market-based Footprint” since 2022 in order to convey a more comprehensive perspective.
The following emission factors were used uniformly for the base-year footprint in 2020: Scope-1 = Defra, Scope-2 = IEA (electricity) & MLC (district heating), “market-based” supplier-specific emissions and residual mixes. The following emission factors were used for Scope-3: Defra (personal and business travel), Defra / MLC / IEA (energy and fuel-related activities), Defra (purchased goods and services).
- 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. This means that emissions from all leased and rented assets (properties, vehicles, machinery, etc.) are also treated as Scope-1 and 2 emissions. An exception to this rule is joint ventures, where financial accounting can change over the years. This makes it more difficult to calculate a revenue-adjusted footprint. In each case, Implenia calculates the footprint using the Group’s revenue as stated in the annual report, irrespective of how the joint venture is consolidated. The operational control approach can therefore only be applied to joint ventures to a limited extent.
Other exceptions and estimates
Actual data and consumption figures are collected wherever possible. However, there are exceptions, as shown in the following subsections. Implenia is working to further refine its data for future years.
Construction sites in Switzerland and Germany: mineral oils
Implenia manages several thousand active projects each year, mainly in Switzerland and Germany. These projects vary in duration, from a few days to several years, and can differ greatly in their complexity. Collecting project-specific data is therefore a significant challenge. In order to solve this, the relevant information is collected through the prism of Procurement: data is collected from the largest suppliers by revenue. This ensures wide coverage. Missing energy data is extrapolated using the percentage coverage.
Electricity in Switzerland
Due to the large number of projects and the more than 100 electricity suppliers in Switzerland, regular collection of project-specific data is a complex task. For this reason, electricity consumption is extrapolated from revenue based on an analysis of supplier data carried out in 2023.
Offices in Switzerland and Germany
The last few years have shown that our offices have a minimal impact on our footprint. Data collection is often complex because invoices arrive after a delay and consumption data is often not available for the specific rented space alone. Consumption for offices in Switzerland and Germany is therefore estimated on the basis of the floorspace used. These estimates are based on SIA standard measures.
December estimates
Since consumption data and invoices often arrive after a delay of several months, December figures are estimated when this is the only option.
Employee commuting
In order to calculate the emissions generated by our employees’ commutes, we rely on national statistics, where available, which indicate what percentage of employees use which mode of transport to get to work. We use the headcount numbers we receive from Human Resources, combined with the average statistics, to calculate emissions.
Exceptions for other non-financial indicators
The indicators ‘age distribution’ and ‘women in management include data for all European markets. It was not possible to specify the distribution for the non-European locations as the information is not currently integrated into the global HR system.
Significant sustainability-related memberships and partnerships
- GRI 2-12
- 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 |
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 |
SINTEF | Member of the “Green Construction Sector” network, since 2017 |
C33 | Corporate member, since 2024 |
Fossil Free Sweden | Member of the initiative, since 2020 |
ENCORD | Corporate member, since 2006 |
ECORE (ESG Circle of Real Estate) | Corporate member, 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* | Sustainability goals: 4. CO2 Reduction Sustainability goals: 5. Environmental protection |
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 | Indicators |
* including a description of policies, due diligence, measures and assessment of the effectiveness of these measures
TCFD Content Index
TCFD pillar | TCFD recommended disclosure | Reference |
Governance Disclose the organization’s governance around climate-related issues and opportunities. | G-A Describe the Board’s oversight of climate-related risks and opportunities. | |
G-B Describe management’s role in assessing and managing climate-related risks and opportunities. | ||
Strategy Disclose the actual and potential impacts of climate-related risks and opportunities on the organization’s business, strategy and financial planning where such information is material.
| S-A Describe the climate-related risks and opportunities the organization has identified over the short, medium, and long-term. | Risks and opportunities created by climate change |
S-B Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning. | Risks and opportunities created by climate change | |
S-C Describe the resilience of the organization’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario. | Risks and opportunities created by climate change | |
Risk Management Disclose the processes used by the organization to identify, assess and manage climate-related risks | R-A Describe the organization’s processes for identifying and assessing climate-related risks. | |
R-B Describe the organization’s processes for managing climate-related risks. | Risks and opportunities created by climate change | |
R-C Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organization’s overall risk management. | Risks and opportunities created by climate change | |
Metrics and targets Describe the metrics and targets used to assess and manage relevant climate-related risks and opportunities | MT-A Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with is strategy and risk management process. | |
MT-B Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas emissions (GHG) and the related risks. | ||
MT-C Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets. | Goals 2025 |
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 2024 to December 31st 2024. | ||
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 | Comments and / or Omissions |
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 2024 was published on February 26th 2025. The reporting period corresponds with the 2024 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 2024. |
2-8 Workers who are not employees | Omission: Information unavailable. Implenia hires freelancers directly in projects. There is currently no systematic reporting on global level available, as they are managed on a project level and are not integrated in the global HR system. Implenia plans to include more information on workers who are not employees for next years report. | |
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 | Significant sustainability-related memberships and partnerships | |
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 | Omission: Information unavailable. Calculation of the compensation ratio not available for the reporting year as the HR system is currently not set up to calculate compensation ratio. Implenia plans to calculate the compensation ratio for next years report. | |
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 | Comments and / or Omissions |
---|---|---|
3-1 Process to determine material topics | Strategic approaches and key themes of Implenia’s material topics | |
3-2 List of material topics | Material topics | Material topics:
|
Economic performance
GRI 3: Material Topics 2021
Disclosure | Location | Comment and / or Omission |
3-3 Management of material topics |
GRI 201: Economic Performance 2016
Disclosure | Location | Comment and / or Omission |
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 (2023: 126.9%). |
201-4 Financial assistance received from government | Omission: Not applicable. No financial assistance received in the reporting period. |
Anti corruption
GRI 3: Material Topics 2021
Disclosure | Location | Comment and / or Omission |
3-3 Management of material topics |
GRI 205: Anti-corruption 2016
Disclosure | Location | Comment and / or Omission |
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 and / or Omission |
3-3 Management of material topics |
GRI 206: Anti-competitive Behavior 2016
Disclosure | Location | Comment and / or Omission |
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 and / or Omission |
3-3 Management of material topics |
GRI 301: Materials 2016
Disclosure | Location | Comment and / or Omission |
301-1 Materials used by weight or volume | Circular economy | Partial omission: Information incomplete. For the reporting year there is no systematic global calculation of material used by weight or volume. Currently, data is available for concrete, steel, asphalt and wood. Further information will be available in the following years. |
301-2 Recycled input material used | Circular economy | Partial omission: Information incomplete. Implenia uses recycled materials in many projects, (mainly recycled asphalt and concrete). However, the percentage of recycled input material is not yet calculated on a global level. Further information will be available in the following years. |
301-3 Reclaimed products and their packaging material | Circular economy | Partial omission: Information incomplete. Implenia has started using reclaimed materials in several projects. However, the percentage of reclaimed input material is not yet calculated on a global level. Further information will be available in the following years. |
Energy
GRI 3: Material Topics 2021
Disclosure | Location | Comment and / or Omission |
3-3 Management of material topics |
GRI 302: Energy 2016
Disclosure | Location | Comment and / or Omission |
302-1 Energy consumption within the organization | Energy and climate | |
302-2 Energy consumption outside of the organization | Omission: Information unavailable. For the reporting year there is no systematic calculation of energy consumption outside of the organization available, due to the reporting systems covering own operations. Implenia is expanding its energy reporting continuously and will make more information available in the following years. | |
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 | Omission: Information unavailable. For the reporting year there is no systematic calculation of the reduction in energy requirements of products and services available due to the complexity of construction services. Implenia is expanding its energy reporting continuously and will make more information available in the following years. |
Emissions
GRI 3: Material Topics 2021
Disclosure | Location | Comment and / or Omission |
3-3 Management of material topics |
GRI 305: Emissions 2016
Disclosure | Location | Comment and / or Omission |
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 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) | Omission: Not applicable. 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 | Energy and climate | Partial omission: Information incomplete. All emission data is reported in CO2 equivalent, Implenia did not report individual gases for the reporting year. Implenia is expanding its CO2 reporting continuously and will make more information available in the following years. |
Waste
GRI 3: Material Topics 2021
Disclosure | Location | Comment and / or Omission |
3-3 Management of material topics |
GRI 306: Waste 2020
Disclosure | Location | Comment and / or Omission |
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 | Waste and hazardous substances | Partial omission: Information incomplete. Implenia operates in countries with high overall recycling rates. For the reporting year there is no systematic global calculation of waste generated. Currently, data is available for Norway, Austria, Sweden and France. Further information will be available in the following years. |
306-4 Waste diverted from disposal | Waste and hazardous substances | Partial omission: Information incomplete. Implenia operates in countries with high overall recycling rates. For the reporting year there is no systematic global calculation of waste diverted from disposal. Currently, data is available for Norway, Austria, Sweden and France. Further information will be available in the following years. |
306-5 Waste directed to disposal | Waste and hazardous substances | Partial omission: Information incomplete. Implenia operates in countries with high overall recycling rates. For the reporting year there is no systematic global calculation of waste directed to disposal. Currently, data is available for Norway, Austria, Sweden and France. Further information will be available in the following years. |
Supplier Environmental Assessment
GRI 3: Material Topics 2021
Disclosure | Location | Comment and / or Omission |
3-3 Management of material topics |
GRI 308: Supplier Environmental Assessment 2016
Disclosure | Location | Comment and / or Omission |
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 and / or Omission |
3-3 Management of material topics |
GRI 401: Employment 2016
Disclosure | Location | Comment and / or Omission |
401-1 New employee hires and employee turnover |
| Partial omission: Information 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 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 and / or Omission |
3-3 Management of material topics |
GRI 403: Occupational Health and Safety 2018
Disclosure | Location | Comment and / or Omission |
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 | Safety culture | |
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 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 | Accidents and absences | |
403-10 Work-related ill health | Accidents and absences |
Training and education
GRI 3: Material Topics 2021
Disclosure | Location | Comment and / or Omission |
3-3 Management of material topics |
GRI 404: Training and education 2016
Disclosure | Location | Comment and / or Omission |
404-1 Average hours of training per year per employee | Partial omission: Information incomplete. For the reporting year, the training hours for online trainings completed by white collar workers are reported (incl. "Sustainability Academy" and the Code of Conduct trainings). | |
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 incomplete. Systematic, yearly performance reviews are conducted at least for all white collar workers, which make up 60% 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 and / or Omission |
3-3 Management of material topics |
GRI 405: Diversity and Equal Opportunity 2016
Disclosure | Location | Comment and / or Omission |
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 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 and / or Omission |
3-3 Management of material topics |
GRI 406: Non-discrimination 2016
Disclosure | Location | Comment and / or Omission |
406-1 Incidents of discrimination and corrective actions taken |
Supplier Social assessment
GRI 3: Material Topics 2021
Disclosure | Location | Comment and / or Omission |
3-3 Management of material topics |
GRI 414: Supplier Social Assessment 2016
Disclosure | Location | Comment and / or Omission |
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
- 2-3
Sustainability contact
Rolf Wagenbach
Global Head Sustainability
sustainability@implenia.com
Media contact
Silvan Merki
Chief Communications Officer
communications@implenia.com
Publisher
Implenia Ltd
Thurgauerstrasse 101A
8152 Glattpark (Opfikon)
+41 58 474 74 74
Project manager
Bernadette Arbogast
Core team
Bernadette Arbogast, Alexander Budil, Rolf Wagenbach, Anna Jäger, Andreas Gurtner
Editorial office
Jörg Schmill and Jean-Luc Perret, Sinnform AG, Basel
Concept and design
Lingner Consulting New Media GmbH, Heilbronn
Linkgroup AG, Zurich
Translation
James Knight, Leamington Spa, UK
Marc Servien, St. Nicol – 14600 Ablon
Online implementation
Lingner Consulting New Media GmbH, Heilbronn
Brightgrove, Kyiv, Ukraine
Animated Film
vjsual
Twist
Video sequences and photos
Daniel Hager
Durchgedreht
Alessandro Della Bella