Appendix

8.1Information about the Sustainability Report and GRI standards

8.1.1Content and period covered

Implenia’s third Sustainability Report has been prepared in accordance with Global Reporting Initiative (GRI G4 Content) standards. It contains detailed information about all the services the company provides across the whole lifecycle of a building, and about its services for institutional and private infrastructure projects.

It takes account of all the data relating to the company’s main market, Switzerland, for 2014 and 2015. International locations are only included partially. If any information is not from the defined financial years or from Switzerland, this is noted accordingly.G4-22 ,G4-23 The next Sustainability Report is scheduled to appear in 2018.

8.1.2Reporting standard

Implenia’s 2014 / 2015 Sustainability Report has been produced in accordance with the guidelines of the Global Reporting Initiative (GRI G4 Content Index) and the GRI-G4 “Core” option specifications. It also takes account of the “GRI Construction and Real Estate Sector Supplement”. The report also includes the GRI G4 Content Index, in which the contents are listed using GRI terminology. The report has not been externally audited. This report is only published online, www.implenia.com. For environmental reasons we have not produced a printed version.

8.1.3Procedure for determining the content of the report and involving stakeholders

­In 2010, Implenia laid the foundations for its sustainable long-term development. As part of the Group-wide “Sustainable Implenia” initiative, the company defined ten priorities for action and evaluated which stakeholders should be involved in an in-depth discussion.

During the period under review Implenia assessed the continuing relevance of the selected priorities, their order of importance and their significance for stakeholders by conducting a materiality analysis with internal and external stakeholders (see the “You can only fulfil expectations if you know what they are” report). wo events were held to discuss the priorities within Implenia’s sustainability strategy, as well as to listen to and analyse stakeholders’ concerns so they could be incorporated into new objectives. The content of the report and the defined sustainability goals were formulated in collaboration with the Sustainability Committee. The content of this Report’s individual chapters was planned in close cooperation with the responsible specialist staff.G4-18 The whole report obeys the principle of “we only record and report what is relevant to Implenia and its business activities.”

8.2Accounting and reporting standards for greenhouse gas emissions

8.2.1Accounting and reporting principles

Implenia has approximately 100 branches in Switzerland, as well as representative offices in Norway, Sweden, Germany, Austria, Bahrain, the Ivory Coast and Mali. It is present in more than 70 different locations in Switzerland alone. Around 85 percent of turnover is generated in Switzerland. The data recorded for greenhouse gas emissions is exclusively from Swiss business activities. Around 60 percent of the emissions are based on verified data and taken from the SAP invoice workflow. The rest of the data is sourced half from the managers responsible for individual production facilities, and half from data reported by partner companies, e.g. leasing partners.

8.2.2Defining the company’s scope

In the construction industry, ownership and operational control – especially of production sites – is often a complex matter. Implenia may only have a minority stake in a facility, for example, but still control operations there. Similarly, machinery and equipment can be leased or rented, but still be under Implenia’s full operational control. Consequently, Implenia has decided to record greenhouse gas emissions using the principle of “operational control”. The greenhouse gas emissions of all companies under Implenia’s operational management are counted as 100% caused by Implenia, regardless of the actual financial stake. In addition, emissions from all leased and rented assets (properties, vehicles, machinery, etc.) are treated as Scope 1 and 2 emissions.

8.3Supported organisations

8.4GRI G4 Content Index

Fully reported

Partially reported

Not reported

n/r

Not relevant

n/a

Not applicable

AR

AR 2015

CoC

Code of Conduct

GRI G4

Description

Status

Reference (chapters and pages)*

General Standard Disclosures

Strategy and Analysis

G4-1

Explanation from the most senior decision maker

Editorial

G4-2

Key implications, risks and opportunities

Editorial / 1.4

Organisational Profile

G4-3

Name of organisation

8.5

G4-4

Brands, products and services

1.1

G4-5

Head office of the organisation

1.1

G4-6

Countries of business

1.1

G4-7

Ownership structure

GB (S. 126)

G4-8

Markets

1.1 / GB (S. 193)

G4-9

Size of organisation

1.1 / GB (Deckblatt)

G4-10

Workforce in numbers

3.1

G4-11

Percentage of total employees with CEA

3.2

G4-12

Description of the supply chain

2.7

G4-13

Changes in size, structure or ownership

3.1 / 3.6

G4-14

Precautionary principle

3.2

G4-15

Supporting charters, principles

Textbox / 4.2 / 4.3 / 5.2 / 5.3 / 5.4

G4-16

Memberships of associations

8.3

Identified Material Aspects and Boundaries

G4-17

Organisational structure

1.1

G4-18

Procedure for determining the content of the report

8.2

G4-19

Aspects for defining report content

Reportage stakeholder dialogue

G4-20

Report boundary within the organization

Reportage stakeholder dialogue

G4-21

Report boundary outside the organizatio

Reportage stakeholder dialogue

G4-22

New presentation of information

8.1 / 4.1

G4-23

Changes in the scope, report boundaries or measurement methods used

8.1.1

Stakeholder Engagement

G4-24

Stakeholder groups

Reportage Stakeholderdialog / 5.6

G4-25

Selecting the stakeholder groups

Reportage Stakeholderdialog

G4-26

Involvement of stakeholder groups

Reportage Stakeholderdialog / 5.5 / 5.6

G4-27

Stakeholder questions and concerns

Reportage Stakeholderdialog

Report Profile

G4-28

Reporting period

8.1.1

G4-29

Publication of the last report

8.1

G4-30

Reporting cycle

8.1

G4-31

Contact partner

8.5

G4-32

GRI Content Index and the chosen option

8.1.2

G4-33

Confirmation by external third party

No external evaluation of the Sustainability report

Governance

G4-34

Management structure of the organisation

1.3 / GB (S. 78)

G4-35

Process for delegating authority

G4-36

Responsibility for sustainability topics

1.3.3

G4-37

Report processes for consultation between stakeholders and the highest governance body

5.5 / 5.6

G4-38

Composition of the highest governance body

GB (S. 78, S. 146)

G4-39

Chair of the highest governance body

n/a

G4-40

Nomination and selection processes for the highest governance body

GB (S. 146, S. 150, S. 157)

G4-41

Verfahren zur Vermeidung von Interessenkonflikten

CoC (S. 14)

G4-42

Highest governance body’s and senior executives’ roles

GB (S. 142)

G4-43

Development and enhancements of collective knowledge of the highest governance body in sustainability topics

1.3.3 / 5.6.1

G4-44

Procedure for evaluating the sustainability performance of the most senior management body

n/r

No external evaluation available

G4-45

Procedure of the most senior management body for monitoring sustainability performance

1.3.3

G4-46

Reviewing the effectiveness of the organization’s risk management processes

1.3.3 / 5.2 / 6.2

G4-47

Frequency of the examination of risks and opportunities

1.3.3

G4-48

Validation of the report from the highest governance body

8.1.3

G4-49

Communication of critical concerns

G4-50

Total number of critical concerns

G4-51

Remuneration policies for the highest governance body

GB (S. 173)

G4-52

Determining remuneration

3.2 / GB (S. 167ff.)

G4-53

Stakeholders’ view

G4-54

Ratio of the highest-paid to the median annual total compensation

G4-55

Ratio of percentage increase of the highest-paid to the increase median annual total compensation

Ethics and integrity

G4-56

Principles, standards and norms of behaviour

1.2 / GB (S. 71) / CoC (S. 7)

G4-57

Advice on ethical and lawful behaviour

CoC (S. 8)

G4-58

Reporting concerns about unethical or unlawful behaviour

CoC (S. 23)

Specific Standard Disclosures

Economic

Economic Performance

G4-EC1

Directly generated and distributed economic value

6.1

G4-EC2

Financial consequences of climate change

1.4 / 4.1

G4-EC3

Scope of company’s benefits plan

3.2

G4-EC4

Significant financial contributions from the government

Keine Staatssubventionen, GB (S. 114)

Market Presence

G4-EC5

Entry-level salaries in relation to local minimum wage

3.2

G4-EC6

Location-based choice of staff

Indirect Economic Impacts

G4-EC7

Investment in infrastructure and services for the good of the community

G4-EC8

Indirect economic effects

Procurement Practices

G4-EC9

Proportion of spending on local suppliers at significant locations of operation

Environmental

Materials

G4-EN1

Materials used

4.3

G4-EN2

Recycling material

4.3.1 / 4.3.4

Energy

G4-EN3

Internal energy consumption

4.2

G4-EN4

External energy consumption

G4-EN5

Energy intensity

4.2

G4-EN6

Energy saving

4.2

G4-EN7

Initiatives for reducing indirect energy consumption

2.1

Water

G4-EN8

Total water withdrawal

Water usage is measured at Implenia, but because of the complex and varying calculations involved, the quality of the data is not good enough. Consequently, the decision has been made not to publish this data for the time being.

G4-EN9

Impact of water consumption

G4-EN10

Recycled water

Biodiversity

G4-EN11

Biodiversität: Property in or on the edge of protected areas

Implenia does not have land or construction projects.

G4-EN12

Effects on biodiversity

G4-EN13

Protected or recreated natural habitats

G4-EN14

Endangered species

Emissions

G4-EN15

Direct Greenhouse gas (GHG) emissions (Scope 1)

4.2

G4-EN16

Energy indirect greenhouse gas (GHG) emissions (Scope 2)

4.2

G4-EN17

Other indirect greenhouse gas (GHG) emissions (Scope 3)

4.2

G4-EN18

Greenhouse gas (GHG) emissions intensity

4.2 (Greenhouse gas emissions are adjusted on the basis of the revenue)

G4-EN19

Reduction of greenhouse gas (GHG) emissions

4.3.1 / 4.3.2 / 4.3.3 / 4.3.4 / 4.3.5 / 4.4 / 4.5 / 4.6

G4-EN20

Emissions of ozone-reducing substances

G4-EN21

NOx, SO2 and other air emissions

ffluents and Waste

G4-EN22

Waste water discharge

G4-EN23

Waste by type and method of disposal

4.4

G4-EN24

Significant releases

G4-EN25

Dangerous waste according to the Basel Convention

4.2 (Implenia has ist own certified hazardous waste department)

G4-EN26

Impact of waste water on biodiversity

Products and Services

G4-EN27

Initiatives to minimise environmental impacts

2.1 / 2.2 / 2.3 / 2.4 / 2.5 / 2.6 / 2.7

G4-EN28

Packaging materials

Implenia does not sell packaged prod

Compliance, transport, overall

G4-EN29

Penalties for environmental offences

No non-compliance

G4-EN30

Effects of transportation

2.1

G4-EN31

Expenditure on environmental protection

Supplier Environmental Assessment

G4-EN32

Percentage of new suppliers that were screened using environmental criteria

2.7

G4-EN33

Environmental impacts in the supply chain

2.7

Environmental Grievance Mechanisms

G4-EN34

Grievances about environmental impacts

No non-compliance

Labour practices and decent work

Employment

G4-LA1

New hiring and employee turnover

3.1

G4-LA2

Benefits for full-time employees

G4-LA3

Maternity and paternity leave (days)

Labour / Management Relations

G4-LA4

Notification deadline(s) in relation to key operational changes

Occupational Health and Safety

G4-LA5

Employees represented on workplace safety committees

3.6

G4-LA6

Occupational illness, days lost due to illness and work-related deaths

3.6

G4-LA7

Workers with high incidence or high risk of diseases

G4-LA8

Work and safety agreements with unions

Training and Education

G4-LA9

Employee training

3.4

G4-LA10

Lifelong learning programmes

G4-LA11

Performance evaluation and development planning for employees

3.2

Diversity and Equal Opportunity

G4-LA12

Composition of management bodies and distribution of employees by category

3.1

Equal Remuneration for Women and Men

G4-LA13

Salary differences between genders

3.1

Supplier Assessment for Labour Practices

G4-LA14

New suppliers that were screened using labour practices criteria

2.7

G4-LA15

Impacts for labour practices in the supply chain

Labour Practices Grievance Mechanisms

G4-LA16

Grievances about labour practices

No non-compliance

Human Rights

Investment

G4-HR1

Investment agreements

n/r

Not relevant in Switzerland

G4-HR2

Training on human rights

n/r

Not relevant in Switzerland

Non-discrimination

G4-HR3

Incidents of discrimination

3.1 / 5.2

G4-HR4

Freedom of association and collective bargaining

G4-HR5

Child labour

n/r

Not relevant in Switzerland

G4-HR6

Forced labour

n/r

Not relevant in Switzerland

G4-HR7

Training of security staff in human rights

n/r

Not relevant in Switzerland

G4-HR8

Violation of indigenous rights

n/r

Not relevant in Switzerland

G4-HR9

Operations that have been subject to human rights

n/r

Not relevant in Switzerland

Supplier Human Rights Assessment

G4-HR10

New suppliers that were screened using human rights criteria

n/r

Not relevant in Switzerland

G4-HR11

Human rights impacts in the supply chain

Human Rights Grievance Mechanisms

G4-HR12

Grievances about human rights impacts

n/r

Not relevant in Switzerland

Society

Local Communities

G4-SO1

Integration of local communities

5.4 / 5.5 / 5.6

G4-SO2

Operations with impacts on local community

Anti-corruption

G4-SO3

Corruption risks

5.2

G4-SO4

Training on anti-corruption policy

5.1

G4-SO5

Incidents of corruption and measures taken

5.2

Public Policy

G4-SO6

Contributions to parties and politicians

Implenia does not adopt policy positions so does not make donations

Anti-competitive Behaviour

G4-SO7

Legal action as a result of anticompetitive behaviour

5.2

Compliance

G4-SO8

Penalties for breaching legal requirements

5.2

Supplier Assessment for Impacts on Society

G4-SO9

New suppliers that were screened using criteria for impact on society

2.7

G4-SO10

Impact on society in the supply chain

2.7

Grievance Mechanisms for Impacts on Society

G4-SO11

Grievances about impacts on society

No non-compliance

Product responsibility

Customer Health and Safety

G4-PR1

Percentage of product for which health and safety impacts are assessed for improvement

2.1

G4-PR2

Violations of health standards

G4-PR3

Product information

2.1

G4-PR4

Violations of standards on product labelling

2.1

G4-PR5

Customer satisfaction

2.8

Marketing Communications

G4-PR6

Standards in relation to advertising

G4-PR7

Violations of marketing standards

Customer Privacy

G4-PR8

Infringement of the protection of customer data

G4-PR9

Sanctions due to product and service requirements

* Note: This report contains standard information required by the GRI guidelines for sustainability reporting. The page numbers refer exclusively to the PDF version of the report.

8.5Contacts / publication details

Contact for investors
Beat Fellmann
Head of Corporate Center and CFO
Phone +41 58 474 45 00
E-Mail beat.fellmann@­implenia.com

Contact for sustainability
Rolf Wagenbach
Head of Sustainability
Phone +41 58 474 07 18
E-Mail rolf.wagenbach.dont-like-spam@ich-will-kein-spam.­Implenia.com

Contact for the media
Philipp Bircher
Head of Communications Group
Phone +41 58 474 06 68
E-Mail philipp.bircher@­implenia.com

Published by
Implenia AG
Industriestrasse 24
8305 Dietlikon
Phone +41 58 474 74 74

Project management
Rolf Wagenbach

Core team
Philipp Bircher, Nicolas Fries

Concept and design
schneitermeier AG, Zürich

Reports and editorial
Jörg Schmill, Sinnform AG, Basel

Translation
James Knight Ltd., Warwickshire, England
Dagmar Lafosse, Lextra SARL,
Saint-Germain-en-Laye, France

Photos
Gerry Amstutz und Franz Rindlisbacher, Zürich
Esther Perroud, Zürich
Fabio Chironi, Genf

Online implementation
Linkgroup AG, Zurich

Film
Komet Film AG, Zürich

This Sustainability Report was published on 23 August 2016 and is also available in French and German.