Appendix

Compiling the report’s content

Scope and standard

GRI 102-50

The statements in this Sustainability Report generally refer to the entire Group. Depending on the reported topic, however, there are narrower system boundaries. For example, the statistical environmental information is restricted to the Swiss business units, as until now it is only here that this information has been systematically collected. Differing system boundaries are mentioned in the respective texts and illustrations.

GRI 102-54, 102-56

The reporting is carried out in line with GRI standards (option: core), and also takes account of the “GRI Construction and Real Estate Sector Disclosures”. The content has been carefully compiled, but not externally audited.

GRI 102-51, 102-52

Implenia used to publish a Sustainability Report every two years, but in 2018 it switched to continuous online reporting. While the report especially focusses on 2016 and 2017, more up-to-date information from current projects and initiatives is also taken into account. Readers are therefore continuously provided with a current insight into the Group’s sustainability efforts. For environmental reasons we have not produced a printed version.

Determining the main topics

GRI 102-46

Implenia’s Sustainability Department is responsible for the company’s sustainability reporting. Working closely with the relevant central departments and operational Business Units, it defines the main content 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’s qualitative reporting principles informed the editing of the text, and all content was subject to final review and approval by the Sustainability Committee.

Significant changes during the period under review

GRI 102-10

On 2 March 2017, Implenia acquired 100 percent of the shares of Bilfinger Hochbau GmbH, based in Neu-Isenburg (Germany). This acquisition diversified Implenia’s business geographically and expanded its presence in Germany. The acquired companies were fully consolidated from the date of acquisition.

Principles of greenhouse gas reporting

GRI 305-1, 305-2, 305-4, 305-5

The depiction of greenhouse gas emissions accords with the internationally established Greenhouse Gas Protocol Standard and refers exclusively to business activities in Switzerland, which account for roughly 60 percent of Group revenue.

Around 60 percent of the data comes from verified figures from the Group’s SAP invoice workflow. Half of the rest comes from additional data collections in production facilities and half from reporting by partner companies such as leasing partners.

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 memberships and partnerships in the field of sustainability

Öbu – Netzwerk für nachhaltiges Wirtschaften

Corporate membership

Minergie

Corporate membership and specialist partner

NNBS, Netzwerk Nachhaltiges Bauen Schweiz

Founder member

 

WWF Switzerland

Implementation of “One Planet Living” methods for sustainable neighbourhoods

Compliance with external guidelines

GRI 102-12

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-Normen 9001, 14001
  • OHSAS 18001
  • GRI standards (option: Core)
  • SIA norms in Switzerland

GRI Content Index

GRI 102-55

Standard  

GRI Content Index, with the use of the GRI Standards published in 2016

(in accordance with the GRI Standards: "Core option")

Page or URL
101GRI 101: Foundation
 

The reporting principles have been applied to define the report contant and quality

102General Disclosures

 

Organizational profile

102-1

Name of the organization

102-2

Activities, brands, products, and services

102-3

Location of headquarters

102-4

Location of operations

102-5

Ownership and legal form

102-6

Markets served

102-7

Scale of the organization

102-8

Information on employees and other workers

102-9

Supply chain

102-10

Significant changes to the organization and its supply chain

102-11

Precautionary Principle or approach

102-12

External initiatives

102-13

Membership of associations

 

Strategy

102-14

Statement from senior decision-maker

102-15

Key impacts, risks, and opportunities

 

Ethics and integrity

102-16

Values, principles, standards, and norms of behavior

102-17

Mechanisms for advice and concerns about ethics

 

Governance

102-18

Governance structure

102-19

Delegating authority

  • No reporting

102-20

Executive-level responsibility for economic, environmental, and social topics

102-21

Consulting stakeholders on economic, environmental, and social topics

102-22

Composition of the highest governance body and its committees

102-23

Chair of the highest governance body

102-24

Nominating and selecting the highest governance body

  • Annual report 2017, p.142ff.

102-25

Conflicts of interest

  • Annual report 2017, p.142ff.

102-26

Role of highest governance body in setting purpose, values, and strategy

  • Annual report 2017, p.142ff.

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

  • Annual report 2017, p.153f.

102-31

Review of economic, environmental, and social topics

  • Annual report 2017, p.153f.

102-32

Highest governance body’s role in sustainability reporting

102-33

Communicating critical concerns

  • No reporting

102-34

Nature and total number of critical concerns

  • No reporting

102-35

Remuneration policies

  • Annual report 2017, p.169ff.

102-36

Process for determining remuneration

  • Annual report 2017, p.169ff.

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

 

Stakeholder engagement

102-40

List of stakeholder groups

102-41

Collective bargaining agreements

102-42

Identifying and selecting stakeholders

102-43

Approach to stakeholder engagement

102-44

Key topics and concerns raised

 

Reporting practice

102-45

Entities included in the consolidated financial statements

102-46

Defining report content and topic Boundaries

102-47

List of material topics

102-48

Restatements of information

102-49

Changes in reporting

102-50

Reporting period

102-51

Date of most recent report

102-52

Reporting cycle

102-53

Contact point for questions regarding the report

102-54

Claims of reporting in accordance with the GRI Standards

102-55

GRI content index

102-56

External assurance

103

Management approach

103-1

Explanation of the material topic and ist Boundary

103-2

The management approach and its components

103-3

Evaluation of the management approach

 

Material topics

201

Economic Performance

201-1

Direct economic value generated and distributed

205

Anti-corruption

205-3

Confirmed incidents of corruption and actions taken

302

Energy

302-1

Energy consumption within the organization

305

Emissions

305-1

Direct (Scope 1) GHG emissions

305-2

Energy indirect (Scope 2) GHG emissions

305-4

GHG emissions intensity

305-5

Reduction of GHG emissions

308

Supplier Environmental Assessment

308-1

New suppliers that were screened using environmental criteria

308-2

Negative environmental impacts in the supply chain and actions taken

401

Employment

401-1

New employee hires and employee turnover

403

Occupational Health and Safety

403-2

Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities

405

Diversity and Equal Opportunity

405-1

Diversity of governance bodies and employees

Contacts/impressum

GRI 102-53

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

Contact for media
Reto Aregger
Head of Communications Group
Phone +41 58 474 12 81
E-Mail reto.aregger.dont-like-spam@ich-will-kein-spam.implenia.com

Contact for investors
Serge Rotzer
Head Treasury & Investor Relations
Phone +41 58 474 07 34
E-Mail serge.rotzer.dont-like-spam@ich-will-kein-spam.implenia.com

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

Project management
Rolf Wagenbach and Nicolas Fries

Core team
Nicolas Fries, Rolf Wagenbach, Reto Aregger

Editor
Jörg Schmill, Sinnform AG, Basel

Concept and design
Linkgroup AG, Zurich

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

Online implementation
Linkgroup AG, Zurich

Fotos
Philipp Schmidli, Luzern
Bernd Schmacher, Freiburg 

Film
Hitch Eggenberger, Hitch Design, Birmensdorf ZH

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