Scope and standard
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.
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.
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
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
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
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.