6.7 Sustainability statement annex
Reference table
The sustainability statement complies with all aspects of ESRS.
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Disclosure number |
Disclosure requirement |
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General disclosures (ESRS 2) |
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General basis for preparation |
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Disclosures in relation to specific circumstances |
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The role of the administrative, management and supervisory bodies |
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Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies |
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Integration of sustainability-related performance in incentive schemes |
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Statement on due diligence |
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Risk management and internal controls over sustainability reporting |
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Strategy, business model and value chain |
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Interests and views of stakeholders |
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Material impacts, risks and opportunities, and their interaction with strategy and business model |
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Description of the process to identify and assess material impacts, risks and opportunities |
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Disclosure requirements covered by the Sustainability statements |
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Policies adopted to manage material sustainability matters |
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Actions and resources in relation to material sustainability matters |
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Metrics in relation to material sustainability matters |
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Tracking effectiveness of policies and actions through targets |
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Climate change (ESRS E1) |
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Transition plan for climate change mitigation |
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Material impacts, risks and opportunities, and their interaction with strategy and business model |
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Description of the processes to identify and assess material climate-related impacts, risks and opportunities |
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Policies related to climate change mitigation and adaptation |
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Actions and resources in relation to climate change policies |
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Targets related to climate change mitigation and adaptation |
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Energy consumption and mix |
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Gross GHG emissions |
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Anticipated financial effects from material physical and transition risks and potential climate-related opportunities |
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Disclosure number |
Disclosure requirement |
|---|---|
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General disclosures (ESRS 2) |
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General basis for preparation |
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Disclosures in relation to specific circumstances |
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The role of the administrative, management and supervisory bodies |
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Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies |
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Integration of sustainability-related performance in incentive schemes |
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Statement on due diligence |
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Risk management and internal controls over sustainability reporting |
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Strategy, business model and value chain |
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Interests and views of stakeholders |
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Material impacts, risks and opportunities, and their interaction with strategy and business model |
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Description of the process to identify and assess material impacts, risks and opportunities |
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Disclosure requirements covered by the Sustainability statements |
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Policies adopted to manage material sustainability matters |
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Actions and resources in relation to material sustainability matters |
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Metrics in relation to material sustainability matters |
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Tracking effectiveness of policies and actions through targets |
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Climate change (ESRS E1) |
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Transition plan for climate change mitigation |
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Material impacts, risks and opportunities, and their interaction with strategy and business model |
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Description of the processes to identify and assess material climate-related impacts, risks and opportunities |
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Policies related to climate change mitigation and adaptation |
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Actions and resources in relation to climate change policies |
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Targets related to climate change mitigation and adaptation |
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Energy consumption and mix |
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Gross GHG emissions |
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Anticipated financial effects from material physical and transition risks and potential climate-related opportunities |
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Disclosure number |
Disclosure requirement |
|---|---|
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Pollution (ESRS E2) |
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Description of the processes to identify and assess material pollution-related impacts, risks and opportunities |
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Policies related to pollution |
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Actions and resources related to pollution |
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Target related to pollution |
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Anticipated financial effects from material pollution related risks and opportunities |
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Biodiversity (ESRS E4) |
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Transition plan for biodiversity |
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Material impacts, risks and opportunities, and their interaction with strategy and business model |
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Description of the processes to identify and assess material biodiversity and ecosystem-related impacts, risks and opportunities |
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Policies related to biodiversity and ecosystems |
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Actions and resources in relation to biodiversity and ecosystem |
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Targets related to biodiversity and ecosystems |
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Impact metrics related to biodiversity and ecosystems |
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Resource use and Circular economy (ESRS E5) |
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Material impacts, risks and opportunities, and their interaction with strategy and business model impacts, risks and opportunities |
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Description of the processes to identify and assess material resource use and circular economy--related impacts, risks and opportunities |
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Policies related to resource use and circular economy |
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Actions and resources related to resource use and circular economy |
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Targets related to resource use and circular economy |
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Resource inflows |
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Resource outflows |
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Own workforce (ESRS S1) |
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Interests and views of stakeholders |
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Material impacts, risks and opportunities, and their interaction with strategy and business model |
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Policies related to own workforce |
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Processes for engaging with own workforce and workers’ representatives about impacts |
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Processes to remediate negative impacts and channels for own workforce to raise concerns |
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Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of actions |
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Targets related to managing material negative impacts, advancing positive impacts and managing material risks and opportunities |
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Characteristics of the undertaking’s employees |
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Characteristics of non-employee workers in BAM’s own workforce |
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Diversity metrics |
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Training and skills development metrics |
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Health and safety metrics |
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Remuneration metrics (pay gap and total remuneration) |
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Return on inclusion |
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Affected communities (ESRS S3) |
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Interests and views of stakeholders |
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Material impacts, risks and opportunities, and their interaction with strategy and business model |
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Policies related to affected communities |
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Processes for engaging with affected communities about impacts |
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Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions (Taking action on social value) |
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Targets related to managing material negative impacts, advancing positive impacts and managing material risks and opportunities |
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Social value |
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Business conduct (ESRS G1) |
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Business conduct policies and corporate culture |
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Material impact, risk or opportunity |
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Business conduct policies and corporate culture |
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Prevention and detection of corruption and bribery |
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Incidents of corruption or bribery |
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Protection of data and respecting privacy |
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Disclosure number |
Disclosure requirement |
|---|---|
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Pollution (ESRS E2) |
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Description of the processes to identify and assess material pollution-related impacts, risks and opportunities |
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Policies related to pollution |
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Actions and resources related to pollution |
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Target related to pollution |
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Anticipated financial effects from material pollution related risks and opportunities |
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Biodiversity (ESRS E4) |
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Transition plan for biodiversity |
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Material impacts, risks and opportunities, and their interaction with strategy and business model |
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Description of the processes to identify and assess material biodiversity and ecosystem-related impacts, risks and opportunities |
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Policies related to biodiversity and ecosystems |
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Actions and resources in relation to biodiversity and ecosystem |
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Targets related to biodiversity and ecosystems |
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Impact metrics related to biodiversity and ecosystems |
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Resource use and Circular economy (ESRS E5) |
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Material impacts, risks and opportunities, and their interaction with strategy and business model impacts, risks and opportunities |
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Description of the processes to identify and assess material resource use and circular economy--related impacts, risks and opportunities |
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Policies related to resource use and circular economy |
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Actions and resources related to resource use and circular economy |
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Targets related to resource use and circular economy |
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Resource inflows |
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Resource outflows |
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Own workforce (ESRS S1) |
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Interests and views of stakeholders |
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Material impacts, risks and opportunities, and their interaction with strategy and business model |
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Policies related to own workforce |
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Processes for engaging with own workforce and workers’ representatives about impacts |
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Processes to remediate negative impacts and channels for own workforce to raise concerns |
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Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of actions |
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Targets related to managing material negative impacts, advancing positive impacts and managing material risks and opportunities |
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Characteristics of the undertaking’s employees |
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Characteristics of non-employee workers in BAM’s own workforce |
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Diversity metrics |
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Training and skills development metrics |
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Health and safety metrics |
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Remuneration metrics (pay gap and total remuneration) |
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Return on inclusion |
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Affected communities (ESRS S3) |
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Interests and views of stakeholders |
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Material impacts, risks and opportunities, and their interaction with strategy and business model |
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Policies related to affected communities |
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Processes for engaging with affected communities about impacts |
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Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions (Taking action on social value) |
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Targets related to managing material negative impacts, advancing positive impacts and managing material risks and opportunities |
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Social value |
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Business conduct (ESRS G1) |
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Business conduct policies and corporate culture |
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Material impact, risk or opportunity |
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Business conduct policies and corporate culture |
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Prevention and detection of corruption and bribery |
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Incidents of corruption or bribery |
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Protection of data and respecting privacy |
|
|
Disclosure number |
Disclosure requirement |
|---|---|
|
Pollution (ESRS E2) |
|
|
Description of the processes to identify and assess material pollution-related impacts, risks and opportunities |
|
|
Policies related to pollution |
|
|
Actions and resources related to pollution |
|
|
Target related to pollution |
|
|
Anticipated financial effects from material pollution related risks and opportunities |
|
|
Biodiversity (ESRS E4) |
|
|
Transition plan for biodiversity |
|
|
Material impacts, risks and opportunities, and their interaction with strategy and business model |
|
|
Description of the processes to identify and assess material biodiversity and ecosystem-related impacts, risks and opportunities |
|
|
Policies related to biodiversity and ecosystems |
|
|
Actions and resources in relation to biodiversity and ecosystem |
|
|
Targets related to biodiversity and ecosystems |
|
|
Impact metrics related to biodiversity and ecosystems |
|
|
Resource use and Circular economy (ESRS E5) |
|
|
Material impacts, risks and opportunities, and their interaction with strategy and business model impacts, risks and opportunities |
|
|
Description of the processes to identify and assess material resource use and circular economy--related impacts, risks and opportunities |
|
|
Policies related to resource use and circular economy |
|
|
Actions and resources related to resource use and circular economy |
|
|
Targets related to resource use and circular economy |
|
|
Resource inflows |
|
|
Resource outflows |
|
|
Own workforce (ESRS S1) |
|
|
Interests and views of stakeholders |
|
|
Material impacts, risks and opportunities, and their interaction with strategy and business model |
|
|
Policies related to own workforce |
|
|
Processes for engaging with own workforce and workers’ representatives about impacts |
|
|
Processes to remediate negative impacts and channels for own workforce to raise concerns |
|
|
Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of actions |
|
|
Targets related to managing material negative impacts, advancing positive impacts and managing material risks and opportunities |
|
|
Characteristics of the undertaking’s employees |
|
|
Characteristics of non-employee workers in BAM’s own workforce |
|
|
Diversity metrics |
|
|
Training and skills development metrics |
|
|
Health and safety metrics |
|
|
Remuneration metrics (pay gap and total remuneration) |
|
|
Return on inclusion |
|
|
Affected communities (ESRS S3) |
|
|
Interests and views of stakeholders |
|
|
Material impacts, risks and opportunities, and their interaction with strategy and business model |
|
|
Policies related to affected communities |
|
|
Processes for engaging with affected communities about impacts |
|
|
Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions (Taking action on social value) |
|
|
Targets related to managing material negative impacts, advancing positive impacts and managing material risks and opportunities |
|
|
Social value |
|
|
Business conduct (ESRS G1) |
|
|
Business conduct policies and corporate culture |
|
|
Material impact, risk or opportunity |
|
|
Business conduct policies and corporate culture |
|
|
Prevention and detection of corruption and bribery |
|
|
Incidents of corruption or bribery |
|
|
Protection of data and respecting privacy |
|
List of data points that derive from other EU legislation
|
ESRS standard |
Data point that derives from other EU legislation |
|
General disclosures |
|
|
General disclosures (ESRS 2) |
GOV-1 Board’s gender diversity |
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GOV-1 Percentage of board members who are independent |
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GOV-4 Statement of due diligence |
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Environmental disclosures |
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Climate change (E1) |
E1-1 Transition plan to reach carbon neutrality by 2050 |
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E1-1 Undertakings excluded from Paris-aligned Benchmarks |
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E1-4 GHG emission reduction targets |
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E1-5 Energy consumption and mix |
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E1-6 Gross scope 1, 2, 3 and total GHG emissions |
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E1-6 Gross GHG emissions intensity |
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Social disclosures |
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Own workforce (S1) |
S1-1 Human rights policy commitments |
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S1-1 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8 |
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S1-14 Number of fatalities and number and rate of work-related accidents |
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S1-14 Number of days lost to injuries, accidents, fatalities or illness paragraph 88 (e) |
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S1-16 Unadjusted gender pay gap |
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Governance disclosures |
|
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Business conduct (G1) |
G1-1 United Nations Convention against Corruption |
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G1-4 Fines for violation of anti-corruption and anti-bribery laws |
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Other data points listed in ESRS 2 Appendix B, which are not included in the table above, are considered either not material or not relevant.
