2024 Universal Registration Document

BP-1

General basis for preparation of sustainability statements

1.1 Overall methodology,

ESRS 2

BP-2

Disclosures in relation to specific circumstances

1.1.3 General basis for preparation of sustainability statements,

ESRS 2

GOV-1

The role of the administrative, management and supervisory bodies

1.2.1 ESG governance,

ESRS 2

GOV-2

Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies

1.2.1 ESG governance,

ESRS 2

GOV-3

Integration of sustainability-related performance in incentive schemes

1.2.2 Including environmental, social and governance criteria in the remuneration policy for managers and operational staff,

ESRS 2

GOV-4

Statement on due diligence

1.3.1 General principles of due diligence,

ESRS 2

GOV-5

Risk management and internal controls over sustainability reporting

1.3.2 ESG risk management and internal control,

ESRS 2

SBM-1

Strategy, business model and value chain

1.4.2 Interaction of IROs with the Group’s business model and strategy,

ESRS 2

SBM-2

Interests and views of stakeholders

1.4.1 Interests and views of stakeholders,

ESRS 2

SBM-3

Material impacts, risks and opportunities and their interaction with strategy and business model

1.4.2 Interaction of IROs with the Group’s business model and strategy,

ESRS 2

IRO-1

Description of the process to identify and assess material impacts, risks and opportunities

1.1.2.2 Identifying impacts, risks and opportunities,

ESRS 2

IRO-2

Disclosure requirements in ESRS covered by the undertaking’s sustainability statements

ESRS 2 appendix tables,

E1

GOV-3

Integration of sustainability-related performance in incentive schemes

1.2.2 Including environmental, social and governance criteria in the remuneration policy for managers and operational staff,

E1

SBM-3

Material impacts, risks and opportunities and their interaction with strategy and business model

2.2.1 Identification of material impacts, risks and opportunities,

E1

IRO-1

Description of the processes to identify and assess material climate- related impacts, risks and opportunities

2.2.1 Identification of material impacts, risks and opportunities,

E1

E1-1

Transition plan for climate change mitigation

2.2.1.1 Climate change mitigation,

E1

E1-2

Policies related to climate change mitigation and adaptation

2.2.1.3 Climate change adaptation,

E1

E1-3

Actions and resources in relation to climate change policies

2.2.2.1 Climate change mitigation and energy, p. 205

2.2.2.2 Climate change adaptation, p. 213

E1

E1-4

Targets related to climate change mitigation and adaptation

2.2.2.1 Climate change mitigation and energy, p. 205

2.2.2.2 Climate change adaptation, p. 213

E1

E1-5

Energy consumption and mix

2.2.3.1 Energy mix,

E1

E1-6

Gross Scopes 1, 2, 3 and total GHG emissions

2.2.3.2 GHG emissions,

E1

E1-7

GHG removals and GHG mitigation projects financed through carbon credits

2.2.2.1 Climate change mitigation and energy,

E1

E1-8

Internal carbon pricing

Not material

E1

E1-9

Anticipated financial effects from material physical and transition risks and potential climate-related opportunities

2.2.2.1 Climate change mitigation and energy,

E2

IRO-1

Description of the processes to identify and assess material pollution- related impacts, risks and opportunities

2.4.1 Identification of material impacts, risks and opportunities,

E2

E2-1

Policies related to pollution

2.4.2.1 Preventing environmental pollution and incidents,

E2

E2-2

Actions and resources related to pollution

2.4.2.1 Preventing environmental pollution and incidents,

E2

E2-3

Targets related to pollution

2.4.2.1 Preventing environmental pollution and incidents,

E2

E2-4

Pollution of air, water and soil

Not material

E2

E2-5

Substances of concern and substances of very high concern

Not material

E2

E2-6

Potential financial effects from material pollution-related impacts, risks and opportunities

Not material – 2027 phase-in

E3

IRO-1

Description of the processes to identify and assess material water and marine resources-related impacts, risks and opportunities

2.5.1 Identification of material impacts, risks and opportunities,

E3

E3-1

Policies related to water and marine resources

2.5.2 Policies, objectives and action plans,

E3

E3-2

Actions and resources related to water and marine resources

2.5.2 Policies, objectives and action plans,

E3

E3-3

Targets related to water and marine resources

2.5.2 Policies, objectives and action plans,

E3

E3-4

Water consumption

2.5.3 Performance monitoring,

E3

E3-5

Potential financial effects from water and marine resources-related impacts, risks and opportunities

Not material – 2027 phase-in

E4

SBM-3

Material impacts, risks and opportunities and their interaction with strategy and business model

2.6.1 Identification of material impacts, risks and opportunities,

E4

IRO-1

Description of processes to identify and assess material biodiversity and ecosystem-related impacts, risks, dependencies and opportunities

2.6.1 Identification of material impacts, risks and opportunities,

E4

E4-1

Transition plan and consideration of biodiversity and ecosystems in strategy and business model

2.6.2.2 Action plan,

E4

E4-2

Policies related to biodiversity and ecosystems

2.6.2.1 Policy for preserving natural environments and biodiversity,

E4

E4-3

Actions and resources related to biodiversity and ecosystems

2.6.2.2 Action plan,

E4

E4-4

Targets related to biodiversity and ecosystems

2.6.3 Performance monitoring,

E4

E4-5

Impact metrics related to biodiversity and ecosystems change

2.6.3 Performance monitoring,

E4

E4-6

Potential financial effects from material biodiversity and ecosystem-related impacts, risks and opportunities

Not material – 2027 phase-in

E5

IRO-1

Description of the processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities

2.3.1 Identification of material impacts, risks and opportunities,

E5

E5-1

Policies related to resource use and circular economy

2.3.2.1 Promoting the use of construction techniques and materials that economise on natural resources, p. 219

2.3.2.2 Improving waste sorting to implement waste recovery more widely across the Group’s businesses, p. 220

2.3.2.3 Increasing the supply of recycled materials and processing facilities, p. 222

E5

E5-2

Actions and resources related to resource use and circular economy

2.3.2.1 Promoting the use of construction techniques and materials that economise on natural resources, p. 219

2.3.2.2 Improving waste sorting to implement waste recovery more widely across the Group’s businesses, p. 220

2.3.2.3 Increasing the supply of recycled materials and processing facilities, p. 222

E5

E5-3

Targets related to resource use and circular economy

2.3.2.1 Promoting the use of construction techniques and materials that economise on natural resources, p. 219

2.3.2.2 Improving waste sorting to implement waste recovery more widely across the Group’s businesses, p. 220

2.3.2.3 Increasing the supply of recycled materials and processing facilities, p. 222

E5

E5-4

Resource inflows

2.3.3.1 Resource inflows,

E5

E5-5

Resource outflows

2.3.3.2 Materials and waste,

E5

E5-6

Potential financial effects from resource use and circular economy-related risks and opportunities

Not material – 2027 phase-in

S1

SBM-2

Interests and views of stakeholders

3.1.1.1 Stakeholder perspectives and interests,

S1

SBM-3

Material impacts, risks and opportunities and their interaction with strategy and business model

3.1.1.2 Identification of impacts, risks and opportunities,

S1

S1-1

Policies related to own workforce

3.1.2 Processes for interacting with Group employees and their representatives, p. 239

3.1.3.1 Working conditions: promoting open social dialogue and sharing the benefits of performance, p. 242

3.1.3.2 Health and safety: by everyone, for everyone, p. 245

3.1.3.3 Equal opportunities, the foundation for VINCI’s culture, p. 249

3.1.3.4 Training and skills development: progressing towards sustainable career paths, p. 253

S1

S1-2

Processes for engaging with own workforce and workers’ representatives about impacts

1.4.1 Interests and views of stakeholders, p. 193

3.1.2 Processes for interacting with Group employees and their representatives, p. 239

S1

S1-3

Processes to remediate negative impacts and channels for own workforce to raise concerns

3.1.4 Remediation of negative impacts and channels for employees to raise concerns,

S1

S1-4

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 those actions and approaches

3.1.2 Processes for interacting with Group employees and their representatives, p. 239

3.1.3.1 Working conditions: promoting open social dialogue and sharing the benefits of performance, p. 242

3.1.3.2 Health and safety: by everyone, for everyone, p. 245

3.1.3.3 Equal opportunities, the foundation for VINCI’s culture, p. 249

3.1.3.4 Training and skills development: progressing towards sustainable career paths, p. 254

S1

S1-5

Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities

3.1.2 Processes for interacting with Group employees and their representatives, p. 239

3.1.3.1 Working conditions: promoting open social dialogue and sharing the benefits of performance, p. 242

3.1.3.2 Health and safety: by everyone, for everyone, p. 245

3.1.3.3 Equal opportunities, the foundation for VINCI’s culture, p. 249

3.1.3.4 Training and skills development: progressing towards sustainable career paths, p. 254

S1

S1-6

Characteristics of the undertaking’s employees

3.1.1.3 General information on the Group’s employees and temporary workers,

S1

S1-7

Characteristics of non-employee workers in the undertaking’s own workforce

3.1.1.3 General information on the Group’s employees and temporary workers,

S1

S1-8

Collective bargaining coverage and social dialogue

3.1.2 Processes for interacting with Group employees and their representatives,

S1

S1-9

Diversity metrics

3.1.3.3 Equal opportunities, the foundation for VINCI’s culture,

S1

S1-10

Adequate wages

3.1.3.1 Working conditions: promoting open social dialogue and sharing the benefits of performance,

S1

S1-11

Social protection

3.1.3.1 Working conditions: promoting open social dialogue and sharing the benefits of performance,

S1

S1-12

Persons with disabilities

3.1.3.3 Equal opportunities, the foundation for VINCI’s culture,

S1

S1-13

Training and skills development metrics

3.1.3.4 Training and skills development: progressing towards sustainable career paths,

S1

S1-14

Health and safety metrics

3.1.3.2 Health and safety: by everyone, for everyone,

S1

S1-15

Work-life balance metrics

Not material – 2026 phase-in

S1

S1-16

Remuneration metrics (pay gap and total remuneration)

3.1.3.1 Working conditions: promoting open social dialogue and sharing the benefits of performance,

S1

S1-17

Incidents, complaints and severe human rights impacts

3.1.3.3 Equal opportunities, the foundation for VINCI’s culture, p. 249

3.1.4 Remediation of negative impacts and channels for employees to raise concerns, p. 255

S2

SBM-2

Interests and views of stakeholders

3.2.1.1 Stakeholder perspectives and interests,

S2

SBM-3

Material impacts, risks and opportunities and their interaction with strategy and business model

3.2.1.2 Identification of material impacts, risks and opportunities,

S2

S2-1

Policies related to value chain workers

3.2.2.1 Human rights and health and safety issues for purchasing and subcontracting,

S2

S2-2

Processes for engaging with value chain workers about impacts

1.4.1 Interests and views of stakeholders, p. 193 3.2.3 Processes for interacting with workers in the value chain,

S2

S2-3

Processes to remediate negative impacts and channels for value chain workers to raise concerns

3.2.4 Remediation of negative impacts and channels for value chain workers to raise concerns,

S2

S2-4

Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions and approaches

3.2.2.1 Human rights and health and safety issues for purchasing and subcontracting,

S2

S2-5

Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities

3.2.2.1 Human rights and health and safety issues for purchasing and subcontracting,

S3

SBM-2

Interests and views of stakeholders

3.3.1.1 Stakeholder perspectives and interests,

S3

SBM-3

Material impacts, risks and opportunities and their interaction with strategy and business model

3.3.1.2 Identification of material impacts, risks and opportunities,

S3

S3-1

Policies related to affected communities

3.3.2.1 Maximising the Group’s socio-economic contribution to local communities and regions, p. 260

3.3.2.2 Preventing negative impacts on local communities, p. 265

S3

S3-2

Processes for engaging with affected communities about impacts

1.4.1 Interests and views of stakeholders, p. 193

3.3.3 Processes for interacting with affected communities, p. 267

S3

S3-3

Processes to remediate negative impacts and channels for affected communities to raise concerns

3.3.4 Remediation of negative impacts and channels for affected communities to raise concerns,

S3

S3-4

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 and approaches

3.3.2.1 Maximising the Group’s socio-economic contribution to local communities and regions, p. 260

3.3.2.2 Preventing negative impacts on local communities, p. 265

S3

S3-5

Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities

3.3.2.1 Maximising the Group’s socio-economic contribution to local communities and regions, p. 260

3.3.2.2 Preventing negative impacts on local communities, p. 265

S4

SBM-2

Interests and views of stakeholders

Not material

S4

SBM-3

Material impacts, risks and opportunities and their interaction with strategy and business model

Not material

S4

S4-1

Policies related to consumers and end users

Not material

S4

S4-2

Processes for engaging with consumers and end users about impacts

Not material

S4

S4-3

Processes to remediate negative impacts and channels for consumers and end users to raise concerns

Not material

S4

S4-4

Taking action on material impacts on consumers and end users, and approaches to mitigating material risks and pursuing material opportunities related to consumers and end users, and effectiveness of those actions and approaches

Not material

S4

S4-5

Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities

Not material

G1

GOV-1

The role of the administrative, management and supervisory bodies

4.2 Corporate culture and business conduct policy – Whistleblower protection,

G1

IRO-1

Description of the processes to identify and assess material impacts, risks and opportunities

4.1 Identification of impacts, risks and opportunities,

G1

G1-1

Business conduct policies and corporate culture

4.2 Corporate culture and business conduct policy – Whistleblower protection,

G1

G1-2

Management of relationships with suppliers

4.4 Supplier relations,

G1

G1-3

Actions and resources in relation to business conduct

4.2 Corporate culture and business conduct policy – Whistleblower protection, p. 269

4.3 Prevention and detection of corruption and bribery – Cases of corruption or bribery, p. 271

G1

G1-3

Prevention and detection of corruption and bribery

4.3 Prevention and detection of corruption and bribery – Cases of corruption or bribery,

G1

G1-4

Tracking effectiveness of policies and actions through targets on business conduct

4.2 Corporate culture and business conduct policy – Whistleblower protection, p. 269

4.3 Prevention and detection of corruption and bribery – Cases of corruption or bribery, p. 271

G1

G1-4

Confirmed incidents of corruption or bribery

4.3 Prevention and detection of corruption and bribery – Cases of corruption or bribery,

G1

G1-5

Political influence and lobbying activities

Not material

G1

G1-6

Payment practices

4.4 Supplier relations,