2025 Universal Registration Document

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, p. 238

E4-1

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

2.6.2.2 Action plan, p. 240

E4-2

Policies related to biodiversity and ecosystems

2.6.2.1 Policy for preserving natural environments and biodiversity, p. 239

E4-3

Actions and resources related to biodiversity and ecosystems

2.6.2.2 Action plan, p. 240

E4-4

Targets related to biodiversity and ecosystems

2.6.3 Performance monitoring, p. 244

E4-5

Impact metrics related to biodiversity and ecosystems change

2.6.3 Performance monitoring, p. 244

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, p. 227

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.228

• 2.3.2.2 Improving waste sorting to implement waste recovery more widely across the Group’s businesses, p. 229
• 2.3.2.3 Increasing the supply of recycled materials and processing facilities, p. 231

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.228

• 2.3.2.2 Improving waste sorting to implement waste recovery more widely across the Group’s businesses, p. 229
• 2.3.2.3 Increasing the supply of recycled materials and processing facilities, p. 231

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. 228

• 2.3.2.2 Improving waste sorting to implement waste recovery more widely across the Group’s businesses, p. 229
• 2.3.2.3 Increasing the supply of recycled materials and processing facilities, p. 231

E5-4

Resource inflows

2.3.3.1 Resource inflows, p. 232

E5-5

Resource outflows

2.3.3.2 Materials and waste, p. 233

E5-6

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

Not material – 2027 phase-in

SBM-2

Interests and views of stakeholders

3.1.1.1 Stakeholder perspectives and interests, p. 245

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, p. 245

S1-1

Policies related to own workforce

3.1.2 Processes for interacting with Group employees and their representatives, p. 249

• 3.1.3.1 Working conditions: promoting open social dialogue and sharing the benefits of performance, p. 252
• 3.1.3.2 Health and safety: by everyone, for everyone, p. 256 3.1.3.3 Equal opportunities, the foundation for VINCI’s culture, p. 261
• 3.1.3.3 Égalité des chances, socle de la culture VINCI p. 261
• 3.1.3.4 Training and skills development: progressing towards sustainable career paths, p. 265

S1-2

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

1.4.1 Interests and views of stakeholders, p. 198

3.1.2 Processes for interacting with Group employees and their representatives, p. 249

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, p. 268

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. 249

• 3.1.3.1 Working conditions: promoting open social dialogue and sharing the benefits of performance, p. 252
• 3.1.3.2 Health and safety: by everyone, for everyone, p. 256
• 3.1.3.3 Equal opportunities, the foundation for VINCI’s culture, p. 261

• 3.1.3.4 Training and skills development: progressing towards sustainable career paths, p. 265

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. 249

• 3.1.3.1 Working conditions: promoting open social dialogue and sharing the benefits of performance, p. 252

• 3.1.3.2 Health and safety: by everyone, for everyone, p. 256

• 3.1.3.3 Equal opportunities, the foundation for VINCI’s culture, p. 261

• 3.1.3.4 Training and skills development: progressing towards sustainable career paths, p. 265

S1-6

Characteristics of the undertaking’s employees

3.1.1.3 General information on the Group’s employees and temporary workers, p. 261

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, p. 261