| ESRS | Disclosure requirement | Disclosure requirement description | Reference in the sustainability report |
|---|---|---|---|
| S1 | S1 Disclosure requirement S1-8 |
S1 Disclosure requirement description Collective bargaining coverage and social dialogue |
S1 Reference in the sustainability report 3.1.2 Processes for interacting with Group employees and their representatives, p. 249 |
| S1 | S1 Disclosure requirement S1-9 |
S1 Disclosure requirement description Diversity metrics |
S1 Reference in the sustainability report 3.1.3.3 Equal opportunities, the foundation for VINCI’s culture, p. 261 |
| S1 | S1 Disclosure requirement S1-10 |
S1 Disclosure requirement description Adequate wages |
S1 Reference in the sustainability report 3.1.3.1 Working conditions: promoting open social dialogue and sharing the benefits of performance, p. 252 |
| S1 | S1 Disclosure requirement S1-11 |
S1 Disclosure requirement description Social protection |
S1 Reference in the sustainability report 3.1.3.1 Working conditions: promoting open social dialogue and sharing the benefits of performance, p. 252 |
| S1 | S1 Disclosure requirement S1-12 |
S1 Disclosure requirement description Persons with disabilities |
S1 Reference in the sustainability report 3.1.3.3 Equal opportunities, the foundation for VINCI’s culture, p. 261 |
| S1 | S1 Disclosure requirement S1-13 |
S1 Disclosure requirement description Training and skills development metrics |
S1 Reference in the sustainability report 3.1.3.4 Training and skills development: progressing towards sustainable career paths, p. 265 |
| S1 | S1 Disclosure requirement S1-14 |
S1 Disclosure requirement description Health and safety metrics |
S1 Reference in the sustainability report 3.1.3.2 Health and safety: by everyone, for everyone p. 256 |
| S1 | S1 Disclosure requirement S1-15 |
S1 Disclosure requirement description Work-life balance metrics |
S1 Reference in the sustainability report Not material – 2026 phase-in |
| S1 | S1 Disclosure requirement S1-16 |
S1 Disclosure requirement description Remuneration metrics (pay gap and total remuneration) |
S1 Reference in the sustainability report 3.1.3.1 Working conditions: promoting open social dialogue and sharing the benefits of performance, p. 252 |
| S1 | S1 Disclosure requirement S1-17 |
S1 Disclosure requirement description Incidents, complaints and severe human rights impacts |
S1 Reference in the sustainability report 3.1.3.3 Equal opportunities, the foundation for VINCI’s culture, p. 261 3.1.4 Remediation of negative impacts and channels for employees to raise concerns, p. 268 |
| S2 | S2 Disclosure requirement SBM-2 |
S2 Disclosure requirement description Interests and views of stakeholders |
S2 Reference in the sustainability report 3.2.1.1 Stakeholder perspectives and interests, p. 269 |
| S2 | S2 Disclosure requirement SBM-3 |
S2 Disclosure requirement description Material impacts, risks and opportunities and their interaction with strategy and business model |
S2 Reference in the sustainability report 3.2.1.2 Identification of material impacts, risks and opportunities, p. 269 |
| S2 | S2 Disclosure requirement S2-1 |
S2 Disclosure requirement description Policies related to value chain workers |
S2 Reference in the sustainability report 3.2.2.1 Human rights and health and safety issues for purchasing and subcontracting, p. 269 |
| S2 | S2 Disclosure requirement S2-2 |
S2 Disclosure requirement description Processes for engaging with value chain workers about impacts |
S2 Reference in the sustainability report 1.4.1 Interests and views of stakeholders, p. 198 3.2.3 Processes for interacting with workers in the value chain, p. 273 |
| S2 | S2 Disclosure requirement S2-3 |
S2 Disclosure requirement description Processes to remediate negative impacts and channels for value chain workers to raise concerns |
S2 Reference in the sustainability report 3.2.4 Remediation of negative impacts and channels for value chain workers to raise concerns, p. 273 |
| S2 | S2 Disclosure requirement S2-4 |
S2 Disclosure requirement description 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 |
S2 Reference in the sustainability report 3.2.2.1 Human rights and health and safety issues for purchasing and subcontracting, p. 269 |
| S2 | S2 Disclosure requirement S2-5 |
S2 Disclosure requirement description Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities |
S2 Reference in the sustainability report 3.2.2.1 Human rights and health and safety issues for purchasing and subcontracting, p. 269 |
| S3 | S3 Disclosure requirement SBM-2 |
S3 Disclosure requirement description Interests and views of stakeholders |
S3 Reference in the sustainability report 3.3.1.1 Stakeholder perspectives and interests, p. 274 |
| S3 | S3 Disclosure requirement SBM-3 |
S3 Disclosure requirement description Material impacts, risks and opportunities and their interaction with strategy and business model |
S3 Reference in the sustainability report 3.3.1.2 Identification of material impacts, risks and opportunities, p. 274 |
| S3 | S3 Disclosure requirement S3-1 |
S3 Disclosure requirement description Policies related to affected communities |
S3 Reference in the sustainability report |
| S3 | S3 Disclosure requirement S3-2 |
S3 Disclosure requirement description Processes for engaging with affected communities about impacts |
S3 Reference in the sustainability report 1.4.1 Interests and views of stakeholders, p. 198 3.3.3 Processes for interacting with affected communities, p. 281 |
| S3 | S3 Disclosure requirement S3-3 |
S3 Disclosure requirement description Processes to remediate negative impacts and channels for affected communities to raise concerns |
S3 Reference in the sustainability report 3.3.4 Remediation of negative impacts and channels for affected communities to raise concerns, p. 282 |
| S3 | S3 Disclosure requirement S3-4 |
S3 Disclosure requirement description Taking action on material impacts on affected communities, and approachesto managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions and approaches |
S3 Reference in the sustainability report |
| S3 | S3 Disclosure requirement S3-5 |
S3 Disclosure requirement description Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities |
S3 Reference in the sustainability report |
| S4 | S4 Disclosure requirement SBM-2 |
S4 Disclosure requirement description Interests and views of stakeholders |
S4 Reference in the sustainability report Not material |
| S4 | S4 Disclosure requirement SBM-3 |
S4 Disclosure requirement description Material impacts, risks and opportunities and their interaction with strategy and business model |
S4 Reference in the sustainability report Not material |
| S4 | S4 Disclosure requirement S4-1 |
S4 Disclosure requirement description Policies related to consumers and end users |
S4 Reference in the sustainability report Not material |
| S4 | S4 Disclosure requirement S4-2 |
S4 Disclosure requirement description Processes for engaging with consumers and end users about impacts |
S4 Reference in the sustainability report Not material |
| S4 | S4 Disclosure requirement S4-3 |
S4 Disclosure requirement description Processes to remediate negative impacts and channels for consumers and end users to raise concerns |
S4 Reference in the sustainability report Not material |
| S4 | S4 Disclosure requirement S4-4 |
S4 Disclosure requirement description 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 |
S4 Reference in the sustainability report Not material |
| S4 | S4 Disclosure requirement S4-5 |
S4 Disclosure requirement description Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities |
S4 Reference in the sustainability report Not material |
| G1 | G1 Disclosure requirement G1-GOV-1 |
G1 Disclosure requirement description The role of the administrative, management and supervisory bodies |
G1 Reference in the sustainability report 4.2 Corporate culture and business conduct policy – Whistleblower protection, p. 283 |
| G1 | G1 Disclosure requirement G1-IRO-1 |
G1 Disclosure requirement description Description of the processes to identify and assess material impacts, risks and opportunities |
G1 Reference in the sustainability report 4.1 Identification of impacts, risks and opportunities, p. 283 |