2025 Universal Registration Document

General and financial elements

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

  • 3.3.2.1 Maximising the Group’s socio-economic contribution to local communities and regions, p. 269
  • 3.3.2.2 Preventing negative impacts on local communities, p. 279
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 approaches

to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions and approaches

S3

Reference in the sustainability report

  • 3.3.2.1 Maximising the Group’s socio-economic contribution to local communities and regions, p. 274
  • 3.3.2.2 Preventing negative impacts on local communities, p. 279
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

  • 3.3.2.1 Maximising the Group’s socio-economic contribution to local communities and regions, p. 274
  • 3.3.2.2 Preventing negative impacts on local communities,  p. 279
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