Appendix

7.1Information about the Sustainability Report
and GRI standards

Content and period covered
Implenia’s second Sustainability Report has been prepared in accordance with Global Reporting Initiative (GRI) standards. It contains detailed information about all the services the company provides across the whole lifecycle of a building, and about its services for institutional and private infrastructure projects. Apart from the data on greenhouse gas emissions (see chapter 7.2) the information in this Sustainability Report refers to the 2012 and 2013 financial years. The information covers all locations in Switzerland; locations outside Switzerland are not included. If information is not from the defined financial years or locations, this is noted accordingly. The next Sustainability Report is scheduled to appear in 2016.


Reporting standard
The 2013 Sustainability Report is based on the GRI’s G3.1 guidelines, and takes account of the “GRI Construction and Real Estate Sector Supplement”. The report also includes the GRI Content Index, in which the contents are listed using GRI terminology. This report is only published online. For environmental reasons there is no printed version. The online report can be found at www.implenia.com. The report has been certified as meeting the GRI “B” Application Level.

Process for determining the content of the report and involving stakeholders
In 2010, Implenia created a platform for the company’s sustainable long-term development. As part of this group-wide “Sustainable Implenia” initiative, the company defined ten priorities and evaluated which stakeholders could be involved in an in-depth dialogue. In the first Sustainability Report, which appeared in 2012, these priorities were divided into the five chapters “Sustainable Products and Services”, “Attractive Working Environment”, “Respect for the Environment”, “Social Commitment and Compliance” and “Financial Excellence”. The company was helped to define priorities by triple innova GmbH of Wuppertal, Germany. We believe it is important to conduct regular reviews of the relevance of our sustainability themes, the way they are prioritised and their significance to stakeholders. Consequently we talked to various stakeholder groups during the period under review as detailed in chapter 5.5, reviewing and confirming strategy and priorities in a series of discussions. We listened to stakeholders’ concerns, analysed them and took them into account when setting new goals. The content of the report and the defined sustainability goals are formulated in collaboration with the Operational Sustainability Committee (see chapter 1.5) and approved by the Board of Directors’ Sustainability Committee. The content of this Report’s individual chapters is planned in close cooperation with the responsible specialist staff and drafted to reflect internal processes. The whole report obeys the following principle: “we only record and report what is essential to Implenia and its business activities.”

7.2Accounting and reporting standards for greenhouse gas emissions

Accounting and reporting principles
Implenia has approximately 100 branches in Switzerland, as well as representative offices in Norway, Germany, Austria, Bahrain, Sweden, the Ivory Coast and Mali. It is present in more than 70 different locations in Switzerland alone. Around 85% of turnover is generated in Switzerland. The data recorded for greenhouse gas emissions is exclusively from business activities in Switzerland. Around 60% of the emissions are based on verified data and taken from the SAP invoice workflow. The rest of the data is sourced half from the managers responsible for individual production facilities, and half from reporting by partner companies, e.g. leasing partners.

Defining the company’s scope
In the construction industry, ownership and operational control – especially of production sites – is often a complex matter. Implenia may only have a minority stake in a facility, for example, but still control operations there. Similarly, machinery and equipment can be leased or rented, but still be under Implenia’s full operational control. Consequently, Implenia has decided to record greenhouse gas emissions using the principle of “operational control”. The greenhouse gas emissions of all companies under Implenia’s operational management are counted as 100% caused by Implenia, regardless of the actual financial stake. In addition, emissions from all leased and rented assets (properties, vehicles, machinery, etc.) are treated as Scope 1 and 2 emissions.

7.3Supported organisations



7.4GRI Index

Fully reported

Partially reported

Not reported

n/r

not relevant

n/a

not applicable

GB

2013 Annual Report

CoC

Code of Conduct

GRI

Description

Status

Reference

1

Strategy and Analysis

1.1

Foreword by the CEO

Editorial

1.2

Key impacts, risks and opportunities

Editorial

2

Organisation Profile

2.1

Name of the organisation

7.5

2.2

Primary brands, products and services

1.1

2.3

Structure of the organisation

1.4, 1.5

2.4

Location of organisation’s headquarters

1.1

2.5

Countries where organisation operates

1.1

2.6

Nature of ownership and legal form

AR

2.7

Markets served by the organisation

1.1, AR

2.8

Scale of the reporting organisation

1.1, 1.3, 3.1, AR – page 19

2.9

Significant changes in scale, structure or ownership

3.1, AR

2.10

Prizes / awards received

Grand Prix Européen Santé et Entreprise 2012 (chapter 3.5)
Trendence Graduate Barometer: 56th place in the engineering / IT sector in 2013 (AR, p. 79)
Universum: 29th place in the engineering sector, and 93rd in science in 2013 (AR, p. 79)

3

Report Parameters

3.1

Reporting period

7.1

3.2

Date of most recent previous report

7.1

3.3

Reporting cycle

7.1

3.4

Contact points

7.5

3.5

Process for defining content of the report

5.5, 7.1, 7.2

3.6

Boundary of the report

7.1

3.7

Specific limitations on the scope or boundary of the report

7.1

3.8

Basis for reporting

7.1

3.9

Recording methods and accounting principles

7.1

3.10

Explanation of the effect of any restatements of information

4.3, 7.1

3.11

Significant changes from previous reporting periods

AR

3.12

GRI Content Index

7.4

3.13

Verification of the report by external third party

n/r

No external audit of Sustainability Report

4

Governance, Commitments and Engagement

4.1

Management structure

1.1 / AR

4.2

Indicate whether the Chair of the highest governance body is also an executive officer

n/a

Not the case at Implenia

4.3

Organisations without supervisory board

n/a

Implenia has a Board of Directors

4.4

Mechanisms

5.5.1, 5.5.3

4.5

Compensation

3.3, 6.1 / AR

4.6

Avoidance of conflicts of interest

AR / CoC

4.7

Qualifications and experience of members of the Board of Directors

AR

4.8

Internally developed guiding principles, internal code of conduct and principles

5.1 / CoC

4.9

Sustainability evaluation

1.5, 2.3

4.10

Evaluating the performance of the highest governance body

n/r

4.11

Pensions / compensation

3.3

4.12

Externally developed economic, environmental, and social charters, principles

3.1, 4.1, 6.1

4.13

Memberships of associations

7.3

4.14

Stakeholder groups engaged by the organisation

5.5

4.15

Basis for identification and selection of stakeholders

5.5, 7.1

4.16

Approaches to stakeholder engagement

2.8, 5.5, 7.1

4.17

Key topics and concerns that have been raised through stakeholder engagement

1.6, 2.8, 5.5, 7.1

5

Economic Performance Indicators

Management approach

6.1, 6.2

EC1

Value creation

6.2

EC2

Financial implications of climate change

2.2

EC3

Social payments

3.3, 5.4

EC4

Government subsidies

No government subsidies, AR

EC5

Minimum entry wage

3.1

EC6

Use of local suppliers

EC7

Procedures for local hiring

EC8

Investments in public infrastructure and services

EC9

Indirect economic impacts

6

Environmental Performance Indicators

Management approach

2.1, 2.2, 2.4.6, 4.1

EN1

Material consumption

4.2.6

EN2

Percentage of materials used that are recycled

4.2.6, 4.2.8

EN3

Direct energy consumption

4.2

EN4

Indirect energy consumption

4.2

CRE1

Energy consumption of buildings owned by organisation

4.2

EN5

Energy saved due to conservation and efficiency
improvements

4.2.3

EN6

Initiatives to design products and services

4.4

EN7

Initiatives to reduce indirect energy consumption
and reductions achieved

4.2.7

EN8

Water consumption

Water usage is measured at Implenia, but because of the complex and varying calculations involved, the quality of the data is not good enough. Consequently, the decision has been made not to publish this data for the time being.

EN9

Water sources

CRE2

Water consumption by buildings

EN10

Water recycling

4.4

EN11

Biodiversity: Land use

Implenia does not have land or construction projects in conservation areas

EN12

Biodiversity: Impacts

2.4.6

EN13

Biodiversity: Threatened habitats

2.4.6

EN14

Managing biodiversity

2.4.6

EN15

IUCN “Red List” species

Implenia does not have land or construction projects in conservation areas

EN16

Direct and indirect greenhouse gas emissions

4.2.2

EN17

Other relevant greenhouse gas emissions

4.2.2

CRE3

CO2 emissions from operational buildings

4.2.2

CRE4

CO2 emissions from construction projects

4.2.2

EN18

Initiatives to reduce greenhouse gas emissions

4.2.3, 4.2.4, 4.2.6, 4.2.7

EN19

Emissions of ozone-depleting substances

EN20

NOX, SOX and other significant air emissions

EN21

Total water discharge

EN22

Waste

4.3

EN23

Chemical spills

EN24

Hazardous waste transportation

Implenia does not transport hazardous waste

EN25

Harming of water systems

CRE5

Land remediation

Statutory requirements in Switzerland

EN26

Minimisation of products’ environmental impact

2.4

EN27

Management of packaging

Implenia does not sell packaged products

EN28

Non-compliance with environmental laws

No non-compliance

EN29

Environmental impacts of transportation

4.2, 4.2.3

EN30

Expenditure on environmental protection

7

Labour Practices and Decent Work

Management approach

3.1, 3.3, 3.4, 3.5

LA1

Total workforce

3.1

LA2

Employee turnover

3.1

LA3

Benefits provided to permanent staff

LA15

Re-employment

LA4

Employees covered by collective bargaining agreements

LA5

Minimum notice periods when there are operational changes

LA6

Health and safety committees

3.5

LA7

Absences

3.5

CRE6

Certification under internationally recognised health and safety management systems

3.5

LA8

Disease prevention

3.5

LA9

Agreements with trade unions

LA10

Training and development

3.4

LA11

Programmes for skills management

LA12

Performance reviews and development plans

3.2

LA13

Diversity of workforce

3.1

LA14

Wage equality

3.3

8

Human rights

Management approach

5.1, 5.3, CoC

HR1

Significant investments in human rights

n/a

Not relevant in Switzerland

HR2

Suppliers selected on human rights criteria

n/a

HR3

Employee training in human rights

n/a

HR4

Incidents of discrimination

3.1, 5.1

HR5

Freedom of association and right to collective bargaining

HR6

Precautions against child labour

n/a

Not relevant in Switzerland

HR7

Precautions against forced labour

n/a

HR8

Training in human rights for security personnel

n/a

HR9

Protecting the rights of indigenous peoples

n/a

HR10

Percentage assessed for human rights

n/a

HR11

Number of grievances

n/a

9

Society

Management approach

5.2

SO1

Effect of operations on local communities

2.3, 5.5.8

SO9

Impact of operations on local communities

SO10

Mitigation of negative impact on local communities

CRE7

Communities that have to be relocated owing to operations

n/a

SO2

Corruption risks: Percentage and number
of business units analysed

5.2

SO3

Employee training on corruption

5.1

SO4

Corruption: Actions taken in response to incidents

5.2

SO5

Public policy positions

n/a

Implenia does not adopt public policy positions

SO6

Political donations

n/a

Implenia does not adopt policy positions so does not make donations

SO7

Anti-competitive behaviour

5.2

SO8

Fines and sanctions

5.2

10

Product responsibility

Management approach

2.8, 5.5

PR1

Health and safety: product improvement

PR2

Health and safety: non-compliance with regulations

PR3

Declaration of product and service information

n/a

Implenia does not sell products

CRE8

Sustainability certificates

2.4

PR4

Non-compliance with declaration regulations

n/a

Implenia does not sell products

PR5

Customer satisfaction

2.8

PR6

Advertising

5.4, 5.5

PR7

Non-compliance with marketing regulations

PR8

Protection of client data

PR9

Compliance with the law

7.5Contacts / publication details

Contact for investors
Beat Fellmann
CFO and Head of Corporate Centre
Tel. +41 58 474 45 00
E-Mail beat.fellmann.dont-like-spam@ich-will-kein-spam.implenia.com

Contact for sustainability issues
Andreas Pfeiffer
Head of Sustainability
Tel. +41 58 474 05 16
E-Mail andreas.pfeiffer.dont-like-spam@ich-will-kein-spam.implenia.com

Contact for the media
Philipp Bircher
Head of Communications Group
Tel. +41 58 474 06 68
E-Mail philipp.bircher.dont-like-spam@ich-will-kein-spam.implenia.com

Published by
Implenia AG
Industriestrasse 24
8305 Dietlikon
Tel. +41 58 474 74 74

Project management
Andreas Pfeiffer und Rolf Wagenbach

Core team
Philipp Bircher, Bret Kraus, Maria Sommer, Roger Teuscher, Bruno Waeber

Concept and design
schneitermeier AG, Zürich

Reports and editorial
Jörg Schmill, Locher, Schmill, Van Wezemael
& Partner AG, Basel

Photos
Gerry Amstutz und Franz Rindlisbacher, Zürich

Online implementation
Linkgroup, Zürich

Animated film
Corpmedia, Zürich


The Sustainability Report was published on 21 August 2014 and is also available in German and French.

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