Company: STRABAG SE
Industry: Construction
Country: Austria
Sector: Industrials
Company type: Societas Europaea
Revenue (EUR): 17422000000
Employees: 78174

Reported EU Taxonomy activities:
Electricity generation using solar photovoltaic technology
Electricity generation from wind power
Electricity generation from hydropower
Electricity generation from geothermal energy
Electricity generation from bioenergy
Transmission and distribution of electricity
District heating/cooling distribution
Construction, extension and operation of water collection, treatment and supply systems
Infrastructure for personal mobility, cycle logistics
Infrastructure for rail transport
Construction of new buildings
Renovation of existing buildings
Flood risk prevention and protection infrastructure
Sustainable urban drainage systems (SUDS)
Sorting and material recovery of non-hazardous waste
Demolition and wrecking of buildings and other structures
Maintenance of roads and motorways
Use of concrete in civil engineering
Acquisition and ownership of buildings
Transport by motorbikes, passenger cars and light commercial vehicles

EU Taxonomy KPIs (currency: EUR, units: millions)
Turnover:
totalTurnover: value: 17666.54
percentage: 100.00%
eligibleTurnover: value: 12839.05
percentage: 72.67%
alignedTurnover: value: 1277.6
percentage: 7.23%
nonEligibleTurnover: value: 4827.49
percentage: 27.33%
CapEx:
totalCapex: value: 708.57
percentage: 100.00%
eligibleCapex: value: 385.67
percentage: 54.43%
alignedCapex: value: 29.38
percentage: 4.15%
nonEligibleCapex: value: 322.89
percentage: 45.57%
OpEx:
totalOpex: value: 315.97
percentage: 100%
eligibleOpex: value: 183.23
percentage: 57.99%
alignedOpex: value: 16.87
percentage: 5.34%
nonEligibleOpex: value: 132.74
percentage: 42.01%

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# **Sustainability Report**

Image /page/0/Picture/10 description: The image shows the year 2023 in large, outlined white numbers against a red background.

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INTRO CORPORATE GOVERNANCE **SUSTAINABILITY REPORT** GROUP MANAGEMENT REPORT, CONSOLIDATED FINANCIAL STATEMENTS & NOTES

# **Sustainability management**

Image /page/1/Figure/4 description: The image shows the year 2023 outlined in red.

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## **Our path to becoming climate neutral**

In 2021, STRABAG adopted a sustainability strategy with the goal of achieving climate neutrality along the value chain for the entire Group by the year 2040.

> STRABAG SE operates primarily in Europe, but also on other continents, and offers services along the entire construction value chain. The impacts of our business activities are therefore many. But we are committed to taking responsibility for these impacts. By taking into account the needs of people, the environment and society in our strategic decisions, we also ensure the long-term continuity of our company.

The climate crisis is one of the most pressing challenges of our time. Not only does the construction industry contribute significantly to global greenhouse gas emissions, it is also responsible for a large volume of waste and has relatively high energy and material requirements. As a leading construction technology group, we take responsibility and create awareness by making an effective contribution to climate protection and combating climate change. For this reason, STRABAG in 2021 adopted a sustainability strategy that sets the goal for the entire Group to become climate neutral along the value chain by 2040. Our own processes will be designed in such a way that they no longer have a negative impact on the climate in their entirety. Our aim is to become climate neutral by 2040 – just like our home market of Austria.

## **Five subgoals on the way to becoming climate neutral**

In recent years, we have developed a robust data basis to measure and manage our CO2e emissions – Initial Scope 1 and Scope 2. The calculation of Scope 3 emissions currently represents a key aspect of this activity. This is a major challenge for a group of our size and high degree of diversification, as it requires compiling, consolidating, evaluating and verifying an immense amount of data from various countries, a multitude of construction sites, different production facilities and our suppliers. This data is necessary to develop pathways for reducing our emissions and to design our own processes in such a way that they do not have a negative impact on the climate in their entirety. We have divided our path to zero emissions into five subgoals:

## **2025 – Climate-neutral administration**

This subgoal covers all our stationary administrative locations. Main sources of emissions here include working electricity, energy for heating and cooling as well as fuel for the vehicle fleet.

As this target is to be met within the next two years, we are implementing a comprehensive set of measures to achieve climate neutrality in our administration. Corresponding projects were compiled as part of a workshop series to develop roadmaps at the corporate and central division level. A solid data foundation is essential for progress reports on target fulfilment. The findings will be disclosed in the coming reporting year.

## **2030 – Climate-neutral construction project**

The climate-neutral construction project refers to the construction process of structures, i.e., of buildings as well as infrastructure projects. In addition to fuels and electrical energy for the construction site vehicle fleet, construction machinery and equipment, the operating energy consumption of portable container offices is also included.

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## **2035 – Climate-neutral building operation**

The high importance of this subgoal is reflected in the fact that building operation is responsible for around 28% of all carbon emissions in the world. We assume responsibility for the buildings we construct and for the emissions they cause during their use. In the future, we resolve as much as possible to hand over buildings to our customers with the option of climate-neutral operation.

## **2040 – Climate-neutral construction materials**

This subgoal encompasses all sourced materials for the construction of buildings – materials from our own production facilities as well as those from subcontractors and suppliers. This means that all building materials sourced by us will become climate neutral.

## **2040 – Climate-neutral infrastructure**

Analogous to the subgoal of climate-neutral building operation by 2035, we have set the same goal for infrastructure for 2040. We want to hand over the infrastructure we have built to our customers in such a way that it can be operated in a climate-neutral manner.

## **Outlook**

In line with our mission to "Work On Progress", we are publicly committed to our customers, to our employees and to society to become climate neutral along our entire value chain by 2040. Implementing our sustainability strategy requires the support of all corporate and central divisions as well as every single employee.

Chapter: Energy and Emissions

achieved. [Find out more](#page-15-0)

Chapter: Energy and Emissions In addition to numerous successfully implemented projects, we are also working on a corporate-wide roadmap. The actions to effectively decarbonise the entire value chain have been prioritised. STRABAG will regularly inform its stakeholders about progress and goals

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## **Our sustainability management**

Sustainability Management, a separate entity established in 2020, manages and coordinates the central sustainability activities at STRABAG.

> The key factor to becoming climate neutral by 2040 and to achieving the subgoals on our path to zero emissions is to anchor sustainability in STRABAG's core business. Given the STRABAG Group's decentralised structure and the international dimension of its business activities, this is a complex task. This chapter describes our corporate-wide sustainability management as well as the most important methodological pillars on which our activities are based: the Group-wide governance structure, our stakeholder management and the materiality analysis.

Sustainability Management reports directly to the CEO as a hub for all Group stakeholders. In 2023, Sustainability Management oversaw the pursuit of the following priority issues:

- establishment and continued development of a social compliance management system
- implementation of all preparatory work to fulfil the requirements of the EU's CSR Directive (Directive (EU) 2022/2464 on corporate sustainability reporting), essentially comprising the establishment and ongoing development of ESG risk management and structural data collection
- initiation and implementation of strategic projects to become climate neutral by 2040, including but not limited to the establishment of a project with Management Board involvement to advance the energy transition across the Group
- development of a Group-wide funding model for innovative and sustainable projects

## **Positive results in 2023 ESG ratings**

STRABAG is an active participant in sustainability ratings and is assessed by various rating agencies.

CDP (Disclosure. Insight. Action., formerly known as the Carbon Disclosure Project) awarded STRABAG SE a score of B in the category of Climate Change. The progress made in our governance structure and in our initiatives to reduce emissions were decisive factors in the decision to raise our score from a B- in the previous year to a B in the year under report. With this score, the Group remains in Management level (B/B-) on CDP's rating scale.

In the year under review, STRABAG received its first BBB rating from Morgan Stanley Capital International (MSCI). MSCI rates companies based on their exposure to industry-specific ESG risks and their ability to manage these risks in comparison to other companies. MSCI uses a scale ranging from leader (AAA) to laggard (CCC).

STRABAG also participated in the EcoVadis ratings during the reporting year, achieving an overall score of 67 out of a possible 100 points.

The last assessment by Sustainalytics took place in 2022. STRABAG continues to actively participate in ratings to confirm its sustainability performance.

As a participating organisation in the United Nations Global Compact, STRABAG also reports on its progress with respect to the Ten Principles of the UN Global Compact in the areas of human rights, labour, environment and climate, and anti-corruption in an annual Communication on Progress (CoP).

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Image /page/5/Picture/3 description: The image shows two sections, one titled "Our ESG commitment" and the other "Our ESG ratings". Under "Our ESG commitment" are logos for "WE SUPPORT UN GLOBAL COMPACT", "WOMEN'S EMPOWERMENT PRINCIPLES", "SUSTAINABLE DEVELOPMENT GOALS", and "Stiftung KlimaWirtschaft". Under "Our ESG ratings" are logos for "CDP DISCLOSER 2023", "Rated SUSTAINALYTICS", and "MSCI ESG RATINGS" with ratings from CCC to AAA, with BBB highlighted.

## **Governance structure**

## <span id="page-5-0"></span>**Group-wide four-tier governance structure**

The inclusion of representatives from different areas of the company creates a participatory and active working environment that promotes the strategic orientation of the Group towards sustainable business practices. Involving the Management Board, the middle management and the operating entities results in a corporate-wide governance structure which

- creates a clear organisational framework for the implementation of the sustainability strategy
- establishes short communication and decision-making paths, and
- involves representatives with key competencies for achieving the strategic goals

Image /page/5/Figure/10 description: The image shows a four-tier governance structure. The first tier is the Management Board, which focuses on strategic decisions. Its responsibilities include setting the strategic framework for the Group, making decisions on the implementation of large-scale projects, and adopting Group directives and policies. The second tier is the Sustainability Network, which focuses on the exchange of information. Its responsibilities include exchanging and defining best practices, developing new ideas and generating projects, and steering individual measures and projects. The third tier is the Sustainability Steering Committee, which focuses on steering. Its responsibilities include steering the corporate-wide sustainability management, monitoring the achievement of goals/targets and roadmaps, and developing a general framework, e.g., position papers. The fourth tier is Divisions and Central Divisions, which focuses on operationalisation and implementation. Its responsibilities include developing and implementing policy packages and initiatives, and implementing projects to pursue the sustainability strategy.

<span id="page-5-1"></span>The members of these four groups meet regularly to discuss their respective activities and establish the next steps. At the same time, the exchange enables any potential negative impacts to be identified in the early phases. Among other things, these committees determine which issues and decisions are to be passed on to other committees or decision-making bodies for the purpose of involvement, cooperation or further decision-making. This promotes interdepartmental work, helps to develop measures for dealing with identified impacts, and ultimately strengthens cooperation across the Group to achieve the sustainability goals. Experts regularly inform the Management Board of current relevant aspects of sustainability during board presentations, project presentations and events with internal and external stakeholders. In addition, we are also actively anchoring and expanding the sustainability management within the Group in order to identify and avoid at an early stage any actual or potential negative impacts of our business activities on the economy, environment and people.

## **Four-tier governance structure**

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## **Stakeholder engagement**

In addition to engaging our internal stakeholders via the governance structure described above, we also seek an active dialogue with other stakeholder groups. These are above all our employees, clients, investors and suppliers. We also maintain contact with universities, the media and political institutions, and with the people living in direct proximity to our projects. Various engagement formats are used to promote the dialogue between STRABAG and our stakeholder groups.

## **Maintaining a proactive dialogue with stakeholders**

At our Strategic Update 2030, held in Vienna in September 2023, Sustainability Management outlined our strategic goals to STRABAG's investors and analysts. The presentations provided updates on both the Group strategy and on STRABAG's ongoing sustainability endeavours. A particular focus was the increased use of renewable energies along the value chain in order to achieve the target of becoming climate neutral. An outlook on future strategic sustainability goals was also provided.

Image /page/6/Picture/7 description: A medium shot depicts a panel discussion with five individuals seated in white armchairs, facing an audience. Behind them are two large vertical banners with the word "STRABAG" prominently displayed. The panelists, all dressed in business attire, are positioned in a semi-circle, engaging with the audience. The audience members are seated, facing the panel, with some visible in the foreground. The setting suggests a professional conference or seminar, with a focus on the STRABAG brand.

STRABAG informed analysts and investors about the Group strategy and its sustainability endeavours at the Strategic Update 2030 presentation in Vienna.

STRABAG is not only an organiser of but also a participant in events that offer a platform for debate for people interested in sustainability. These include specialist conferences and trade fairs as a way to engage with peers and experts. Special mention should be made here of Stiftung KlimaWirtschaft, a German non-profit climate and economy alliance that STRABAG joined as a sponsor in early 2023. At the foundation's 8th annual conference in November 2023, titled "Giant Leaps/Small Steps", STRABAG CEO Klemens Haselsteiner pointed out the urgency and the potential of circularity for the construction sector. Participants at the conference included representatives from business, politics and society.

With regard to strategic human resource development, our participation in career fairs and university events offers a valuable opportunity to position STRABAG as an attractive employer while learning more about how young people see the future.

Work On Progress website

[Find out more](https://work-on-progress.strabag.com/en)

Work On Progress website With the launch of our Work On Progress mission, sustainability and innovation were prioritised as two strategic pillars of STRABAG's core business. A campaign was started on social media, in the traditional press and on billboards in public spaces in September 2022 to ensure a wide reach. Detailed information about the sustainability strategy and selected lighthouse projects along with goals and measures of the mission are provided on a dedicated website. Enquiries, comments and criticism are received and processed by experts within the Group in order to reflect the strong interest in maintaining an active exchange of information.

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<span id="page-7-1"></span>Projects and initiatives supported

<span id="page-7-0"></span>[Find out more](https://www.strabag.com/databases/internet/_public/content.nsf/web/EN-STRABAG.COM-gesellschaftliches_engagement_strabag.html#?men1=1&sid=170)

We are aware of and strive to fulfil our responsibility to society. For this reason, we support selected initiatives on a long-term basis in order to make a lasting and effective contribution. One of the indicators we use to measure our commitment is the amount we spend on these initiatives. In 2023, this amounted to € 6.16 million (2022: € 4.86 million).

## **Clients as key stakeholders**

To ensure STRABAG's long-term, sustainable success, the demands and expectations of our clients are at the heart of each and every project.

The satisfaction of our clients has a decisive influence on our opportunities and is ultimately reflected in our order backlog. We systematically counter risks – such as those arising from nonfulfillment of our clients' expectations – within the framework of our STRABAG Management System and its measures for quality assurance, environmental protection and project risk management. This enables us to prevent potentially negative impacts from our business activities.

The aim of our TEAMCONCEPT partnering model is for client and contractor to form a team already during the design and planning phase. The scheme incorporates the interests of all project participants right from the start and establishes a clear framework for project realisation. This creates security for everyone involved in the project, promotes a spirit of trust and cooperation, and facilitates the joint control of costs.

Following completion of a construction project, it is important to systematically measure and evaluate client satisfaction. The process for measuring client satisfaction is laid out in STRABAG's internal common project standards for construction projects. The officers for the management system coordinate the uniform measuring and reporting at the Group level. At country level, implementation is monitored by the officers as part of internal audits. Additional procedures for measuring client satisfaction can be implemented by the operating units.

Client satisfaction is measured using a uniform corporate standard. An online questionnaire is sent to clients in all Group countries asking them to rate the following aspects on a projectspecific or contract-related basis:

- organisational efficiency and technical realisation
- professional competence as well as communication and collaboration in and with our team
- responsible and sustainable handling of people and resources

The online survey with 18 questions on these aspects also takes into account issues of occupational safety, the environment and energy, and the clients' perceptions of STRABAG's core values.

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#### **Results of the client survey**

| Aspects                                                                | Index 2023 |
|------------------------------------------------------------------------|------------|
| Organisational efficiency and technical realisation                    | 4.3        |
| Responsible and sustainable handling of people and resources           | 4.3        |
| Team: professional competence as well as communication and cooperation | 4.6        |
| Total                                                                  | 4.4        |

With an average response rate of 41%, the survey can be considered highly representative. There is still potential with regard to the number of mailings, however, which amounted to 1,564 in 2023. A higher number of mailings would further improve the data situation.

Degree of fulfilment of expectations according to clients' assessment: 0 = not fulfilled; 1 = barely fulfilled; 2 = partly fulfilled; 3 = mostly fulfilled; 4 = fulfilled; 5 = exceeded

In addition to managing the client survey process, the Group's in-house STRAthek application provides comprehensive information on client feedback at the project level, along with a dashboard that paints a meaningful picture of current client satisfaction at any organisational level as a way to identify potential for improvement in the process.

Another important way for us to engage with our stakeholders is the Stakeholder Dialogue, which STRABAG has hosted twice to date. The aim of the event is to bring together representatives of our most important external stakeholder groups with our Management Board in order to discuss and prioritise issues of strategic relevance to STRABAG. The dialogue opens up new perspectives, which we then incorporate into our strategic considerations in order to add to our list of the most pressing topics for the future. A third Stakeholder Dialogue is already being planned.

## <span id="page-8-0"></span>**Materiality analysis**

We use the materiality analysis to systematically identify the most important sustainability topics for our business activities. We then work on these topics and present them in our reporting. The materiality analysis thus forms the basis of our sound sustainability management.

The materiality analysis is updated every year in order to identify and prioritise the impacts associated with our business activities. For the 2023 financial year, we aligned ourselves with the ESRS principles (European Sustainability Reporting Standards), subjecting additional topics to a materiality analysis. Besides STRABAG's impact on the environment, society and the economy, we also identified impacts that affect STRABAG itself. The materiality analysis was coordinated by Sustainability Management and carried out together with experts within the Group. The results were shared and discussed at several internal events and finally approved by the Management Board.

The figure below shows the various topics that were considered for the materiality analysis in 2023. By prioritising and aggregating the impacts, we arrive at our material topics.

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Image /page/9/Figure/3 description: The image is a circular diagram illustrating the concepts of Environment, Social, and Governance (ESG) along with related factors. The diagram is divided into three main sections: Environment (green), Social (red), and Governance (blue), with each section containing several sub-factors. In the Environment section, the sub-factors include Water, Biodiversity, Circularity, Energy and emissions, Pollution, and Land use and impervious cover. In the Social section, the sub-factors include Supply chain, Occupational safety and health, Diversity\*, Strategic human resource development, Human rights, Affected communities, and Social engagement. The asterisk next to Diversity indicates that it formerly meant Equal treatment of women and men. In the Governance section, the sub-factors include Fair competition, Project risk management, Client satisfaction, and Consumers and end users. In the center of the diagram, where the three sections intersect, are the words "Environment", "Social", and "Governance". Above the diagram, in a white box, are the words "Digitalisation and innovation as enablers".

### **Results of the 2023 materiality analysis**

In the 2022 financial year, the topics "Contribution to the local economy", "Capital market appeal" and "Building design" were analysed for materiality as well. In 2023, these three areas were incorporated into the topics listed above and were therefore not assessed for materiality as separate topics.

The innermost ring lists those topics that are material for STRABAG and which are prioritised both in the sustainability reporting and within the Group. The results of the materiality analysis have shown that there are some especially relevant impacts relating to these topics – in terms of both risk and opportunity. For these seven material topics, the Management Board has appointed experts responsible for reporting on each topic. The reporting clarifies our approach to the material topics and shows how we determine responsibilities and fulfil our due diligence obligations. It also sets out key figures and targets as well as measures and activities to be taken. The material topic of digitalisation and innovation serves as an enabler for topics in the three sustainability dimensions of environment, social and governance, with particular potential available for tackling environmental challenges.

The middle ring contains those topics that that were not recognised as material by the materiality analysis but were recognised as important for the 2023 reporting year. There currently is no comprehensive reporting on these material topics in line with the GRI standards, but information on them can be found in the following paragraphs. Looking ahead, new challenges addressed during the year under report in particular included biodiversity and the closely related dimension of land use and impervious cover, human rights risks in our own business activities and in the supply chain, and diversity.

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SUSTAINABILITY

Position paper on biodiversity

[Find out more](https://work-on-progress.strabag.com/site/sustainability/get/params_E781400740_Dattachment/598166/A4_STR_Positionspapier_Biodiversitaet_EN.pdf)

Chapter: Human Rights

[Find out more](#page-36-0)

Chapter: Diversity Concept

[Find out more](#page--1-0)

Position paper on biodiversity The Management Board of STRABAG SE last year adopted a position paper on biodiversity that sets out our understanding of biodiversity and presents possible measures for its conservation and promotion. Appropriate competences and resources are being built up at STRABAG to strategically deal with this issue at the Group level and to ensure comprehensive reporting in the future.

Chapter: Human Rights With the gradual extension of the social compliance management system, the Group took a more differentiated view of human rights in the reporting year in order to avoid social risks in our own business activities and in the supply chain and to develop suitable preventive and remedial measures.

Chapter: Diversity Concept The topic of diversity was also assigned new Group-wide relevance with the appointment of a Group EDI coordinator (equality, diversity, inclusion) and the publication of an EDI strategy.

> Information on the important topics of [,](#page-7-0) and can also be found in this report. client satisfaction project risk management [social engagement](#page-7-1)

The outer ring in the figure shows those topics that are not currently of material relevance to STRABAG, which is why the 2023 Annual and Sustainability Report does not contain any reporting on these topics. In the course of our reporting, these topics are reviewed annually for their materiality and an appropriate approach is derived accordingly. This is also necessary because the climate crisis causes and exacerbates other environmental and social challenges.

## **Presentation of the material topics in the report**

The Sustainability Report includes a separate chapter for each of the seven material topics while taking into account the GRI standards. The annual report also provides information on topics with medium priority.

More information on STRABAG's performance with regard to the respective topics can be found in the "Sustainability Progress" section and in the Data Appendix. In addition, we comply with the reporting requirements laid down in the EU Taxonomy Regulation and publish the required information in a separate chapter.

#### **Material topics and concerns specified by the Sustainability and Diversity Improvement Act (NaDiVeG)**

| Mandatory disclosures according<br>to NaDiVeG and EU Taxonomy                          |                                                                                                   |
|----------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------|
| Environmental concerns  Energy and emissions Circularity Digitalisation and innovation | Social and employee concerns  Strategic human resource development Occupational safety and health |
| Respect for human rights  Human rights                                                 | Fight against corruption and bribery  Fair competition                                            |
| Diversity1                                                                             | EU taxonomy                                                                                       |

¹Topic is reported in the Corporate Governance Report as a NaDiviVeG concern.

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## **Outlook**

The key activities described will remain relevant beyond the 2023 reporting year, as they entail structural and permanent changes for the Group.

The CSR Directive and other disclosure requirements demand increased transparency from companies, which we will fulfil. The continued expansion of the data basis plays a crucial role here, as it forms the foundation for ESG risk management, the setting of ambitious targets and ultimately the development of measures to achieve these targets. Climate change will also mean that issues such as biodiversity and water will become increasingly relevant. STRABAG is aware of these developments and has proactively drawn up an initial position paper on biodiversity that expresses the relevance of this topic.

STRABAG also faces numerous new areas of action in terms of social issues. The global upstream supply chains add additional complexity to these action areas.

Dealing with these topics over the long term and in a lasting manner requires a strong governance structure and the continuous development of expertise and knowledge. For this reason, an already piloted basic training programme on sustainability is now to be rolled out across the Group.

{12}------------------------------------------------

## **Sustainability progress**

Positive development

Negative develop

No change

New

Development

| Topic               | Indicator                                                                            | Unit      | 2021      | 2022      | 2023      | Development<br>compared to the<br>previous year |
|---------------------|--------------------------------------------------------------------------------------|-----------|-----------|-----------|-----------|-------------------------------------------------|
|                     | Energy and emissions                                                                 |           |           |           |           |                                                 |
|                     | Carbon footprint Scope 1                                                             | t CO₂e    | 771,799   | 813,242   | 819,934   | Image: green or red arrow                       |
|                     | Carbon footprint Scope 2,<br>market-based                                            | t CO₂e    | 125,723   | 148,454   | 143,010   | Image: green or red arrow                       |
|                     | CO₂e intensity (Scope 1+2)                                                           | t CO₂e/T€ | n. a.     | n. a.     | 0.055     | Image: green or red arrow                       |
|                     | Energy consumption                                                                   | MWh       | 3,274,577 | 3,467,402 | 3,477,822 | Image: green or red arrow                       |
|                     | Energy intensity                                                                     | MWh/T€    | n. a.     | n. a.     | 0.197     | Image: green or red arrow                       |
|                     | Green electricity                                                                    | MWh       | 100.837   | 96,366    | 114,510   | Image: green or red arrow                       |
| Circularity         |                                                                                      |           |           |           |           |                                                 |
|                     | Percentage of recycled asphalt<br>used in the production of                          | %         | 34 (DE)   | 35 (DE)   | 34 (DE)   | Image: green or red arrow                       |
|                     | asphalt mixture                                                                      |           | 7 (PL)1   | 6 (PL)1   | 7 (PL)    | Image: green or red arrow                       |
|                     |                                                                                      |           | 15 (AT)1  | 15 (AT)1  | 16 (AT)   | Image: green or red arrow                       |
| Human rights        |                                                                                      |           |           |           |           |                                                 |
|                     | Reports of potential human<br>rights violations                                      | Number    | 27        | 16        | 442       | Image: green or red arrow                       |
|                     | Number of cases<br>of discrimination                                                 | Number    | 12        | 13        | 33        | Image: green or red arrow                       |
|                     | Number of cases identified in<br>the category human rights<br>and working conditions | Number    | 3         | 3         | 11        | Image: green or red arrow                       |
| Occupational safety |                                                                                      |           |           |           |           |                                                 |
|                     | Lost-time accident rate3                                                             | %         | 0.26      | 0.24      | 0.23      | Image: green or red arrow                       |
|                     | Accident incident rate4                                                              | %         | 15.6      | 14.8      | 14.2      | Image: green or red arrow                       |
|                     | Lost-time illness rate5                                                              | %         | 5.8       | 6.1       | 5.5       | Image: green or red arrow                       |
|                     | Strategic human resource development                                                 |           |           |           |           |                                                 |
|                     | Number of appraisal interviews<br>held versus number of<br>employees                 | %         | 56.19     | 71.73     | 78.65     | Image: green or red arrow                       |
|                     | Training days per employee                                                           | %         | 0.84      | 1.31      | 1.18      | Image: green or red arrow                       |
| Diversity           |                                                                                      |           |           |           |           |                                                 |
|                     | Diversity on the<br>Management Board6<br>(Women/Men)                                 | %         | 0/100     | 0/100     | 0/100     | Image: green or red arrow                       |
|                     | Diversity in management7<br>(Women/Men)                                              | %         | 9.3/90.7  | 9.5/90.5  | 9.9/90.1  | Image: green or red arrow                       |
|                     | Diversity among employees<br>(Women/Men)                                             | %         | 17.5/82.5 | 17.6/82.4 | 17.8/82.2 | Image: green or red arrow                       |
| Topic               | Indicator                                                                            | Unit      | 2021      | 2022      | 2023      | Development<br>compared to the<br>previous year |
| Fair competition    |                                                                                      |           |           |           |           |                                                 |
|                     | Training Anti-Corruption<br>and BCMS                                                 | %         | 81        | 86        | 92        | Image: Upward Trend                             |
|                     | Training Cartel Law                                                                  | %         | 90        | 89        | 91        | Image: Upward Trend                             |
|                     | E-learning course Business<br>Compliance Training                                    | %         | 92        | 94        | 90        | Image: Downward Trend                           |
|                     | Confirmed incidents<br>of corruption                                                 | Number    | 1         | 0         | 0         | Image: X                                        |

{13}------------------------------------------------

<sup>1</sup> Values were adjusted retroactively due to a change in the calculation method.

The increased use of the whistleblower system is attributed to its increased communication via the intranet, at training courses and online on the Group website. 2

<sup>3</sup> Number of working hours lost to accidents versus productive working hours

<sup>4</sup> Number of accidents at work per 1 million productive working hours

<sup>5</sup> Ratio of sick leave days to working days

<sup>6</sup> Employee numbers expressed as head count as at 31 December 2023

<sup>7</sup> Hierarchy levels from business unit management up

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# **Environment**

**2023**

{15}------------------------------------------------

## **Energy and emissions**

<span id="page-15-0"></span>Image /page/15/Picture/4 description: The image shows the Sustainable Development Goal 7 icon, which represents affordable and clean energy. The icon is set against a yellow background. The number '7' is positioned at the top left, followed by the words 'AFFORDABLE AND CLEAN ENERGY' stacked on top of each other. Below the text is a white circular icon resembling a sun with rays emanating from it. In the center of the sun is a power button symbol.

Image /page/15/Picture/5 description: The image shows the Sustainable Development Goal (SDG) number 13, which is Climate Action. The SDG icon is green and features the number 13 at the top left, followed by the words "CLIMATE ACTION" on the top right. Below the text is an image of the earth inside of an eye.

The construction industry has a significant impact on the environment, so finding an efficient solution to the world's energy and emissions challenges is of central importance to STRABAG. Around 37% of global greenhouse gas emissions and 34% of global final energy demand are attributable to the construction and operation of buildings

([Global Alliance for Buildings and Construction, 2023\)](https://globalabc.org/our-work/tracking-progress-global-status-report). This makes it essential that we expand the use of renewable energies and reduce the overall energy consumption if we want to achieve our ambitious goal of becoming climate neutral by 2040.

Against this background, STRABAG has, among other things, acquired a stake in battery manufacturer CMBlu Energy as a way to invest in the development and production of safe and sustainable energy storage solutions. Through the combination of technology and construction expertise, it is our aim to further advance the energy transition both within the Group and beyond.

Due to the ongoing international geopolitical crises, STRABAG again faced a high degree of volatility in energy and raw materials prices in the year under report. Total energy costs in 2023 amounted to € 413.91 million (2022: € 406.83 million). Despite a sharp increase in output of 8%, however, our total energy consumption and our CO2e emissions remained almost constant. Total energy consumption amounted to 3,477,822 MWh, with a reduction in our fuel and gas consumption accompanied by an increase in the proportion of green electricity. CO2e emissions in 2023 totalled 962,944 t CO2e: Scope 1 emissions amounted to 819,934 t CO2e (2022: 813,242 t CO2e), while our Scope 2 emissions fell by almost 4% to 143,010 t CO2e (2022: 148,453 t CO2e) in the market-based calculation.

## **Rules, responsibilities and due diligence**

The environmental and energy policy updated in the year under report was expanded to include the two aspects of expertise in the energy sector and optimisation of the environmental and energy data basis. By increasing our expertise in the development of renewable energy infrastructures, we aim to actively advance the energy transition and reduce emissions from construction materials, building processes and the equipment fleet. With the help of measurable and specific key figures, the goal is to effectively manage improvement measures and ensure consistent climate reporting.

To better manage and optimise our energy consumption, we are working to expand the ISO 50001 certification of our corporate entities. In 2023, ISO 50001 had been rolled out in corporate entities responsible for around 77% (2022: 69%) of the output volume. Additional local measures and audits for energy management cover a further approximately 6% of the output in the countries where we operate. An environmental management system certified to the international ISO 14001 standard has been introduced in almost all Group countries. Certification here covers nearly 93% of the Group measured by output. Energy experts and specialists from STRABAG's energy management team ensure that a continuous improvement process is documented and reviewed in the course of standardised audits.

The establishment of various internal bodies ensures that all of the Group's organisational units are involved in the flow of information on environmental and energy issues. These bodies exist at the corporate, management and country level, led by the Steering Committee on Energy and the Environment. The committee meets at intervals of several weeks to exchange information on current or proposed projects and on environmental and energyrelated topics for Group reporting. By involving experts from various organisational units, the steering committee brings together specialist knowledge in order to develop specific measures to optimise energy consumption while taking into account the legal and regulatory framework.

## **Forward-looking environmental and energy policy**

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1

## **Objectives and indicators**

The energy and CO2e data for the Group are systematically captured and analysed using CarbonTracker, a software that was developed in-house and has been used and regularly updated since. The main aspects of the data collection process were revised during the 2023 financial year to allow the data basis to be updated throughout the year in line with the Group's aim of continuously improving data quality.

## <span id="page-16-0"></span>**Fuel as a significant source of energy**

Based on the information obtained from CarbonTracker, we are developing concepts to reduce the use of fossil energy sources and lower the resulting greenhouse gas emissions in the long term through more efficient conventional or innovative machines. The Group's most important energy source is fuel, which accounts for about 57% of the total energy costs and therefore holds the greatest potential for savings for the Group. FuelTracker, which was developed analogously to CarbonTracker, allows us to analyse the fuel use of the STRABAG passenger car and commercial vehicles fleet.

#### **Energy use within the Group<sup>1</sup>**

| Form of energy                                            | Unit | 2019      | 2020      | 2021      | 2022      | 2023      |
|-----------------------------------------------------------|------|-----------|-----------|-----------|-----------|-----------|
| Fuel                                                      | MWh  | 1,986,883 | 1,732,783 | 1,754,901 | 1,961,591 | 1,959,920 |
| Gas                                                       | MWh  | 430,143   | 332,625   | 428,683   | 416,171   | 396,746   |
| Heating oil                                               | MWh  | 165,764   | 142,857   | 151,406   | 153,519   | 159,970   |
| Pulverised lignite                                        | MWh  | 481,235   | 500,732   | 503,083   | 475,975   | 497,900   |
| District heating                                          | MWh  | 48,826    | 42,665    | 41,645    | 42,806    | 41,011    |
| Conventional electricity                                  | MWh  | 432,755   | 384,741   | 294,022   | 320,974   | 307,765   |
| Total energy consumption<br>from non-renewable<br>sources | MWh  | 3,545,607 | 3,136,403 | 3,173,740 | 3,371,036 | 3,363,312 |
| Green electricity2                                        | MWh  | n. a.     | 26,700    | 100,837   | 96,366    | 114,510   |
| Total energy consumption                                  | MWh  | 3,545,607 | 3,163,103 | 3,274,577 | 3,467,402 | 3,477,822 |

With the exception of pulverised lignite, energy consumption is determined by cost. Energy costs are converted into quantities using average prices for specific energy sources and countries, based on invoice amounts. The energy units are converted to MWh (analogue to calorific value) using conversion factors from the following sources: For fuels and heating oil, the German Federal Ministry for Economic Affairs and Climate Action (BMWK). For pulverised lignite, the calculation is based on the quantities and calorific values provided by the supplier.

## **The CO2e footprint in the Group**

#### The CO2e footprint for the 2023 financial year refers to the Group's full scope of consolidation and includes the CO2e emissions caused in 60 countries. The emissions are reported in Scope 1 and Scope 2 in accordance with the definition of the Greenhouse Gas Protocol, with the greenhouse gases CO<sup>2</sup> <sup>2</sup>,  $CH\_4$  and  $N\_2O$  included in STRABAG's calculations since 2020. Scope 1 emissions are calculated based on the standard unit of calorific value (kWh) using the conversion factors from the IPCC 2006 Guidelines for National Greenhouse Gas Inventories. For pulverised lignite, factors from the local suppliers were additionally used.

Scope 2 emissions for electricity and district heating have been reported separately since 2020 using market-based and location-based methods (see ). Where district heating data was not available for a certain country, the Group average value derived from the available data was used. For the market-based calculation, CO2e emission factors from our local electricity tariffs are used. If market-based factors are not available, location-based factors are used. These factors are based on the International Energy Agency emissions database from 2020. A changeover to the latest version of the database is planned for the 2024 financial year. [Data Appendix](#page-79-0)

## <span id="page-16-1"></span>**Carbon footprint: calculation method**

This concerns the purchase of green electricity in Austria and Germany within the framework agreements (approx. 80% of the total electricity consumption in the respective countries). 2

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Calculating the STRABAG Group's emissions is the fundamental basis for developing measures to reduce emissions along the value chain. Specially established task groups address specific issues in this context, such as possible energy-saving measures at our construction sites or the development of an uniform CO2e calculation standard to enable the calculation of emissions from construction projects in the early bidding phase.

In the year under report, we continued to work on the calculation of Scope 3 emissions by comprehensively testing the ERP system for Scope 3 calculation requirements. Based on the findings, it was decided to extensively adapt the ERP system to be able to calculate valid Scope 3 emissions along the entire value chain. The reporting of Scope 3 emissions is therefore being established step by step.

## **Carbon footprint: assessment results**

Within the Group, a total of 819,934 t CO2e were emitted directly by the company in the year under report (Scope 1), with an additional 143,010 t CO2e attributable to electricity and district heating use (Scope 2). The calculation was made using the market-based method. Scope 2 emissions using the location-based approach amount to 183,908 t CO2e.

Image /page/17/Figure/5 description: The image is a bar chart comparing Scope 1 and Scope 2 carbon emissions from 2019 to 2023. The y-axis is labeled '0 t CO₂e' to '1,500,000 t CO₂e'. The x-axis shows the years 2019, 2020, 2021, 2022, and 2023. For 2019, Scope 2 emissions are 177,387. For 2020, Scope 1 emissions are 742,063 and Scope 2 emissions are 151,185. For 2021, Scope 1 emissions are 771,799 and Scope 2 emissions are 125,723. For 2022, Scope 1 emissions are 813,242 and Scope 2 emissions are 148,454. For 2023, Scope 1 emissions are 819,934 and Scope 2 emissions are 143,010. A note at the bottom states that the figures for the 2019 reporting year only include CO₂ emissions, while since 2020, STRABAG's calculations include the greenhouse gases CO₂, CH₄, and N₂O.

### **Emissions of the STRABAG Group**

Slightly more than half of the CO2e emissions in the Group result from the use of fuels, mainly diesel. Around 18% is attributable to pulverised lignite and around 14% to electricity (marketbased). Germany, Poland, Austria and the Czech Republic together are responsible for the greatest share of these emissions (approximately 67%). With 74%, these countries also accounted for the greatest share of the Group's output volume in 2023.

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Image /page/18/Figure/3 description: The image is a pie chart showing the distribution of different energy sources. The chart includes the following categories and percentages: Fuels (54%), Pulverised lignite (18%), Electricity (14%), Gas (9%), Heating oil (4%), and District heating (1%).

#### **CO2e emissions by energy source in 2023**

## **CO2e emissions (market-based) by country in 2023**

Image /page/18/Figure/6 description: The image is a donut chart showing percentages for different countries. Germany is 34%, Poland is 17%, Austria is 9%, Czech Republic is 7%, and Other is 33%.

Asphalt mixing plants are another significant source of energy consumption at STRABAG. In 2023, the energy consumption and emissions at our asphalt mixing plants in Germany amounted to 93.6 kWh per tonne of asphalt mixture produced (2022: 92.6 kWh/t) and 29.6 kg CO2e per tonne of asphalt mixture produced (2022: 29.8 kg CO2e/t). The increase in specific energy consumption is due to comparatively low production volumes at a number of production sites.

Image /page/18/Figure/8 description: The image shows a diagram illustrating the different scopes of greenhouse gas emissions. The diagram is divided into three sections: Scope 1 (direct), Scope 2 (indirect), and Scope 3 (indirect). Scope 1 includes emissions from company facilities and company vehicles. Scope 2 includes emissions from purchased electricity, steam, heating, and cooling for own use. Scope 3 includes emissions from leased assets, employee commuting, business travel, waste generated in operations, transportation and distribution, fuel and energy related activities, capital goods, purchased goods and services, investments, franchises, leased assets, end-of-life treatment of sold products, use of sold products, processing of sold goods, and transportation and distribution. The diagram also shows the flow of activities from upstream to downstream, with STRABAG SE in the middle.

## **Three scopes**

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## **Projects and initiatives**

Reducing emissions is a key component of STRABAG's sustainability strategy, reflected in various projects and initiatives that extend across the entire life cycle of STRABAG's business activities. The expansion of our expertise and knowledge is another key factor in this context. A number of training courses were offered in the 2023 financial year, including courses on the energy-saving operation of construction machinery or the promotion of alternative energy systems at STRABAG's various divisions.

## **Roadmap to climate neutrality**

With our roadmap to becoming climate neutral by 2040, we are working together with STRABAG's operating units and central divisions to develop a concrete path to reducing our emissions, taking into account the development, evaluation and planning of emissionreducing measures.

The decarbonisation measures were developed in joint workshops for each division and included an extensive preparation and follow-up phase. The CO2e reduction potential of the planned measures is currently being assessed. These will then be consolidated and summarised in a Group-wide quantified roadmap to be adopted in the second quarter of 2024 and updated and expanded annually.

## **Energy transformation**

A special working group was set up under the leadership of Management Board member Siegfried Wanker to address the transformation of the energy sector. The aim is to pool all relevant expertise on the topic of energy, to present energy consumption in a transparent manner, to create and continuously update an energy target profile, and to initiate and manage projects on the topics of increasing efficiency, substituting fossil fuels and expanding and storing renewable energies.

## **Photovoltaic initiative**

The aim of our photovoltaic initiative is to assess the photovoltaic potential of all buildings and land owned by the company from an economic, environmental and regulatory perspective. The results of this assessment will be used to derive a strategic framework for the Group-wide expansion of low-emission photovoltaic power generation. All properties owned by the Group in four countries have now been analysed for the feasibility of installing rooftop or groundmounted systems. Around 50 installations with a total photovoltaic surface of approximately 28,000 m² and a nominal output of nearly 5,100 kWp have already been realised to date. Over 100 further systems are in planning or under construction.

## **Pilot projects**

Fossil fuels, especially fuels such as diesel and petrol for our construction machinery, currently make up the largest part of our energy mix. To help us achieve our goal of becoming climate neutral by 2040, we are working to reduce our use of fossil fuels and are testing low-emission alternatives in various settings:

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#### **Substitution with HVO**

Hydrotreated vegetable oil (HVO) is a sustainable biofuel alternative made from waste oils or residual products such as tall oil. We see HVO as an important component of our Group's future diverse energy mix. In our German entities, suitable road construction machinery is currently being converted for HVO use for initial test purposes. The aim of the pilot project is to investigate the suitability and behaviour of HVO as a fuel, including its long-term availability.

#### **Feasibility studies on green hydrogen**

Several feasibility studies are being carried out to analyse the use of green hydrogen at our asphalt mixing plants and quarries. The studies are also looking into the possibility of fuelling commercial vehicles with green hydrogen and of producing green hydrogen in-house at our production sites.

#### **Hydrogen-powered wheel loaders**

The search for alternatives to diesel is a major challenge, especially where heavy construction machinery is concerned. Several pilot projects are testing the operation of wheel loaders using green hydrogen to assess their handling, usability and reliability under various operating parameters.

## **Climate-neutral site container**

The Container of the Future project, which involves analysing the energy consumption of mobile site containers, has a potential impact on the Climate-Neutral Construction Project subgoal. The results of the project will serve as a basis to define minimum standards for the energy-efficient design and operation of site containers.

## **Sustainable business travel**

The central division STRABAG Innovation & Digitalisation (SID) in 2023 started a sustainable business travel project. Over a period of 18 months, the project team, with the continuous involvement of the division's employees, is investigating which incentive systems and framework conditions are required to gradually make business travel more sustainable and convenient.

## **Outlook**

In the coming year, we aim to implement measurement methods and analysis tools to more precisely quantify the energy and emissions reduction potential for our projects. At the same time, we are focusing on improving data quality to allow us to set well-grounded targets and make decisions in the area of sustainable business practice.

#### **Sources – Chapter: Energy and Emissions**

Global Alliance for Building and Construction, 2023: 2022 Global Status Report for Buildings and Construction, accessed on 1 February 2024

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## **Circularity**

<span id="page-21-0"></span>Image /page/21/Picture/4 description: The image shows the Sustainable Development Goal 12 logo, which represents "Responsible Consumption and Production." The logo features the number 12 in white at the top left, followed by the words "RESPONSIBLE CONSUMPTION AND PRODUCTION" in smaller white text. Below the text is an infinity symbol made of a white arrow, all set against a tan background.

The construction industry is one of the most resource-intensive sectors in the world. The most important raw materials in construction, non-metallic mineral resources, account for nearly half of the global raw material demand ( ). At the same time, the construction industry generates more than one third of all waste in the EU. The current system of material extraction, use and subsequent disposal is known as the linear economy. [Circle Economy, 2023](https://www.circularity-gap.world/2023)

The raw materials we use are limited, however. And renewables can only cover part of the demand, as more resources are consumed than can be sustainably produced ([Circle Economy, 2023](https://www.circularity-gap.world/2024)). At the same time, the world's natural deposits of non-renewable raw materials are being continuously depleted. Sand, one of the most important materials in the construction industry, is the second most consumed raw material globally after water ([bvse, 2020](https://www.bvse.de/dateien2020/2-PDF/01-Nachrichten/01-bvse/2020/November/Statusbericht_der_deutschen_Kreislaufwirtschaft_2020.pdf)). And as more and more raw materials reach the end of their useful life, Europe's dwindling landfill capacities are increasingly becoming a problem. The result: higher costs for both the purchase of materials and for disposal services.

Solving the challenges of the linear economy and ensuring the availability of sufficient raw materials in the future requires a successful transition to a circular economy. In a circular economy, the life cycle of materials and products is extended by keeping them in the economic cycle and at the highest possible quality for as long as possible, even after the end of their regular service life. This also avoids the generation of waste.

## **Circularity in the construction industry**

Image /page/21/Figure/9 description: The image shows a circular diagram of a circular economy for building materials. The diagram starts with "Primary raw materials" and "Waste-to-energy, landfill disposal" at the top. The cycle then proceeds clockwise through the following stages: "Design Rethink, Reduce", "Production of building materials and components", "Construction", "Operation", "Demolition/Dismantling", and "Recycling Recycle, Recover". There are also smaller loops within the cycle, such as "Reuse, Repair" and "Remanufacture, Refurbish, Repurpose", which are located between "Operation" and "Construction".

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STRABAG, having recognised the potential of the circular economy, has responded by setting goals and developing business models that cover the entire value chain. This includes aligning ourselves with the 9R framework of circularity: Rethink, Reduce, Reuse, Repair, Refurbish, Remanufacture, Repurpose, Recycle and Recover.

This broad spectrum is also an advantage for our clients, as the high level of vertical integration within our Group helps to counter the risks of raw material shortages, price peaks for building materials and bottlenecks in waste disposal services.

## **Increasing product and material efficiency**

**Rethink and Reduce** Improved design and alternative construction methods can significantly optimise a building's material efficiency and environmental footprint. Modular construction, using the highest possible degree of prefabrication, also ensures that less waste is generated during production while also reducing construction times and simplifying the deconstruction process. Optimised construction planning using LEAN methods and specific analysis tools allows us to continuously examine how construction sites can be designed more efficiently and how materials can be used as economically and as intelligently as possible.

> We are also conducting research into alternative building materials with increased resource efficiency and a more favourable environmental impact (see ). STRABAG also produces its own building materials and operates quarries as well as asphalt and concrete mixing plants where new building materials can be tested under normal production conditions.. Projects and initiatives

## **Extending the useful life of our products**

## **Reuse, Repair, Refurbish, Remanufacture and Repurpose**

Using buildings for as long as possible, refurbishing or modernising them instead of tearing them down, is the resource-saving alternative to the construction of entirely new buildings. To support our clients in this endeavour, we are continuing to expand our expertise in the field of reconstruction, conversion and refurbishment. The increased refurbishment of existing buildings and infrastructure also helps to ensure that less land is sealed through paving and the construction of new buildings. This keeps existing ecosystems intact.

In cases where deconstruction may be required, it is best if these works are already taken into consideration during the design and planning phase. This makes it easier to reuse parts of buildings following the end of their useful life. Prefabricated concrete elements are particularly suitable for this purpose. Staircases and elevator shafts are produced in one piece, are very durable and have standardised dimensions, so they can usually be removed and reused with little effort.

## **Building with recycling in mind and closing material cycles**

**Recycle and Recover** True recycling means keeping materials in the cycle in as consistent a quality as possible instead of disposing of them. This systematically reduces the consumption of primary raw materials and lowers energy costs. When realising new construction projects, the aim must therefore be to use secondary raw materials as much as possible. One of the ways in which we are optimising our material flows is to connect our construction sites and improve the data basis for material use and waste generation.

> An important key to the successful use of secondary raw materials is urban mining. This means viewing densely populated areas – especially large cities – as enormous raw material repositories. Long-lived goods in particular, such as concrete or asphalt, aren't demolished and hauled off for disposal, but recycled on site and reused as new secondary material. Information on some of the strategic partnerships between STRABAG and start-ups in the field of urban mining can be found in the Projects and Initiatives section.

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Wherever waste is generated, it should be reused in the highest quality possible. For this reason, STRABAG has its own entities that specialise in the recycling and disposal of waste. One of these is the for mineral construction waste currently being established in the German city of Bremen. Plans for these so-called C3 centres at other locations are already underway. We also remediate and operate landfill sites specifically for our customers. Our range of services further includes the reutilisation of waste from waste treatment, the remediation of contaminated soils and the treatment of groundwater and construction site water. In this way, we contribute to the downstream utilisation of waste and the conservation of natural water resources. recycling and processing centre

## **Rules, responsibilities and due diligence**

The central staff division Business Compliance & Management Systems is in charge of the Group's environmental management system, which is regularly audited both internally and externally. Around 93% of STRABAG's entities are certified to ISO 14001 or EMAS. Compliance with environmental protection is assessed during audits at our various facilities and construction sites.

In accordance with the respective regulatory requirements, waste management officers and waste disposal officers have been appointed at our facilities and specialised waste management operations. They are responsible for the implementation of the national laws and regulations regarding the handling of waste and hazardous substances and the use of secondary raw materials. Here, too, legal conformity is regularly reviewed both internally and externally through audits in accordance with the applicable management systems.

Opportunities and risks with regard to circularity are also reviewed and assessed as part of the reporting process. The aim is to monitor challenges and seize opportunities at an early stage. In the 2023 financial year, we began to focus more on circularity and on reconstruction, conversion and refurbishment with the establishment of specialised entities as a way to further expand circular construction methods and business models within the Group.

## **Objectives**

Circularity is one of six key strategic topics that has been firmly anchored in our Strategy 2030. We want to expand our expertise in the procurement and handling of building materials, as well as in dismantling and recycling, in order to continuously increase our resource efficiency.

## **Group-wide environmental and energy policy**

The Group-wide environmental and energy policy was also revised during the 2023 financial year. Our environmental and energy policy forms the foundation for environmental management at STRABAG and specifies the overarching goal of circularity: to promote and advance the transition to a circular economy, in particular through methods of circular construction. To do so, we must minimise the consumption of energy and of primary raw materials and avoid waste. The following measures should help us realise these goals:

- We consider buildings over their entire life cycle. Using building-specific life cycle assessments and the evaluation of circularity, we identify potential for improvement and demonstrate the ecological added value of building variants to our clients.
- We develop end-to-end material and waste concepts and are introducing a Group-wide waste management system that also includes the handling of hazardous waste.
- We are continuously increasing the percentage of recycled materials in our products and are investigating the use of alternative, renewable building materials. We also strive to continuously reduce water consumption in our company processes.
- During the design and build phases of our projects, we consider not only the origin of the materials used, but also their possible uses at the end of their service life. The materials and components used should be removable, separable and reusable or recyclable.

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## **Indicators**

<span id="page-24-0"></span>We report the six largest material flows by volume, showing materials that are used to manufacture our products and provide our services.

#### **Materials used<sup>1</sup>**

| Material         | Unit                   | 2019   | 2020   | 2021   | 2022   | 2023   |
|------------------|------------------------|--------|--------|--------|--------|--------|
| Stone/gravel     | thousands<br>of tonnes | 70,410 | 69,960 | 64,790 | 59,991 | 56,626 |
| Asphalt          | thousands<br>of tonnes | 13,270 | 12,745 | 12,715 | 12,056 | 11,850 |
| Concrete         | thousands<br>of m³     | 5,519  | 5,089  | 4,775  | 5,154  | 4,576  |
| Cement           | thousands<br>of tonnes | 1,642  | 1,739  | 1,555  | 1,239  | 1,200  |
| Structural steel | thousands<br>of tonnes | 477    | 447    | 445    | 464    | 455    |

<sup>1</sup> The volumes were calculated from the average prices.

Shown below is the percentage of recycled asphalt added during production of asphalt mixtures in Germany, Austria and Poland (share of Group output approx. 69%). The previous year's figures (2022) for Poland and Austria were adjusted retrospectively due to a change in the calculation method.

- Germany: 34% out of a total asphalt mixture production of 3,306 thousand tonnes (2022: 35% out of 3,036 thousand tonnes)
- Poland: 7% out of a total asphalt mixture production of 2,525 thousand tonnes (2022: 6% out of 2,268 thousand tonnes)
- Austria: 16% out of a total asphalt mixture production of 954 thousand tonnes (2022: 15% out of 1.077 thousand tonnes)

## <span id="page-24-1"></span>**Mineral construction waste as largest waste stream**

The largest waste streams in the Group result from mineral construction waste. Waste from production and administrative sites as well as non-mineral construction waste passed on to certified specialist waste management companies play a subordinate role. This is typical for the construction sector and distinguishes it from other branches of industry. The total amount of waste depends on the size and type of the construction project (e.g. buildings, transportation infrastructure, dismantling work, excavations, recycling activities) and on quality specifications. Since these specifications are determined by third parties, STRABAG has only limited influence on them. In this management approach, the total quantity is therefore not defined as a controllable variable. In the future, we will measure the waste targets stated above using the indicators listed in the following tables.

Handled waste includes mineral waste that STRABAG accepts/processes in the course of its project business and in its own waste and recycling management centres and processing sites and feeds into the various streams of preparation for reuse, recycling or other processes for recovery and disposal.

Disposal refers to all processes that do not involve recovery.

Mineral waste that is diverted from disposal includes waste that is prepared for reuse, recycled and entered into other recovery processes.

Preparation for reuse includes mineral waste that is prepared for reuse with the same purpose as originally intended – e.g. through washing, screening or sorting.

Recycling refers to the reprocessing of mineral waste in order to obtain new materials and return them to the production cycle.

Other recovery processes comprise all other recycling methods.

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On site describes waste that is recycled or disposed of by waste management companies belonging to the Group.

Off site describes waste that is recycled or disposed of by external waste management companies.

#### **Total handled waste by composition (t)**

|                     | Total handled<br>waste (input) | Waste diverted<br>from disposal | Waste directed to<br>disposal |
|---------------------|--------------------------------|---------------------------------|-------------------------------|
| Total waste         | 9,279,999                      | 3,989,724                       | 4,344,627                     |
| Non-hazardous waste | 8,840,369                      | 3,801,681                       | 4,060,780                     |
| Hazardous waste     | 439,630                        | 188,043                         | 283,847                       |

#### **Waste diverted from disposal (t)**

|                           | Total     | Onsite    | Offsite   |
|---------------------------|-----------|-----------|-----------|
| Total waste               | 3,989,724 | 1,761,562 | 2,228,163 |
| Non-hazardous waste       | 3,801,681 | 1,576,373 | 2,225,308 |
| Preparation for reuse     | 232,208   | 8,550     | 223,658   |
| Recycling                 | 238,174   | 238,174   | 0         |
| Other recovery operations | 3,331,299 | 1,329,649 | 2,001,650 |
| Hazardous waste           | 188,043   | 185,189   | 2,855     |
| Preparation for reuse     | 2,855     | 0         | 2,855     |
| Recycling                 | 0         | 0         | 0         |
| Other recovery operations | 185,189   | 185,189   | 0         |

#### **Waste forwarded for disposal (t)**

|                     | Total     | Onsite  | Offsite   |
|---------------------|-----------|---------|-----------|
| Total waste         | 4,344,627 | 338,224 | 4,006,402 |
| Non-hazardous waste | 4,060,780 | 329,071 | 3,731,709 |
| Hazardous waste     | 283,847   | 9,154   | 274,693   |

The data in the tables comprise the values from the corporate entities in Austria and from projects and orders in Germany which the Environmental Technology and Building Materials/ Recycling subdivisions were responsible for in the reporting year. Local legislation requires these entities to report their waste streams. Data collection was extended to other companies at the beginning of 2024. A new structure for waste and recycling management postings was created within STRABAG's ERP system for this purpose. Mandatory quantity reporting also applies to postings in the relevant categories.

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## <span id="page-26-0"></span>**Projects and initiatives**

As part of our commitment to circularity, STRABAG focuses not only on its in-house implementation concepts for recycling, but also on strategic partnerships.

## **Building resource passport**

One of these partners is Concular. STRABAG has been working with the Berlin start-up since 2022 to develop a circular building resource passport. Enabling circular construction and keeping the raw materials used in the cycle at a high level of quality and for as long as possible requires information: Which resources and materials are used, in what quantity and quality, at what point in the building process, and in what way? The aim of the digital resource passport for buildings is to fulfil this information-gathering function. That makes it a central building block for a functioning circular economy. Concular is a market leader for material passports and the reintroduction of materials. STRABAG contributes the necessary construction industry expertise.

## **Circular deconstruction**

In addition to the building resource passport, STRABAG is also making use of Concular's solutions for the circular deconstruction of buildings. At the ZÜBLIN campus in Stuttgart, for example, the refurbishment of the Group's Z2 building – represented by the technology experts from STRABAG BRVZ – offers a wide range of potential for collaboration. Following an assessment, evaluation and digital documentation of the existing material, a total of over 350 materials from Z2 were expertly removed, made available for further use by Concular and reintroduced into the cycle. Modular partition walls and fire doors, for example, have already found new uses in Europe's largest makerspace and in the Kulturhaus Chemnitz cultural centre.

## **Esslingen district government office**

The newshows how circular planning and design can be applied to all phases of a building's life cycle. Before the project got started, a so-called material flow balance sheet was drawn up as the basis for a waste concept prioritising highquality recycling and short transport paths. Through selective deconstruction and waste sorting, more than 90% of the materials recovered from the old building can be kept in the cycle and reused. The approximately 31,500 tonnes of concrete waste are crushed and screened directly on site for reuse as aggregate in resource-saving concrete (R concrete). These building materials containing a high percentage of secondary raw materials are later used in the construction of the new building, while cradle-to-cradle certified products are used in the fit-out. During operation, the building adapts to different requirements thanks to a flexible, modular space concept. Even the end of the building's service life was taken into account during planning: A catalogue of ecologically sound building components and a special demolition concept are being drawn up for the new administration building. In the event of the building's future deconstruction, the materials that were used can be easily located, separated and sorted. Esslingen District Government Office

## **Outlook**

Strategy 2030 aims to minimise the wastage of raw materials and to reduce negative environmental impacts. Several working groups have been established for the strategic action areas of reconstruction, conversion and refurbishment, sustainable building materials and value stream management. The flow of information between the various initiatives is ensured by the corporate sustainability network and Group-wide project teams.

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The working group on value stream management has been tasked with the collection of material and waste data, among other things. A standardised system for recording waste data developed during the 2023 financial year will be applied across the Group starting in 2024. The first step is to improve the data basis. In a next step, this data should help us to better manage our recyclable materials and anchor the principle of circularity even more firmly at STRABAG.

#### **Sources – Chapter: Circularity**

Circle Economy, 2023: The Circularity Gap Report 2023, accessed on 25 January 2024

bsve (Bundesverband Sekundärrohstoffe und Entsorgung e. V.), 2020: Statusbericht der deutschen Kreislaufwirtschaft [Status Report on the German Circular Economy], accessed on 25 January 2024

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## **Digitalisation and innovation**

<span id="page-28-0"></span>Image /page/28/Picture/4 description: The image shows the Sustainable Development Goal 9 icon, which represents Industry, Innovation, and Infrastructure. The icon is set against an orange background. The number '9' is prominently displayed in the upper left corner, followed by the words 'INDUSTRY, INNOVATION AND INFRASTRUCTURE' in smaller, all-caps text. Below the text, there is a white graphic of three stacked cubes, suggesting building blocks or infrastructure.

STRABAG aspires to be the leading technology partner for the construction of tomorrow. To achieve this goal, we are pursuing specific digitalisation targets. At the same time, the sorts of social and environmental challenges that the European Union is addressing with the Green Deal require innovative responses from business and industry. The digital transformation enables us to create comfortable living space at low cost, manage infrastructure intelligently, use resources effectively and reduce emissions.

The expansion of the digital infrastructure within the Group does increase the risk of cyberattacks and unauthorised data access. To counter this risk, STRABAG is continuing to expand its existing IT security infrastructure and carries out regular awareness campaigns throughout the Group to improve our digital capabilities and establish a security-focused data culture.

## **Rules, responsibilities and due diligence**

## **Separate entity for innovation and digitalisation**

Since the establishment of the central division STRABAG Innovation & Digitalisation, the Group has had its own organisational entity dedicated exclusively to innovation and digitalisation topics. SID leads the way in initiating developments, providing expert support while establishing a comprehensive overview of the corporate-wide innovation activities. We are also working on robotics and automated applications to increase our productivity.

A key account management system has been set up to align SID's activities with the strategic needs of the divisions and central divisions. Digital tools and technologies are to be provided quickly so they can fulfil their role as enablers of sustainable construction activities. An internal key account network meeting was held in the 2023 reporting year to strengthen the ties between the digitalisation officers from the divisions and central divisions and to promote the exchange of expertise. With the establishment of the SID2Site function, the aim is to bring digital developments and innovations from SID to the construction sites and so create greater acceptance for innovations within the construction site teams.

Reporting directly to the CEO, the SID management team aims to ensure intense internal communication within the Group, with strategically important topics brought directly to the Management Board. Fundamental strategies, processes and objectives are jointly defined and continuously developed. These include the overarching strategies on digitalisation and sustainability, as well as topics such as data, robotics, BIM and geographic information systems (GIS). The rules and responsibilities as well as the organisational structure and workflow management were further strengthened and consolidated to promote the necessary STRABAG innovation and digitalisation initiatives in the long term. At the same time, the specifications that were defined for the systematic evaluation, prioritisation, coordination and processing of ideas and projects were refined and enhanced.

## **Strategy 2030**

The strategies for sustainability and digitalisation are also anchored in our Strategy 2030 adopted in 2023 under the heading of "People. Planet. Progress." The Group's strengths in digitalisation and innovation make a particular contribution to all three cornerstones of the strategy.

## **Objectives and indicators**

<span id="page-28-1"></span>**Promoting the digital transformation in construction**

STRABAG is actively driving forward the digital transformation of the construction industry. The aim is to increasingly support our processes and our workflows with digital methods. Another focus is on the further development of efficient and collaborative, digitally supported working methods with customers and partner companies. At the same time, we are investing in the continuous qualification of our employees and are strengthening our teams with the right specialists.

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Further objectives include:

- BIM 5D® workstations: STRABAG is gradually upgrading its CAD workstations for use with BIM 5D® technology in building construction and civil engineering as well as in transportation and infrastructure projects. The number of BIM-capable workstations has been growing continually and in 2023 reached 2,643 (2022: 2,435). That corresponds to a year-on-year increase of 9%. Objective: double-digit growth
- Expenditure on research, development and innovation activities: approx. € 17 million (2022: approx. € 16 million)
	- Objective: maintain at least the previous year's level
- Number of development projects with funding: 32 Objective: maintain the funding rate at the previous year's level

## **Projects and initiatives**

Work On Progress website

[Find out more](https://work-on-progress.strabag.com/en)

Work On Progress website The SID central division helped realise over 200 development projects covering the entire value chain throughout the STRABAG Group in 2023. The following sections present an excerpt of individual innovative projects. Further projects can be viewed at any time on STRABAG's [Work On Progress website](https://work-on-progress.strabag.com/en).

## **Climate-neutral quarry in Eigenrieden**

Thein Thuringia has been part of the STRABAG Group since 2009. The limestone quarry has served as the setting for various pilot projects and trials to gather experience and insights into the climate-neutral operation of our extraction operations. Eigenrieden Quarry

Applying an end-to-end view of the quarry and using innovative technologies, the aim is to create a forward-looking, climate-neutral opencast mine. This is also the main goal of the ELMAR research project, of which STRABAG Mineral Baustoffe GmbH is involved as part of a consortium. Alongside measures aimed at restructuring the internal transport, the project also aims to set up a fully electric processing plant. The new facility was successfully put into (trial) operation in 2023 following a total construction period of just 13 months. A large-scale photovoltaic installation with energy storage to ensure the quarry's power supply is scheduled to go into operation in 2024.

## **Decarbonisation of buildings using generative design**

The potential for reducing carbon emissions and costs is greatest in the design and planning phase. Using an interactive design tool, the CO<sup>2</sup> emissions and costs of building construction projects along the entire life cycle are examined and evaluated already during the early concept phase in order to present the clients with a number of different building variants. The analysis compares different building systems, such as timber versus reinforced concrete, as well as corresponding carbon emission and cost values. The consultants can either configure the building manually or display optimised variants using evolutionary algorithms.

In order to utilise the high potential of generative design (GD) to transform the construction industry, it is also important to use interfaces and synergies with other design methods such as BIM. Experts from the two central divisions SID and Zentrale Technik in November received the BIM Award from the BIM Cluster Baden-Württemberg for their article "BIM Meets GD. Making BIM smarter with Generative Design".

Generative design is currently being used in the Z2 construction project at the ZÜBLIN campus in Stuttgart, among other places. The refurbishment of the existing building offers numerous opportunities for using digital tools. The building was parametrically modelled and its energy efficiency assessed even before construction work began. The building's potential PV yield was also generated using the stored geographical data (GIS) and compared with the primary energy specifications in accordance with the Buildings Energy Act.

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## **BIM2be**

BIM has emerged as a key method in the construction industry for exploiting the potential of circularity in general and the principle of resource efficiency in particular. BIM2be was launched as an extension of this method. The project follows STRABAG's BIM strategy and forms the foundation for future BIM developments with the aim of improving data integration in BIM projects. The tools and products developed during the BIM2be subprojects are to be integrated into existing processes to support BIM managers. In 2023, the existing technology was further developed using various third-party models and piloted at several of our organisational entities. The aim in 2024 is to increase the maturity of BIM2be products, expand their use and increase their acceptance within the Group.

## **Idea management – ideas@strabag**

The gradual roll-out of ideas@strabag enables new ideas, improvements and innovative solutions to be centrally and transparently bundled, evaluated, refined and ultimately implemented. On the one hand, the degree of problem solving is used as an evaluation criterion, and on the other hand, the ideas are checked for economic viability. The further establishment of the ideas management platform will enable the corporate-wide exchange of ideas. The aim is to facilitate an increased exchange between the corporate entities, to avoid redundancies and to give employees the opportunity to contribute their ideas and solutions to the Group as a way of promoting promotes innovation and increasing our future viability.

The Strategic Innovation Management project was initiated on the basis of ideas@strabag in 2023. The focus of the project is on the improved allocation of resources for innovation projects and an optimised innovation process that takes into account the phases from idea generation to market launch. Another goal is to clearly define the roles and responsibilities involved in the process.

The first step in 2023 was to define the innovation process along with the roles and responsibilities. At the same time, the right software was chosen to carry out the process.

## **adASTRA – intrapreneurship programme**

The aim of the adASTRA intrapreneurship programme is to promote entrepreneurial thinking and action among our employees, to meet future challenges with new business models and to support start-ups from within the company. A special focus is placed on sustainable business models. For this reason, the Carbon Free OSB and Ennagy business ideas were taken to the next level in 2023 in order to reach market maturity. Carbon Free OSB uses hemp as a renewable, environmentally friendly alternative to wood in the production of oriented strand boards (OSB). Ennagy aims to develop a multi-sided trading platform for green energy offering decentralised renewable energy production as a peer-to-peer model without any major cost risks.

## **Outlook**

The innovation process defined in the Strategic Innovation Management project is to be launched in the coming year to further strengthen STRABAG's capacity for innovation. This will restructure the innovation process. The project also comprises the development of new KPIs to better manage our innovation, sustainability and digitalisation activities.

Strategy 2030 places an even stronger focus on innovation and sustainability. The path to achieving the strategy's goals involves making investments, and an internal Group funding model was developed for this purpose in 2023. By combining internally provided funds with external funding, the aim is to realise as many projects as possible, including development projects, pilot projects and investments. To assess a project's eligibility for funding, our Group experts examine the degree of innovation, external eligibility for funding and eligibility for industrial property rights as well as the fulfilment of the ESG criteria of the respective project.

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The establishment of external networks and partnerships with universities, think tanks and research institutes as well as the successful continuation of research and development projects such as BIM2be remain important milestones on our way to becoming a technology leader in the construction industry.

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INTRO CORPORATE GOVERNANCE **SUSTAINABILITY REPORT** GROUP MANAGEMENT REPORT, CONSOLIDATED FINANCIAL STATEMENTS & NOTES

# **Social**

Image /page/32/Picture/4 description: The image shows the year 2023 outlined in red.

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## **General employment figures**

## <span id="page-33-0"></span>**STRABAG employs 86,000 people worldwide**

STRABAG's approximately 86,000 employees (roughly 77,000 FTE) put their expertise and skill into practice at over 2,400 locations worldwide. Their combined effort and commitment help us to complete our projects on time and in the desired quality. For this task to succeed day after day, STRABAG, in its function as employer, must ensure fair and equitable employment conditions by guaranteeing occupational safety and health, promoting the equal treatment of women and men, and observing human rights at all locations.

In 2023, the total number of employees increased by 4.6% from 73,740 to 77,136 FTE. The employee numbers shown in this chapter were determined by including all associated Group companies and represent annual average values.

Image /page/33/Figure/7 description: This bar chart compares the number of blue-collar and white-collar workers from 2019 to 2023. In 2019, there were 44,439 blue-collar workers and 32,480 white-collar workers. In 2020, there were 42,451 blue-collar workers and 31,889 white-collar workers. In 2021, there were 41,672 blue-collar workers and 31,934 white-collar workers. In 2022, there were 41,404 blue-collar workers and 32,336 white-collar workers. In 2023, there were 43,479 blue-collar workers and 33,657 white-collar workers.

## **Development of employment numbers (FTE)**

In line with the higher output, increases were recorded above all in Germany, the Americas and the United Kingdom, which more than offset the slight declines in Croatia. The distribution of the total employment figures by segment, country and age can be seen in the following table and charts.

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## **Number of employees (FTE) in 2023 by segment and country**

|                | North +<br>West | South +<br>East | International +<br>Special<br>Divisions | Other | Group  |
|----------------|-----------------|-----------------|-----------------------------------------|-------|--------|
| Germany        | 20,597          | 1,044           | 6,894                                   | 3,113 | 31,648 |
| Austria        | 130             | 8,605           | 1,612                                   | 1,443 | 11,790 |
| Poland         | 12              | 4,906           | 549                                     | 680   | 6,147  |
| Americas       | 0               | 1               | 6,042                                   | 9     | 6,052  |
| Czech Republic | 1               | 3,647           | 40                                      | 434   | 4,122  |
| Hungary        | 1               | 2,471           | 2                                       | 374   | 2,848  |
| Romania        | 163             | 1,546           | 9                                       | 224   | 1,942  |
| Middle East    | 7               | 13              | 1,762                                   | 7     | 1,789  |
| Slovakia       | 0               | 1,237           | 116                                     | 207   | 1,560  |
| United Kingdom | 61              | 10              | 1,291                                   | 47    | 1,409  |
| Croatia        | 0               | 1,181           | 0                                       | 194   | 1,375  |
| Serbia         | 0               | 1,120           | 0                                       | 210   | 1,330  |
| Asia           | 0               | 1               | 1,250                                   | 6     | 1,257  |
| Rest of Europe | 44              | 729             | 92                                      | 369   | 1,234  |
| Switzerland    | 616             | 6               | 5                                       | 82    | 709    |
| Africa         | 1               | 31              | 555                                     | 0     | 587    |
| Bulgaria       | 0               | 327             | 4                                       | 79    | 410    |
| Benelux        | 232             | 1               | 27                                      | 44    | 304    |
| Sweden         | 229             | 0               | 12                                      | 7     | 248    |
| Slovenia       | 0               | 157             | 2                                       | 21    | 180    |
| Italy          | 1               | 24              | 92                                      | 24    | 141    |
| Denmark        | 41              | 0               | 4                                       | 9     | 54     |
| Total          | 22,136          | 27,057          | 20,360                                  | 7,583 | 77,136 |

#### Data Appendix Detailed employment figures can be found in the Data Appendix (Social Indicators).

[Find out more](#page-79-0)

Corporate Governance Report > Diversity, Equality, Inclusion

Further information on the topic of diversity can be found in the Corporate Governance Report in the section on diversity, equality and inclusion.

[Find out more](#page--1-0)

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SUSTAINABILITY REP

#### **Employees (head count) in 2023 by age Employees (FTE) in 2023 by segment**

Image /page/35/Figure/5 description: The image is a donut chart showing the distribution of age groups. 30% are > 50 years old, 18% are < 30 years old, and 52% are 30-50 years old.

Image /page/35/Figure/6 description: The image is a donut chart with four categories. The categories are "North + West" with 29%, "South + East" with 35%, "International + Special Divisions" with 26%, and "Other" with 10%.

## **STRABAG Employment and Social Fund Private Foundation**

In 2001, the STRABAG Group set up the Employment and Social Fund Private Foundation to support employees experiencing great financial hardship through no fault of their own, e.g. as a result of accident, illness, severe weather events or flooding. As at 31 December 2023, the foundation's equity capital amounted to € 11.5 million (31 December 2022: € 11.4 million). The foundation's board is composed of four employer and four employee representatives and is chaired by an employee representative.

An application for financial assistance from the foundation can be submitted by the affected employees themselves, by their supervisors or by an employee representative.

These applications are reviewed by the foundation's board on the basis of the facts presented, including a statement of current income and expenses for the employee or their family, whereby the board is guided in its decision-making by the respective social context. Financial assistance is primarily provided in the form of monthly payments to employees or their dependants, but it may also take the form of one-off payments earmarked for a specific purpose.

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## **Human rights**

<span id="page-36-0"></span>Image /page/36/Picture/4 description: The image is a square icon with a pink background. The number "10" is in the upper left corner, and the words "REDUCED INEQUALITIES" are in the upper right corner. In the center of the icon is a white graphic of four horizontal lines, with arrows pointing in all four directions.

As an international technology group for construction services, we respect and support the protection of human rights within our sphere of influence. STRABAG is especially committed to the International Labour Organization's Declaration on Fundamental Principles and Rights at Work and the United Nations Universal Declaration of Human Rights. STRABAG also is a signatory to the UN Women's Empowerment Principles. As a member of the United Nations Global Compact, STRABAG submits an annual progress report on its activities to comply with the ten global principles in the areas of human rights, labour, environment and anti-corruption. These internationally applicable standards are included as key principles in our Code of Conduct and other Group guidelines.

By providing construction services in structurally weak regions, we are making an important contribution to infrastructure expansion and job creation in those places. Inclusive and sustainable construction methods contribute to the increased well-being of building users, thereby creating added value for society. Our Strategy 2030 reflects this with its focus on people as one of three core areas.

At the same time, the small scale and complex nature of supply and value chains in our field of activity gives rise to risks that must be dealt with proactively. For this reason, we focus especially on creating transparency and on raising awareness among our suppliers with regard to the protection of human rights.

## **Rules, responsibilities and due diligence**

Additional human resources were established within our Sustainability Management team during the 2023 reporting year to reinforce the topic of human rights across the Group and avoid human rights risks. The new team, headed by the corporate Human Rights Officer, deals specifically with the topics of human rights, labour standards and social responsibility, taking into consideration the needs of our own employees, of workers in the supply chain and the impact that our value chain and business activities have on society.

In the 2023 reporting year, the role of the Human Rights Officer was refilled with a modified and expanded set of duties and responsibilities. The Human Rights Officer is responsible for monitoring the Social Compliance Management System for its effectiveness and consults with the Management Board, which is responsible for the fulfilment of human rights due diligence obligations. Sustainability Management works closely with the various central and corporate divisions of STRABAG to implement the Social Compliance Management System.

STRABAG's commitment to the prohibition of slavery, human trafficking and child labour is anchored in our sustainability policy. Our corporate-wide Policy on Employment Conditions and Human Rights was published as an annex to the STRABAG SE Management Manual in 2023 as a way of highlighting our commitment to the respect of human rights and fundamental labour principles.

#### Specifically, we are committed to the prohibition of:

- discrimination and harassment in the workplace
- modern slavery and forced labour, human trafficking and torture
- child labour
- unlawful evictions and property seizure

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#### We also respect and support:

- the rights of minorities and of indigenous peoples
- the maintenance and continuous improvement of our occupational safety and health standards
- fair and transparent recruitment and hiring practices
- fair working conditions (including fair pay and working hours)
- freedom of assembly and union affiliation
- privacy and personality rights
- the development of society through our contribution to the local economy
- the communication of our values in the value chain

The STRABAG SE precisely defines the system of values to which the company and all its employees are committed. We expect our suppliers, subcontractors and business partners to show the same commitment to human rights and the fundamental labour principles. For this reason, these fundamental values form an integral part of our . [Code of Conduct](https://www.strabag.com/databases/internet/_public/files30.nsf/SearchView/0B3092491AC57C17C12585E30037A164/$File/KRL%20003-03_09-12-2019_INT_en_BCMS%20Code%20of%20Conduct.pdf) [STRABAG Supplier Code of Conduct](https://www.strabag.com/databases/internet/_public/files30.nsf/SearchView/DDCBD7451A5AC054C12585E30037CA25/$File/KRL%20003-03_09-12-2019_INT_en__BCMS_Anhang%2005%20-%20Lieferantenkodex.pdf)

In accordance with the UK and Australian Modern Slavery Act, we publish an annual statement underlining the relevance of human rights risks in our business activities and supply chain. In line with the German Supply Chain Duty of Care Act, we also publish a policy statement and an annual report for our Group companies affected by this law in Germany.

STRABAG online whistleblower platform

[Find out more](https://strabag.integrityplatform.org/)

Potential human rights violations, such as discrimination at the workplace, can be reported by employees and external persons via an online whistleblower platform or directly to the stated contact person (ombudsperson). A detailed explanation of how whistleblower reports are handled and how we guarantee the privacy and anonymity of whistleblowers or other persons involved is ensured can be found in the internally and externally accessible functional description and in an FAQ. Corrective action and disciplinary measures – from warnings to dismissals – are taken by the management representative in charge in order to respond appropriately to the identified offences and to counteract any future violations.

## **Implementation of the STRABAG Social Compliance Management System**

The concept for a management system that emerged from the completed Group project sustainability in the supply chain was further developed into a Social Compliance Management System in the 2023 reporting year. The Social Compliance Management System maps our due diligence processes for human rights and environmental risks. It aims to identify, prevent and minimise human rights and environmental risks in our own business activities and in the supply chain and to put an end to violations. Implementation in the divisions began in 2023.

Work is underway to implement and continuously improve our Social Compliance Management System throughout the Group. In the year under report, the effectiveness of the implementation steps that have already been completed was scrutinised and the findings taken into account in the further development of the system. The central due diligence processes of the Social Compliance Management System are regular risk analyses, the derivation of suitable preventive and remedial measures, our complaints procedure, as well as documentation and reporting.

A methodology was developed to analyse human rights and environmental risks in the company's own business activities and in the supply chain in order to identify potential negative impacts on people and their natural livelihoods as a result of country and segment risks. The prioritised human rights and environmental risks are compared with measures already in place at the various STRABAG Group divisions. These are very diverse and lie in different areas of responsibility.

Chapter: Occupational Safety and Health

[Find out more](#page-39-0)

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SUSTAINABILITY

Chapter: Strategic Human Resource Development

[Find out more](#page-43-0)

Chapter: Fair Competition

<span id="page-38-0"></span>Image /page/38/Picture/6 description: The image contains the words "Find out more" in red font.

The STRABAG Group protects the health of its employees through extensive occupational safety and health measures defined by the central staff division Health Safety Wellbeing. STRABAG's employees are given ongoing training in their skills and competencies by the organisational units of People & Culture Development. Ethical behaviour that complies with the rules forms the framework for socially responsible action.

To provide information and raise awareness of human rights risks in our supply chain, purchasers were given training on social responsibility and the implementation of due diligence obligations in the purchasing process. There are plans to extend the training programme to other process participants and throughout the Group. Awareness-raising measures are also in place for our suppliers. In the year under report, pilot supplier audits were carried out with a comprehensive audit checklist on the topics of human rights and working conditions, occupational safety and health, the environment and procurement. When designing processes and risk-based measures, we work closely with the purchasing managers of the divisions to achieve the long-term goal of a socially and environmentally sustainable supply chain.

## **Objectives and indicators**

STRABAG takes compliance with the fundamental labour principles and human rights seriously and aims to minimise risks, prevent violations and take remedial action in this regard. The grievance system is a core element of this commitment.

We used the following indicators to assess the situation in the year under report:

- Number of cases identified in the category discrimination in the reporting year (cases are assigned to the year in which they were conclusively discovered): 33
- Number of cases identified in the category human rights and working conditions in the reporting year (cases are assigned to the year in which they were conclusively discovered): 11

With a total of 44 reported cases in 2023, significantly more incidents were identified than in the previous year (2022: 16 reported cases). The increased use of the whistleblower system is attributed to its increased communication via the intranet, at training courses and online on the Group website. Of the 44 reports, 33 could be assigned to the category discrimination and eleven to the category human rights and working conditions. In eleven of the 33 cases, the conflict was resolved amicably. In three cases, the employee was dismissed, while disciplinary action was taken in eight other cases. Twelve reports were not substantiated. Three cases were withdrawn. In three cases, the whistleblowers could no longer be contacted for further clarification. The incidents involved were isolated cases in which the behaviour of employees or managers deviated from company guidelines.

The whistleblower system also recorded reports that were not submitted directly to the whistleblower platform but by telephone or e-mail to the ombudsperson (in 18 of 44 cases). The effectiveness of the system is reviewed annually. Especially important are measures to make the platform and the ombudsperson's contact information easier to find and to raise awareness of the system's existence, for example through mention in training courses.

## **Outlook**

Awareness for the topic of human rights is to be enhanced through the expansion of training programmes and via other Group-wide information channels. We are also working on reviewing the effectiveness of those measures that have already been implemented in order to create a continuous process of improvement. We are defining new indicators and setting new targets to measure our success and improve our management.

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## **Occupational safety and health**

<span id="page-39-0"></span>Image /page/39/Picture/2 description: The image contains two icons. The first icon is a green square with the number 3 in the upper left corner, followed by the words "GESUNDHEIT UND WOHLERGEHEN" in smaller font. Below the text is a white line graph with a heart at the peak. The second icon is a solid maroon square.

MENSCHENWÜRDIGE
ARBEIT UND WIRT-
SCHAFTSWACHSTUM

STRABAG's success is built on the hard work and dedication of a committed workforce. For this reason, occupational safety and the health of all our employees, whether on the construction site or at the office, is a fundamental part of and a top priority in our corporate culture. Health and safety in the workplace, together with a safe working environment that helps to prevent accidents and work-related illnesses, are important prerequisites for the performance of our employees so they can continue to contribute to the productivity of the Group and to the quality of our services. As part of our corporate-wide initiative 1>2>3 Choose Safety, we have set ourselves the goal of Vision Zero – Zero Accidents. Due to constant changes in the working environment, high levels of physical and mental stress, and unpredictable weather conditions, workers in the construction sector are exposed to a particularly high risk of accidents and health hazards compared to other sectors of the economy.

## **Rules, responsibilities and due diligence**

To help us manage this complex topic in an even more focused and effective manner, the Management Board of STRABAG SE decided to establish a new central staff division reporting directly to the CEO with effect from 1 January 2023. The new entity, Health Safety Wellbeing & Management Systems (HSW | MS), brings together the areas of safety, health and health promotion and links them even more closely together than before. On 1 January 2024, the Management Systems (MS) subdivision and the Business Compliance central staff division were merged to create a joint central staff division.

The STRABAG Group is certified to ISO 45001 (Occupational Health and Safety Management Systems) and is regularly audited internally and externally in this regard. An obligation to comply with these standards is laid down in a group directive that applies to all employees within the Group as well as to our external contractors. The directive, which was revised on the basis of the new organisational structure and will be rolled out in 2024, defines corporatewide minimum standards for occupational safety and health, including the standardisation of organisational structures, accident reporting processes, accident investigations and personal protective equipment, among other things.

Protective measures, rescue concepts, and training and instruction needs with regard to health, safety and wellbeing are derived from the respective risk assessment of each specific area of work. This evaluation is carried out for employees at all levels. Our own employees as well as employees from external companies are treated equally and are jointly required to implement the derived protective measures in their own area of work. The 1>2>3 safety campaign also sets safety priorities and provides instructions based on the HSW calendar, which is updated on a monthly basis with relevant hazard and safety topics.

Serious accidents are analysed using lessons learned, with appropriate measures derived in cooperation with the national HSW representatives. For 2023, for example, corporate-wide measures were defined concerning safety in the handling of construction machinery. The standardised inspection apps were expanded to include a key question to ensure a focus on the safe use of autonomous equipment and large machinery. In 2023, 41,164 inspections were carried out in this regard.

## **Group-wide standards for occupational safety and health**

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Health protection measures to prevent work-related illnesses are also derived from the anonymised indicators provided by the accident insurance institutions. Recognised occupational illnesses include skin diseases, back pain, hearing loss and asbestosis. Climate change is intensifying the strain of working on construction sites, which is why the accident insurance institutions' indicators are also used to derive protective measures for work in hot weather, for example to prevent heat stroke or sunburn.

The following committees have been set up to advise on issues of safety, health protection, health promotion and human-centred work design:

- HSW Group Committee (once a year)
- HSW National Committee (once a year in each country)
- Subdivision Occupational Safety Committee (at least once a year)
- Knowledge sharing with the HSW national representatives (once a month)

The safety committees consist of employer representatives and prevention experts as well as employees from various corporate levels. Country-specific requirements regarding the composition or frequency of meetings are taken into account with regard to the committees' work in each respective country. The management is responsible for convening and conducting the meetings.

The HSW inspection pyramid commits our leaders at all levels to monitor compliance with the protective measures. The goal is to achieve zero tolerance for non-compliance with specified safety regulations. The inspection form for leaders is to be used by division leads, subdivision leads, business unit leads and group leads as documentation of the regular HSW inspections. The construction site team, which includes site managers, technicians, plant managers, forepersons and other supervisors, uses a separate and more detailed form for this purpose.

#### **Minimum number of documented inspections**

Image /page/40/Figure/10 description: The image shows a pyramid-shaped diagram illustrating a hierarchy of leadership and team roles. The pyramid is divided into several levels, each represented by a red rectangle containing text. From top to bottom, the levels are: "Division lead 2x/year", "Subdivision lead 4x/year rotating¹", "Business unit lead 12x/year rotating¹", "Group lead 12x/year rotating1", "Site manager/technician | operations lead regularly at least every 2 weeks", and "Foreperson | other supervisors regularly at least every 2 weeks". To the left of the pyramid, there are labels indicating the categories of roles: "Leaders", "Construction site team", and "Operations team".

Rotating means: inspections carried out at different construction sites/workplaces.
2. Oil

² Other supervisors can be: crew leaders, leading hands, charge hands, managers etc.

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Occupational health services are ensured in accordance with the respective legal requirements in the EU countries where we operate. Compliance with the EU's OSH Framework Directive 89/391/EEC is precisely defined, as are the requirements and basic principles for prevention measures and risk assessment, and the occupational safety and health obligations of employers and employees. To ensure and continuously improve the quality and effectiveness of the occupational protection management system, certified occupational safety and health management systems (ISO 45001, Safety Certificate Contractors) are implemented and certified throughout the Group.

## <span id="page-41-0"></span>**Objectives and indicators**

STF hazards (slips, trips and falls) are the most common cause of accidents at work, responsible for around 25% of all incidents. Our primary goal is therefore to continuously reduce the number of STF accidents on our construction sites. To help us measure the effectiveness of our safety efforts, we attach great importance to the exact determination of the lost time accident rate and the accident incident rate (= lost time injury frequency).

The lost-time accident rate – calculated as the number of working hours lost to accidents versus productive working hours – decreased to 0.23% in 2023 compared to the previous year, with 0.36% among blue-collar (wage-earning) and 0.05% among white-collar (salaried) workers (2022: 0.24% in the Group, 0.37% among blue-collar, 0.05% among white-collar workers).

#### **Lost-time accident rate<sup>1</sup>**

1

|              | 2019 | 2020 | 2021 | 2022 | 2023 |
|--------------|------|------|------|------|------|
| Blue-collar  | 0.37 | 0.41 | 0.40 | 0.37 | 0.36 |
| White-collar | 0.05 | 0.07 | 0.07 | 0.05 | 0.05 |
| Total        | 0.24 | 0.27 | 0.26 | 0.24 | 0.23 |

Productive working hours 2023: blue-collar: 78,638,119; white-collar: 60,156,298

Since 2022, an additional focus has been placed on lost time injuries with severe consequences. This focus considers occupational accidents that lead to 43 or more days of lost time due to broken bones, multiple injuries, burns, poisoning or electrocution.

The accident incident rate (LTIF) – calculated as the number of accidents at work per 1 million productive working hours – decreased in 2023 compared to previous years to 14.2 accidents per 1 million productive working hours across the Group (2022: 14.8; 22.6 among blue-collar and 4.1 among white-collar workers). Unfortunately, six fatal occupational accidents were recorded in 2023. To better reflect the broad positioning of the STRABAG SE Group and its regional differentiation, an accident incident rate under 35 was declared as the absolute upper limit for all subdivision and corporate entities.

#### **Accident incident rate<sup>2</sup>**

|              | 2019 | 2020 | 2021 | 2022 | 2023 |
|--------------|------|------|------|------|------|
| Blue-collar  | 23.9 | 24.1 | 23.9 | 22.6 | 22.2 |
| White-collar | 4.3  | 4.9  | 4.4  | 4.1  | 3.9  |
| Total        | 15.9 | 15.9 | 15.6 | 14.8 | 14.2 |

The figures include accidents at work (excluding accidents occuring on the way to or from work as well as occupational illness) with lost time at least one calendar day, counted from the day after the accident incident. 2

The lost time illness rate is calculated from the ratio of sick leave days to working days. In 2023, this indicator fell to 5.5 (2022: 6.1).

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#### **Lost time illness rate**

|              | 2019 | 20203 | 2021 | 2022 | 2023 |
|--------------|------|-------|------|------|------|
| Blue-collar  | 5.8  | 6.7   | 7.5  | 7.6  | 7.0  |
| White-collar | 3.6  | 3.4   | 3.5  | 4.1  | 3.5  |
| Total        | 4.9  | 5.3   | 5.8  | 6.1  | 5.5  |

<sup>3</sup> Values were adjusted retroactively due to a change in the calculation method.

## **Projects and initiatives**

Safety Campaign 1>2>3 Safe!

[Find out more](https://123.strabag.com/en)

Safety Campaign 1>2>3 Safe! With the relaunch of our corporate-wide safety campaign 1>2>3 Safe!, we set ourselves the goal of raising awareness for occupational safety and health among everyone involved. Take Care! is the message that our employees' family and friends are sending out to their loved ones. Supported by a personal message from CEO Klemens Haselsteiner, all of our staff are made equally responsible for contributing their share to occupational safety.

> STF hazards continued to be a focus of our occupational safety activities in 2023. As part of our endeavour to adapt the safety shoes required on construction sites, a wear-and-tear field test was rolled out internationally in 2023. As a result of the positive evaluation by the testers, the modified shoes will be introduced throughout the Group in 2024.

Ongoing preventive healthcare measures include counselling and workshops focused on exercise, nutrition, addiction and stress prevention. We also offer spinal, heart and mobility screenings, strength, stress and balance tests as well as personalised campaigns on ergonomics, healthy drinking habits and mental health for specific target groups.

The Health Mobile, a concept that has been used successfully in previous years to carry out the above-mentioned screenings directly on construction sites, was again well received by our workers in 2023. The Health Mobile reached 966 mainly blue-collar workers at 78 construction sites, carrying out a total of almost 2,200 health screenings.

## **Outlook**

In addition to rolling out the modified safety shoes, the decision was made to centralise the purchasing of personal protective equipment (PPE) to a greater extent in the future in order to ensure the standardised quality of the protective gear within the Group.

As part of our digitalisation activities, the Group approved the development of a corporatewide HSW platform, a software solution for the structured and corporate-wide recording and evaluation of relevant data. The platform will serve as a key management tool in the area of occupational safety and health by keeping documentation obligations, such as compliance with processes or control mechanisms, simple and transparent. The aim is to test the digital platform in Germany, Austria and Switzerland in 2024 in preparation for a wider roll-out.

In addition, a joint pilot project was initiated with Corporate Communications and STRABAG Innovation & Digitalisation (SID) to test the use of AI-supported avatar videos. The correct use of ladders was chosen as a test topic and a corresponding instruction video was created in several languages. The AI enables the video content to be easily scaled into other languages, breaking down language barriers on the construction site. The solution makes it possible to communicate important occupational safety content in an accessible manner. The video is currently being tested for quality and usability with the operating staff on the construction site.

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## **Strategic human resource development**

<span id="page-43-0"></span>Image /page/43/Picture/4 description: The image is a red square with the number 4 in the upper left corner, followed by the words "QUALITY EDUCATION" stacked vertically. Below the number and text is a white icon of an open book and a pencil.

The construction sector is a human-resource-intensive industry in which the commitment shown by our workers has a significant influence on business success – not least because, in light of shortages of skilled personnel and seasonal bottlenecks, they represent a critical factor. But increasing digitalisation and the lack of qualified applicants are also seen as an opportunity to implement strategic HR planning and to promote the targeted training and development of our employees. When designing and revising processes around HR development topics, an agile approach is pursued wherever possible and necessary, characterised by iterative loops and the gathering of feedback from relevant stakeholders. Our processes contribute significantly to the Group's goal of employee retention and to supporting our most important asset: people.

## **Rules, responsibilities and due diligence**

People & Culture Development (P&C DEV) is a corporate-wide organisational entity tasked with supporting STRABAG's strategy and objectives in human resource matters. To ensure the successful implementation of the human resource development strategy, the central division elaborates and implements guidelines and standards for the search, selection, qualification, promotion and development of leaders and employees.

The responsibilities and duties are governed by a group directive for the P&C employees. Their tasks are primarily divided into two areas:

- employer branding and recruiting
- people and organisational development

P&C partners are the first point of contact for all HR development and certain decentralised HR administration tasks within the divisions. The partners advise employees on career opportunities within the Group or recommend training programmes for further development in consultation with their supervisors.

#### **Development of high-potential employees**

The purpose of talent management is to recognise, develop and bind high-performers and high-potential employees in the interest of filling (key) positions with young talent possessing the best possible qualifications from within our own ranks. Based on our career model, internal parameters are applied to identify high-potential employees, provide them with individual support, and deploy them in the right positions. Besides the management ladder, which focuses on general management tasks, two other career paths are available: the expert careers are characterised by a high degree of technical expertise in a specialty field; project managers can fall back on their years of experience in the field of project management and are responsible for complex construction projects.

Individual activities such as a development centre, special training programmes or job rotation schemes are offered to help develop the recognised potential. Coaching and mentoring are also increasingly included in talented employees' individual development plans.

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#### **Career model**

Image /page/44/Figure/4 description: The image shows a diagram of career paths at STRABAG SE. At the top are the STRABAG SE Management Board and Division Manager / Central Division Manager / Central Staff Division Manager. Below that, the diagram splits into two career paths: Line & Project career and Expert career. The Line & Project career path has the following levels: Project Manager Level 1 / Subdivision Manager (1), Project Manager Level 2 / Business Unit Manager (2), Project Manager Level 3 / Group Manager (3), Site Manager, Commercial Site Manager, Team Leader, General Foreman, Senior Supervisor, Project Manager (4), and Technician/Engineer, Commercial Staff, Foreman, Supervisor, Qualified Staff (5). The Expert career path has the following levels: Senior Expert (A), Expert (B), Senior Specialist (C), Specialist (D), and Technician/Engineer, Commercial Staff, Foreman, Supervisor, Qualified Staff (5). The Line & Project career path requires leadership skills, accountability, and decision-making skills. The Expert career path requires implementation skills, problem-solving skills, and professional skills.

Last updated: 1 January 2024

Ahead of a possible termination, the P&C partners offer outplacement counselling with external support to assist the employees in their reorientation on the labour market. Staff who decide to leave the company of their own accord are also offered exit interviews. The insights gained from these talks are used to derive measures to improve human resource development processes.

## **Objectives and indicators**

STRABAG has set itself the clear goal of being a top employer in its sector. To counter the lack of skilled labour, we aim to promote and optimise the needs-oriented professional and personal development and qualification of our employees. In this way, we can guarantee our clients the on-time, professional realisation of their projects.

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## **Appraisal interviews as essential employee management tool**

Training needs are primarily ascertained in employee appraisal interviews, which are to be conducted annually and provide an opportunity for mutual feedback. The appraisal interviews support leadership and employees in

- strengthening their personal identification with the tasks and with the company
- intensifying cooperation through a culture of open dialogue
- discussing and recognising the performance of the past period
- defining future tasks and goals as well as development steps together

#### **Appraisal interviews among salaried employees**

Image /page/45/Figure/10 description: The image is a bar chart showing values for the years 2019, 2020, 2021, 2022, 2023, and 2023f. The y-axis ranges from 0% to 100%. The value for 2019 is 60, for 2020 is 51, for 2021 is 56, for 2022 is 72, for 2023 is 79, and for 2023f is 80.

## **Training and further development**

In 2023, structured employee appraisal interviews were held with 78.7% of all employees throughout the Group (2022: 71.7%), including 78.6% of men and 78.7% of women. The target value of 80% was therefore almost reached in 2023. However, the significant year-onyear increase shows that the measures taken are having an effect.

Image /page/45/Figure/13 description: The image contains the text "Training days per salaried employee".

Image /page/45/Figure/14 description: The image is a bar chart comparing values from 2019 to 2023. The y-axis ranges from 0 to 2. The value for 2019 is 1.42, for 2020 is 0.68, for 2021 is 0.84, for 2022 is 1.31, and for 2023 is 1.18.

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Hybrid learning formats, with attention paid to finding the right balance between face-to-face and online training, have become established since the restrictions on in-person training during the Covid-19 pandemic. In the reporting period, there were 1.18 training days per salaried (white-collar) employee (2022: 1.31). Separated by gender, the number of training days amounted to 1.17 for women and 1.18 for men.

## **Internal training at STRABAG Group Academy**

The STRABAG Group Academy offers internal further education options for all wage-earning (blue-collar) and salaried (white-collar) workers in the Group. The planning and systematic use of training and educational measures is the responsibility of the respective organisational unit. Together with their supervisors, employees can choose from among the various qualification offerings.

Image /page/46/Figure/6 description: The image is a bar chart comparing values from 2019 to 2023. The y axis ranges from 0 to 5,000. The x axis shows the years 2019, 2020, 2021, 2022, and 2023. The values for each year are as follows: 2019 has a value of 3,881; 2020 has a value of 2,186; 2021 has a value of 2,956; 2022 has a value of 3,378; and 2023 has a value of 3,682.

#### **Number of training sessions**

The Group Academy offers further training in the categories of technology, law, business management, IT, personality and leadership. The trainers are internal and external experts who pass on their expertise to the participants. In 2023, we offered 3,682 training and further education sessions (2022: 3,378) attended by 45,030 employees (2022: 38,785). 59,396 (2022: 56,684) people successfully completed a mandatory e-learning course, for example on the subjects of business compliance, occupational safety, IT security and data protection. Since autumn 2019, we have also offered our employees access to over 18,000 German or English language courses from external content provider LinkedIn Learning. The goal is to provide a varied, web-based and easily accessible learning offer to support the motivation for further training. The combination of existing training programmes and mobile extras promotes a dynamic learning culture. The Group Academy also offers regular modular qualifications to reinforce and deepen the training of people in key positions.

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Image /page/47/Figure/3 description: The image is a bar chart comparing values from 2019 to 2023. The value for 2019 is 32,954. The value for 2020 is 25,347. The value for 2021 is 33,961. The value for 2022 is 38,785. The value for 2023 is 45,030.

#### **Number of participants in training courses**

## **Increase in training rate planned**

To counter the shortage of skilled labour, STRABAG invests in the training and education of its apprentices and trainees. For dedicated young people who have completed an apprenticeship, the door to a career at STRABAG is wide open.

Our main apprenticeship careers in Austria are bricklayer, ground engineering specialist, formwork carpenter and paver. But we also offer training as construction plant mechanic, electrical engineering technician, facilities and building technician, mechatronics technician, metal technician, sheet metal worker as well as plasterer and drywall finisher to complement our team. In Austria, STRABAG continually offers apprenticeship placements at around 50 locations nationwide. Since October 2021, we have been training around 250 apprentices every year at the STRABAG Camp[us] Ybbs in Lower Austria. The Camp[us] offers our junior staff future-oriented training with a focus on new working methods and modern construction technology.

In Germany, STRABAG and its construction equipment subsidiary STRABAG BMTI are pursuing the selective training of young talents at the Group Training Workshop in Bebra, where the focus is on the commercial and technical fields. In Bebra, our apprentices for the professions of road worker, ground engineering worker and construction equipment operator receive top-quality vocational training and individual attention. The aim is to secure an efficient knowledge transfer under aspects of quality and time away from the daily working routine.

## **669 new apprentices in Germany, Austria and Switzerland**

In Germany, Austria and Switzerland, a total of 669 blue-collar apprentices were taken on in 2023 (2022: 605). A significant increase of the apprentice and trainee numbers is planned in Germany and in Austria in the years to come. More information about the apprentice professions and work placement positions is available on the [STRABAG career website](https://karriere.strabag.com/at/en).

In the competition for the best employees, STRABAG offers a practical familiarisation programme for graduates with little professional experience holding selected bachelor's and/ or master's degrees from academic universities as well as from universities of applied sciences. The aim of our trainee programmes is to best prepare the graduates for the requirements of their future position in the Group. In 2023, the STRABAG Group had 68 technical and 37 commercial trainees (FTE), of which 70 were men and 35 women.

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Image /page/48/Figure/3 description: The image is a bar chart comparing the number of apprentices and trainees from 2019 to 2023. The number of apprentices in 2019, 2020, 2021, 2022, and 2023 is 1,724, 1,801, 1,829, 1,870, and 1,961, respectively. The number of trainees in 2019, 2020, 2021, 2022, and 2023 is 162, 158, 135, 103, and 105, respectively.

### **Number of apprentices and trainees (FTE)**

Trainees have their own personal schedule as a way of allowing flexible entry times. The commercial trainee programme lasts between eleven and 13 months, the technical programme varies between twelve and 15 months, including a period of three months abroad. Both the commercial as well as the technical programme include mandatory sessions, for example on the construction site. At the beginning of the programme, trainees meet with a mentor to design the trainee schedule according to the specific professional and personal requirements of the target position. This experienced mentor is available to the trainee throughout the entire training period. Regular feedback interviews help focus on the trainee's individual development. With instruction from experienced specialists and management employees, the trainees pass through different organisational divisions and are introduced to various areas of business and responsibility.

## **Projects and initiatives**

## **Employer branding**

We are constantly working to position the Group as an attractive employer on the labour market in order to make a sustained contribution to covering the future demand for skilled experts and leadership employees. We increased our use of social media channels last year in order to reach different target groups with our employer branding campaigns. The focus in these campaigns is on our employees: In so-called career stories, we let the employees speak for themselves as they provide insights into their profession. As part of the Work On Progress campaign, our employees present their contribution to achieving STRABAG's goal of becoming climate neutral by 2040.

In order to reach the next generation of prospective employees, we participate in job fairs, present our company at educational institutions, organise company tours, offer internships and work placement, and sponsor bachelor's and master's theses. In 2023, we successfully partnered with more than 170 educational institutions. We are continuing to work on increasing our accessibility via STRABAG's social media profiles at Facebook, Instagram, LinkedIn, Xing and YouTube, among other places, and are developing our own online formats to reach a broader audience with audience-specific content.

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## **Award-winning employer branding**

We also actively participate in employer certification programmes aimed at graduates, trainees and apprentices to help us ascertain possibilities for improvement. In 2023, we were again awarded the Fair Training and Fair Trainee Programme certification from the HR consultancy Trendence, while the employer branding service provider Universum voted us one of the "Most Attractive Employers for Students in 2023". The certification is awarded on the basis of employee or student surveys regarding specific factors of workplace quality. The company must then fulfil certain criteria to receive the recognition. We were also recognised for our recruiting process in the year under report. Every year, Best Recruiters analyses more than 1,200 employers in Germany, Austria and Switzerland and evaluates the contact points along the candidate journey. In 2023, STRABAG was awarded the Golden Seal by Best Recruiters as the industry winner in the construction/timber category for its recruiting performance in Germany, Austria and Switzerland.

## **Recruiting**

The recruiting and subsequent onboarding of human resources is designed to systematically, professionally and quickly cover the human resource demand at the individual organisational units with qualified new employees. In addition to filling key positions in the Group, we further expanded our central Active Sourcing team. The goal is to directly address potential candidates in the largest career networks and to draw their attention to interesting positions within the STRABAG Group. In the future, we also plant to measure the onboarding experience in order to further improve the process and increase employee retention.

## **Leadership@STRABAG**

The corporate-wide training programme Leadership@STRABAG – Leading in Dynamic Times, which was rolled out in 2021, is aimed at leadership employees at STRABAG, consists of four modules and has a duration of approximately twelve months. The programme is available in German and English as well as eight other languages.

Participants learn in a mix of classroom and online events and also work in peer groups. Important aspects include the exchange with other leadership employees and the opportunity to provide feedback. Both the subject matter of the programme as well as its organisation are informed by the agile working method.

The content of the programme is derived from the current corporate strategy and provides participants with in-depth and practice-oriented knowledge on the topics of change management, cross-silo cooperation process optimisation and agile leadership. The programme aims to promote and further develop the following core competencies:

Image /page/49/Figure/11 description: The image shows a diagram illustrating four leadership styles connected to a central hexagon labeled "Working method: AGILE and LEAN". The four leadership styles are "LEAD the Change", "Empowering Leadership", "Cross-Functional Leadership", and "Collaborative Leadership". Each style is described with a short statement. "LEAD the Change" states, "I understand, can adequately initiate and actively promote change processes." "Empowering Leadership" states, "I enable clear roles and responsibilities and empower my team to adopt agile working practices." "Cross-Functional Leadership" states, "I promote group-wide developments and cooperation and demonstrate this in my own actions." "Collaborative Leadership" states, "I promote inclusive decision-making processes and am transparent with information." Arrows connect each leadership style to the central hexagon, indicating their relationship to the agile and lean working method.

### **Leadership@STRABAG training programme**

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As at 31 December 2023, a total of 467 managers were enrolled in the Leadership@STRABAG training programme. Feedback from participants is recorded on an ongoing basis and the programme is continuously improved accordingly.

## **Outlook**

Corporate Governance Report > Chapter: Diversity, Equality and Inclusion

Find our more

In 2024, we will focus on developing the skills of leadership employees at levels 3 and 4, offering modular hybrid management training and providing support through digital learning formats on recruiting and onboarding as well as on the topics of equality, diversity and inclusion (EDI). Based on our EDI strategy, leaders familiarise themselves with the strategy in [Find our more](#page--1-0) detail and learn interesting facts about and the strategies for dealing with unconscious bias.

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# **Governance**

**2023**

{52}------------------------------------------------

## **Fair competition**

<span id="page-52-0"></span>16 PEACE, JUSTICE
AND STRONG
INSTITUTIONS

We see the avoidance of corruption and anti-competitive behaviour as an essential management task. The potential damage that a company may incur as a result of corrupt or anti-competitive behaviour on the part of individual employees can be significant.

The construction sector is not immune to corrupt or anti-competitive behaviour by individual persons. Complex accounting processes and the necessity for a great number of contractual relationships during a construction project can make it difficult to fully resolve non-compliant behaviour.

Even if STRABAG generates much of its revenue in countries with a low risk of corruption, the international nature of its business means that some activities are also performed in countries with a higher corruption risk, as measured by the. Transparent procedures to minimise risk are therefore required in all regions, especially during contract award or in negotiations with partner companies and subcontractors. Corruption Perceptions Index

STRABAG implemented an Ethics and Business Compliance System in 2008 and has been continuously developing the system ever since. The system is designed to avoid violations of the law and any resulting material and immaterial damage and to maintain STRABAG's good reputation as a business partner, contractor and employer. With extensive measures for employees and leadership, STRABAG is working to promote compliant and ethical behaviour and to create a strong corporate culture based on partnership and trust.

## **Rules, responsibilities and due diligence**

The Chief Business Compliance Officer, as the central contact person for all business compliance matters, reports directly to the CEO. The Chief Business Compliance Officer is currently supported by eleven Business Compliance Officers. Another 50 Business Compliance Partners are responsible for performing the business partner reviews. This system ensures that business compliance is not only operated centrally but is also firmly anchored at the operating entities.

The Business Compliance Committee fulfils another function within the central staff division Business Compliance & Management Systems. The committee, which consists of the heads of the central division Contract Management and Legal (CML), the central staff division Internal Audit and the Chief Business Compliance Officer, deals with proposals drawn up by the Business Compliance organisation for improving the Business Compliance Management System and reviews suspected cases of serious business compliance violations.

## **Ethics and Business Compliance System**

The Ethics and Business Compliance System is firmly anchored in the Group as a group directive. It consists of the Business Compliance Management System (BCMS) and the Code of Conduct, which sets out the Group's fundamental ethical values.

**Ethics and Business Compliance System firmly anchored in the Group**

**Chief Business Compliance Officer reports directly to CEO**

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#### **Structure of the Ethics and Business Compliance System**

Image /page/53/Figure/4 description: The image is a diagram outlining the STRABAG Ethics Business Compliance System (Group Directive). It is structured as follows: At the top, there are two main components: "Business Compliance Management System" and "Code of Conduct." Branching from the "Business Compliance Management System" is a section labeled "Annexes," which leads to a series of items enclosed within a dashed-line box labeled "Business Compliance Programme." These items include: "Management Directive Prevention of Corruption and White-Collar Crime," "Management Directive Business Partner Due Diligence," "Management Directive Antitrust and Competition Law," and "Management Directive Conflicts of Interest." Below this enclosed section, still connected to "Annexes," are additional items: "Supplier Code of Conduct," "Business Compliance Risk Analysis," and "Internal Investigations."

The Code of Conduct, which was last updated in 2022, is aimed equally at all STRABAG employees, business partners and other stakeholders such as supervisory and government authorities and shareholders.

The STRABAG BCMS fulfils the requirements of ISO 37001 (Anti-Corruption Management Systems) and ISO 37301 (Compliance Management Systems).

The management directives serve as an annex to the BCMS and set out clear rules of conduct for the entire management and all Group employees.

Image /page/53/Figure/8 description: The image is a diagram outlining the scope of a Business Compliance Management System (BCMS). The diagram is structured as a grid, with various compliance areas listed in the cells. The central focus, enclosed in a red-bordered box, is labeled "BCMS Material Scope (Business Compliance Management System)". Within this scope, several key areas are highlighted with red boxes and downward arrows, including "Corruption", "Donations and Sponsoring", "Business Partners", "Money Laundering", "Antitrust and Competition Law", "White-Collar Crime", "Conflicts of Interest", "Sanktionen", "Berater- und Vermittler-verträge", and "Gifts and Invitations". Outside the central scope, other compliance areas are listed, such as "Quality Management", "Data Privacy", "Sustainability", "Occupational Safety", "Discrimination", "Tax Compliance", "Export Compliance", "Legal Compliance", and "Capital Market and Insider Information".

#### **Topics addressed by the Business Compliance Management System**

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#### **BCMS management directives**

The management directive on the prevention of corruption and white-collar crime covers STRABAG's policy on invitations and gifts. Taking into account the increased risk associated with donations and sponsorships, the directive sets out clear rules and processes to prevent their misuse. The management directive on business partner due diligence addresses the risk-based approach to business partner screenings. These reviews determine which measures are to be applied for which risk. The management directive on antitrust and competition law governs the correct behaviour required to ensure fair competition. The management directive on conflicts of interest requires STRABAG employees to disclose potential conflicts of interest. In addition to avoiding conflicts of interest, the focus of this directive is also on dealing transparently with conflicts of interest that cannot be avoided.

The Supplier Code of Conduct summarises the principles of our business activities, which STRABAG also expects its suppliers and subcontractors to comply with. As a rule, the Supplier Code of Conduct is anchored in the General Terms and Conditions.

A new management directive, the management directive on internal investigations, was added in the reporting year. The new directive governs the internal procedure from the time a compliance violation is identified to the final report. The final report contains proposals for measures and, if necessary, for improvements, including improvement to the Business Compliance Management System. Depending on the severity of the violation, the report is sent to the responsible organisational entity, the Management Board and/or the Supervisory Board.

## **Assessing, analysing and avoiding risks**

The risk assessment procedure is described in the Business Compliance Risk Analysis. The definition of the risk areas is based on the business activities of STRABAG as an internationally active construction group and is confirmed by many years of experience and knowledge of the industry. In this way, specific situations that could represent a risk for STRABAG were determined with the support of the central staff division Internal Audit. In line with STRABAG's international orientation and its organisation in operating segments, the risk analysis is not based on the location of operations or branch offices, but on organisational entities. These can be structured geographically or according to business areas. The identification and assessment of corruption risks is therefore consistently done in organisational units, whereby the extent of corruption risks can vary greatly from one organisational unit to the other.

The process of risk analysis is divided into the identification of risks (risk inventory), the analysis in the narrower sense based on potential damage and the probability of occurrence, and the final risk assessment. This is used to derive measures to reduce or avoid risks. STRABAG uses the deductive method to identify risks. In this process, relevant information within the scope of STRABAG's activities are assigned to individual risks in 19 risk categories and assessed. Circumstances that increase risks are also taken into account. Based on an assessment of both the possible damage and the probability of occurrence, the identified risks are subsequently classified into the categories "low", "medium" and "high".

As part of the risk analysis, all divisions, central divisions and central staff divisions were subjected to a review of the corruption risk, among other things.

The risk analysis is reviewed annually at a previously determined point in time and adapted or broadened if necessary. The Business Compliance organisation obtains information from the operating units for this purpose. To date, this has been done using risk workshops and, since 2021, on the basis of an annual Management Business Compliance Reporting. Through this mandatory reporting, the assessment of corruption risks is updated annually and continuously improved. The risks recognised in the course of the assessment are incorporated into improvements to the system. In addition, experience and knowledge from employee questions to the Business Compliance organisation, reports from the whistleblower system, findings from violations as well as information from the group's internal audit department are included in the annual evaluation.

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SUSTAINABILITY

STRABAG online whistleblower platform

[Find out more](https://strabag.integrityplatform.org/)

Potential compliance violations, such as collusion, bribery, fraud or corruption, can be reported to the Group's Business Compliance department via STRABAG's corporate-wide whistleblower system. Employees, as well as subcontractors and other third parties, have the possibility to anonymously pass on relevant information via the online as well as by phone or by e-mail. STRABAG actively calls upon anyone with relevant information to come forward so we can quickly identify misconduct, respond appropriately and avoid any possible damage. In the event of violations of the legal regulations or of the conduct guidelines applicable within the company, the company will take the requisite disciplinary and legal measures. [STRABAG whistleblower platform](https://strabag.integrityplatform.org/)

## **Objectives and indicators**

The following indicators, among others, were defined for the central staff division Business Compliance in the reporting year:

- Training rate: number of employees trained (cumulative) as part of all classroom and elearning courses in the area of business compliance
- Special training: number of employees who voluntarily participated in a training course
- Business compliance partners: average number of business compliance partners per operating division
- Business partner screenings: total number of business partners reviewed for risks

The target and actual values as at 31 December 2023 are as follows

#### **Business compliance indicators**

|                              | Target | Actual |
|------------------------------|--------|--------|
| Training rate                | 0.9    | 0.9    |
| Special training             | >= 150 | 454    |
| Business compliance partners | >= 2.5 | 2.9    |
| Business partner screenings  | 2,900  | 3,948  |

We are pleased to report that the Business Compliance organisation was able to achieve all target values.

## **Business compliance training**

A key factor for ensuring fair competition is to provide employees with comprehensive knowledge about correct behaviour in their day-to-day business dealings, especially about the negative consequences of non-compliant behaviour. For this reason, STRABAG in 2013 implemented a comprehensive training concept to communicate to employees the guidelines and procedures for combating corruption and anti-competitive behaviour.

## <span id="page-55-0"></span>**Comprehensive training concept for all employees**

Immediately after joining the group, all STRABAG employees receive instruction in the rules for ensuring fair competition in the form of mandatory e-learning training sessions that must be repeated once every two years. As the management of STRABAG is exposed to a greater risk of corruption, the members of this group of employees are obliged to participate in special training courses on the avoidance of corruption and anti-competitive behaviour in addition to completing the regular e-learning training. These training sessions must be completed by members of the management every three years.

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#### **Training concept**

| Title                                      | Target group         | Content                                                                                                                | Type of training      | Duration           | Frequency                                                    |
|--------------------------------------------|----------------------|------------------------------------------------------------------------------------------------------------------------|-----------------------|--------------------|--------------------------------------------------------------|
| Business<br>Compliance<br>Training         | all employees        | STRABAG Ethics and Business<br>Compliance Management<br>System                                                         | e-learning course     | approx.<br>40 min. | immediately after entry<br>and every two years<br>thereafter |
|                                            | entire<br>management | Anti-corruption and the<br>STRABAG Business<br>Compliance Management<br>System                                         | classroom<br>training | $\frac{1}{2}$ day  | upon attainment of a<br>management function                  |
| Cartel Law                                 | entire<br>management | Anti-competitive practices,<br>abuse of dominant market<br>position and merger control                                 | classroom<br>training | approx.<br>3 h     | upon attainment of a<br>management function                  |
| Business<br>Compliance<br>Refresher Course | entire<br>management | Review and consolidation of the<br>content from the Anti<br>Corruption and BCMS and the<br>Cartel Law training courses | classroom<br>training | $\frac{1}{2}$ day  | every three years                                            |

The e-learning course Business Compliance Training, which was developed on the basis of the STRABAG BCMS, was rolled out across the Group in February and March 2021 and as at 31 December 2023 had a compliance rate of 90%.

In the reporting period, over 40 classroom training sessions were held on the topics of anticorruption, antitrust law and the internal business compliance management system. Over 400 people were reached across the Group. The training rates for classroom training for managers were as follows in 2023:

- Anti-Corruption and BCMS: 92%
- Cartel Law: 91%
- Business Compliance refresher course: 88%

Now that all managers from the business unit level onwards are required to complete classroom training, the focus was expanded in 2023 to include the next management level. Group leads were identified as risk-relevant because of their role in acquisitions and their often decentralised activities. Due to the large number of people – over 3,000 in the Group – a separate online training course was developed specifically for this level in 2023. The roll-out is planned for 2024.

Over 20 special training sessions addressing more than 400 people were also held in 2023. The special training sessions not only covered the management level, but also the hierarchical levels below management.

#### **Training rate by region**

|                 |                                         |           | Anti-Corruption and BCMS |           |                   |                                         |           | Cartel Law        |  |  |  |  | Business Compliance refresher course |  |  |
|-----------------|-----------------------------------------|-----------|--------------------------|-----------|-------------------|-----------------------------------------|-----------|-------------------|--|--|--|--|--------------------------------------|--|--|
| Region          | Managers for whom training is mandatory | Completed | Completion rate %        | Completed | Completion rate % | Managers for whom training is mandatory | Completed | Completion rate % |  |  |  |  |                                      |  |  |
| Austria         | 337                                     | 327       | 97                       | 324       | 96                | 207                                     | 201       | 97                |  |  |  |  |                                      |  |  |
| Germany         | 610                                     | 569       | 93                       | 578       | 95                | 337                                     | 307       | 91                |  |  |  |  |                                      |  |  |
| Poland          | 110                                     | 101       | 92                       | 104       | 95                | 77                                      | 69        | 90                |  |  |  |  |                                      |  |  |
| Czech Republic  | 97                                      | 96        | 99                       | 89        | 92                | 61                                      | 55        | 90                |  |  |  |  |                                      |  |  |
| Hungary         | 54                                      | 47        | 87                       | 49        | 91                | 25                                      | 21        | 84                |  |  |  |  |                                      |  |  |
| Other Countries | 163                                     | 115       | 71                       | 98        | 60                | 71                                      | 33        | 46                |  |  |  |  |                                      |  |  |
| Total           | 1,371                                   | 1,255     | 92                       | 1,242     | 91                | 778                                     | 686       | 88                |  |  |  |  |                                      |  |  |

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## <span id="page-57-0"></span>**Incidents and responses**

No convictions for corruption were finalised in the 2023 reporting period. However, four offences committed by employees were identified within the Group. Appropriate organisational measures were taken. STRABAG did not have to explicitly dismiss or admonish any employees for corrupt behaviour in the year under report. Similarly, no relationships with business partners had to be terminated due to corruption-related offences. Our whistleblower platform did not receive a single case that would have to be reported to the Management Board on account of the subject matter involved.

In the year under review, two public law proceedings were initiated against STRABAG and former employees in connection with corruption. A total of ten legal proceedings were pending due to anti-competitive behaviour, cartel and monopoly formation. One of the proceedings was concluded in the reporting year.

STRABAG SE was not required to pay any fines in the reporting period. A settlement agreement was concluded with the Latvian antitrust authorities, however.

Two cases will be explained here in detail:

In Austria: The antitrust proceedings against STRABAG AG Austria and F. Lang und K. Menhofer Baugesellschaft m.b.H & Co. KG was concluded in 2021 with a fine of € 45.37 million. On 22 July 2022, the Federal Competition Authority submitted a motion to the Vienna Higher Regional Court to review the decision.

The Vienna Higher Regional Court rejected the Federal Competition Authority's motion as inadmissible in a decision dated 20 October 2022. On 25 May 2023, however, the Austrian Supreme Court upheld the Federal Competition Authority's appeal dated 22 November 2022 on the grounds that a formal rejection without a substantive examination was not permissible. The Vienna Higher Regional Court will now have to decide whether the substance of the motion for review is justified.

A criminal investigation is running in parallel, whereby it remains unclear when the first charges will be brought against STRABAG AG.

In Latvia: STRABAG SIA of Milzkalne, Latvia, concluded an ongoing investigation under a settlement agreement with the Latvian antitrust authority. The case stems from an investigation into antitrust violations by a former member of STRABAG SIA's management in connection with four Latvian road construction projects involving STRABAG in 2016 and 2017. According to the findings of the antitrust authority in the settlement, the managing director was involved in an unauthorised exchange of information with a competitor to the detriment of STRABAG SIA. STRABAG SIA co-operated with the authorities as much possible before agreeing to a settlement. Neither the internal investigations conducted nor the investigations by the antitrust authorities have identified any misconduct by other STRABAG employees. The settlement provides for the payment of a fine in the amount of € 504,533.98.

## **Projects and initiatives**

## **Group certification to ISO 37001 and ISO 37301**

Following award of ISO 37001 (Anti-Corruption) and ISO 37301 (Business Compliance Management Systems) certification to STRABAG SE and all majority-owned Austrian and German companies in 2022, certification was extended to the entire STRABAG Group in 2023. All STRABAG companies worldwide held with an interest of more than 50% have been certified to the two standards as proof to clients, financial institutions, authorities and other stakeholders of an established and functioning compliance management system. This makes STRABAG the first globally active Austrian company with overall certification in this regard.

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## <span id="page-58-0"></span>**Memberships**

In 2023, STRABAG was again a member of the compliance working group of the Association of Industrial Construction Companies in Austria (VIBÖ). The VIBÖ Collective Action Pact for fair competition and good conduct in the construction industry provides for a regular exchange of experience between colleagues on compliance processes in the member companies.

## **Raising awareness for business compliance**

At the Group Meeting in March 2023, the Chief Compliance Officer reported on the new training concept, the training rates and the evaluation results from the whistleblower platform. At the Group Meeting in November 2023, the Chief Compliance Officer's report again focused on the topics of awareness-raising and management responsibility with regard to business compliance violations. The central staff division Business Compliance also attended and gave presentations at numerous meetings at the division, management and business unit level.

## **Strengthening collaboration across the Group**

Close collaboration between the various central staff divisions under the leadership of Business Compliance is required to properly implement and manage the BCMS. In 2023, the central staff division Internal Audit again provided significant support to Business Compliance in enforcing the business compliance rules. Furthermore, at the request of the Business Compliance organisation, Internal Audit conducts special audits, sometimes in coordination with the relevant division management but also, depending on the case in question, only at the request of the central staff division Business Compliance, in order to as best and as carefully as possible examine the information received on suspected compliance violations.

Conspicuous invoices that do not comply with the BCMS approval processes are submitted to the central staff division Business Compliance by a business compliance monitoring system set up by BRVZ in all countries administered by BRVZ. In the year under report, several audits were carried out as a result of the BRVZ monitoring.

## **Raising awareness of business partner screenings**

In addition to the training concept described above, the central staff division Business Compliance also pursues event-driven measures to raise awareness of compliance issues, above all business partner due diligence. Immediately following Russia's invasion of Ukraine, business partner screenings were tightened even further. In March 2022, an in-house communication on the sanctions list review of business partners was sent to the heads of all divisions and central divisions. The rule stipulates that every business partner who falls under the parameters must be reviewed for inclusion on the relevant sanctions lists by a Business Compliance Partner before a contract can be concluded.

## **Outlook**

Corporate governance with integrity forms the foundation for ensuring fair competition. The principles of anti-corruption and fair competition remain firmly anchored within the Group and we are continuing our awareness-raising efforts among employees in this regard.

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#### **Sources – Fair Competition**

Transparency International, 2023: Corruption Perceptions Index, accessed on 30 January 2024

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# **EU Taxonomy and Appendix**

Image /page/60/Figure/4 description: The image shows the year 2023 outlined in red.

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## **EU Taxonomy**

Regulation (EU) 2020/852 ("Taxonomy Regulation"), which entered into force on 12 July 2020, establishes the criteria for determining whether an economic activity qualifies as environmentally sustainable. It provides the legal basis for sustainable investments as a way to swiftly implement the European Green Deal. The aim of the regulation is to introduce a uniform classification system ("EU Taxonomy") in order to steer capital flows into environmentally sustainable sectors.

For this purpose, the Taxonomy identifies economic activities that have a significant impact on the EU's environmental objectives.

These six environmental objectives are:

- 1. climate change mitigation (CCM)
- 2. climate change adaptation (CCA)
- 3. the sustainable use and protection of water and marine resources (WTR)
- 4. the transition to a circular economy (CE)
- 5. pollution prevention and control (PPC)
- 6. the protection and restoration of biodiversity and ecosystems (BIO)

For each of these environmental objectives, economic activities and technical screening criteria are defined by means of EU Delegated Regulations.

If one of our business activities falls under the definition of the respective economic activity, it is a Taxonomy-eligible activity; if not, it is a Taxonomy-non-eligible activity. Many of the STRABAG Group's business activities, in particular new road construction, infrastructure project development, building materials production, and property and facility services, are currently not defined as Taxonomy-eligible, i.e., they are not an economic activity as defined by the EU Taxonomy.

Based on this classification of economic activities into those that are Taxonomy-eligible and those that are Taxonomy-non-eligible, the degree to which the activities are environmentally sustainable is assessed on the basis of the technical screening criteria. An economic activity is considered environmentally sustainable if it contributes substantially to one or more environmental objectives, causes no significant harm to any of the other environmental objectives, and is carried out in compliance with certain minimum safeguards. Whether an economic activity makes a substantial contribution or causes no significant harm (DNSH) to an environmental objective is determined on the basis of the technical screening criteria specified in detail by the European Commission.

The criteria and requirements must all be fulfilled cumulatively.

Article 8 of Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 requires non-financial undertakings to disclose information on the following in their sustainability report:

- proportion and absolute value of the Taxonomy-aligned, the Taxonomy-eligible but not Taxonomy-aligned, and the Taxonomy-non-eligible turnover (revenue) related to products or services associated with environmentally sustainable economic activities
- proportion and absolute value of the Taxonomy-aligned, the Taxonomy-eligible but not Taxonomy-aligned, and the Taxonomy-non-eligible capital expenditures and operating expenditures related to assets or processes associated with environmentally sustainable economic activities

The detailed calculation of these individual values is described below in the sections on turnover, capital expenditures and operating expenditures.

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## **Applicable provisions for the 2023 financial year**

The economic activities and the technical screening criteria for determining Taxonomy alignment for the first two environmental objectives – climate change mitigation and climate change adaptation – were established in Commission Delegated Regulation (EU) 2021/2139 of 4 June 2021 and amended on 27 June 2023.

In the 2023 financial year, the economic activities defined in these two environmental objectives had to be reviewed for Taxonomy alignment using the defined criteria; the Taxonomy-eligible and Taxonomy-aligned proportion of turnover, capital expenditures and operating expenditures also had to be reported.

The economic activities and the technical screening criteria for determining Taxonomy alignment for the other four environmental objectives – sustainable use and protection of water and marine resources, transition to a circular economy, pollution prevention and control, and protection and restoration of biodiversity and ecosystems – were established in Commission Delegated Regulation (EU) 2023/3851 of 27 June 2023.

Due to the transitional provisions, only the Taxonomy-eligible proportion of turnover, capital expenditures and operating expenditures had to be disclosed for these four environmental objectives in the 2023 financial year. An assessment of Taxonomy alignment is only mandatory starting from the 2024 financial year.

The EU Taxonomy Regulation and the delegated acts issued in this regard contain formulations and terms that are still subject to considerable uncertainties regarding their interpretation and for which clarifications have not always been published. STRABAG SE's interpretation of these terms is set out in the following explanations.

## **Management approach**

## **Assessment of Taxonomy eligibility**

The mapping of turnover to the economic activities detailed in the EU Taxonomy is based on the business activities and types of works included in the central controlling system. When an order is placed, the project is assigned to a certain business activity with opening of the cost centre. This ensures a clear classification of the economic activity and avoids double recognition as Taxonomy-eligible turnover.

STRABAG's Taxonomy-eligible economic activities in relation to the environmental objectives of climate change mitigation, climate change adaption, sustainable use and protection of water and marine resources, transition to a circular economy, pollution prevention and control, and protection and restoration of biodiversity and ecosystems are listed below. The environmental objectives and the numbering of the respective delegated regulation are given in brackets.

- 1. Electricity generation using solar photovoltaic technology (CCM 4.1)
- 2. Electricity generation from wind power (CCM 4.3)
- 3. Electricity generation from hydropower (CCM 4.5)
- 4. Electricity generation from geothermal energy (CCM 4.6)
- 5. Electricity generation from biogas (CCM 4.7)
- 6. Electricity generation from bioenergy (CCM 4.8)
- 7. Transmission and distribution of electricity (CCM 4.9)
- 8. District heating/cooling distribution (CCM 4.15)
- 9. Construction and extension of water supply systems (CCM 5.1 / WTR 2.1)
- 10. Construction and extension of waste water collection and treatment (CCM 5.3 / WTR 2.2)
- 11. Infrastructure for personal mobility, cycle logistics (CCM 6.13)
- 12. Infrastructure for rail transport (CCM 6.14)
- 13. Construction of new buildings (as general contractor) (CCM 7.1 / CE 3.1)

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- 14. Renovation of existing buildings (CCM 7.2 / CE 3.2)
- 15. Flood risk prevention and protection infrastructure (CCA 14.12)
- 16. Sustainable urban drainage systems (WTR 2.3)
- 17. Sorting and material recovery of non-hazardous wastes (CE 2.7)
- 18. Demolition and wrecking of buildings and other structures (CE 3.3)
- 19. Maintenance of roads and motorways (CE 3.4)
- 20. Use of concrete in civil engineering (CE 3.5)

The economic activities related to energy (1 through 8) and to water supply and waste water management (9 and 10) are included as Taxonomy-eligible because the construction of such facilities and systems is included in the respective definitions. As a rule, STRABAG Group is only active in the construction of these facilities but does not operate them. In individual cases, such facilities are operated as part of the project development business.

This also applies to the economic activities related to transport (11 and 12). The definition includes the construction of infrastructure for rail transport and for personal mobility carried out by the STRABAG Group.

As the construction of new buildings (13) is defined as the development of building projects for residential and non-residential buildings and the construction of complete residential or non-residential buildings on contract basis, only those building construction projects in which the STRABAG Group acts as general contractor or erects entire buildings as part of a project development are included under this activity.

The renovation of existing buildings (14) is defined in the EU Taxonomy as construction and civil engineering works or preparation thereof, which is why the STRABAG Group's renovation and conversion activities in building construction are recorded here.

The maintenance of roads and motorways (19) as defined by the EU Taxonomy includes routine maintenance, preventive maintenance and rehabilitation of asphalt and concrete roads. The maintenance operation mainly concerns the binder course, surface course and concrete slabs. STRABAG's road construction activities, which include maintenance and rehabilitation as types of work, are covered by this definition.

The economic activity "Use of concrete in civil engineering" (20) encompasses the use of concrete for new construction, reconstruction or maintenance of civil engineering objects, except concrete road surfaces and maintenance services that are already covered by "Maintenance of roads and motorways" (19). The projects of the business areas concerned, in which concrete, reinforced concrete or prestressed concrete is used as the main construction material, fall under this economic activity.

## **Assessment of Taxonomy alignment**

As the STRABAG Group's revenue (turnover) stems from a large number of very different individual projects, the examination of the technical criteria of the Taxonomy-eligible economic activities cannot be carried out at the level of the activity itself but only at the individual project level. In the 2023 financial year, only those economic activities relating to the environmental objectives of climate change mitigation and climate change adaptation had to be reviewed. With regard to these two environmental objectives, approximately 4,300 projects were Taxonomy-eligible in the 2023 financial year. The assessment requires a considerable administrative effort due to the extensive and detailed criteria involved. In addition, a wide variety of technical screening criteria were defined for each economic activity within the framework of the delegated regulations. For this reason, the detailed assessment for Taxonomy alignment is carried out per individual project for the three economic activities with the highest turnover: construction of new buildings (as general contractor), renovation of existing buildings, and infrastructure for rail transport. These three economic activities account for 85% of the total Taxonomy-eligible turnover of the two above-mentioned environmental objectives and comprise more than 2,400 individual projects, which is why only projects with an annual output volume of more than € 5 million were examined in detail.

For the economic activities not examined at the individual project level, an analysis of the technical screening criteria was carried out using typified construction site organisations and structures.

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Especially with regard to electricity generation facilities and water supply and sewerage systems, the technical screening criteria relate to operation or the equipment used. STRABAG has no information in this regard, as the equipment is not included in STRABAG's scope of services.

As data for reviewing Taxonomy alignment is not available for these projects, these projects were recognised as Taxonomy-eligible but not Taxonomy-aligned in accordance with question 13 of the FAQs published in December 2022.

STRABAG SE is a leading European technology group for construction services. These services are provided on the basis of public tenders or specifications from private clients. Sustainable solutions are offered. STRABAG has an influence on the ecological design of buildings only in rare cases or within the scope of its own project developments. In public tenders in particular, the company is usually only commissioned to carry out the construction work.

The review of the individual projects has shown that many criteria specified by the EU Taxonomy are not yet taken into account as standard practice in construction projects. We expect that an increasing number of tenders will meet the EU Taxonomy criteria in the future.

## **Turnover (revenue)**

Determination of the denominator according to Article 8 Annex 1:

The turnover comprises revenue that was recognised in accordance with IAS 1.82(a), determined on the basis of IFRS 15. It includes revenue from construction contracts, revenue from construction materials, revenue from facility management, revenue from project developments and other revenue.

Determination of the numerator according to Article 8 Annex 1:

In line with the management approach described above, the Taxonomy-eligible projects were assessed at the individual project level or through analytical reviews for Taxonomy alignment.

As the individual economic activities can be Taxonomy-aligned or Taxonomy-eligible with regard to several environmental objectives, care must be taken to avoid redundancies when determining the Taxonomy-aligned or Taxonomy-eligible turnover.

The turnover is as follows:

A detailed presentation by economic activity in accordance with the reporting templates from Annex II is available in the Notes.

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#### **Turnover (revenue)**

|                                                                                                                   | 2023      |        | 2022      |        |
|-------------------------------------------------------------------------------------------------------------------|-----------|--------|-----------|--------|
|                                                                                                                   | € mln.    | %      | € mln.    | %      |
| Turnover related to environmentally sustainable activities (Taxonomy-aligned) (A.1)                               | 1,277.60  | 7.23   | 1,088.55  | 6.39   |
| Turnover related to Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned) (A.2) | 11,561.45 | 65.44  | 5,306.38  | 31.17  |
| Total (A.1 + A.2)                                                                                                 | 12,839.05 | 72.67  | 6,394.93  | 37.56  |
| Turnover related to Taxonomy-non-eligible activities (B)                                                          | 4,827.49  | 27.33  | 10,630.92 | 62.44  |
| Total (A+B)                                                                                                       | 17,666.54 | 100.00 | 17,025.85 | 100.00 |

The increase in Taxonomy-eligible turnover is attributable to the inclusion of the additional environmental objectives, which has resulted in more of the STRABAG SE Group's business activities being recognised as Taxonomy-eligible economic activities.

All turnover reported in the numerator relate to revenue in accordance with IFRS 15 and are reported as revenue in the consolidated financial statements of STRABAG SE.

The result shows that 27.33% of the STRABAG Group's business activities are not covered by the EU Taxonomy. This applies in particular to property and facility services, building materials production and the new road construction. As a result, there are no technical screening criteria laid out in the regulation to assess their degree of sustainability.

A large proportion of building construction also does not fall under the Taxonomy-eligible economic activities, as the definition is aimed at the construction of complete residential and non-residential buildings. In many cases, however, STRABAG is only responsible for individual parts of buildings. When constructing parts of buildings, STRABAG does not have the necessary data for assessing the sustainability of this activity against the screening criteria.

Nevertheless, sustainable solutions in essential business activities are key for a successful transition to a sustainable economy. STRABAG relies on relevant standards in this area and pursues a comprehensive sustainability strategy. Detailed information can be found elsewhere in this Sustainability Report.

The EU Taxonomy is constantly evolving. An adaptation and expansion of the economic activities and the screening criteria is to be expected.

## **Capital expenditures (CapEx)**

Determination of the denominator according to Article 8 Annex 1:

Capital expenditures as defined by the EU Taxonomy include additions to tangible and intangible fixed assets, including business combinations. Also included are additions to rightof-use assets in accordance with IFRS 16. The disclosures are made before depreciation, amortisation, impairment or other changes in value. The total capital expenditures in intangible and tangible assets reported in the IFRS consolidated financial statements form the starting point for determining the investments.

Determination of the numerator according to Article 8 Annex 1:

Taxonomy-eligible and Taxonomy-aligned expenditures can be divided into three categories:

– Capital expenditures related to assets that are associated with Taxonomy-eligible or Taxonomy-aligned economic activities

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- Acquisition of assets related to Taxonomy-eligible or Taxonomy-aligned economic activities or individual measures that reduce greenhouse gas emissions
- Capital expenditures incurred as part of a plan to expand Taxonomy-aligned economic activities or to allow Taxonomy-eligible economic activities to become Taxonomyaligned (CapEx plan)

## **Capital expenditures related to assets that are associated with Taxonomy-eligible or Taxonomy-aligned economic activities**

The STRABAG Group has a central equipment management function that controls the procurement, servicing, maintenance, repair, deployment and utilisation of construction machinery, mechanical equipment and vehicles throughout the Group.

A clear allocation of construction equipment and the vehicle fleet to individual projects and thus to economic activities is not possible. In the case of mixed-use assets, these are assigned to Taxonomy-eligible or Taxonomy-aligned economic activities by means of a suitable classification key. STRABAG assigns technical equipment, machinery, the vehicle fleet, and operating and office equipment to this category. The acquisition of these assets through business combinations is also included here.

The equipment intensity in construction projects varies greatly; especially in projects with a high level of subcontractor services, equipment use differs considerably compared to services performed using the company's own personnel.

The allocation of capital expenditures is therefore carried out in the ratio of equipment costs recorded in the management reporting on projects with Taxonomy-eligible or Taxonomyaligned turnover in relation to the total equipment costs according to the management reporting.

## **Acquisition of assets related to Taxonomy-eligible or Taxonomy-aligned economic activities or individual measures that reduce greenhouse gas emissions**

Buildings and photovoltaic systems constructed by STRABAG for its own use are recognised as Taxonomy-eligible economic activities. Any real estate or photovoltaic array that was acquired or built in-house in a certain financial year will be reviewed for compliance with the technical screening criteria and thus for Taxonomy alignment. The acquisition or construction of these buildings is reported in the Consolidated Statement of Fixed Assets under "Properties and buildings" or "Facilities under construction".

The acquisition of vehicles also represents an acquisition of assets related to a Taxonomyeligible economic activity. Capital expenditures for passenger cars that are not directly attributable to the provision of services are therefore included under this item. When assessing Taxonomy alignment, the technical screening criteria must be verified by the manufacturer or supplier. This evidence has not yet been provided to the STRABAG Group for vehicle investments in the 2023 financial year, which is why only Taxonomy-eligible investments are shown here.

## **Capital expenditures incurred as part of a plan to expand Taxonomy-aligned economic activities or to allow Taxonomyeligible economic activities to become Taxonomy-aligned (CapEx plan)**

STRABAG is rethinking the future of construction. With numerous innovation and sustainability projects, the Group is working to reduce CO<sup>2</sup> emissions in administration and construction projects in order to achieve the goal of becoming climate neutral in 2040. The circular

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economy, or circularity, was also defined as one of the six key strategic topics of our Strategy 2030. Detailed information can be found elsewhere in this Sustainability Report.

Whether and to what extent an economic activity can be classified as Taxonomy-aligned is to be assessed on the basis of the screening criteria for the individual construction projects. Since STRABAG essentially provides construction services on the basis of public tenders or specifications from clients, Taxonomy-aligned economic activities can only be expanded together with the clients. Therefore, no investment plans currently exist in this regard. The same applies to specific investment projects to meet the technical screening criteria for climate change adaptation.

It should be noted that capital expenditures to expand Taxonomy-aligned turnover are to be reported in this category. Since the technical screening criteria usually refer to the building and not to the construction process, there is no direct connection between capital expenditures and Taxonomy-aligned turnover.

## **Capital expenditures for Taxonomy-non-eligible economic activities**

This category comprises capital expenditures that cannot be allocated to Taxonomy-eligible economic activities. The right-of-use assets from leases involve a large number of real estate leases for office locations. These are not broken down on the basis of equipment costs but are allocated in their entirety to capital expenditures related to economic activities that are not covered by the Taxonomy. The calculation is based on the total additions to intangible assets and to property, plant and equipment according to the IFRS consolidated financial statements. First, the capital expenditures for the acquisition of assets related to Taxonomyeligible or Taxonomy-aligned economic activities as well as the Taxonomy-non-eligible expenditures are determined. The remaining expenditures are allocated on the basis of the Taxonomy-aligned and Taxonomy-eligible turnover, thus avoiding double counting of expenditures related to several Taxonomy-eligible or Taxonomy-aligned economic activities.

The total capital expenditures are as follows:

A detailed presentation by economic activity in accordance with the reporting templates from Annex II is available in the Notes.

|                                                                                                                                 | 2023   |        | 2022   |        |
|---------------------------------------------------------------------------------------------------------------------------------|--------|--------|--------|--------|
|                                                                                                                                 | € mln. | %      | € mln. | %      |
| CapEx related to environmentally<br>sustainable activities (Taxonomy-<br>aligned) (A.1)                                         | 29.38  | 4.15   | 22.27  | 2.87   |
| CapEx related to Taxonomy-eligible but<br>not environmentally sustainable activities<br>(not Taxonomy-aligned activities) (A.2) | 356.30 | 50.28  | 269.00 | 34.63  |
| Total (A.1 + A.2)                                                                                                               | 385.67 | 54.43  | 291.27 | 37.50  |
| CapEx related to Taxonomy-non-eligible<br>activities (B)                                                                        | 322.89 | 45.57  | 485.50 | 62.50  |
| Total (A+B)                                                                                                                     | 708.57 | 100.00 | 776.77 | 100.00 |

#### **CapEx**

The Taxonomy-aligned capital expenditures include € 12.15 million (previous year:

€ 10.41 million) related to technical equipment and machinery; € 13.51 million (previous year:

€ 8.01 million) related to other facilities, furniture and fixtures and office equipment;

€ 1.23 million (previous year: € 3.55 million) related to facilities under construction; and € 5.68 million (previous year: € 0.30 million) related to business combinations. The capital

expenditures are shown in the statement of fixed assets.

{68}------------------------------------------------

## **Operating expenditures (OpEx)**

Determination of the denominator according to Article 8 Annex 1:

Operating expenditures as defined by the EU Taxonomy are, in addition to non-capitalisable research and development activities, all maintenance and repair expenditures as well as shortterm leasing expenses, building renovation activities and other directly attributable costs relevant to the ongoing maintenance and preservation of the functionality of intangible and tangible assets.

Determination of the numerator according to Article 8 Annex 1:

Analogous to the procedure for capital expenditures, the repair and maintenance costs for technical equipment, machinery, the vehicle fleet, and furniture and fixtures are allocated to Taxonomy-aligned, Taxonomy-eligible and Taxonomy-non-eligible operating expenditures in proportion to the equipment costs.

The maintenance expenses for real estate can be partially allocated to the economic activity "Renovation of existing buildings" or to "Maintenance and repair of energy efficiency equipment". These individual measures are therefore Taxonomy-eligible and, if the screening criteria are met, Taxonomy-aligned operating expenditures.

A detailed examination of the maintenance of real estate with regard to the technical screening criteria is only carried out, however, if the individual measure exceeds the expenditure of € 3 million. In the 2023 financial year, this value was not exceeded, which is why the entire allocation was made under Taxonomy-non-eligible operating expenditures.

Double recognition is avoided because the individual measures are initially subtracted from the total and only then is the remainder allocated using the equipment costs as a basis.

The basis for determining the operating expenditures are the respective expense items according to the IFRS consolidated balance sheet. The operating expenditures are as follows:

A detailed presentation by economic activity in accordance with the reporting templates from Annex II is available in the Notes.

|                                                                                                                                |  | 2023   |        | 2022   |        |
|--------------------------------------------------------------------------------------------------------------------------------|--|--------|--------|--------|--------|
|                                                                                                                                |  | € mln. | %      | € mln. | %      |
| OpEx related to environmentally<br>sustainable activities (Taxonomy-<br>aligned) (A.1)                                         |  | 16.87  | 5.34   | 12.13  | 4.09   |
| OpEx related to Taxonomy-eligible but<br>not environmentally sustainable activities<br>(not Taxonomy-aligned activities) (A.2) |  | 166.36 | 52.65  | 56.86  | 19.19  |
| Total (A.1 + A.2)                                                                                                              |  | 183.23 | 57.99  | 68.99  | 23.28  |
| OpEx of Taxonomy-non-eligible<br>activities (B)                                                                                |  | 132.74 | 42.01  | 227.41 | 76.72  |
| Total (A+B)                                                                                                                    |  | 315.97 | 100.00 | 296.40 | 100.00 |

#### **OpEx**

The Taxonomy-aligned operating expenditures include € 13.08 million (previous year: € 9.56 million) related to maintenance of construction equipment and € 3.79 million (previous year: € 2.57 million) related to maintenance of the vehicle fleet. Recognition in the IFRS consolidated financial statements is made under the item "Other services used".

The STRABAG SE Group is not active in the economic activities 4.26 through 4.31 of the Delegated Regulation with regard to the environmental objectives of climate change mitigation and climate change adaptation, which is why the reporting forms relating to nuclear energy and fossil gas activities only contain blank reports.

{69}------------------------------------------------

## <span id="page-69-0"></span>**Minimum safeguards**

Assessing Taxonomy alignment in accordance with Articles 3 and 18 of the EU Taxonomy Regulation (EU 2020/852) also requires compliance with minimum social safeguards. The EU Taxonomy thus combines economic, environmental and social criteria for classifying sustainable economic activities. The minimum safeguards included in the EU Taxonomy are there to ensure that companies, when carrying out their economic activities, have procedures in place that protect human and workers' rights and which guarantee compliance with standards relating to taxation and fair competition. The safeguards are also designed to prevent serious offences with regard to these issues. An economic activity is carried out in alignment with the minimum safeguards if the following minimum social standards are followed in its implementation:

- OECD Guidelines for Multinational Enterprises
- United Nations (UN) Guiding Principles on Business and Human Rights
- Core Conventions of the International Labour Organization (ILO)

These international frameworks comprise principles and guidelines for corporate responsibility in relation to the four previously mentioned topics of human rights, corruption, taxation and fair competition.

A number of group directives and policies are in place to implement the requirements for STRABAG arising from the minimum safeguards and from applicable legislation.

The following table provides an overview of the most important group directives and policies that were analysed:

| Topic            |                                                                                                                                                             |
|------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------|
| Human rights     | Code of Conduct, Sustainability Policy, Supplier Code of Conduct, Health and<br>Safety Policy, ombudspersons, Employment Conditions and Human Rights Policy |
| Corruption       | Code of Conduct, Business Compliance Management System, online<br>whistleblower platform, Supplier Code of Conduct                                          |
| Taxation         | Directives and technical instructions based on national legislation                                                                                         |
| Fair competition | Business Compliance Management System, online whistleblower platform                                                                                        |
|                  | STRABAG group directives, processes and policies                                                                                                            |

The following observations can be made in relation to the items presented in the table above: The Code of Conduct and the Sustainability Policy (formerly Corporate Responsibility Policy), which was updated during the 2023 reporting year, form part of the Management Manual und are based on the principles set out in the Universal Declaration of Human Rights, the ILO Fundamental Conventions, the OECD Guidelines for Multinational Enterprises and the Ten Principles of the UN Global Compact.

The Code of Conduct and the Sustainability Policy are binding for all employees of STRABAG SE and all its subsidiaries at home and abroad. Both documents are available in all Group languages and can be accessed on the intranet. The Code of Conduct is also published on the website of STRABAG SE and – as far as possible under national law – forms part of the employment contracts.

The corporate-wide Policy on Employment Conditions and Human Rights was approved by the Management Board in the 2023 reporting year as a commitment to compliance with human rights and international labour standards and adopted in all Group languages. The management of STRABAG is called upon to ensure compliance with principles relating to these topics through appropriate measures within the scope of their respective area of responsibility. Any negative impacts of STRABAG's business activities are identified, evaluated and appropriate measures are taken to avoid or reduce them through due diligence, risk management and the annual materiality analysis.

{70}------------------------------------------------

SUSTAINABILITY

| Chapter: Human Rights                                     | This is supported by the continued development and preparation of the corporate-wide roll-                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|-----------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| Find out more                                             | out of a Social Compliance Management System in the 2023 reporting year. The core<br>element of the management system is the risk management with regard to human rights and<br>environmental risks with defined responsibilities and the definition of relevant measures for<br>compliance with our due diligence processes.                                                                                                                                                                                                                                                                                                                                                                                                                   |
|                                                           | The STRABAG Supplier Code of Conduct sets out requirements for suppliers,<br>subcontractors and other business partners on the topics of business compliance, human<br>rights, working conditions and the environment. It applies to all STRABAG suppliers and<br>subcontractors, including their boards and committees, employees, representatives and<br>subcontractors. STRABAG suppliers and subcontractors must implement these principles and<br>requirements with appropriate care and are required to pass on the information contained<br>therein to relevant employees and subcontractors.                                                                                                                                            |
| Chapter: Fair Competition<br>Find out more                | Another instrument to ensure alignment with the minimum safeguards, particularly with regard<br>to corruption and fair competition, is STRABAG's certified<br>Business Compliance Management System (BCMS). Together with the Code of Conduct,<br>the BCMS forms part of the corporate-wide Ethics and Business Compliance System.                                                                                                                                                                                                                                                                                                                                                                                                              |
|                                                           | STRABAG counters risks in occupational health and safety with its corporate-wide<br>occupational health and safety management system (ISO 45001) and the establishment of a<br>corporate-wide occupational health management system. Our principles on occupational<br>health and safety and their implementation are laid down in our Health and Safety Policy and<br>apply to all employees in the Group, including those at contracted external companies.                                                                                                                                                                                                                                                                                   |
|                                                           | Another relevant group of topics in relation to the minimum safeguards concerns the<br>safeguarding of employee interests. STRABAG respects the principle of freedom of assembly<br>and free participation in trade unions and works councils in accordance with local legislation<br>and expects the same from its suppliers and subcontractors. STRABAG SE has a group works<br>council, represented on the Supervisory Board of STRABAG SE, which campaigns for the<br>interests of employees. National and company-specific works councils also exist in addition to<br>the group works council. 94% of STRABAG's employees are covered by collective<br>agreements, with corresponding national requirements observed at all subsidiaries. |
|                                                           | The principles of STRABAG's tax policy call for compliance with all applicable tax laws and<br>other relevant regulations internationally. Numerous directives, organisational instructions and<br>controls have been implemented in the individual countries to ensure appropriate taxation and<br>compliance with the relevant regulations.                                                                                                                                                                                                                                                                                                                                                                                                   |
| STRABAG online whistleblower<br>platform<br>Find out more | Non-compliance with the minimum safeguards by STRABAG, but also by companies in the<br>supply chain, can be reported by any STRABAG employee, as well as by direct and indirect<br>suppliers and other stakeholders, via an online whistleblower platform or to the designated<br>contact persons (ombudspersons). The information or questions received via the<br>whistleblower platform are treated confidentially and will only be passed on to third parties on<br>a need-to-know basis. The whistleblowers can disclose their identity or choose to remain<br>anonymous. In either case, the identity of the whistleblower will be protected from public<br>disclosure.                                                                   |
|                                                           | The ombudsperson system gets involved if the matter received is a justified case and non-<br>compliance with one of the safeguards seems plausible. To ensure an appropriate response to<br>the violation, the responsible management level takes appropriate organisational and<br>disciplinary action.                                                                                                                                                                                                                                                                                                                                                                                                                                        |
|                                                           | The previous discussions show that STRABAG has implemented a comprehensive, corporate                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |

wide set of instruments to follow the EU Taxonomy's minimum safeguards.

{71}------------------------------------------------

| Reporting sheet: Proportion of turnover derived from goods or services associated with Taxonomy-aligned economic activities – Disclosure for the year 2023 |                     |                       |                                             |                                     |                                    |                  |                  |                      |                   |                                      |                                      |            |                                                  |                       |                   |                         |                                                                                      |                                     |                                       |  |  |
|------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------|-----------------------|---------------------------------------------|-------------------------------------|------------------------------------|------------------|------------------|----------------------|-------------------|--------------------------------------|--------------------------------------|------------|--------------------------------------------------|-----------------------|-------------------|-------------------------|--------------------------------------------------------------------------------------|-------------------------------------|---------------------------------------|--|--|
| Business year 2023                                                                                                                                         |                     |                       | Year                                        |                                     | Substantial contribution criteria  |                  |                  |                      |                   |                                      |                                      |            | DNSH criteria ("Does Not<br>Significantly Harm") |                       |                   |                         |                                                                                      |                                     |                                       |  |  |
| Economic activities (1)                                                                                                                                    | Code (2)            | Absolute Turnover (3) | Proportion<br>of<br>Turnover<br>2023<br>(4) | Climate Change Mitigation (CCM) (5) | Climate Change Adaptation (CCA (6) | Water (7)        | Pollution (8)    | Circular economy (9) | Biodiversity (10) | Climate Change Mitigation (CCM) (11) | Climate Change Adaptation (CCA) (12) | Water (13) | Pollution (14)                                   | Circular economy (15) | Biodiversity (16) | Minimum Safeguards (17) | Proportion of taxonomy aligned (A.1.)<br>or eligible (A.2.) Turnover, year 2022 (18) | Category "enabling activities" (19) | Category transitional activities (20) |  |  |
|                                                                                                                                                            |                     | T€                    | %                                           | Y;<br>N;<br>N/EL                    | Y;<br>N;<br>N/EL                   | Y;<br>N;<br>N/EL | Y;<br>N;<br>N/EL | Y;<br>N;<br>N/EL     | Y;<br>N;<br>N/EL  | Y/N                                  | Y/N                                  | Y/N        | Y/N                                              | Y/N                   | Y/N               | Y/N                     | %                                                                                    | E                                   | T                                     |  |  |
| A. Taxonomy-eligible activities                                                                                                                            |                     |                       |                                             |                                     |                                    |                  |                  |                      |                   |                                      |                                      |            |                                                  |                       |                   |                         |                                                                                      |                                     |                                       |  |  |
| A.1. Environmentally sustainable activities (Taxonomy-aligned)                                                                                             |                     |                       |                                             |                                     |                                    |                  |                  |                      |                   |                                      |                                      |            |                                                  |                       |                   |                         |                                                                                      |                                     |                                       |  |  |
| Infrastructure for rail transport                                                                                                                          | CCM 6.14            | 954,893.43            | 5.41                                        | Y                                   | N/EL                               | N/EL             | N/EL             | N/EL                 | N/EL              | Y                                    | Y                                    | Y          | Y                                                | Y                     | Y                 | Y                       | 5.70                                                                                 | E                                   |                                       |  |  |
| Construction of new buildings (as<br>general contractor)                                                                                                   | CCM 7.1             | 313,552.41            | 1.77                                        | Y                                   | N/EL                               | N/EL             | N/EL             | N/EL                 | N/EL              | Y                                    | Y                                    | Y          | Y                                                | Y                     | Y                 | Y                       | 0.69                                                                                 |                                     |                                       |  |  |
| Renovation of existing buildings                                                                                                                           | CCM 7.2             | 9,154.23              | 0.05                                        | Y                                   | N/EL                               | N/EL             | N/EL             | N/EL                 | N/EL              | Y                                    | Y                                    | Y          | Y                                                | Y                     | Y                 | Y                       | 0.00                                                                                 |                                     | T                                     |  |  |
| Turnover related to<br>environmentally sustainable<br>activities (Taxonomy-aligned)<br>(A.1)                                                               |                     | 1,277,600.07          | 7.23                                        | 7.23                                | 0.00                               | 0.00             | 0.00             | 0.00                 | 0.00              |                                      |                                      |            |                                                  |                       |                   |                         | 6.39                                                                                 |                                     |                                       |  |  |
| Of which Enabling                                                                                                                                          |                     | 954,893.43            | 5.41                                        | 5.41                                | 0.00                               | 0.00             | 0.00             | 0.00                 | 0.00              | Y                                    | Y                                    | Y          | Y                                                | Y                     | Y                 | Y                       | 5.70                                                                                 | E                                   |                                       |  |  |
| Of which Transitional                                                                                                                                      |                     | 9,154.23              | 0.05                                        | 0.05                                |                                    |                  |                  |                      |                   | Y                                    | Y                                    | Y          | Y                                                | Y                     | Y                 | Y                       | 0.00                                                                                 |                                     | T                                     |  |  |
| A.2. Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities)                                                    |                     |                       |                                             |                                     |                                    |                  |                  |                      |                   |                                      |                                      |            |                                                  |                       |                   |                         |                                                                                      |                                     |                                       |  |  |
| Electricity generation using solar<br>photovoltaic technology                                                                                              | CCM 4.1             | 30,471.99             | 0.17                                        | EL                                  | N/EL                               | N/EL             | N/EL             | N/EL                 | N/EL              |                                      |                                      |            |                                                  |                       |                   |                         | 0.04                                                                                 |                                     |                                       |  |  |
| Electricity generation from wind<br>power                                                                                                                  | CCM 4.3             | 98,130.46             | 0.56                                        | EL                                  | N/EL                               | N/EL             | N/EL             | N/EL                 | N/EL              |                                      |                                      |            |                                                  |                       |                   |                         | 0.26                                                                                 |                                     |                                       |  |  |
| Electricity generation from<br>hydropower                                                                                                                  | CCM 4.5             | 29,952.68             | 0.17                                        | EL                                  | N/EL                               | N/EL             | N/EL             | N/EL                 | N/EL              |                                      |                                      |            |                                                  |                       |                   |                         | 0.24                                                                                 |                                     |                                       |  |  |
| Electricity generation from<br>geothermal energy                                                                                                           | CCM 4.6             | 1,624.86              | 0.01                                        | EL                                  | N/EL                               | N/EL             | N/EL             | N/EL                 | N/EL              |                                      |                                      |            |                                                  |                       |                   |                         | 0.25                                                                                 |                                     |                                       |  |  |
| Electricity generation from<br>renewable non-fossil gaseous and<br>liquid fuels                                                                            | CCM 4.7             | 19,232.14             | 0.11                                        | EL                                  | N/EL                               | N/EL             | N/EL             | N/EL                 | N/EL              |                                      |                                      |            |                                                  |                       |                   |                         | 0.04                                                                                 |                                     |                                       |  |  |
| Electricity generation from<br>bioenergy                                                                                                                   | CCM 4.8             | 13,648.45             | 0.08                                        | EL                                  | N/EL                               | N/EL             | N/EL             | N/EL                 | N/EL              |                                      |                                      |            |                                                  |                       |                   |                         | 0.12                                                                                 |                                     |                                       |  |  |
| Transmission and distribution of<br>electricity                                                                                                            | CCM 4.9             | 24,404.80             | 0.14                                        | EL                                  | N/EL                               | N/EL             | N/EL             | N/EL                 | N/EL              |                                      |                                      |            |                                                  |                       |                   |                         | 0.05                                                                                 |                                     |                                       |  |  |
| District heating/cooling distribution                                                                                                                      | CCM 4.15            | 90,305.43             | 0.51                                        | EL                                  | N/EL                               | N/EL             | N/EL             | N/EL                 | N/EL              |                                      |                                      |            |                                                  |                       |                   |                         | 0.11                                                                                 |                                     |                                       |  |  |
| Construction and extension of<br>water supply systems                                                                                                      | CCM 5.1/ WTR<br>2.1 | 179,245.58            | 1.01                                        | EL                                  | N/EL                               | N/EL             | N/EL             | N/EL                 | N/EL              |                                      |                                      |            |                                                  |                       |                   |                         | 1.14                                                                                 |                                     |                                       |  |  |
| Construction and extension of<br>waste water collection and<br>treatment                                                                                   | CCM 5.3/ WTR<br>2.2 | 323,387.30            | 1.83                                        | EL                                  | N/EL                               | N/EL             | N/EL             | N/EL                 | N/EL              |                                      |                                      |            |                                                  |                       |                   |                         | 2.06                                                                                 |                                     |                                       |  |  |
| Infrastructure for personal mobility,<br>cycle logistics                                                                                                   | CCM 6.13            | 199,613.32            | 1.13                                        | EL                                  | N/EL                               | N/EL             | N/EL             | N/EL                 | N/EL              |                                      |                                      |            |                                                  |                       |                   |                         | 0.98                                                                                 |                                     |                                       |  |  |

EL

EL

EL

EL

EL

{72}------------------------------------------------

| Construction of new buildings (as<br>general contractor)                                                                               | CCM 7.1/ CE 3.1 | 3,445,338.07  | 19.50  | EL       | N/<br>EL | N/<br>EL | N/<br>EL | EL       | N/<br>EL | 18.12 |
|----------------------------------------------------------------------------------------------------------------------------------------|-----------------|---------------|--------|----------|----------|----------|----------|----------|----------|-------|
| Renovation of existing buildings                                                                                                       | CCM 7.2 /CE 3.2 | 810,469.89    | 4.59   | EL       | N/<br>EL | N/<br>EL | N/<br>EL | EL       | N/<br>EL | 3.94  |
| Flood risk prevention and<br>protection infrastructure                                                                                 | CCA 14.12       | 129,394.19    | 0.73   | N/<br>EL | EL       | N/<br>EL | N/<br>EL | N/<br>EL | N/<br>EL | n.a.  |
| Sustainable urban drainage<br>systems                                                                                                  | WTR 2.3         | 19,177.52     | 0.11   | N/<br>EL | N/<br>EL | EL       | N/<br>EL | N/<br>EL | N/<br>EL | n.a.  |
| Sorting and material recovery of<br>non-hazardous waste                                                                                | CE 2.7          | 223,890.38    | 1.27   | N/<br>EL | N/<br>EL | N/<br>EL | N/<br>EL | EL       | N/<br>EL | n.a.  |
| Construction of new buildings                                                                                                          | CE 3.1          | 197,498.53    | 1.12   | N/<br>EL | N/<br>EL | N/<br>EL | N/<br>EL | EL       | N/<br>EL | n.a.  |
| Renovation of existing buildings                                                                                                       | CE 3.2          | 125,705.36    | 0.71   | N/<br>EL | N/<br>EL | N/<br>EL | N/<br>EL | EL       | N/<br>EL | n.a.  |
| Demolition and wrecking of<br>buildings and other structures                                                                           | CE 3.3          | 14,430.02     | 0.08   | N/<br>EL | N/<br>EL | N/<br>EL | N/<br>EL | EL       | N/<br>EL | n.a.  |
| Maintenance of roads and<br>motorways                                                                                                  | CE 3.4          | 2,776,933.20  | 15.72  | N/<br>EL | N/<br>EL | N/<br>EL | N/<br>EL | EL       | N/<br>EL | n.a.  |
| Use of concrete in civil engineering                                                                                                   | CE 3.5          | 2,065,927.73  | 11.69  | N/<br>EL | N/<br>EL | N/<br>EL | N/<br>EL | EL       | N/<br>EL | n.a.  |
| Turnover related to Taxonomy-<br>eligible but not environmentally<br>sustainable activities (not<br>Taxonomy-aligned activities) (A.2) |                 | 11,561,448.59 | 65.44  |          |          |          |          |          |          | 31.17 |
| A. Turnover of Taxonomy eligible<br>activities (A.1+A.2)                                                                               |                 | 12,839,048.65 | 72.67  |          |          |          |          |          |          | 37.56 |
| B. Taxonomy-non-eligible activities                                                                                                    |                 |               |        |          |          |          |          |          |          |       |
| Turnover related to Taxonomy non-<br>eligible activities                                                                               |                 | 4,827,491.40  | 27.33  |          |          |          |          |          |          |       |
| Total                                                                                                                                  |                 | 17,666,540.05 | 100.00 |          |          |          |          |          |          |       |

{73}------------------------------------------------

|                                                                                                         |                     |                       |                                                        |                                        | Substantial contribution criteria      |                      |                      |                         |                      |                                         | DNSH criteria ("Does Not<br>Significantly Harm") |            |                |                          |                   |                            |                                                                                            |                                           |                                               |
|---------------------------------------------------------------------------------------------------------|---------------------|-----------------------|--------------------------------------------------------|----------------------------------------|----------------------------------------|----------------------|----------------------|-------------------------|----------------------|-----------------------------------------|--------------------------------------------------|------------|----------------|--------------------------|-------------------|----------------------------|--------------------------------------------------------------------------------------------|-------------------------------------------|-----------------------------------------------|
| Business year 2023                                                                                      |                     |                       | Year                                                   |                                        |                                        |                      |                      |                         |                      |                                         |                                                  |            |                |                          |                   |                            |                                                                                            |                                           |                                               |
| Economic activities (1)                                                                                 | Code (2)            | Absolute CapEx<br>(3) | Pro-<br>portion<br>of<br>CapEx,<br>Year<br>2023<br>(4) | Climate Change<br>Mitigation (CCM) (5) | Climate Change<br>Adaptation (CCA) (6) | Water (7)            | Pollution (8)        | Circular<br>economy (9) | Biodiversity (10)    | Climate Change<br>Mitigation (CCM) (11) | Climate Change<br>Adaptation (CCA) (12)          | Water (13) | Pollution (14) | Circular<br>economy (15) | Biodiversity (16) | Minimum<br>Safeguards (17) | Proportion of<br>taxonomy aligned<br>(A.1.) or eligible<br>(A.2.) CapEx, year<br>2022 (18) | Category<br>"enabling activities"<br>(19) | Category<br>"transitional<br>activities" (20) |
|                                                                                                         |                     | T€                    | %                                                      | Y;<br>N;<br>N/<br>EL                   | Y;<br>N;<br>N/<br>EL                   | Y;<br>N;<br>N/<br>EL | Y;<br>N;<br>N/<br>EL | Y;<br>N;<br>N/<br>EL    | Y;<br>N;<br>N/<br>EL | Y/<br>N                                 | Y/<br>N                                          | Y/<br>N    | Y/<br>N        | Y/<br>N                  | Y/<br>N           | Y/<br>N                    | %                                                                                          | E                                         |                                               |
| A. Taxonomy-eligible activities                                                                         |                     |                       |                                                        |                                        |                                        |                      |                      |                         |                      |                                         |                                                  |            |                |                          |                   |                            |                                                                                            |                                           |                                               |
| A.1. Environmentally sustainable activities (Taxonomy-aligned)                                          |                     |                       |                                                        |                                        |                                        |                      |                      |                         |                      |                                         |                                                  |            |                |                          |                   |                            |                                                                                            |                                           |                                               |
| Infrastructure for rail transport                                                                       | CCM 6.14            | 19,971.84             | 2.82                                                   | Y                                      | N/<br>EL                               | N/<br>EL             | N/<br>EL             | N/<br>EL                | N/<br>EL             | Y                                       | Y                                                | Y          | Y              | Y                        | Y                 | Y                          | 2.73                                                                                       | E                                         |                                               |
| Construction of new buildings (as<br>general contractor)                                                | CCM 7.1             | 9,386.43              | 1.32                                                   | Y                                      | N/<br>EL                               | N/<br>EL             | N/<br>EL             | N                       | N/<br>EL             | Y                                       | Y                                                | Y          | Y              | Y                        | Y                 | Y                          | 0.14                                                                                       |                                           |                                               |
| Renovation of existing buildings                                                                        | CCM 7.2.            | 17.09                 | 0.00                                                   | Y                                      | N/<br>EL                               | N/<br>EL             | N/<br>EL             | N                       | N/<br>EL             | Y                                       | Y                                                | Y          | Y              | Y                        | Y                 | Y                          | 0.00                                                                                       |                                           |                                               |
| CapEx related to environmentally<br>sustainable activities (Taxonomy-<br>aligned) (A.1)                 |                     | 29,375.36             | 4.15                                                   | 4.15                                   | 0.00                                   | 0.00                 | 0.00                 | 0.00                    | 0.00                 |                                         |                                                  |            |                |                          |                   |                            | 2.87                                                                                       |                                           |                                               |
| Of which Enabling                                                                                       |                     | 19,971.84             | 2.82                                                   | 2.82                                   | 0.00                                   | 0.00                 | 0.00                 | 0.00                    | 0.00                 | Y                                       | Y                                                | Y          | Y              | Y                        | Y                 | Y                          | 2.73                                                                                       | E                                         |                                               |
| Of which Transitional                                                                                   |                     | 17.09                 | 0.00                                                   | 0.00                                   |                                        |                      |                      |                         |                      | Y                                       | Y                                                | Y          | Y              | Y                        | Y                 | Y                          | 0.00                                                                                       |                                           |                                               |
| A.2. Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) |                     |                       |                                                        |                                        |                                        |                      |                      |                         |                      |                                         |                                                  |            |                |                          |                   |                            |                                                                                            |                                           |                                               |
| Electricity generation using solar<br>photovoltaic technology                                           | CCM 4.1             | 160.46                | 0.02                                                   | EL                                     | N/<br>EL                               | N/<br>EL             | N/<br>EL             | N/<br>EL                | N/<br>EL             |                                         |                                                  |            |                |                          |                   |                            | 0.00                                                                                       |                                           |                                               |
| Electricity generation from wind<br>power                                                               | CCM 4.3             | 1,668.51              | 0.24                                                   | EL                                     | N/<br>EL                               | N/<br>EL             | N/<br>EL             | N/<br>EL                | N/<br>EL             |                                         |                                                  |            |                |                          |                   |                            | 0.19                                                                                       |                                           |                                               |
| Electricity generation from<br>hydropower                                                               | CCM 4.5             | 1,030.07              | 0.15                                                   | EL                                     | N/<br>EL                               | N/<br>EL             | N/<br>EL             | N/<br>EL                | N/<br>EL             |                                         |                                                  |            |                |                          |                   |                            | 0.14                                                                                       |                                           |                                               |
| Electricity generation from<br>geothermal energy                                                        | CCM 4.6             | 7.15                  | 0.00                                                   | EL                                     | N/<br>EL                               | N/<br>EL             | N/<br>EL             | N/<br>EL                | N/<br>EL             |                                         |                                                  |            |                |                          |                   |                            | 0.22                                                                                       |                                           |                                               |
| Electricity generation from<br>renewable non-fossil gaseous and<br>liquid fuels                         | CCM 4.7             | 155.53                | 0.02                                                   | EL                                     | N/<br>EL                               | N/<br>EL             | N/<br>EL             | N/<br>EL                | N/<br>EL             |                                         |                                                  |            |                |                          |                   |                            | 0.00                                                                                       |                                           |                                               |
| Electricity generation from<br>bioenergy                                                                | CCM 4.8             | 347.78                | 0.05                                                   | EL                                     | N/<br>EL                               | N/<br>EL             | N/<br>EL             | N/<br>EL                | N/<br>EL             |                                         |                                                  |            |                |                          |                   |                            | 0.01                                                                                       |                                           |                                               |
| Transmission and distribution of<br>electricity                                                         | CCM 4.9             | 862.24                | 0.12                                                   | EL                                     | N/<br>EL                               | N/<br>EL             | N/<br>EL             | N/<br>EL                | N/<br>EL             |                                         |                                                  |            |                |                          |                   |                            | 0.02                                                                                       |                                           |                                               |
| District heating/cooling distribution                                                                   | CCM 4.15            | 2,919.56              | 0.41                                                   | EL                                     | N/<br>EL                               | N/<br>EL             | N/<br>EL             | N/<br>EL                | N/<br>EL             |                                         |                                                  |            |                |                          |                   |                            | 0.09                                                                                       |                                           |                                               |
| Construction and extension of<br>water supply systems                                                   | CCM 5.1/ WTR<br>2.1 | 5,756.20              | 0.81                                                   | EL                                     | N/<br>EL                               | EL                   | N/<br>EL             | N/<br>EL                | N/<br>EL             |                                         |                                                  |            |                |                          |                   |                            | 0.82                                                                                       |                                           |                                               |
| Construction and extension of<br>waste water collection and<br>treatment                                | CCM 5.3/ WTR<br>2.2 | 12,973.01             | 1.83                                                   | EL                                     | N/<br>EL                               | EL                   | N/<br>EL             | N/<br>EL                | N/<br>EL             |                                         |                                                  |            |                |                          |                   |                            | 1.93                                                                                       |                                           |                                               |
| Infrastructure for personal mobility,<br>cycle logistics                                                | CCM 6.13            | 5,337.25              | 0.75                                                   | EL                                     | N/<br>EL                               | N/<br>EL             | N/<br>EL             | N/<br>EL                | N/<br>EL             |                                         |                                                  |            |                |                          |                   |                            | 0.67                                                                                       |                                           |                                               |
| Infrastructure for rail transport                                                                       | CCM 6.14            | 21,102.13             | 2.98                                                   | EL                                     | N/<br>EL                               | N/<br>EL             | N/<br>EL             | N/<br>EL                | N/<br>EL             |                                         |                                                  |            |                |                          |                   |                            | 2.33                                                                                       |                                           |                                               |
| Construction of new buildings (as<br>general contractor)                                                | CCM 7.1/ CE 3.1     | 27,745.23             | 3.92                                                   | EL                                     | N/<br>EL                               | N/<br>EL             | N/<br>EL             | EL                      | N/<br>EL             |                                         |                                                  |            |                |                          |                   |                            | 3.74                                                                                       |                                           |                                               |

#### Reporting sheet: Proportion of CapEx derived from goods or services associated with Taxonomy-aligned economic activities – Disclosure for the year 2023

{74}------------------------------------------------

| Renovation of existing buildings                                                                                                    | CCM 7.2 /CE 3.2 | 8,272.80   | 1.17   |          |          |          |          |          |          | 0.85  |  |
|-------------------------------------------------------------------------------------------------------------------------------------|-----------------|------------|--------|----------|----------|----------|----------|----------|----------|-------|--|
| Flood risk prevention and<br>protection infrastructure                                                                              | CCA 14.12       | 6,005.40   | 0.85   | N/<br>EL | EL       | N/<br>EL | N/<br>EL | N/<br>EL | N/<br>EL | n.a.  |  |
| Sustainable urban drainage<br>systems                                                                                               | WTR 2.3         | 243.70     | 0.03   | N/<br>EL | N/<br>EL | EL       | N/<br>EL | N/<br>EL | N/<br>EL | n.a.  |  |
| Sorting and material recovery of<br>non-hazardous waste                                                                             | CE 2.7          | 5,189.37   | 0.73   | N/<br>EL | N/<br>EL | N/<br>EL | N/<br>EL | EL       | N/<br>EL | n.a.  |  |
| Construction of new buildings (as<br>general contractor)                                                                            | CE 3.1          | 37,300.54  | 5.26   | N/<br>EL | N/<br>EL | N/<br>EL | N/<br>EL | EL       | N/<br>EL | n.a.  |  |
| Renovation of existing buildings                                                                                                    | CE 3.2          | 9,932.38   | 1.40   | N/<br>EL | N/<br>EL | N/<br>EL | N/<br>EL | EL       | N/<br>EL | n.a.  |  |
| Demolition and wrecking of<br>buildings and other structures                                                                        | CE 3.3          | 188.84     | 0.03   | N/<br>EL | N/<br>EL | N/<br>EL | N/<br>EL | EL       | N/<br>EL | n.a.  |  |
| Maintenance of roads and<br>motorways                                                                                               | CE 3.4          | 70,811.08  | 9.99   | N/<br>EL | N/<br>EL | N/<br>EL | N/<br>EL | EL       | N/<br>EL | n.a.  |  |
| Use of concrete in civil engineering                                                                                                | CE 3.5          | 54,467.41  | 7.69   | N/<br>EL | N/<br>EL | N/<br>EL | N/<br>EL | EL       | N/<br>EL | n.a.  |  |
| Acquisition and ownership of<br>buildings                                                                                           | CCM 7.7         | 69,539.41  | 9.81   | EL       | N/<br>EL | N/<br>EL | N/<br>EL | N/<br>EL | N/<br>EL | 22.87 |  |
| Transport by motorbikes,<br>passenger cars and light<br>commercial vehicles                                                         | CCM 6.5         | 14,280.65  | 2.02   | EL       | N/<br>EL | N/<br>EL | N/<br>EL | N/<br>EL | N/<br>EL | 0.75  |  |
| CapEx related to Taxonomy-<br>eligible but not environmentally<br>sustainable activities (not<br>Taxonomy-aligned activities) (A.2) |                 | 356,296.70 | 50.28  |          |          |          |          |          |          | 34.63 |  |
| A. CapEx of Taxonomy eligible<br>activities (A.1+A.2)                                                                               |                 | 385,672.06 | 54.43  |          |          |          |          |          |          | 37.50 |  |
| B. Taxonomy-non-eligible activities                                                                                                 |                 |            |        |          |          |          |          |          |          |       |  |
| CapEx related to Taxonomy non-<br>eligible activities                                                                               |                 | 322,894.70 | 45.57  |          |          |          |          |          |          |       |  |
| Total                                                                                                                               |                 | 708,566.76 | 100.00 |          |          |          |          |          |          |       |  |

{75}------------------------------------------------

| Reporting sheet: Proportion of OpEx derived from goods or services associated with Taxonomy-aligned economic activities – Disclosure for the year 2023 |                     |                      |                                                       |                                     |                                    |                  |                  |                      |                   |                                      |                                      |            |                |                                                  |                   |                         |                                                                                  |                                     |                                       |
|--------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------|----------------------|-------------------------------------------------------|-------------------------------------|------------------------------------|------------------|------------------|----------------------|-------------------|--------------------------------------|--------------------------------------|------------|----------------|--------------------------------------------------|-------------------|-------------------------|----------------------------------------------------------------------------------|-------------------------------------|---------------------------------------|
| Business year 2023                                                                                                                                     |                     |                      | Jahr                                                  |                                     | Substantial contribution criteria  |                  |                  |                      |                   |                                      |                                      |            |                | DNSH criteria ("Does Not<br>Significantly Harm") |                   |                         |                                                                                  |                                     |                                       |
| Economic activities (1)                                                                                                                                | Code (2)            | Absolute OpEx<br>(3) | Pro-<br>portion<br>of<br>OpEx,<br>Year<br>2023<br>(4) | Climate Change Mitigation (CCM) (5) | Climate Change Adaptation (CCA (6) | Water (7)        | Pollution (8)    | Circular economy (9) | Biodiversity (10) | Climate Change Mitigation (CCM) (11) | Climate Change Adaptation (CCA) (12) | Water (13) | Pollution (14) | Circular economy (15)                            | Biodiversity (16) | Minimum Safeguards (17) | Proportion of taxonomy aligned (A.1.)<br>or eligible (A.2.) OpEx, year 2022 (18) | Category "enabling activities" (19) | Category transitional activities (20) |
|                                                                                                                                                        |                     | T€                   | %                                                     | Y;<br>N;<br>N/EL                    | Y;<br>N;<br>N/EL                   | Y;<br>N;<br>N/EL | Y;<br>N;<br>N/EL | Y;<br>N;<br>N/EL     | Y;<br>N;<br>N/EL  | Y/N                                  | Y/N                                  | Y/N        | Y/N            | Y/N                                              | Y/N               | Y/N                     | %                                                                                | E                                   | T                                     |
| A. Taxonomy-eligible activities                                                                                                                        |                     |                      |                                                       |                                     |                                    |                  |                  |                      |                   |                                      |                                      |            |                |                                                  |                   |                         |                                                                                  |                                     |                                       |
| A.1. Environmentally sustainable activities (Taxonomy-aligned)                                                                                         |                     |                      |                                                       |                                     |                                    |                  |                  |                      |                   |                                      |                                      |            |                |                                                  |                   |                         |                                                                                  |                                     |                                       |
| Infrastructure for rail transport                                                                                                                      | CCM 6.14            | 11,470.27            | 3.63                                                  | Y                                   | N/EL                               | N/EL             | N/EL             | N/EL                 | N/EL              | Y                                    | Y                                    | Y          | Y              | Y                                                | Y                 | Y                       | 3.89                                                                             | E                                   |                                       |
| Construction of new buildings (as<br>general contractor)                                                                                               | CCM 7.1             | 5,390.83             | 1.71                                                  | Y                                   | N/EL                               | N/EL             | N/EL             | N/EL                 | N/EL              | Y                                    | Y                                    | Y          | Y              | Y                                                | Y                 | Y                       | 0.20                                                                             |                                     |                                       |
| Renovation of existing buildings                                                                                                                       | CCM 7.2.            | 9.82                 | 0.00                                                  | Y                                   | N/EL                               | N/EL             | N/EL             | N/EL                 | N/EL              | Y                                    | Y                                    | Y          | Y              | Y                                                | Y                 | Y                       | 0.00                                                                             |                                     | T                                     |
| OpEx related to environmentally<br>sustainable activities (Taxonomy-<br>aligned) (A.1)                                                                 |                     | 16,870.92            | 5.34                                                  | 5.34                                | 0.00                               | 0.00             | 0.00             | 0.00                 | 0.00              |                                      |                                      |            |                |                                                  |                   |                         | 4.09                                                                             |                                     |                                       |
| Of which Enabling                                                                                                                                      |                     | 11,470.27            | 3.63                                                  | 3.63                                | 0.00                               | 0.00             | 0.00             | 0.00                 | 0.00              | Y                                    | Y                                    | Y          | Y              | Y                                                | Y                 | Y                       | 3.89                                                                             | E                                   |                                       |
| Of which Transitional                                                                                                                                  |                     | 9.82                 | 0.00                                                  | 0.00                                |                                    |                  |                  |                      |                   | Y                                    | Y                                    | Y          | Y              | Y                                                | Y                 | Y                       | 0.00                                                                             |                                     | T                                     |
| A.2. Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities)                                                |                     |                      |                                                       |                                     |                                    |                  |                  |                      |                   |                                      |                                      |            |                |                                                  |                   |                         |                                                                                  |                                     |                                       |
| Electricity generation using solar<br>photovoltaic technology                                                                                          | CCM 4.1             | 92.16                | 0.03                                                  | EL                                  | N/EL                               | N/EL             | N/EL             | N/EL                 | N/EL              |                                      |                                      |            |                |                                                  |                   |                         | 0.00                                                                             |                                     |                                       |
| Electricity generation from wind<br>power                                                                                                              | CCM 4.3             | 958.26               | 0.30                                                  | EL                                  | N/EL                               | N/EL             | N/EL             | N/EL                 | N/EL              |                                      |                                      |            |                |                                                  |                   |                         | 0.27                                                                             |                                     |                                       |
| Electricity generation from<br>hydropower                                                                                                              | CCM 4.5             | 591.59               | 0.19                                                  | EL                                  | N/EL                               | N/EL             | N/EL             | N/EL                 | N/EL              |                                      |                                      |            |                |                                                  |                   |                         | 0.21                                                                             |                                     |                                       |
| Electricity generation from<br>geothermal energy                                                                                                       | CCM 4.6             | 4.11                 | 0.00                                                  | EL                                  | N/EL                               | N/EL             | N/EL             | N/EL                 | N/EL              |                                      |                                      |            |                |                                                  |                   |                         | 0.31                                                                             |                                     |                                       |
| Electricity generation from<br>renewable non-fossil gaseous and<br>liquid fuels                                                                        | CCM 4.7             | 89.33                | 0.03                                                  | EL                                  | N/EL                               | N/EL             | N/EL             | N/EL                 | N/EL              |                                      |                                      |            |                |                                                  |                   |                         | 0.00                                                                             |                                     |                                       |
| Electricity generation from<br>bioenergy                                                                                                               | CCM 4.8             | 199.74               | 0.06                                                  | EL                                  | N/EL                               | N/EL             | N/EL             | N/EL                 | N/EL              |                                      |                                      |            |                |                                                  |                   |                         | 0.02                                                                             |                                     |                                       |
| Transmission and distribution of<br>electricity                                                                                                        | CCM 4.9             | 495.20               | 0.16                                                  | EL                                  | N/EL                               | N/EL             | N/EL             | N/EL                 | N/EL              |                                      |                                      |            |                |                                                  |                   |                         | 0.03                                                                             |                                     |                                       |
| District heating/cooling distribution                                                                                                                  | CCM 4.15            | 1,676.77             | 0.53                                                  | EL                                  | N/EL                               | N/EL             | N/EL             | N/EL                 | N/EL              |                                      |                                      |            |                |                                                  |                   |                         | 0.13                                                                             |                                     |                                       |
| Construction and extension of<br>water supply systems                                                                                                  | CCM 5.1/ WTR<br>2.1 | 3,305.91             | 1.05                                                  | EL                                  | N/EL                               | EL               | N/EL             | N/EL                 | N/EL              |                                      |                                      |            |                |                                                  |                   |                         | 1.16                                                                             |                                     |                                       |
| Construction and extension of<br>waste water collection and<br>treatment                                                                               | CCM 5.3/ WTR<br>2.2 | 7,450.69             | 2.36                                                  | EL                                  | N/EL                               | EL               | N/EL             | N/EL                 | N/EL              |                                      |                                      |            |                |                                                  |                   |                         | 2.76                                                                             |                                     |                                       |
| Infrastructure for personal mobility,<br>cycle logistics                                                                                               | CCM 6.13            | 3,065.30             | 0.97                                                  | EL                                  | N/EL                               | N/EL             | N/EL             | N/EL                 | N/EL              |                                      |                                      |            |                |                                                  |                   |                         | 0.96                                                                             |                                     |                                       |
| Infrastructure for rail transport                                                                                                                      | CCM 6.14            | 12,119.42            | 3.84                                                  | EL                                  | N/EL                               | N/EL             | N/EL             | N/EL                 | N/EL              |                                      |                                      |            |                |                                                  |                   |                         | 3.32                                                                             |                                     |                                       |

CCM 7.1/ CE 3.1 15,934.70 5.04 EL N/

EL N/ EL N/ EL EL N/ EL 5.34

Construction of new buildings (as

general contractor)

{76}------------------------------------------------

| Renovation of existing buildings                                                                                                   | CCM 7.2 /CE 3.2 | 4,751.25   | 1.50  | EL       | N/<br>EL | N/<br>EL | N/<br>EL | EL       | N/<br>EL |  |  | 1.21  |  |
|------------------------------------------------------------------------------------------------------------------------------------|-----------------|------------|-------|----------|----------|----------|----------|----------|----------|--|--|-------|--|
| Flood risk prevention and<br>protection infrastructure                                                                             | CCA 14.12       | 3,449.03   | 1.09  | N/<br>EL | EL       | N/<br>EL | N/<br>EL | N/<br>EL | N/<br>EL |  |  | n.a.  |  |
| Sustainable urban drainage<br>systems                                                                                              | WTR 2.3         | 139.96     | 0.04  | N/<br>EL | N/<br>EL | EL       | N/<br>EL | N/<br>EL | N/<br>EL |  |  | n.a.  |  |
| Sorting and material recovery of<br>non-hazardous waste                                                                            | CE 2.7          | 2,980.37   | 0.94  | N/<br>EL | N/<br>EL | N/<br>EL | N/<br>EL | EL       | N/<br>EL |  |  | n.a.  |  |
| Construction of new buildings (as<br>general contractor)                                                                           | CE 3.1          | 21,422.53  | 6.78  | N/<br>EL | N/<br>EL | N/<br>EL | N/<br>EL | EL       | N/<br>EL |  |  | n.a.  |  |
| Renovation of existing buildings                                                                                                   | CE 3.2          | 5,704.39   | 1.81  | N/<br>EL | N/<br>EL | N/<br>EL | N/<br>EL | EL       | N/<br>EL |  |  | n.a.  |  |
| Demolition and wrecking of<br>buildings and other structures                                                                       | CE 3.3          | 108.45     | 0.03  | N/<br>EL | N/<br>EL | N/<br>EL | N/<br>EL | EL       | N/<br>EL |  |  | n.a.  |  |
| Maintenance of roads and<br>motorways                                                                                              | CE 3.4          | 40,668.37  | 12.87 | N/<br>EL | N/<br>EL | N/<br>EL | N/<br>EL | EL       | N/<br>EL |  |  | n.a.  |  |
| Use of concrete in civil engineering                                                                                               | CE 3.5          | 31,281.84  | 9.90  | N/<br>EL | N/<br>EL | N/<br>EL | N/<br>EL | EL       | N/<br>EL |  |  | n.a.  |  |
| Acquisition and ownership of<br>buildings                                                                                          | CCM 7.7         | 7,423.10   | 2.35  | EL       | N/<br>EL | N/<br>EL | N/<br>EL | N/<br>EL | N/<br>EL |  |  | 2.67  |  |
| Transport by motorbikes,<br>passenger cars and light<br>commercial vehicles                                                        | CCM 6.5         | 2,449.81   | 0.78  | EL       | N/<br>EL | N/<br>EL | N/<br>EL | N/<br>EL | N/<br>EL |  |  | 0.80  |  |
| OpEx related to Taxonomy-<br>eligible but not environmentally<br>sustainable activities (not<br>Taxonomy-aligned activities) (A.2) |                 | 166,362.28 | 52.65 |          |          |          |          |          |          |  |  | 19.19 |  |
| A. OpEx of Taxonomy eligible<br>activities (A.1+A.2)                                                                               |                 | 183,233.20 | 57.99 |          |          |          |          |          |          |  |  | 23.28 |  |
| B. Taxonomy-non-eligible<br>activities                                                                                             |                 |            |       |          |          |          |          |          |          |  |  |       |  |
| OpEx related to Taxonomy non-<br>eligible activities                                                                               |                 | 132,741.64 | 42.01 |          |          |          |          |          |          |  |  |       |  |
| Total                                                                                                                              |                 | 315,974.84 | 100%  |          |          |          |          |          |          |  |  |       |  |

{77}------------------------------------------------

## **Overview**

#### **Proportion of turnover / Total turnover**

|     | Taxonomy-aligned per objective | Taxonomy-eligible per objective |
|-----|--------------------------------|---------------------------------|
| CCM | 7.23                           | 41.2                            |
| CCA | 0.00                           | 0.7                             |
| WTR | 0.00                           | 2.9                             |
| CE  | 0.00                           | 56.4                            |
| PPC | 0.00                           | 0.0                             |
| BIO | 0.00                           | 0.0                             |

#### **Proportion of CapEx / Total CapEx**

|     | Taxonomy-aligned per objective | Taxonomy-eligible per objective |
|-----|--------------------------------|---------------------------------|
| CCM | 4.15                           | 28.4                            |
| CCA | 0.00                           | 0.8                             |
| WTR | 0.00                           | 2.6                             |
| CE  | 0.00                           | 30.1                            |
| PPC | 0.00                           | 0.0                             |
| BIO | 0.00                           | 0.0                             |

#### **Proportion of OpEx / Total OpEx**

|     | Taxonomy-aligned per objective | Taxonomy-eligible per objective |
|-----|--------------------------------|---------------------------------|
| CCM | 5.34                           | 24.5                            |
| CCA | 0.00                           | 1.0                             |
| WTR | 0.00                           | 3.4                             |
| CE  | 0.00                           | 38.8                            |
| PPC | 0.00                           | 0.0                             |
| BIO | 0.00                           | 0.0                             |

{78}------------------------------------------------

## **Template 1: Nuclear and fossil gas related activities**

#### Nuclear energy related activities

| 1.                            | The undertaking carries out, funds or has exposures to research, development, demonstration and deployment of<br>innovative electricity generation facilities that produce energy from nuclear processes with minimal waste from the fuel<br>cycle.                                                                                        | NO |
|-------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----|
| 2.                            | The undertaking carries out, funds or has exposures to construction and safe operation of new nuclear installations to<br>produce electricity or process heat, including for the purposes of district heating or industrial processes such as hydrogen<br>production, as well as their safety upgrades, using best available technologies. | NO |
| 3.                            | The undertaking carries out, funds or has exposures to safe operation of existing nuclear installations that produce<br>electricity or process heat, including for the purposes of district heating or industrial processes such as hydrogen<br>production from nuclear energy, as well as their safety upgrades.                          | NO |
| Fossil gas related activities |                                                                                                                                                                                                                                                                                                                                            |    |
| 4.                            | The undertaking carries out, funds or has exposures to construction or operation of electricity generation facilities that<br>produce electricity using fossil gaseous fuels.                                                                                                                                                              | NO |
| 5.                            | The undertaking carries out, funds or has exposures to construction, refurbishment, and operation of combined heat/cool<br>and power generation facilities using fossil gaseous fuels.                                                                                                                                                     | NO |
| 6.                            | The undertaking carries out, funds or has exposures to construction, refurbishment and operation of heat generation<br>facilities that produce heat/cool using fossil gaseous fuels.                                                                                                                                                       | NO |

{79}------------------------------------------------

## <span id="page-79-0"></span>**Data Appendix**

#### **Environmental indicators**

| Topic                | Indicator                                                                              | Unit                       | GRI-<br>Standard | 2019            | 2020            | 2021            | 2022            | 2023          |
|----------------------|----------------------------------------------------------------------------------------|----------------------------|------------------|-----------------|-----------------|-----------------|-----------------|---------------|
| Energy and emissions |                                                                                        |                            |                  |                 |                 |                 |                 |               |
|                      | Total energy consumption                                                               | MWh                        | 302-1            | 3,545,606       | 3,163,103       | 3,274,577       | 3,467,402       | 3,477,822     |
|                      | Green electricity                                                                      | MWh                        | 302-1            | n. a.           | 26,700          | 100,837         | 96,366          | 114,510       |
|                      | Total energy consumption from<br>non-renewable sources1                                | MWh                        | 302-1            | 3,545,607       | 3,136,403       | 3,173,740       | 3,371,036       | 3,363,312     |
|                      | Conventional electricity                                                               | MWh                        | 302-1            | 432,755         | 384,741         | 294,022         | 320,974         | 307,765       |
|                      | Fuel                                                                                   | MWh                        | 302-1            | 1,986,883       | 1,732,783       | 1,754,901       | 1,961,591       | 1,959,920     |
|                      | Gas                                                                                    | MWh                        | 302-1            | 430,143         | 332,625         | 428,683         | 416,171         | 396,746       |
|                      | Heating oil                                                                            | MWh                        | 302-1            | 165,764         | 142,857         | 151,406         | 153,519         | 159,970       |
|                      | Pulverised lignite                                                                     | MWh                        | 302-1            | 481,235         | 500,732         | 503,083         | 475,975         | 497,900       |
|                      | District heating                                                                       | MWh                        | 302-1            | 48,826          | 42,665          | 41,645          | 42,806          | 41,011        |
|                      | Energy intensity2                                                                      | MWh/T€                     | 302-3            | n. a.           | n. a.           | n. a.           | n. a.           | 0.197         |
|                      | Energy costs                                                                           | € mln.                     |                  | 281             | 242             | 283             | 407             | 414           |
|                      | Share of fuel in energy costs                                                          | %                          |                  | 65              | 61              | 64              | 67              | 57            |
|                      | CO2e emissions                                                                         |                            |                  |                 |                 |                 |                 |               |
|                      | Carbon footprint Scope 1                                                               | t CO2e                     | 305-1            | n. a.3          | 742,063         | 771,799         | 813,242         | 819,934       |
|                      | Carbon footprint Scope 2,<br>location-based                                            | t CO2e                     | 305-2            | n. a.3          | 171,353         | 165,711         | 175,191         | 183,908       |
|                      | Carbon footprint Scope 2,<br>market-based                                              | t CO2e                     | 305-2            | n. a.3          | 151,185         | 125,723         | 148,454         | 143,010       |
|                      | CO2e intensity4                                                                        | t CO2e/T€                  | 305-4            | n. a.           | n. a.           | n. a.           | n. a.           | 0.055         |
|                      | CO2e emissions by energy<br>source5                                                    | %                          | 305-1            | 100             | 100             | 100             | 100             | 100           |
|                      | Fuel                                                                                   | %                          | 305-1            | 52              | 51              | 50              | 53              | 54            |
|                      | Pulverised lignite                                                                     | %                          | 305-1            | 17              | 19              | 18              | 16              | 18            |
|                      | Electricity                                                                            | %                          | 305-1            | 16              | 18              | 17              | 17              | 14            |
|                      | Gas                                                                                    | %                          | 305-1            | 9               | 7               | 9               | 9               | 9             |
|                      | Heating oil                                                                            | %                          | 305-1            | 4               | 4               | 4               | 4               | 4             |
|                      | District heating                                                                       | %                          | 305-1            | 1               | 1               | 1               | 1               | 1             |
|                      | CO2e emissions by country<br>(market-based)                                            | %                          | 305-1            | 100             | 100             | 100             | 100             | 100           |
|                      | Germany                                                                                | %                          | 305-1            | 36              | 37              | 36              | 33              | 34            |
|                      | Poland                                                                                 | %                          | 305-1            | 15              | 17              | 16              | 15              | 17            |
|                      | Austria                                                                                | %                          | 305-1            | 8               | 9               | 8               | 11              | 9             |
|                      | Czech Republic                                                                         | %                          | 305-1            | 8               | 8               | 10              | 8               | 7             |
|                      | Other                                                                                  | %                          | 305-1            | 33              | 29              | 30              | 33              | 33            |
|                      | Asphalt mix produced in-house<br>in Germany                                            | kWh/t                      |                  | 93.0            | 93.0            | 97.6            | 92.6            | 93.6          |
|                      | kg CO2e/t                                                                              |                            |                  | 31.8            | 31.0            | 31.2            | 29.8            | 29.6          |
| Topic                | Indicator                                                                              | Unit                       | GRI-<br>Standard | 2019            | 2020            | 2021            | 2022            | 2023          |
| Circularity          |                                                                                        |                            |                  |                 |                 |                 |                 |               |
|                      | Materials used                                                                         |                            |                  |                 |                 |                 |                 |               |
|                      | Stone/Gravel                                                                           | thousands of<br>tonnes     | 301-1            | 70,410          | 69,960          | 64,790          | 59,991          | 56,626        |
|                      | Asphalt                                                                                | thousands of<br>tonnes     | 301-1            | 13,270          | 12,745          | 12,715          | 12,056          | 11,850        |
|                      | Concrete                                                                               | thousands of m³            | 301-1            | 5,519           | 5,089           | 4,775           | 5,154           | 4,576         |
|                      | Cement                                                                                 | thousands of<br>tonnes     | 301-1            | 1,642           | 1,739           | 1,555           | 1,239           | 1,200         |
|                      | Structural steel                                                                       | thousands of<br>tonnes     | 301-1            | 477             | 447             | 445             | 464             | 455           |
|                      | Handled waste6                                                                         |                            |                  |                 |                 |                 |                 |               |
|                      | Total waste                                                                            | tonnes                     | 306-3            | n. a.           | n. a.           | n. a.           | 8,774,276       | 9,279,999     |
|                      | Non-hazardous waste                                                                    | tonnes                     | 306-3            | n. a.           | n. a.           | n. a.           | 8,284,035       | 8,840,369     |
|                      | Hazardous waste                                                                        | tonnes                     | 306-3            | n. a.           | n. a.           | n. a.           | 490,241         | 439,630       |
|                      | Waste diverted from disposal7                                                          |                            |                  |                 |                 |                 |                 |               |
|                      | Total waste                                                                            | tonnes                     | 306-3            | n. a.           | n. a.           | n. a.           | 4,844,419       | 3,989,724     |
|                      | Non-hazardous waste                                                                    | tonnes                     | 306-3            | n. a.           | n. a.           | n. a.           | 4,661,418       | 3,801,681     |
|                      | Preparation for reuse8                                                                 | tonnes                     | 306-3            | n. a.           | n. a.           | n. a.           | 219,525         | 232,208       |
|                      | On site9                                                                               | tonnes                     | 306-3            | n. a.           | n. a.           | n. a.           | 0               | 8,550         |
|                      | Off site9                                                                              | tonnes                     | 306-3            | n. a.           | n. a.           | n. a.           | 219,525         | 223,658       |
|                      | Recycling11                                                                            | tonnes                     | 306-3            | n. a.           | n. a.           | n. a.           | 164,581         | 238,174       |
|                      | On site                                                                                | tonnes                     | 306-3            | n. a.           | n. a.           | n. a.           | 163,264         | 238,174       |
|                      | Off site                                                                               | tonnes                     | 306-3            | n. a.           | n. a.           | n. a.           | 1,317           | 0             |
|                      | Other recovery processes12                                                             | tonnes                     | 306-3            | n. a.           | n. a.           | n. a.           | 4,277,312       | 3,331,299     |
|                      | On site                                                                                | tonnes                     | 306-3            | n. a.           | n. a.           | n. a.           | 2,207,887       | 1,329,649     |
|                      | Off site                                                                               | tonnes                     | 306-3            | n. a.           | n. a.           | n. a.           | 2,069,425       | 2,001,650     |
|                      | Hazardous waste                                                                        | tonnes                     | 306-3            | n. a.           | n. a.           | n. a.           | 183,001         | 188,043       |
|                      | Preparation for reuse                                                                  | tonnes                     | 306-3            | n. a.           | n. a.           | n. a.           | 0               | 2,855         |
|                      | On site                                                                                | tonnes                     | 306-3            | n. a.           | n. a.           | n. a.           | 0               | 0             |
|                      | Off site                                                                               | tonnes                     | 306-3            | n. a.           | n. a.           | n. a.           | 0               | 2,855         |
|                      | Recycling                                                                              | tonnes                     | 306-3            | n. a.           | n. a.           | n. a.           | 2,501           | 0             |
|                      | On site                                                                                | tonnes                     | 306-3            | n. a.           | n. a.           | n. a.           | 2,501           | 0             |
|                      | Off site                                                                               | tonnes                     | 306-3            | n. a.           | n. a.           | n. a.           | 0               | 0             |
|                      | Other recovery processes                                                               | tonnes                     | 306-3            | n. a.           | n. a.           | n. a.           | 180,500         | 185,189       |
|                      | On site                                                                                | tonnes                     | 306-3            | n. a.           | n. a.           | n. a.           | 178,909         | 185,189       |
|                      | Off site                                                                               | tonnes                     | 306-3            | n. a.           | n. a.           | n. a.           | 1,591           | 0             |
|                      | Waste forwarded for disposal13                                                         |                            |                  |                 |                 |                 |                 |               |
|                      | Total waste                                                                            | tonnes                     | 306-3            | n. a.           | n. a.           | n. a.           | 4,662,750       | 4,344,627     |
|                      | Non-hazardous waste                                                                    | tonnes                     | 306-3            | n. a.           | n. a.           | n. a.           | 4,314,987       | 4,060,780     |
|                      | On site                                                                                | tonnes                     | 306-3            | n. a.           | n. a.           | n. a.           | 62,360          | 329,071       |
|                      | Off site                                                                               | tonnes                     | 306-3            | n. a.           | n. a.           | n. a.           | 4,252,627       | 3,731,709     |
|                      | Hazardous waste                                                                        | tonnes                     | 306-3            | n. a.           | n. a.           | n. a.           | 347,763         | 283,847       |
|                      | On site                                                                                | tonnes                     | 306-3            | n. a.           | n. a.           | n. a.           | 2,441           | 9,154         |
| Topic                | Indicator                                                                              | Unit                       | GRI-<br>Standard | 2019            | 2020            | 2021            | 2022            | 2023          |
|                      | Off site                                                                               | tonnes                     | 306-3            | n. a.           | n. a.           | n. a.           | 345,322         | 274,693       |
|                      | Percentage of recycled asphalt used in the production of asphalt mixture               |                            |                  |                 |                 |                 |                 |               |
|                      | Germany                                                                                | % (of total<br>thousand t) | 301-2            | 34<br>(3,140)   | 33<br>(3,303)   | 34<br>(3,076)   | 35<br>(3,036)   | 34<br>(3,306) |
|                      | Poland                                                                                 | % (of total<br>thousand t) | 301-2            | 7 (2,280)14     | 7 (2,391)14     | 7 (2,513)14     | 6 (2,268)14     | 7 (2,525)     |
|                      | Austria                                                                                | % (of total<br>thousand t) | 301-2            | 13<br>(1,248)14 | 14<br>(1,287)14 | 15<br>(1,360)14 | 15<br>(1,077)14 | 16 (954)      |
|                      | Digitalisation and innovation                                                          |                            |                  |                 |                 |                 |                 |               |
|                      | BIM 5D® workstations                                                                   | Number                     |                  | 1,560           | 1,908           | 2,165           | 2,435           | 2,643         |
|                      | Expenditure on research,<br>development and innovation<br>activities                   | € mln.                     |                  | approx.<br>17   | approx.<br>17   | approx.<br>16   | approx.<br>16   | approx.<br>17 |
|                      | Development projects with<br>funding                                                   | Number                     |                  | n. a.           | n. a.           | 24              | 25              | 32            |
| Topic                | Indicator                                                                              | Unit                       | GRI<br>Standard  | 2019            | 2020            | 2021            | 2022            | 2023          |
|                      | Human rights                                                                           |                            |                  |                 |                 |                 |                 |               |
|                      | Reports of potential human rights<br>violations to the ombudspersons                   | Number                     |                  | 12              | 17              | 27              | 16              | 4415          |
|                      | Number of confirmed cases<br>of discrimination                                         | Number                     | 406-1            | 1               | 3               | 12              | 13              | 33            |
|                      | Number of cases identified in the<br>category human rights and<br>working conditions16 | Number                     | 406-1            | n. a.           | n. a.           | 3               | 3               | 11            |
|                      | Occupational safety and health                                                         |                            |                  |                 |                 |                 |                 |               |
|                      | Lost-time accident rate17                                                              | %                          | 403-9            | 0.24            | 0.27            | 0.26            | 0.24            | 0.23          |
|                      | White-collar                                                                           | %                          | 403-9            | 0.05            | 0.07            | 0.07            | 0.05            | 0.05          |
|                      | Blue-collar                                                                            | %                          | 403-9            | 0.37            | 0.41            | 0.40            | 0.37            | 0.36          |
|                      | Accident incident rate18                                                               | Number                     | 403-9            | 15.9            | 15.9            | 15.6            | 14.8            | 14.2          |
|                      | White-collar                                                                           | Number                     | 403-9            | 4.3             | 4.9             | 4.4             | 4.1             | 3.9           |
|                      | Blue-collar                                                                            | Number                     | 403-9            | 23.9            | 24.1            | 23.9            | 22.6            | 22.2          |
|                      | Occupational accidents                                                                 | Number                     | 403-9            | 2,326           | 2,227           | 2,177           | 2,018           | 1,966         |
|                      | Occupational accidents with<br>serious injuries19                                      | Number                     | 403-9            | n. a.           | n. a.           | n. a.           | 12              | 8             |
|                      | Fatalities through workplace<br>accidents                                              | Number                     | 403-9            | 5               | 0               | 0               | 2               | 6             |
|                      | Lost-time illness rate20                                                               | %                          | 403-9            | 4.9             | 5.3             | 5.8             | 6.1             | 5.5           |
|                      | White-collar                                                                           | %                          | 403-9            | 3.6             | 3.4             | 3.5             | 4.1             | 3.5           |
|                      | Blue-collar                                                                            | %                          | 403-9            | 5.8             | 6.7             | 7.5             | 7.6             | 7.0           |
|                      | Strategic human resource development                                                   |                            |                  |                 |                 |                 |                 |               |
|                      | Number of appraisal interviews<br>held<br>versus number of employees                   | %                          | 404-3            | 60.00           | 51.10           | 56.19           | 71.73           | 78.65         |
|                      | Women                                                                                  | %                          | 404-3            | n. a.           | 54.57           | 58.74           | 72.09           | 78.71         |
|                      | Men                                                                                    | %                          | 404-3            | n. a.           | 49.70           | 55.13           | 71.57           | 78.62         |
|                      | Training days per employee                                                             | Number                     | 404-1            | 1.42            | 0.68            | 0.84            | 1.31            | 1.18          |
|                      | Women                                                                                  | Number                     | 404-1            | n. a.           | 0.72            | 0.91            | 1.24            | 1.17          |
|                      | Men                                                                                    | Number                     | 404-1            | n. a.           | 0.66            | 0.81            | 1.34            | 1.18          |
|                      | Training and further education<br>sessions                                             | Number                     |                  | 3,881           | 2,186           | 2,956           | 3,378           | 3,682         |
|                      | Participants                                                                           | Number                     |                  | 32,954          | 25,347          | 33,961          | 38,785          | 45,030        |
|                      | Managers in the<br>Leadership@STRABAG<br>programme21                                   | Number                     |                  | n. a.           | n. a.           | 412             | 515             | 467           |
|                      | Apprentices                                                                            | FTE                        |                  | 1,724           | 1,801           | 1,829           | 1,870           | 1,961         |
|                      | Blue-collar apprentices                                                                | FTE                        |                  | 517             | 507             | 505             | 605             | 669           |
|                      | Trainees                                                                               | FTE                        |                  | 162             | 158             | 135             | 103             | 105           |
|                      | Women                                                                                  | FTE                        |                  | 46              | 58              | 52              | 32              | 35            |
|                      | Men                                                                                    | FTE                        |                  | 116             | 100             | 83              | 71              | 70            |
|                      | Commercial trainees                                                                    | FTE                        |                  | 28              | 39              | 32              | 30              | 37            |
|                      | Technical Trainees                                                                     | FTE                        |                  | 134             | 119             | 103             | 73              | 68            |
| Topic                | Indicator                                                                              | Unit                       | GRI<br>Standard  | 2019            | 2020            | 2021            | 2022            | 2023          |
| Social engagement    | Contribution to projects and<br>initiatives                                            | € mln.                     |                  | 4.12            | 3.28            | 3.90            | 4.86            | 6.16          |

{80}------------------------------------------------

{81}------------------------------------------------

<sup>1</sup> Composed of fuel, gas, heating oil and pulverised lignite.

- The 2023 financial year is the first year for which this indicator is being reported. The numerator draws on the energy consumption within the organisation. Group revenue serves as the denominator. 2
- Since 2020, STRABAG's calculations have included the greenhouse gases CO<sup>2</sup> , CH<sup>4</sup> and N2O. The Energy and Emissions chapter shows STRABAG's emissions for 2019 in tonnes of CO<sup>2</sup> . 3
- The 2023 financial year is the first year for which this indicator is being reported. The numerator draws on the Scope 1 and Scope 2 emissions (market-based). Group revenue serves as the denominator. 4
- The numbers are based on the location-based calculation method. Up to and including 2019, market-based emissions were used. 5
- Handled waste includes mineral waste that STRABAG accepts/processes in the course of its project business and in its own waste and recycling management centres and processing sites and feeds into the various streams of preparation for reuse, recycling or other processes for recovery and disposal. The key waste figures were first reported for the 2022 financial year and comprise the values from the corporate entities in Austria and from projects and orders in Germany which the Environmental Technology and Building Materials/Recycling subdivisions were responsible for in the reporting year. 6
- Mineral waste that is diverted from disposal includes waste that is prepared for reuse, recycled and entered into other recovery processes. 7
- Preparation for reuse includes mineral waste that is prepared for reuse with the same purpose as originally intended e.g. through washing, screening or sorting. 8
- On site describes waste that is recycled or disposed of by waste management companies belonging to the Group. 9
- Off site describes waste that is recycled or disposed of by external waste management companies. 10
- Recycling refers to the reprocessing of mineral waste in order to obtain new materials and return them to the production cycle. 11
- Other recovery processes include recovery processes that are not referred to as recycling or reuse. 12
- Disposal refers to all processes that do not involve recovery. 13
- The values were adjusted retroactively due to a change in the calculation method. 14

{82}------------------------------------------------

#### <span id="page-82-0"></span>**Social indicators**

{83}------------------------------------------------

The increased use of the whistleblower system is attributed to its increased communication via the intranet, at training courses and online on the Group website. 15

<sup>16</sup> Category was introduced in 2021

<sup>17</sup> Number of working hours lost to accidents versus productive working hours (blue-collar: 78,638,119 hours, white-collar: 60,156,298 hours)

<sup>18</sup> Number of accidents at work per 1 million productive working hours (blue-collar: 78,638,119 hours, white-collar: 60,156,298 hours)

Indicator was being reported for the first time in the 2022 financial year. STRABAG considers occupational accidents with serious injuries to be occupational accidents that lead to 43 or more days of absence and that can be assigned to the injury types of broken bones, multiple injuries, burns, poisoning or electrocution. In 2022, there were no serious accidents due to poisoning or electrocution. 19

<sup>20</sup> Ratio of sick leave days to working days; values for 2020 were adjusted retroactively due to a change in the calculation method.

<sup>21</sup> The Leadership@STRABAG programme was introduced in 2021.

#### <span id="page-83-0"></span>**Employment figures**

| Topic                        | Indicator                                                                               | Unit                                                                                                                                                                                                                                           | GRI<br>Standard | 2019            | 2020            | 2021            | 2022            | 2023            |
|------------------------------|-----------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------|-----------------|-----------------|-----------------|-----------------|-----------------|
| General Employment Figures22 |                                                                                         |                                                                                                                                                                                                                                                |                 |                 |                 |                 |                 |                 |
|                              | Number of employees                                                                     | FTE                                                                                                                                                                                                                                            | 2-7             | 76,919          | 74,340          | 73,606          | 73,740          | 77,136          |
|                              | White-collar                                                                            | FTE                                                                                                                                                                                                                                            |                 | 32,480          | 31,889          | 31,934          | 32,336          | 33,657          |
|                              | Blue-collar                                                                             | FTE                                                                                                                                                                                                                                            |                 | 44,439          | 42,451          | 41,672          | 41,404          | 43,479          |
|                              | Women                                                                                   | Head count %                                                                                                                                                                                                                                   | 2-7             | 16.9            | 17.1            | 17.5            | 17.6            | 17.8            |
|                              | Men                                                                                     | Head count %                                                                                                                                                                                                                                   | 2-7             | 83.1            | 82.8            | 82.5            | 82.4            | 82.2            |
|                              | Age group                                                                               | Head count %                                                                                                                                                                                                                                   | 405-1           | 19              | 19              | 17              | 18              | 18              |
|                              | Age group 30–50 years                                                                   | Head count %                                                                                                                                                                                                                                   | 405-1           | 50              | 50              | 52              | 52              | 52              |
|                              | Age group >50 years                                                                     | Head count %                                                                                                                                                                                                                                   | 405-1           | 31              | 31              | 31              | 30              | 30              |
|                              | Segment (North + West)                                                                  | FTE (%)                                                                                                                                                                                                                                        | 2-7             | 25,386<br>(33)  | 25,801<br>(35)  | 25,430<br>(35)  | 25,693<br>(35)  | 22,136<br>(29)  |
|                              | Segment (South + East)                                                                  | FTE (%)                                                                                                                                                                                                                                        | 2-7             | 19,850<br>(26)  | 20,512<br>(27)  | 20,685<br>(28)  | 20,625<br>(28)  | 27,057<br>(35)  |
|                              | Segment (International + Special<br>Divisions)                                          | FTE (%)                                                                                                                                                                                                                                        | 2-7             | 25,219<br>(33)  | 21,339<br>(29)  | 20,610<br>(28)  | 20,405<br>(28)  | 20,360<br>(26)  |
|                              | Other                                                                                   | FTE (%)                                                                                                                                                                                                                                        | 2-7             | 6,464 (8)       | 6,688 (9)       | 6,881 (9)       | 7,017 (9)       | 7,853<br>(10)   |
|                              | Germany                                                                                 | FTE                                                                                                                                                                                                                                            | 2-7             | 29,132          | 28,150          | 28,131          | 28,887          | 31,648          |
|                              | Austria                                                                                 | FTE                                                                                                                                                                                                                                            | 2-7             | 11,524          | 11,514          | 11,515          | 11,606          | 11,790          |
|                              | Poland                                                                                  | FTE                                                                                                                                                                                                                                            | 2-7             | 7,613           | 6,497           | 5,786           | 5,595           | 6,147           |
|                              | Americas                                                                                | FTE                                                                                                                                                                                                                                            | 2-7             | 6,186           | 6,428           | 6,340           | 6,135           | 6,052           |
|                              | Czech Republic                                                                          | FTE                                                                                                                                                                                                                                            | 2-7             | 3,916           | 4,097           | 4,187           | 4,155           | 4,122           |
|                              | Hungary                                                                                 | FTE                                                                                                                                                                                                                                            | 2-7             | 2,890           | 2,880           | 2,921           | 2,978           | 2,848           |
|                              | Romania                                                                                 | FTE                                                                                                                                                                                                                                            | 2-7             | 1,831           | 1,745           | 1,671           | 1,602           | 1,942           |
|                              | Middle East                                                                             | FTE                                                                                                                                                                                                                                            | 2-7             | 1,524           | 1,739           | 1,743           | 1,768           | 1,789           |
|                              | Slovakia                                                                                | FTE                                                                                                                                                                                                                                            | 2-7             | 2,704           | 1,553           | 1,621           | 1,709           | 1,560           |
|                              | United Kingdom                                                                          | FTE                                                                                                                                                                                                                                            | 2-7             | 1,392           | 1,452           | 1,346           | 1,343           | 1,409           |
|                              | Croatia                                                                                 | FTE                                                                                                                                                                                                                                            | 2-7             | 1,078           | 1,275           | 1,477           | 1,484           | 1,375           |
|                              | Serbia                                                                                  | FTE                                                                                                                                                                                                                                            | 2-7             | 1,528           | 1,123           | 987             | 923             | 1,330           |
|                              |                                                                                         |                                                                                                                                                                                                                                                |                 |                 |                 |                 |                 |                 |
| Topic                        | Indicator                                                                               | Unit                                                                                                                                                                                                                                           | GRI Standard    | 2019            | 2020            | 2021            | 2022            | 2023            |
|                              | Asia                                                                                    | FTE                                                                                                                                                                                                                                            | 2-7             | 935             | 960             | 796             | 906             | 1,257           |
|                              | Rest of Europe                                                                          | FTE                                                                                                                                                                                                                                            | 2-7             | 880             | 822             | 749             | 690             | 1,234           |
|                              | Switzerland                                                                             | FTE                                                                                                                                                                                                                                            | 2-7             | 1,063           | 816             | 1,022           | 818             | 709             |
|                              | Africa                                                                                  | FTE                                                                                                                                                                                                                                            | 2-7             | 660             | 644             | 569             | 529             | 587             |
|                              | Bulgaria                                                                                | FTE                                                                                                                                                                                                                                            | 2-7             | n. a.           | 610             | 932             | 1,148           | 410             |
|                              | Benelux                                                                                 | FTE                                                                                                                                                                                                                                            | 2-7             | 602             | 538             | 381             | 330             | 304             |
|                              | Sweden                                                                                  | FTE                                                                                                                                                                                                                                            | 2-7             | 401             | 491             | 596             | 498             | 248             |
|                              | Slovenia                                                                                | FTE                                                                                                                                                                                                                                            | 2-7             | 436             | 370             | 319             | 292             | 180             |
|                              | Italy                                                                                   | FTE                                                                                                                                                                                                                                            | 2-7             | 294             | 276             | 199             | 108             | 141             |
|                              | Denmark                                                                                 | FTE                                                                                                                                                                                                                                            | 2-7             | 171             | 212             | 176             | 98              | 54              |
|                              | Number of nationalities within<br>the Group                                             | Number                                                                                                                                                                                                                                         |                 | 120             | 139             | 147             | 154             | 155             |
|                              | Percentage of women in the<br>Group and in management                                   |                                                                                                                                                                                                                                                |                 |                 |                 |                 |                 |                 |
|                              | Women in the Group                                                                      | Head count %                                                                                                                                                                                                                                   | 405-1           | 16.9            | 17.1            | 17.5            | 17.6            | 17.8            |
|                              | Women in management23                                                                   | Head count %                                                                                                                                                                                                                                   | 405-1           | 9.3             | 9.3             | 9.3             | 9.5             | 9.9             |
|                              | Women on the Supervisory Board24                                                        | Head count %                                                                                                                                                                                                                                   | 405-1           | 18              | 27              | 18              | 33              | 33              |
|                              | Women on the Management<br>Board                                                        | Head count %                                                                                                                                                                                                                                   | 405-1           | 0               | 0               | 0               | 0               | 0               |
|                              | Age structures in the Management Board and Supervisory Board                            |                                                                                                                                                                                                                                                |                 |                 |                 |                 |                 |                 |
|                              | Management Board                                                                        |                                                                                                                                                                                                                                                |                 |                 |                 |                 |                 |                 |
|                              | Age group <30 years                                                                     | Head count %                                                                                                                                                                                                                                   | 405-1           | 0               | 0               | 0               | 0               | 0               |
|                              | Age group 30–50 years                                                                   | Head count %                                                                                                                                                                                                                                   | 405-1           | 20              | 33              | 17              | 17              | 20              |
|                              | Age group >50 years                                                                     | Head count %                                                                                                                                                                                                                                   | 405-1           | 80              | 67              | 83              | 83              | 80              |
|                              | Supervisory Board                                                                       |                                                                                                                                                                                                                                                |                 |                 |                 |                 |                 |                 |
|                              | Age group <30 years                                                                     | Head count %                                                                                                                                                                                                                                   | 405-1           | 0               | 0               | 0               | 0               | 0               |
|                              | Age group 30–50 years                                                                   | Head count %                                                                                                                                                                                                                                   | 405-1           | 18              | 18              | 9               | 9               | 11              |
|                              | Age group >50 years                                                                     | Head count %                                                                                                                                                                                                                                   | 405-1           | 82              | 82              | 91              | 91              | 89              |
|                              | Detailed employment information                                                         |                                                                                                                                                                                                                                                |                 |                 |                 |                 |                 |                 |
|                              | An explanation of how the data<br>have been compiled, including<br>any assumptions made | The information required for the GRI disclosures was taken from the HR master data of the ERP<br>system at the group headquarters as well as from group organisational units with other ERP<br>systems through standardised monthly reporting. |                 |                 |                 |                 |                 |                 |
|                              | Total number of employees by employment contract (permanent and temporary), by gender   |                                                                                                                                                                                                                                                |                 |                 |                 |                 |                 |                 |
|                              | Total permanent                                                                         | Head count (%)                                                                                                                                                                                                                                 | 2-7             | 70,645<br>(86)  | 68,672<br>(86)  | 68,458<br>(87)  | 68,834<br>(87)  | 74,269<br>(87)  |
|                              | Total temporary                                                                         | Head count (%)                                                                                                                                                                                                                                 | 2-7             | 11,668<br>(14)  | 10,756<br>(14)  | 9,954<br>(13)   | 10,618<br>(13)  | 11,457<br>(13)  |
|                              | Women permanent                                                                         | Head count (%)                                                                                                                                                                                                                                 | 2-7             | 11,664<br>(84)  | 11,877<br>(86)  | 11,877<br>(87)  | 11,892<br>(85)  | 12,921<br>(85)  |
|                              | Women temporary                                                                         | Head count (%)                                                                                                                                                                                                                                 | 2-7             | 2,212<br>(16)   | 2,099<br>(15)   | 1,808<br>(13)   | 2,052<br>(15)   | 2,313<br>(15)   |
|                              | Men permanent                                                                           | Head count (%)                                                                                                                                                                                                                                 | 2-7             | 58,981<br>(86)  | 57,174<br>(87)  | 56,581<br>(87)  | 56,942<br>(87)  | 61,348<br>(87)  |
|                              | Men temporary                                                                           | Head count (%)                                                                                                                                                                                                                                 | 2-7             | 9,456<br>(14)   | 8,657<br>(13)   | 8,146<br>(13)   | 8,566<br>(13)   | 9,144<br>(13)   |
| Topic                        | Indicator                                                                               | Unit                                                                                                                                                                                                                                           | GRI Standard    | 2019            | 2020            | 2021            | 2022            | 2023            |
|                              | Germany permanent                                                                       | Head count (%)                                                                                                                                                                                                                                 | 2-7             | 28,839<br>(88)  | 27,664<br>(87)  | 28,001<br>(89)  | 28,516<br>(88)  | 32,793<br>(87)  |
|                              | Austria permanent                                                                       | Head count (%)                                                                                                                                                                                                                                 | 2-7             | 12,119<br>(99)  | 12,095<br>(99)  | 11,792<br>(97)  | 12,196<br>(95)  | 12,619<br>(95)  |
|                              | CEE permanent                                                                           | Head count (%)                                                                                                                                                                                                                                 | 2-7             | 16,219<br>(80)  | 16,963<br>(80)  | 17,477<br>(82)  | 16,992<br>(81)  | 17,193<br>(82)  |
|                              | Rest of Europe permanent                                                                | Head count (%)                                                                                                                                                                                                                                 | 2-7             | 3,682<br>(92)   | 3,515<br>(86)   | 3,393<br>(88)   | 3,183<br>(86)   | 3,643<br>(86)   |
|                              | Rest of World permanent                                                                 | Head count (%)                                                                                                                                                                                                                                 | 2-7             | 9,786<br>(76)   | 8,435<br>(83)   | 7,795<br>(83)   | 7,947<br>(86)   | 8,021<br>(82)   |
|                              | Germany temporary                                                                       | Head count (%)                                                                                                                                                                                                                                 | 2-7             | 4,066<br>(12)   | 4,033<br>(13)   | 3,562<br>(11)   | 4,089<br>(12)   | 4,740<br>(13)   |
|                              | Austria temporary                                                                       | Head count (%)                                                                                                                                                                                                                                 | 2-7             | 101 (1)         | 101 (1)         | 420 (3)         | 614 (5)         | 611 (5)         |
|                              | CEE temporary                                                                           | Head count (%)                                                                                                                                                                                                                                 | 2-7             | 4,058<br>(20)   | 4,304<br>(20)   | 3,874<br>(18)   | 4,099<br>(19)   | 3,773<br>(18)   |
|                              | Rest of Europe temporary                                                                | Head count (%)                                                                                                                                                                                                                                 | 2-7             | 310 (8)         | 582 (14)        | 447 (12)        | 525 (14)        | 588 (14)        |
|                              | Rest of World temporary                                                                 | Head count (%)                                                                                                                                                                                                                                 | 2-7             | 3,133<br>(24)   | 1,736<br>(17)   | 1,651<br>(18)   | 1,291<br>(14)   | 1,745<br>(18)   |
|                              | Total number of employees by employment type (full-time and part-time), by region       |                                                                                                                                                                                                                                                |                 |                 |                 |                 |                 |                 |
|                              | Germany full-time                                                                       | Head count (%)                                                                                                                                                                                                                                 | 2-7             | 26.769<br>(81)  | 25.861<br>(82)  | 25.853<br>(82)  | 26,712<br>(82)  | 30,590<br>(82)  |
|                              | Austria full-time                                                                       | Head count (%)                                                                                                                                                                                                                                 | 2-7             | 10.842<br>(89)  | 10.830<br>(89)  | 10.840<br>(89)  | 11,211<br>(87)  | 11,490<br>(87)  |
|                              | CEE full-time                                                                           | Head count (%)                                                                                                                                                                                                                                 | 2-7             | 19.843<br>(98)  | 20.690<br>(97)  | 20.794<br>(97)  | 20,656<br>(98)  | 20,538<br>(98)  |
|                              | Rest of Europe full-time                                                                | Head count (%)                                                                                                                                                                                                                                 | 2-7             | 3.631<br>(91)   | 3.830<br>(93)   | 3.636<br>(95)   | 3,493<br>(94)   | 3,974<br>(94)   |
|                              | Rest of World full-time                                                                 | Head count (%)                                                                                                                                                                                                                                 | 2-7             | 12.704<br>(98)  | 10.009<br>(98)  | 9.336<br>(99)   | 9,147<br>(99)   | 9,734<br>(99)   |
|                              | Germany part-time                                                                       | Head count (%)                                                                                                                                                                                                                                 | 2-7             | 6.136<br>(19)   | 5.836<br>(18)   | 5.710<br>(18)   | 5,893<br>(18)   | 6,943<br>(18)   |
|                              | Austria part-time                                                                       | Head count (%)                                                                                                                                                                                                                                 | 2-7             | 1.378<br>(11)   | 1.366<br>(11)   | 1.372<br>(11)   | 1,599<br>(13)   | 1,740<br>(13)   |
|                              | CEE part-time                                                                           | Head count (%)                                                                                                                                                                                                                                 | 2-7             | 434 (2)         | 577 (3)         | 557 (3)         | 435 (2)         | 428 (2)         |
|                              | Rest of Europe part-time                                                                | Head count (%)                                                                                                                                                                                                                                 | 2-7             | 361 (9)         | 267 (7)         | 204 (5)         | 215 (6)         | 257 (6)         |
|                              | Rest of World part-time                                                                 | Head count (%)                                                                                                                                                                                                                                 | 2-7             | 215 (2)         | 162 (2)         | 110 (1)         | 91 (1)          | 32 (1)          |
|                              | Total number of employees by employment type (full-time and part-time), by gender       |                                                                                                                                                                                                                                                |                 |                 |                 |                 |                 |                 |
|                              | Total full-time                                                                         | Head count (%)                                                                                                                                                                                                                                 | 2-7             | 73,789<br>(90)  | 71,220<br>(90)  | 70,459<br>(90)  | 71,219<br>(90)  | 76,326<br>(89)  |
|                              | Total part-time                                                                         | Head count (%)                                                                                                                                                                                                                                 | 2-7             | 8,524<br>(10)   | 8,208<br>(10)   | 7,953<br>(10)   | 8,233<br>(10)   | 9,400<br>(11)   |
|                              | Women full-time                                                                         | Head count (%)                                                                                                                                                                                                                                 | 2-7             | 8,863<br>(64)   | 8,740<br>(64)   | 8,907<br>(65)   | 9,017<br>(65)   | 9,947<br>(65)   |
|                              | Women part-time                                                                         | Head count (%)                                                                                                                                                                                                                                 | 2-7             | 5,013<br>(36)   | 4,857<br>(36)   | 4,778<br>(35)   | 4,927<br>(35)   | 5,287<br>(35)   |
| Topic                        | Indicator                                                                               | Unit                                                                                                                                                                                                                                           | GRI<br>Standard | 2019            | 2020            | 2021            | 2022            | 2023            |
|                              | Percentage of total employees<br>covered by collective<br>bargaining25 greements        | Head count (%)                                                                                                                                                                                                                                 | 2-30            | 96              | 94              | 94              | 94              | 94              |
|                              | New hires (without temporary employment contracts)                                      |                                                                                                                                                                                                                                                |                 |                 |                 |                 |                 |                 |
|                              | Women                                                                                   | Head count                                                                                                                                                                                                                                     | 401-1           | 808             | 623             | 719             | 934             | 954             |
|                              | Men                                                                                     | Head count                                                                                                                                                                                                                                     | 401-1           | 3,558           | 3,041           | 3,619           | 4,741           | 4,140           |
|                              | Age group <30 years                                                                     | Head count                                                                                                                                                                                                                                     | 401-1           | 1,390           | 1,120           | 1,297           | 1,639           | 1,521           |
|                              | Age group 30–50 years                                                                   | Head count                                                                                                                                                                                                                                     | 401-1           | 2,298           | 1,985           | 2,392           | 3,204           | 2,782           |
|                              | Age group >50 years                                                                     | Head count                                                                                                                                                                                                                                     | 401-1           | 678             | 559             | 649             | 832             | 791             |
|                              | Germany                                                                                 | Head count<br>(Employee hire<br>rate %)                                                                                                                                                                                                        | 401-1           | 1,567<br>(5.4)  | 1,194<br>(4.3)  | 1,322<br>(4.7)  | 1,786<br>(6.3)  | 1,918<br>(5.8)  |
|                              | Women age group <30 years                                                               | Head count                                                                                                                                                                                                                                     | 401-1           | 110             | 75              | 81              | 129             | 157             |
|                              | Men age group <30 years                                                                 | Head count                                                                                                                                                                                                                                     | 401-1           | 370             | 287             | 328             | 424             | 438             |
|                              | Women age group 30–50 years                                                             | Head count                                                                                                                                                                                                                                     | 401-1           | 145             | 110             | 129             | 169             | 203             |
|                              | Men age group 30–50 years                                                               | Head count                                                                                                                                                                                                                                     | 401-1           | 639             | 515             | 558             | 750             | 790             |
|                              | Women age group >50 years                                                               | Head count                                                                                                                                                                                                                                     | 401-1           | 52              | 29              | 39              | 53              | 56              |
|                              | Men age group >50 years                                                                 | Head count                                                                                                                                                                                                                                     | 401-1           | 251             | 178             | 187             | 261             | 274             |
|                              | Austria                                                                                 | Head count<br>(Employee hire<br>rate %)                                                                                                                                                                                                        | 401-1           | 1,282<br>(10.6) | 1,087<br>(9.0)  | 1,102<br>(9.3)  | 1,288<br>(10.6) | 1,276<br>(10.1) |
|                              | Women age group <30 years                                                               | Head count                                                                                                                                                                                                                                     | 401-1           | 82              | 59              | 59              | 98              | 107             |
|                              | Men age group <30 years                                                                 | Head count                                                                                                                                                                                                                                     | 401-1           | 435             | 360             | 329             | 353             | 356             |
|                              | Women age group 30–50 years                                                             | Head count                                                                                                                                                                                                                                     | 401-1           | 151             | 128             | 129             | 162             | 167             |
|                              | Men age group 30–50 years                                                               | Head count                                                                                                                                                                                                                                     | 401-1           | 478             | 415             | 434             | 491             | 483             |
|                              | Women age group >50 years                                                               | Head count                                                                                                                                                                                                                                     | 401-1           | 34              | 31              | 45              | 63              | 54              |
|                              | Men age group >50 years                                                                 | Head count                                                                                                                                                                                                                                     | 401-1           | 102             | 94              | 106             | 121             | 109             |
|                              | CEE                                                                                     | Head count<br>(Employee hire<br>rate %)                                                                                                                                                                                                        | 401-1           | 773 (4.8)       | 556 (3.3)       | 604 (3.5)       | 534 (3.1)       | 437 (2.5)       |
|                              | Women age group <30 years                                                               | Head count                                                                                                                                                                                                                                     | 401-1           | 54              | 30              | 46              | 30              | 29              |
|                              | Men age group <30 years                                                                 | Head count                                                                                                                                                                                                                                     | 401-1           | 147             | 103             | 134             | 107             | 91              |
|                              | Women age group 30–50 years                                                             | Head count                                                                                                                                                                                                                                     | 401-1           | 88              | 68              | 60              | 71              | 68              |
|                              | Men age group 30–50 years                                                               | Head count                                                                                                                                                                                                                                     | 401-1           | 363             | 266             | 264             | 243             | 182             |
|                              | Women age group >50 years                                                               | Head count                                                                                                                                                                                                                                     | 401-1           | 11              | 7               | 10              | 15              | 6               |
|                              | Men age group >50 years                                                                 | Head count                                                                                                                                                                                                                                     | 401-1           | 110             | 82              | 90              | 68              | 61              |
|                              | Rest of Europe                                                                          | Head count<br>(Employee hire<br>rate %)                                                                                                                                                                                                        | 401-1           | 290 (7.9)       | 342 (9.7)       | 327 (9.6)       | 371<br>(11.7)   | 370<br>(10.2)   |
|                              | Women age group <30 years                                                               | Head count                                                                                                                                                                                                                                     | 401-1           | 18              | 16              | 19              | 21              | 17              |
|                              | Men age group <30 years                                                                 | Head count                                                                                                                                                                                                                                     | 401-1           | 72              | 76              | 57              | 96              | 85              |
|                              | Women age group 30–50 years                                                             | Head count                                                                                                                                                                                                                                     | 401-1           | 20              | 35              | 48              | 32              | 22              |
|                              | Men age group 30–50 years                                                               | Head count                                                                                                                                                                                                                                     | 401-1           | 129             | 153             | 146             | 159             | 170             |
|                              | Women age group >50 years                                                               | Head count                                                                                                                                                                                                                                     | 401-1           | 5               | 11              | 10              | 10              | 12              |
|                              | Men age group >50 years                                                                 | Head count                                                                                                                                                                                                                                     | 401-1           | 46              | 51              | 47              | 53              | 64              |
| Topic                        | Indicator                                                                               | Unit                                                                                                                                                                                                                                           | GRI<br>Standard | 2019            | 2020            | 2021            | 2022            | 2023            |
|                              | Rest of World                                                                           | Head count<br>(Employee hire<br>rate %)                                                                                                                                                                                                        | 401-1           | 454 (4.6)       | 485 (5.7)       | 983<br>(12.6)   | 1,696<br>(21.3) | 1,093<br>(13.6) |
|                              | Women age group <30 years                                                               | Head count                                                                                                                                                                                                                                     | 401-1           | 15              | 8               | 13              | 28              | 25              |
|                              | Men age group <30 years                                                                 | Head count                                                                                                                                                                                                                                     | 401-1           | 87              | 106             | 231             | 353             | 216             |
|                              | Women age group 30–50 years                                                             | Head count                                                                                                                                                                                                                                     | 401-1           | 20              | 14              | 28              | 43              | 25              |
|                              | Men age group 30–50 years                                                               | Head count                                                                                                                                                                                                                                     | 401-1           | 265             | 281             | 596             | 1,084           | 672             |
|                              | Women age group >50 years                                                               | Head count                                                                                                                                                                                                                                     | 401-1           | 3               | 2               | 3               | 10              | 6               |
|                              | Men age group >50 years                                                                 | Head count                                                                                                                                                                                                                                     | 401-1           | 64              | 74              | 112             | 178             | 149             |
|                              | Departures (without temporary employment contracts)                                     |                                                                                                                                                                                                                                                |                 |                 |                 |                 |                 |                 |
|                              | Women                                                                                   | Head count                                                                                                                                                                                                                                     | 401-1           | 801             | 790             | 806             | 880             | 1,049           |
|                              | Men                                                                                     | Head count                                                                                                                                                                                                                                     | 401-1           | 4,234           | 4,243           | 4,159           | 4,270           | 4,819           |
|                              | Age group <30 years                                                                     | Head count                                                                                                                                                                                                                                     | 401-1           | 955             | 799             | 849             | 1,006           | 1,118           |
|                              | Age group 30–50 years                                                                   | Head count                                                                                                                                                                                                                                     | 401-1           | 2,575           | 2,649           | 2,623           | 2,699           | 3,085           |
|                              | Age group >50 years                                                                     | Head count                                                                                                                                                                                                                                     | 401-1           | 1,505           | 1,585           | 1,493           | 1,445           | 1,665           |
|                              | Germany                                                                                 | Head count<br>(Employee hire<br>rate %)                                                                                                                                                                                                        | 401-1           | 1,487<br>(5.2)  | 1,437<br>(5.2)  | 1,419<br>(5.1)  | 1,541<br>(5.4)  | 1,854<br>(5.7)  |
|                              | Women age group <30 years                                                               | Head count                                                                                                                                                                                                                                     | 401-1           | 62              | 47              | 48              | 65              | 92              |
|                              | Men age group <30 years                                                                 | Head count                                                                                                                                                                                                                                     | 401-1           | 229             | 215             | 218             | 254             | 326             |
|                              | Women age group 30–50 years                                                             | Head count                                                                                                                                                                                                                                     | 401-1           | 160             | 158             | 154             | 146             | 188             |
|                              | Men age group 30–50 years                                                               | Head count                                                                                                                                                                                                                                     | 401-1           | 452             | 454             | 463             | 551             | 608             |
|                              | Women age group >50 years                                                               | Head count                                                                                                                                                                                                                                     | 401-1           | 124             | 128             | 115             | 101             | 136             |
|                              | Men age group >50 years                                                                 | Head count                                                                                                                                                                                                                                     | 401-1           | 460             | 435             | 421             | 424             | 504             |
|                              | Austria                                                                                 | Head count<br>(Employee hire<br>rate %)                                                                                                                                                                                                        | 401-1           | 775 (6.4)       | 724 (6.0)       | 911 (7.7)       | 1,033<br>(8.5)  | 1,063<br>(8.4)  |
|                              | Women age group <30 years                                                               | Head count                                                                                                                                                                                                                                     | 401-1           | 33              | 36              | 42              | 62              | 58              |
|                              | Men age group <30 years                                                                 | Head count                                                                                                                                                                                                                                     | 401-1           | 167             | 129             | 178             | 221             | 220             |
|                              | Women age group 30–50 years                                                             | Head count                                                                                                                                                                                                                                     | 401-1           | 123             | 107             | 108             | 148             | 151             |
|                              | Men age group 30–50 years                                                               | Head count                                                                                                                                                                                                                                     | 401-1           | 231             | 218             | 302             | 318             | 353             |
|                              | Women age group >50 years                                                               | Head count                                                                                                                                                                                                                                     | 401-1           | 60              | 62              | 69              | 80              | 88              |
|                              | Men age group >50 years                                                                 | Head count                                                                                                                                                                                                                                     | 401-1           | 161             | 172             | 212             | 204             | 193             |
|                              | CEE                                                                                     | Head count<br>(Employee hire<br>rate %)                                                                                                                                                                                                        | 401-1           | 742 (4.6)       | 733 (4.3)       | 806 (4.6)       | 966 (5.7)       | 991 (5.8)       |
|                              | Women age group <30 years                                                               | Head count                                                                                                                                                                                                                                     | 401-1           | 21              | 19              | 28              | 27              | 26              |
|                              | Men age group <30 years                                                                 | Head count                                                                                                                                                                                                                                     | 401-1           | 101             | 64              | 99              | 118             | 120             |
|                              | Women age group 30–50 years                                                             | Head count                                                                                                                                                                                                                                     | 401-1           | 82              | 73              | 91              | 101             | 110             |
|                              | Men age group 30–50 years                                                               | Head count                                                                                                                                                                                                                                     | 401-1           | 287             | 280             | 317             | 396             | 397             |
|                              | Women age group >50 years                                                               | Head count                                                                                                                                                                                                                                     | 401-1           | 30              | 43              | 33              | 39              | 47              |
|                              | Men age group >50 years                                                                 | Head count                                                                                                                                                                                                                                     | 401-1           | 221             | 254             | 238             | 285             | 291             |
|                              | Rest of Europe                                                                          | Head count<br>(Employee hire<br>rate %)                                                                                                                                                                                                        | 401-1           | 332 (9.0)       | 315 (9.0)       | 378<br>(11.1)   | 255 (8.0)       | 383<br>(10.5)   |
|                              | Women age group <30 years                                                               | Head count                                                                                                                                                                                                                                     | 401-1           | 12              | 6               | 7               | 9               | 14              |
| Topic                        | Indicator                                                                               | Unit                                                                                                                                                                                                                                           | GRI<br>Standard | 2019            | 2020            | 2021            | 2022            | 2023            |
|                              | Men age group <30 years                                                                 | Head count                                                                                                                                                                                                                                     | 401-1           | 55              | 47              | 55              | 49              | 40              |
|                              | Women age group 30–50 years                                                             | Head count                                                                                                                                                                                                                                     | 401-1           | 27              | 28              | 28              | 20              | 47              |
|                              | Men age group 30–50 years                                                               | Head count                                                                                                                                                                                                                                     | 401-1           | 132             | 133             | 175             | 104             | 159             |
|                              | Women age group >50 years                                                               | Head count                                                                                                                                                                                                                                     | 401-1           | 18              | 10              | 11              | 11              | 23              |
|                              | Men age group >50 years                                                                 | Head count                                                                                                                                                                                                                                     | 401-1           | 88              | 91              | 102             | 62              | 100             |
|                              | Rest of World                                                                           | <b>Head count</b><br>(Employee hire<br>rate %)                                                                                                                                                                                                 | 401-1           | 1,699<br>(17.4) | 1,824<br>(21.6) | 1,451<br>(18.6) | 1,355<br>(17.1) | 1,577<br>(19.7) |
|                              | Women age group <30 years                                                               | Head count                                                                                                                                                                                                                                     | 401-1           | 11              | 17              | 14              | 14              | 26              |
|                              | Men age group <30 years                                                                 | Head count                                                                                                                                                                                                                                     | 401-1           | 264             | 219             | 160             | 187             | 196             |
|                              | Women age group 30–50 years                                                             | Head count                                                                                                                                                                                                                                     | 401-1           | 29              | 40              | 45              | 40              | 34              |
|                              | Men age group 30–50 years                                                               | Head count                                                                                                                                                                                                                                     | 401-1           | 1,052           | 1,158           | 940             | 875             | 1,038           |
|                              | Women age group >50 years                                                               | Head count                                                                                                                                                                                                                                     | 401-1           | 9               | 16              | 13              | 17              | 9               |
|                              | Men age group >50 years                                                                 | Head count                                                                                                                                                                                                                                     | 401-1           | 334             | 374             | 279             | 222             | 274             |

{84}------------------------------------------------

Total number of employees by employment contract (permanent and temporary), by region

{85}------------------------------------------------

Men part-time Head count (%) 2-7 3,511 (5) 3,351 (5) 3,175 (5) 3,306 (5) 4,113 (6)

Any significant variations in the No significant variations in the number of employees could be determined.

(95)

62,480 (95)

61,552 (95)

62,202 (95)

66,379 (94)

Men full-time Head count (%) 2-7 64,926

numbers reported in disclosure 2-7

{86}------------------------------------------------

{87}------------------------------------------------

{88}------------------------------------------------

<sup>22</sup> All employee figures were determined by including all associated group companies and represent annual average values.

<sup>23</sup> Hierarchy levels from business unit management up

<sup>24</sup> As at 31 December 2023

<sup>25</sup> The national requirements are kept at all subsidiaries.

#### <span id="page-88-0"></span>**Governance indicators**

| Topic            | Indicator                                                                               | Unit                          | GRI<br>Standard | 2019    | 2020   | 2021    | 2022     | 2023     |
|------------------|-----------------------------------------------------------------------------------------|-------------------------------|-----------------|---------|--------|---------|----------|----------|
| Fair competition |                                                                                         |                               |                 |         |        |         |          |          |
|                  | Confirmed incidents of<br>corruption                                                    | Number                        | 205-3           | 2       | 5      | 1       | 0        | 0        |
|                  | Business partner screening26                                                            | Number                        |                 | n. a.   | n. a.  | n. a.   | n. a.    | 3,948    |
|                  | Business compliance partners26                                                          | %                             |                 | n. a.   | n. a.  | n. a.   | n. a.    | 2.9      |
|                  | Training rate26                                                                         | %                             |                 | n. a.   | n. a.  | n. a.   | n. a.    | 90       |
|                  | Special training26                                                                      | Number                        |                 | n. a.   | n. a.  | n. a.   | n. a.    | 454      |
|                  | Training Anti-Corruption and<br>BCMS (management)27                                     | %                             | 205-2           | 90      | 81     | 81      | 86       | 92       |
|                  | Austria                                                                                 | Number of<br>participants (%) | 205-2           | n. a.   | n. a.  | n. a.   | 307 (93) | 327 (97) |
|                  | Germany                                                                                 | Number of<br>participants (%) | 205-2           | n. a.   | n. a.  | n. a.   | 509 (86) | 569 (93) |
|                  | Poland                                                                                  | Number of<br>participants (%) | 205-2           | n. a.   | n. a.  | n. a.   | 104 (92) | 101 (92) |
|                  | Czech Republic                                                                          | Number of<br>participants (%) | 205-2           | n. a.   | n. a.  | n. a.   | 91 (95)  | 96 (99)  |
|                  | Hungary                                                                                 | Number of<br>participants (%) | 205-2           | n. a.   | n. a.  | n. a.   | 30 (57)  | 47 (87)  |
|                  | Rest of World                                                                           | Number of<br>participants (%) | 205-2           | n. a.   | n. a.  | n. a.   | 105 (52) | 115 (71) |
|                  | Training Cartel Law<br>(management)27                                                   | Number of<br>participants (%) | 205-2           | 90      | 83     | 90      | 89       | 91       |
|                  | Austria                                                                                 | Number of<br>participants (%) | 205-2           | n. a.   | n. a.  | n. a.   | 309 (93) | 324 (96) |
| Topic            | Indicator                                                                               | Unit                          | GRI<br>Standard | 2019    | 2020   | 2021    | 2022     | 2023     |
|                  | Germany                                                                                 | Number of<br>participants (%) | 205-2           | n. a.   | n. a.  | n. a.   | 555 (94) | 578 (95) |
|                  | Poland                                                                                  | Number of<br>participants (%) | 205-2           | n. a.   | n. a.  | n. a.   | 100 (88) | 104 (95) |
|                  | Czech Republic                                                                          | Number of<br>participants (%) | 205-2           | n. a.   | n. a.  | n. a.   | 93 (97)  | 89 (92)  |
|                  | Hungary                                                                                 | Number of<br>participants (%) | 205-2           | n. a.   | n. a.  | n. a.   | 33 (62)  | 49 (91)  |
|                  | Rest of World                                                                           | Number of<br>participants (%) | 205-2           | n. a.   | n. a.  | n. a.   | 12 (50)  | 98 (60)  |
|                  | Refresher course Business<br>Compliance<br>(management)27                               | Number of<br>participants (%) | 205-2           | n. a.28 | 22     | 19      | 64       | 88       |
|                  | Austria                                                                                 | Number of<br>participants (%) | 205-2           | n. a.   | n. a.  | n. a.   | 203 (94) | 201 (97) |
|                  | Germany                                                                                 | Number of<br>participants (%) | 205-2           | n. a.   | n. a.  | n. a.   | 237 (68) | 307 (91) |
|                  | Poland                                                                                  | Number of<br>participants (%) | 205-2           | n. a.   | n. a.  | n. a.   | 0 (0)29  | 69 (90)  |
|                  | Czech Republic                                                                          | Number of<br>participants (%) | 205-2           | n. a.   | n. a.  | n. a.   | 60 (87)  | 55 (90)  |
|                  | Hungary                                                                                 | Number of<br>participants (%) | 205-2           | n. a.   | n. a.  | n. a.   | 0 (0)30  | 21 (84)  |
|                  | Rest of World                                                                           | Number of<br>participants (%) | 205-2           | n. a.   | n. a.  | n. a.   | 26 (11)  | 33 (46)  |
|                  | E-learning course Business<br>Compliance Training<br>(management and employees)31       | %                             | 205-2           | n. a.   | n. a.  | 92      | 94       | 90       |
|                  | Communication of critical concern32                                                     |                               |                 |         |        |         |          |          |
|                  | Number of critical concerns that<br>were communicated to<br>the highest governance body | Number                        | 2-16            | n. a.   | n. a.  | n. a.   | n. a.    | 0        |
|                  | Key compensation figures                                                                |                               |                 |         |        |         |          |          |
|                  | Ratio of annual total<br>compensation33                                                 | Factor                        | 2-21            | n. a.   | n. a.  | n. a.   | 53.1     | 55.0     |
|                  | Percentage increase in annual<br>total compensation34                                   | Factor                        | 2-21            | n. a.   | n. a.  | n. a.   | n. a.    | 1.8      |
|                  | Ratio of basic salary and<br>remuneration of women to men35                             | Factor                        | 405-2           | n. a.   | n. a.  | n. a.   | n. a.    | 0.85     |
|                  | Client satisfaction                                                                     |                               |                 |         |        |         |          |          |
|                  | Client satisfaction index                                                               | Index                         |                 | 1.8736  | 1.8736 | n. a.37 | 4.438    | 4.438    |
|                  | Organisational efficiency and<br>technical realisation                                  | Index                         |                 | n. a.   | n. a.  | n. a.   | 4.3      | 4.3      |
|                  | Responsible and sustainable<br>handling of people and resources                         | Index                         |                 | n. a.   | n. a.  | n. a.   | 4.3      | 4.3      |
|                  | Team: professional competence<br>as well as communication and<br>cooperation            | Index                         |                 | n. a.   | n. a.  | n. a.   | 4.5      | 4.6      |

{89}------------------------------------------------

Indicator is being reported for the first time in the 2023 financial year.

The breakdown of training participants and rate by region is being reported for the first time in the financial year 2022. A different regional breakdown will be used from the 2023 reporting year onwards. 27

2019 not available due to changes to training courses

The training concept was rolled out in 2023.

{90}------------------------------------------------

- The training concept was rolled out in 2023. 30
- Training was first implemented in 2021. 31
- The 2023 financial year is the first year for which this indicator is being reported. Critical concerns are defined as reports from the whistleblower platform that were communicated to the Management Board during the reporting year. 32
- The factor is calculated from the ratio of the annual total compensation for the highest-paid individual to the median annual total compensation for all employees. The median annual employee compensation was calculated on the basis of the HR master data taken from the ERP system at Group headquarters, taking into account those employees who were employed for at least six months in the calendar year. Compensation was extrapolated into an annual amount for employees who were with the company for less than 12 months in the year and to a full-time amount in the case of part-time employment. 33
- The 2023 financial year is the first year for which this indicator is being reported. The factor is calculated from the ratio of the percentage increase in the total annual remuneration of the highest-paid person in the organisation and the average percentage increase in the total annual remuneration of all employees with the exception of the highest-paid person. 34
- The 2023 financial year is the first year for which the indicator is being reported. The gender pay gap was calculated as an average across all employees in the Group, independent of their respective role. The figure is influenced, among other things, by the limited proportion of women in technical professions and management positions in the industry. Our internal analyses have shown that we are already successfully implementing equal pay for the same job in most job categories. At the same time, we use this analysis to specifically address any unequal treatment. 35
- 1 (pos.)–6 (neg.) 36
- Due to changes in the way data are collected 37
- 1 (neg.)–5 (pos.) 38

{91}------------------------------------------------

## **GRI content index**

| Statement of use                  | STRABAG has reported in accordance with the GRI Standards for the period 1.1.2023 - 31.12.2023. |
|-----------------------------------|-------------------------------------------------------------------------------------------------|
| GRI 1 used                        | GRI 1: Foundation 2021                                                                          |
| Applicable GRI Sector Standard(s) | No sector standard applicable.                                                                  |

| GRI-<br>Standard                                          | Disclosure Number and Title                                                                      | Reference                                                                                                    | Omission / Notes / External link                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|-----------------------------------------------------------|--------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| General Disclosures                                       |                                                                                                  |                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| GRI:<br>General<br>Disclosures<br>2021                    | 2-1                                                                                              | Organizational details                                                                                       | STRABAG at a glance<br>Company information                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | Locations                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
|                                                           | 2-2                                                                                              | Entities included in the organization's<br>sustainability reporting                                          | Consolidation<br>The consolidated group<br>List of investments                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                           | 2-3                                                                                              | Reporting period, frequency and<br>contact point                                                             | Reporting profile<br>Financial calender<br>Company information                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                           | 2-4                                                                                              | Restatements of information                                                                                  | Materiality analysis                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | Specific changes from the previous year in<br>relation to key figures, for example due to a<br>change in the method of data collection, are<br>documented in footnotes in the appropriate<br>areas.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
|                                                           | 2-5                                                                                              | External assurance                                                                                           | Reporting profile<br>Independent assurance<br>report                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                           | 2-6                                                                                              | Activities, value chain and other<br>business relationships                                                  | STRABAG at a glance<br>Strategy                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | Activities<br>Our Brands                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|                                                           | 2-7                                                                                              | Employees                                                                                                    | General employment figures<br>Social indicators                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | 2-7-b-iii is not applicable because all<br>STRABAG employment contracts have a<br>fixed number of working hours.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
|                                                           | 2-8                                                                                              | Workers who are not employees                                                                                |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | This information is currently incomplete.<br>Temporary workers are deployed at the<br>operating entities to meet peak demand.<br>The deployment of temporary workers is<br>organised and managed by subcontractors,<br>which is why STRABAG does not have<br>access to the relevant data.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
|                                                           | 2-9                                                                                              | Governance structure and composition                                                                         | Boards                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                           | 2-10                                                                                             | Nomination and selection of the highest<br>governance body                                                   | Appointments to the<br>Management Board and<br>Supervisory Board                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                           | 2-11                                                                                             | Chair of the highest governance body                                                                         | Boards                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                           | 2-12                                                                                             | Role of the highest governance body in<br>overseeing the management of impacts                               | Working method of the<br>Management Board                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                           | 2-13                                                                                             | Delegation of responsibility for<br>managing impacts                                                         | Working method of the<br>Management Board                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | Information on the management of topic-<br>specific impacts can be found in the<br>respective chapters of the sustainability<br>report.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
|                                                           | 2-14                                                                                             | Role of the highest governance body in<br>sustainability reporting                                           | Materiality analysis                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                           | 2-15                                                                                             | Conflicts of interest                                                                                        | Conflicts of interest<br>Boards                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| GRI-<br>Standard                                          |                                                                                                  | Disclosure Number and Title                                                                                  | Reference                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | Omission / Notes / External link                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
|                                                           | 2-16                                                                                             | Communication of critical concerns                                                                           | Working method of the<br>Management Board<br>Sustainability<br>Governance indicators                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                           | 2-17                                                                                             | Collective knowledge of the highest<br>governance body                                                       | Governance structure                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                           | 2-18                                                                                             | Evaluation of the performance of the<br>highest governance body                                              | Sustainability<br>Governance structure                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                           | 2-19                                                                                             | Remuneration policies                                                                                        |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | Remuneration policy for the Management<br>Board<br>Remuneration policy for the Supervisory<br>Board                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
|                                                           | 2-20                                                                                             | Process to determine remuneration                                                                            |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | Remuneration policy for the Management<br>Board<br>Remuneration policy for the Supervisory<br>Board                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
|                                                           | 2-21                                                                                             | Annual total compensation ratio                                                                              | Governance indicators                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                           | 2-22                                                                                             | Statement on sustainable development<br>strategy                                                             | CEO's review                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                           | 2-23                                                                                             | Policy commitments                                                                                           | Governance structure<br>Minimum safeguards<br>Human rights<br>Fair competition                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                           | 2-24                                                                                             | Embedding policy commitments                                                                                 | Working method of the<br>Management Board<br>Minimum safeguards<br>Human rights<br>Fair competition                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                           | 2-25                                                                                             | Processes to remediate negative<br>impacts                                                                   | Minimum safeguards<br>Human rights<br>Fair competition                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                           | 2-26                                                                                             | Mechanisms for seeking advice and<br>raising concerns                                                        | Human rights                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                           | 2-27                                                                                             | Compliance with laws and regulations                                                                         | Fair competition                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             | Significant violations of laws and<br>regulations in the reporting year occurred<br>only in the areas of corruption and antitrust<br>law. These are reported under the<br>indicators GRI 205: Anti-Corruption 2015<br>and GRI 206: Anti-Competitive Behaviour.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
|                                                           | 2-28                                                                                             | Membership associations                                                                                      | Stakeholder engagement<br>Fair competition                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                           | 2-29                                                                                             | Approach to stakeholder engagement                                                                           | Stakeholder engagement                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                           | 2-30                                                                                             | Collective bargaining agreements                                                                             | Social indicators                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| GRI-<br>Standard                                          | Disclosure Number and Title                                                                      | Reference                                                                                                    | Omission / Notes / External link                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| <b>Material topics</b>                                    |                                                                                                  |                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| GRI 3:<br>Material<br>topics<br>2021                      | 3-1 Process to determine material topics                                                         | Materiality analysis                                                                                         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                           | 3-2 List of material topics                                                                      | Materiality analysis                                                                                         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                           | 3-3 Management of material topics                                                                | Materiality analysis                                                                                         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| <b>Energy and emissions</b>                               |                                                                                                  |                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| GRI 3:<br>Material<br>topics<br>2021                      | 3-3 Management of material topics                                                                | Energy and emissions                                                                                         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| GRI 302:<br>Energy<br>2016                                | 302-1 Energy consumption within the<br>organization                                              | Energy and emissions<br>Environmental indicators                                                             | This information is currently incomplete.<br>Separate disclosure of steam (included in<br>district heating) and cooling (included in<br>electricity) is currently not possible.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                           | 302-2 Energy consumption outside of the<br>organization                                          | Energy and emissions<br>Environmental indicators                                                             | This information is currently incomplete.<br>Energy consumption data from outside the<br>organisation are included in the calculation<br>of Scope 3 emissions. Separate disclosure<br>of the consumption data is not possible,<br>however, as this is collected on a cost<br>basis.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                           | 302-3 Energy intensity                                                                           | Energy and emissions<br>Environmental indicators                                                             |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                           | 302-4 Reduction of energy consumption                                                            | Energy and emissions<br>Environmental indicators                                                             | This information is currently unavailable.<br>The developments in energy consumption<br>for fuel, electricity, gas and pulverised<br>lignite are currently being mapped. Data<br>collection for other energy sources is being<br>successively expanded. Decarbonisation<br>measures, including energy efficiency<br>measures, are being evaluated as part of<br>the Group project "Roadmap to climate<br>neutrality 2040".                                                                                                                                                                                                                                                                                                                                                                                                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                           | 302-5 Reductions in energy requirements of<br>products and services                              | Energy and emissions<br>Environmental indicators                                                             | This indicator is not applicable at STRABAG<br>because of the non-standard nature of our<br>products and services.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| GRI 305:<br>Emissions<br>2016                             | 305-1 Direct (Scope 1) GHG emissions                                                             | Energy and emissions<br>Environmental indicators                                                             | Indicator 305-1-d is not applicable. In the<br>course of the reporting in accordance with<br>CSRD, a base year will be defined and<br>published beginning with the 2024 financial<br>year.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                           | 305-2 Energy indirect (Scope 2) GHG<br>emissions                                                 | Energy and emissions<br>Environmental indicators                                                             | Indicator 305-2-d is not applicable. In the<br>course of reporting in accordance with<br>CSRD, a base year will be defined and<br>published beginning with the 2024 financial<br>year.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                           | 305-3 Other indirect (Scope 3) GHG<br>emissions                                                  | Energy and emissions<br>Environmental indicators                                                             | This information is currently incomplete.<br>STRABAG has set up an internal working<br>group to continue to collect and calculate<br>data from Scope 3 emissions. The<br>information is to be disclosed in the coming<br>reporting year.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                           | 305-4 GHG emissions intensity                                                                    | Energy and emissions<br>Environmental indicators                                                             |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| GRI-<br>Standard                                          |                                                                                                  | Disclosure Number and Title                                                                                  | Reference                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | Omission / Notes / External link                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
|                                                           |                                                                                                  | 305-5 Reduction of GHG emissions                                                                             | Energy and emissions                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | This information is currently not available.<br>The disclosure of the actual reduction for<br>the CO₂e emissions from Scope 1-3 and<br>the determination of a base year will be<br>prepared for the coming reporting years.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
|                                                           |                                                                                                  | 305-6 Emissions of ozone-depleting<br>substances (ODS)                                                       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | This information is currently not available.<br>STRABAG greenhouse gas accounting is<br>currently limited to $CO₂$ , $N₂O$ und $CH₄$ . Wor<br>is underway to improve data quality and to<br>publish emissions from ozone-depleting<br>substances (ODS) in the coming reporting<br>years.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|                                                           |                                                                                                  | 305-7 Nitrogen oxides (NOx), sulfur oxides<br>(SOx), and other significant air<br>emissions                  |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | This information is currently not available.<br>STRABAG greenhouse gas accounting is<br>currently limited to $CO₂$ , $N₂O$ und $CH₄$ . Wor<br>is underway to improve data quality and to<br>publish emissions from $NOx$ , $SOx$ and other<br>significant emissions in the future.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| Circularity                                               |                                                                                                  |                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| GRI 3:<br>Material<br>topics<br>2021                      | 3-3                                                                                              | Management of material topics                                                                                | Circularity                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| GRI 301:<br>Materials<br>2016                             |                                                                                                  | 301-1 Materials used by weight or volume                                                                     | Circularity<br>Environmental indicators                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                           |                                                                                                  | 301-2 Recycled input materials used                                                                          | Circularity<br>Environmental indicators                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                           |                                                                                                  | 301-3 Reclaimed products and their<br>packaging materials                                                    |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | This indicator is not applicable to the core<br>business of STRABAG SE.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| GRI 306:<br>Waste<br>2020                                 |                                                                                                  | 306-1 Waste generation and significant<br>waste-related impacts                                              | Circularity                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                           |                                                                                                  | 306-2 Management of significant waste<br>related impacts                                                     | Circularity                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                           |                                                                                                  | 306-3 Waste generated                                                                                        | Circularity<br>Environmental indicators                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | This information is currently incomplete.<br>STRABAG is working on expanding the<br>collection of waste-related data. So far, the<br>Group collects data for handled waste, i.e.,<br>waste that STRABAG receives or processes<br>as part of its project business. For individual<br>Group entities, waste directed to disposal<br>and waste diverted from disposal (including<br>preparation for reuse, recycling and other<br>recovery processes) are quantified. The<br>total volume of waste depends on the size<br>and type of construction contracts (e.g.,<br>buildings, road demolition and removal,<br>excavations or recycling activities) and on<br>quality specifications. Since these<br>specifications are determined by third<br>parties, STRABAG has only limited<br>influence on them. The total quantity is<br>therefore not defined as a controllable<br>variable. |
|                                                           |                                                                                                  | 306-4 Waste diverted from disposal                                                                           | Circularity<br>Environmental indicators                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                           |                                                                                                  | 306-5 Waste directed to disposal                                                                             | Circularity<br>Environmental indicators                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| GRI-<br>Standard                                          |                                                                                                  | Disclosure Number and Title                                                                                  | Reference                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | Omission / Notes / External link                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| Digitalisation and innovation                             |                                                                                                  |                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| GRI 3:<br>Material<br>topics<br>2021                      | 3-3                                                                                              | Management of material topics                                                                                | Digitalisation and innovation                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                           |                                                                                                  |                                                                                                              | BIM 5D® workstations                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | Digitalisation and innovation<br>Environmental indicators                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
|                                                           |                                                                                                  |                                                                                                              | Expenditure on research, development<br>and innovation activities                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | Digitalisation and innovation<br>Environmental indicators                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
|                                                           |                                                                                                  |                                                                                                              | Development projects with funding                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | Digitalisation and innovation<br>Environmental indicators                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| Human rights                                              |                                                                                                  |                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| GRI 3:<br>Material<br>topics<br>2021                      | 3-3                                                                                              | Management of material topics                                                                                | Human rights                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| GRI 406:<br>Non-<br>discrimination<br>2016                |                                                                                                  | 406-1 Incidents of discrimination and<br>corrective actions taken                                            | Human rights<br>Social indicators                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| Occupational safety and health                            |                                                                                                  |                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| GRI 3:<br>Material<br>topics<br>2021                      | 3-3                                                                                              | Management of material topics                                                                                | Occupational safety and<br>health                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| GRI 403:<br>Occupational<br>Health and<br>Safety<br>2018  | 403-1<br>-<br>403-7                                                                              | Disclosures on management approach<br>to occupational safety                                                 | Occupational safety and<br>health                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                           |                                                                                                  | 403-8 Workers covered by an occupational<br>health and safety management system                              | Occupational safety and<br>health                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                           |                                                                                                  | 403-9 Work-related injuries                                                                                  | Occupational safety and<br>health<br>Social indicators                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | This information is currently incomplete. At<br>present, figures are collected for STRABAG<br>employees only. As part of the further<br>development of the HSW platform,<br>structural data collection is to be extended<br>to subcontractors.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
|                                                           |                                                                                                  | 403-10Work-related ill health                                                                                | Occupational safety and<br>health<br>Social indicators                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | This information is not available as it is<br>personal data subject to privacy laws.<br>Based on an evaluation of sick leave<br>reports from health insurance funds and<br>employers' liability insurance associations,<br>it is only possible to provide generic<br>information on work-related illnesses.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| GRI-Standard                                              | Disclosure Number and Title                                                                      | Reference                                                                                                    | Omission / Notes / External link                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| Strategic human resource development                      |                                                                                                  |                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| GRI 3:<br>Material<br>topics<br>2021                      | 3-3                                                                                              | Management of material topics                                                                                | Strategic human resource<br>development                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| GRI 404:<br>Training<br>and<br>Education<br>2016          | 404-1 Average hours of training per year per<br>employee                                         | Strategic human resource<br>development<br>Social indicators                                                 | This information is currently incomplete. A<br>clear commitment exists to the<br>establishment of structured human<br>resource development for blue-collar<br>employees. As the IT requirements for the<br>use of Group systems by blue-collar<br>employees could not yet be implemented in<br>2023, structured HR development for these<br>employees has been delayed.                                                                                                                                                                                                                                                                                                                                                                                                                                                      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                           | 404-2 Programs for upgrading employee skills<br>and transition assistance programs               | Strategic human resource<br>development                                                                      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                           | 404-3 Percentage of employees receiving<br>regular performance and career<br>development reviews | Strategic human resource<br>development<br>Social indicators                                                 | This information is currently incomplete.<br>The disclosure currently covers only white-<br>collar workers, but not blue-collar workers.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| Fair competition                                          |                                                                                                  |                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| GRI 3:<br>Material<br>topics<br>2021                      | 3-3                                                                                              | Management of material topics                                                                                | Fair competition                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| GRI 205:<br>Anti-<br>corruption<br>2016                   | 205-1 Operations assessed for risks related<br>to corruption                                     | Fair competition                                                                                             | At STRABAG, the risk analysis described in<br>the chapter is not carried out for individual<br>locations of operation, but for corporate,<br>central and Group staff divisions. These are<br>organisational units that are structured<br>geographically or by business segment. Th<br>key risks also determine the focus of the<br>Business Compliance Management System<br>and the training concept.                                                                                                                                                                                                                                                                                                                                                                                                                        |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                           | 205-2 Communication and training about<br>anti-corruption policies and procedures                | Fair competition<br>Governance indicators<br>Working method of the<br>Management Board<br>Minimum safeguards | Indicator 205-2-c is not applicable. The<br>Supplier Code of Conduct is part of the<br>GTCs between STRABAG and its suppliers<br>and subcontractors. A survey of the numbe<br>of all business partner contracts is not<br>carried out. Indicator 205-2-d is not<br>applicable. The Business Compliance<br>Training Concept approved by the<br>Management Board pursues a risk-based<br>approach and is aimed primarily at<br>STRABAG management. Structured and<br>regular reporting on business compliance<br>issues is provided to the Management<br>Board and Supervisory Board. Indicator<br>205-2-e is not fully available. A<br>geographical breakdown of employee<br>training is not reported, as the training rate<br>can only be analysed at the level of the<br>divisions that operate across national<br>borders. |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                           | 205-3 Confirmed incidents of corruption and<br>actions taken                                     | Fair competition<br>Governance indicators                                                                    |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| GRI 206:<br>Anti-<br>competitive<br>Behavior<br>2016      | 206-1 Legal actions for anti-competitive<br>behavior, anti-trust, and monopoly<br>practices      | Fair competition                                                                                             |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| GRI-<br>Standard                                          | Disclosure Number and Title                                                                      | Reference                                                                                                    | Omission / Notes / External link                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| Additional Sustainability Topics                          |                                                                                                  |                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| New hires and departures                                  |                                                                                                  |                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| GRI 401:<br>Employment<br>2016                            | 401-1 New employee hires and employee<br>turnover                                                | Social indicators                                                                                            |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| Diversity                                                 |                                                                                                  |                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| GRI 405:<br>Diversity<br>and Equal<br>Opportunity<br>2016 | 405-1 Diversity of governance bodies and<br>employees                                            | Social indicators                                                                                            |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                           | 405-2 Ratio of basic salary and<br>remuneration of women to men                                  | Governance indicators                                                                                        | Due to the considerable level of data<br>complexity, the gender pay gap is not<br>reported by job category. A breakdown of<br>the gender pay gap by meaningful job<br>categories is to be evaluated as part of<br>CSRD.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |

{92}------------------------------------------------

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Villach, 4 April 2024

The Management Board

Klemens Haselsteiner, BBA, BF CEO Central Staff Divisions and Central Divisions BMTI, CML, SID, TPA and ZT, Winding up Russia

C\/Den

Mag. Christian Harder CFO Central Division BRVZ

Dipl.-Ing. (FH) Jörg Rösler Member of the Management Board Segment North + West

Wals.

Dipl.-Ing. (FH) Alfred Watzl Member of the Management Board Segment South + East

Dipl.-Ing. Siegfried Wanker Member of the Management Board Segment International + Special Divisions

{99}------------------------------------------------

## <span id="page-99-0"></span>**Independent Assurance Report on the Non-financial Reporting according to § 267a UGB**

We have performed an independent limited assurance engagement on the consolidated nonfinancial report according to § 267a UGB ("NFI report") for the financial year 2023, which has been published as consolidated Sustainability Report 2023 of

#### STRABAG SE, Villach, Austria

(referred to as "STRABAG" or "the Company").

## **Conclusion**

Based on the procedures performed and the evidence we have obtained, nothing has come to our attention that causes us to believe that the NFI Report of the Company is not in accordance with the legal requirements of the Austrian Sustainability and Diversity Improvement Act 267a UGB), the provisions of Article 8 of the Regulation (EU) 2020/852 as amended and the supplementing delegated Regulation (EU) 2021/2178 (hereafter "EU Taxonomy Regulation") and the sustainability reporting guidelines of the Global Reporting Initiative (GRI Standards) (Option "in accordance with") in all material respects.

## **Management's Responsibility**

The Company's management is responsible for the proper preparation of the NFI Report in accordance with the reporting criteria. The Company applies the legal requirements of the Austrian Sustainability and Diversity Improvement Act (§ 267a UGB) and the sustainability reporting guidelines of the Global Reporting Initiative (GRI Standards) (Option "in accordance with") as reporting criteria. In addition, the company prepares disclosures in accordance with the EU Taxonomy Regulation, which are published as part of sustainability reporting.

The Company's management is responsible for the selection and application of appropriate methods for sustainability reporting (especially the selection of significant matters) as well as the use of appropriate assumptions and estimates for individual sustainability disclosures, given the circumstances. Furthermore, their responsibilities include the design, implementation and maintenance of systems, processes and internal controls that are relevant for the preparation of the sustainability report in a way that is free of material misstatements – whether due to fraud or error.

## **Auditors' Responsibility**

Our responsibility is to state whether, based on our procedures performed and the evidence we have obtained, anything has come to our attention that causes us to believe that the Company's NFI Report is not in accordance with the legal requirements of the Austrian Sustainability and Diversity Improvement Act (§ 267a UGB), the legal requirements of the EU Taxonomy Regulation and the sustainability reporting guidelines of the Global Reporting Initiative (GRI Standards) (Option "in accordance with") in all material respects.

Our engagement was conducted in conformity with the International Standard on Assurance Engagements (ISAE 3000) applicable to such engagements. These standards require us to comply with our professional requirements including independence requirements, and to plan and perform the engagement to enable us to express a conclusion with limited assurance, taking into account materiality.

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An independent assurance engagement with the purpose of expressing a conclusion with limited assurance ("limited assurance engagement") is substantially less in scope than an independent assurance engagement with the purpose of expressing a conclusion with reasonable assurance ("reasonable assurance engagement"), thus providing reduced assurance. Despite diligent engagement planning and execution, it cannot be ruled out that material misstatements, illegal acts or irregularities within the Sustainability Report will remain undetected.

The procedures selected depend on the auditor's judgment and included the following procedures in particular:

- Inquiries of personnel at the group level, who are responsible for the materiality analysis, in order to gain an understanding of the processes for determining material sustainability topics and respective reporting thresholds of the Company;
- A risk assessment, including a media analysis, on relevant information on the Company's sustainability performance in the reporting period;
- Evaluation of the design and implementation of the systems and processes for the collection, processing and monitoring of disclosures on environmental, social and employees matters, respect for human rights, anti-corruption as well as bribery and also includes the consolidation of data;
- Inquiries of personnel at the group level, who are responsible for providing, consolidating and implementing internal control procedures relating to the disclosure of concepts, risks, due diligence processes, results and performance indicators;
- Inspection of selected internal and external documents, in order to determine whether qualitative and quantitative information is supported by sufficient evidence and presented in an accurate and balanced manner;
- Assessment of the processes for local data collection, validation and reporting, as well as the reliability of the reported data through a sample survey for the Division 2C;
- Analytical evaluation of the data and trend of quantitative disclosures regarding the GRI Standards listed in the GRI-Index, submitted by all locations for consolidation at the group level;
- Evaluation of the consistency of the of the Austrian Sustainability and Diversity Improvement Act (§ 267a UGB), the EU Taxonomy Regulation and the GRI Standards, Option "in accordance with" to disclosures and indicators of the NFI Report, which apply to the Company;
- Evaluation of the overall presentation of the disclosures by critically reading the NFI Report.

The procedures that we performed do not constitute an audit or a review. Our engagement did not focus on revealing and clarifying of illegal acts (such as fraud), nor did it focus on assessing the efficiency of management. Furthermore, it is not part of our engagement to audit future-related disclosures, prior year figures, statements from external sources of information, expert opinions or references to more extensive external reporting formats of the Company.

## **Restriction on use**

Because our report will be prepared solely on behalf of and for the benefit of the principal, its contents may not be relied upon by any third party, and consequently, we shall not be liable for any third party claims. We agree to the publication of our assurance certificate and NFI Report. However, publication may only be performed in its entirety and as a version has been certified by us.

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## **General Conditions of Contract**

Our responsibility and liability towards the Company and any third party is subject to paragraph 7 of the General Conditions of Contract for the Public Accounting Professions.

Linz 4 April 2024

KPMG Austria GmbH Wirtschaftsprüfungs- und Steuerberatungsgesellschaft qualified electronically signed: Mag. Gerold Stelzmüller Wirtschaftsprüfer (Austrian Chartered Accountant)

This document was signed with a qualified electronic signature and only this electronic version is valid.