Royal BAM N : GRI disclosures 2021

GRI disclosures

Appendix to Integrated Report 2021

	Title	Disclosure	Description	Comment/Reason for (partial) omission
General Disclosures
N/A	101 Foundation	101	General foundation
215	102-1 General Disclosures	102-1	Name of the organisation
9, 10	102-2 General Disclosures	102-2	Activities, brands, products, and services
215	102-3 General Disclosures	102-3	Location of headquarters
9, 10	102-4 General Disclosures	102-4	Number of countries where the organisation operates, and the
			names of countries where it has significant operations and/or that
			are relevant to the topics covered in the report
199-201	102-5 General Disclosures	102-5	Ownership and legal form
9, 10	102-6 General Disclosures	102-6	Markets served
4, 5, 9, 10	102-7 General Disclosures	102-7	Scale of the organisation
30-38, 210	102-8 General Disclosures	102-8	Information on employees and other workers	Related to 102-8d: BAM often makes use of
				subcontractors who carry out part of the
				construction works on project sites.
				Related to 102-8e: No significant variations exist
				in the total number of employees reported.
9-10,37-38	102-9 General Disclosures	102-9	Supply chain
9-10,11-13,199-201	102-10 General Disclosures	102-10	Significant changes to the organisation and its supply chain
9-10,199-201	102-11 General Disclosures	102-11	Precautionary Principle or approach
See comment	102-12 General Disclosures	102-12	External initiatives	https://www.bam.com/en/about-bam/charters-
				memberships-and-certifications
See comment	102-13 General Disclosures	102-13	Membership of associations	https://www.bam.com/en/about-bam/charters-
				memberships-and-certifications
7	102-14 General Disclosures	102-14	Statement from senior decision-maker
7, 11-13,14-16,30-38	102-16 General Disclosures	102-16	Values, principles, standards, and norms of behavior
55-56	102-18 General Disclosures	102-18	Governance structure
14-16	102-40 General Disclosures	102-40	List of stakeholder groups
See comment	102-41 General Disclosures	102-41	Collective bargaining agreements	64% of BAM's employees are covered by
				collective barganing agreements.
14-16	102-42 General Disclosures	102-42	Identifying and selecting stakeholders
14-16	102-43 General Disclosures	102-43	Approach to stakeholder engagament
14-16,208-211	102-44 General Disclosures	102-44	Key topics and concerns raised
199	102-45 General Disclosures	102-45	Entities included in the consolidated finacial statements
14-16,206-207	102-46 General Disclosures	102-46	Defining report content and topic boundaries
14-16,208-211	102-47 General Disclosures	102-47	List of material topics
36, 40-45	102-48 General Disclosures	102-48	Restatements of information	Historic (2015-2020) CO2 figures restated due to
				deconsolidation of asphalt plants (see page 40
				for explanation).
				Annual compensation ratio for Germany 2020
				restated to 4.9 (see page 36 for explanation).
206-207,208-211	102-49 General Disclosures	102-49	Changes in reporting
206-207	102-50 General Disclosures	102-50	Reporting period
See comment	102-51 General Disclosures	102-51	Date of most recent report	24-02-2021
See comment	102-52 General Disclosures	102-52	Reporting cycle	BAM publishes an Integrated Report annually.
2	102-53 General Disclosures	102-53	Contact Point for questions regarding the report
206-207	102-54 General Disclosures	102-54	Claims of reporting in accordance with the GRI standards
206-207, website link	102-55 General Disclosures	102-55	GRI content index	https://www.bam.com/en/csr
206-207, 67, 183-193	102-56 General Disclosures	102-56	External assurance
Financial Performance
208	103-1 Management Approach	103-1	Explanation of the material topic and its boundary
208, 21-27	103-2 Management Approach	103-2	The management approach and its components
21-27	103-3 Management Approach	103-3	Evaluation of the management approach
4-5,21-27	201-1 Economic Performance	201-1	Direct economic value generated and distributed
40-45,47-53	201-2 Economic Performance	201-2	Financial implications and other risks and opportunities due to
			climate change

	Title	Disclosure	Description	Comment/Reason for (partial) omission
Project and Product Quality Control
208	103-1 Management Approach	103-1	Explanation of the material topic and its boundary
208	103-2 Management Approach	103-2	The management approach and its components
208	103-3 Management Approach	103-3	Evaluation of the management approach
Employee recruitment, development and retention
210	103-1 Management Approach	103-1	Explanation of the material topic and its boundary
33-38, 210	103-2 Management Approach	103-2	The management approach and its components
33-38	103-3 Management Approach	103-3	Evaluation of the management approach
33-38	404-2 Training and Education	404-2	Programs for upgrading employee skills and transition assistance
			programs
33-38,67-73	405-1 Diversity and Equal Opportunities	405-1	Diversity of governance bodies and employees
Health and Safety
210	103-1 Management Approach	103-1	Explanation of the material topic and its boundary
30-33, 210	103-2 Management Approach	103-2	The management approach and its components
30-33	103-3 Management Approach	103-3	Evaluation of the management approach
30-33	403-1 Occupational Health and Safety	403-1	Occupational health and safety management system
30-33	403-9 Occupational Health	403-9	Work-related injuries	BAM only reports externally on work-related
				injuries of BAM employees.
Digitalisation and industrialisation
209	103-1 Management Approach	103-1	Explanation of the material topic and its boundary
209	103-2 Management Approach	103-2	The management approach and its components
209	103-3 Management Approach	103-3	Evaluation of the management approach
Circularity
211	103-1 Management Approach	103-1	Explanation of the material topic and its boundary
40-45, 211	103-2 Management Approach	103-2	The management approach and its components
40-45	103-3 Management Approach	103-3	Evaluation of the management approach
40-45	301-1 Materials	301-1	Materials used by weight or volume	Partial omission: Only reporting for the
				Netherlands
40-45	301-2 Materials	301-2	Recycled input materials used	Partial omission: Only reporting for the
				Netherlands
40-45	306-2 Effluents and Waste	306-2	Waste by type and disposal method	Partial omission: Hazardous waste and non-
				hazardous waste are aggregated in the analysis
Decarbonisation
217	103-1 Management Approach	103-1	Explanation of the material topic and its boundary
40-45, 209	103-2 Management Approach	103-2	The management approach and its components
40-45	103-3 Management Approach	103-3	Evaluation of the management approach
40-45	302-1 Energy	302-1	Energy consumption within the organisation
40-45	302-3 Energy	302-3	Energy intensity
40-45	302-4 Energy	302-4	Reduction of energy consumption
40-45	302-5 Energy	302-5	Reductions in energy requirements of products and services
40-45	305-1 Emissions	305-1	Direct (Scope 1) GHG emissions
40-45	305-2 Emissions	305-2	Energy indirect (Scope 2) GHG emissions
40-45	305-4 Emissions	305-4	GHG emissions intensity
40-45	305-5 Emissions	305-5	Reduction of GHG emissions