Notes

Publication requirements

European Sustainability Reporting Standards (ESRS) covered by the Royal Heijmans N.V. Sustainability Report

Norm	Description	Section	Page numbers
ESRS 2
ESRS 2 BP-1	General basis for the preparation of sustainability statements	About this report; Reporting principles applied; Business model and strategy	163, 165, 166
ESRS 2 BP-2	Disclosures in relation to specific circumstances	Reporting principles applied; Metric requirements	165, 281
ESRS 2 GOV-1	The role of administrative management and supervisory bodies	Executive Board; Supervisory Board; Reporting principles applied	116, 117, 165
ESRS 2 GOV-2	Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies	Integration of CSRD-driven impacts, risks and opportunities; Double materiality analysis; Policy, actions, key performance indicators and targets	161, 175, 178
ESRS 2 GOV-3	Integration of sustainability-related performance in incentive schemes	Remuneration report ; Inclusion via references	133, 164
ESRS 2 GOV-4	Statement on due diligence	Due diligence statement ; Human rights due diligence	178, 242
ESRS 2 GOV-5	Risk management and internal controls over sustainability reporting	Integration of CSRD-driven impacts, risks and opportunities	161
ESRS 2 SBM -1	Strategy, business model and value chain	Business model and strategy; Value creation model; We are Heijmans, creators of the healthy living environment	166, 169, 170
ESRS 2 SBM -2	Interests and views of stakeholder	In dialogue with stakeholders	174
ESRS 2 SBM-3	Material impacts, risks and opportunities and their interaction with strategy and business model	Business model and strategy	166
ESRS 2 IRO-1	Description of the processes to identify and assess material impacts, risks and opportunities	Integration of CSRD-driven impacts, risks and opportunities; In dialogue with stakeholders; Double materiality analysis	161, 174, 175
ESRS 2 IRO-2	Disclosure requirements in ESRS covered by the undertaking’s sustainability statement	Policy, actions, key performance indicators and targets; List of data points derived from other EU legislation; Metric requirements	178, 274, 281
ESRS 2 MDR-P	Policies adopted to manage material sustainability matters	Policy, actions, key performance indicators and targets; Thematic chapters - Policy	178, 185, 206, 217, 225, 245, 255, 259
ESRS 2 MDR-A	Actions and resources in relation to material sustainability matters	Policy, actions, key performance indicators and targets; Thematic chapters - Actions	178, 190, 208, 219, 225, 247, 257, 259
ESRS 2 MDR-M	Metrics in relation to material sustainability matters	Requirements of the criteria; Thematic chapters - Metrics	209, 226, 250, 259, 281
ESRS 2 MDR-T	Tracking effectiveness of policies and actions through targets	Policy, actions, key performance indicators and targets; Thematic chapters - Targets	178, 187, 209, 221, 225, 250, 258, 259
ESRS E1
ESRS 2 GOV-3	Integration of sustainability-related performance in incentive schemes	Remuneration report; Inclusion via references	133, 164
ESRS 2 SBM-3	Material impacts, risks and opportunities and their interaction with strategy and business model	Climate - Impacts, risks and opportunities	181
ESRS 2 IRO-1	Description of the processes to identify and assess material climate impacts, risks and opportunities	Climate - Impacts, risks and opportunities	181
ESRS E1 -1	Transition plan for climate change mitigation	Climate - Policy; Targets; Actions	185, 187, 190
ESRS E1 -2	Policies related to climate change mitigation and adaptation	Climate - Policy	185
ESRS E1- 3	Actions and resources in relation to climate change policies	Climate - Actions	190
ESRS E1 -4	Targets related to climate change mitigation and adaptation	Climate - Targets	187
ESRS E1 -5	Energy consumption and mix	Climate - Energy use	193
ESRS E1 -6	Gross scope 1, 2 and 3 and total GHG emissions	Climate - Greenhouse gas emissions	194
ESRS E1 -7	GHG removals and GHG mitigation projects financed through carbon credits	Climate - Greenhouse gas removals; Offsetting with carbon credits	202, 203
ESRS E1 -8	Internal carbon pricing	Climate - Internal carbon pricing	204
ESRS E1 -9	Anticipated financial effects from material physical and transition risks and potential climate-related opportunities	Phasing-in applied	-
ESRS E3
ESRS 2 IRO-1	Description of the processes to identify and assess material water and marine resources-related impacts, risks and opportunities	Double materiality; In dialogue with stakeholders	172, 174
ESRS E3 -1	Policies related to water and marine resources	Water - Policy	206
ESRS E3 -2	Actions and resources related to water and marine resources	Water - Actions	208
ESRS E3 -3	Targets related to water and marine resources	Water - Targets	209
ESRS E3 -4	Water consumption	Water - Metrics	209
ESRS E3-5	Anticipated financial effects from water and marine recources-related impacts, risks and opportunities	Not material	-
ESRS E4
ESRS 2 SBM-3	Material impacts, risks and opportunities and their interaction with strategy and business model	Biodiversity - Impacts, risks and opportunities	212
ESRS 2 IRO-1	Description of processes to identify and assess material biodiversity and ecosystem-related impacts, risks and opportunities	Biodiversity - Impacts, risks and opportunities	212
ESRS E4 -1	Transition plan and consideration of biodiversity and ecosystems in strategy and business model	Biodiversity - Resilience analysis	215
ESRS E4 -2	Policies related to biodiversity and ecosystems	Biodiversity - Policy	217
ESRS E4 -3	Actions and resources related to biodiversity and ecosystems	Biodiversity - Actions	219
ESRS E4 -4	Targets related to biodiversity and ecosystems	Biodiversity - Targets	221
ESRS E4 -5	Impact metrics related to biodiversity and ecosystems	Phase-in applied	-
ESRS E4 -6	Anticipated financial effects from biodiversity and ecosystem-related impacts, risks and opportunities	Phase-in applied	-
ESRS E5
ESRS 2 IRO-1	Description of the processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities	Double materiality; In dialogue with stakeholders;	172, 174
ESRS E5 -1	Policies related to resource use and circular economy	Resource use and circular economy - Policy	225
ESRS E5 -2	Action and resources related to resource use and circular economy	Resource use and circular economy - Actions and targets	225
ESRS E5 -3	Targets related to resource use and circular economy	Resource use and circular economy - Actionss and targets	225
ESRS E5 -4	Resource inflows	Not material	-
ESRS E5 -5	Resource outflows	Resource use and circular economy - Metrics	226
ESRS E5 -6	Anticipated financial effects from resource use and circular economy-related impacts, risks and opportunities	Phase-in applied	-
ESRS S1
ESRS 2 SBM-2	Interests and views of stakeholder	In dialogue with stakeholders	174
ESRS 2 SBM-3	Material impacts, risks and opportunities and their interaction with strategy and business model	Social information	240
ESRS S1 -1	Policies related to own workforce	Own workforce - Policy	245
ESRS S1 -2	Processes for engaging with own workers and workers' representatives about impacts	Social Information -Human rights due diligence; Own employees - Actions	242, 247
ESRS S1 -3	Channels for own workers and workers' represenatatives to raise concerns	Own workforce - Actions	247
ESRS S1 -4	Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities	Own workforce - Actions	247
ESRS S1 -5	Taking action on material impacts on own workforce and effectiveness of those actions	Own workforce - Targets	250
ESRS S1 -6	Characteristics of the Undertaking's Employees	Own workforce - Metrics	250
ESRS S1- 7	Characteristics of non-employee workers in the undertaking's own workforce	Own workforce - Metrics	250
ESRS S1 -8	Collective bargaining coverage and social dialogue	Own workforce - Metrics - Representation	251
ESRS S1 -9	Diversity metrics	Own workforce - Metrics	250
ESRS S1- 10	Adequate wages	Own workforce - Metrics - Remuneration	251
ESRS S1- 11	Social protection	Not material	-
ESRS S1- 12	Persons with disabilities	Phase-in applied	-
ESRS S1- 13	Training and skills development metrics	Not material	-
ESRS S1 -14	Health and safety standards	Own workforce - Metrics - Accidents and sickness	252
ESRS S1- 15	Work-life balance metrics	Not material	-
ESRS S1 -16	Compensation metrics (pay gap and total compensation)	Not material	-
ESRS S1 -17	Incidents, complaints and severe human rights impacts	Own workforce - Metrics - Incidents and complaints	252
ESRS S2
ESRS 2 SMB-2	Interests and views of stakeholders	In dialogue with stakeholders	174
ESRS 2 SBM-3	Material impacts, risks and opportunities and their interaction with strategy and business model	Workers in the value chain	254
ESRS S2 -1	Policies related to value chain workers	Workers in the value chain - Policy	255
ESRS S2 -2	Processes for enganging with value chain workers about impacts	Workers in the value chain - Involving employees in the value chain in the process and decision-making	256
ESRS S2 -3	Processes to remediate negative impacts and channels for value chain workers to raise concerns	Workers in the value chain - Actions	257
ESRS S2 -4	Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions	Workers in the value chain - Actions	257
ESRS S2 -5	Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities	Workersin the value chain - Targets	258
ESRS G1
ESRS 2 GOV-1	The role of administrative, supervisory and management bodies	Executive Board; Supervisory Board; Reporting principles applied	116, 117, 165
ESRS 2 IRO-1	Description of the processes to identify and assess material impacts, risks and opportunities	Integration of CSRD-driven impacts, risks and opportunities; Double materiality; In dialogue with stakeholders	172, 174, 161
ESRS G1 - 1	Corporate culture and business conduct policies and corporate culture	(Business) Conduct and Integrity - Culture and structure	261
ESRS G1 - 2	Management of relationships with suppliers	(Business) Conduct and Integrity - Dealing with suppliers and subcontractors	267
ESRS G1 - 3	Prevention and detection of corruption or bribery	(Business) Conduct and Integrity - Prevention and detection of corruption and bribery	266
ESRS G1 - 4	Confirmed incidents of corruption and bribery	(Business) Conduct and Integrity - Prevention and detection of corruption and bribery	266
ESRS G1 - 5	Political influence and lobbying activities	Not material	-
ESRS G1 - 6	Payment practices	(Business) Conduct and Integrity - Dealing with suppliers and subcontractors - Payment term	268

List of data points derived from other EU legislation

ESRS	DR	Requirement	Description	Section	Legislation	Page number
ESRS 2	GOV-1	21 (d)	The role of administrative, management and supervisory bodies	Executive Board; Supervisory Board; Reporting principles applied	SFDR & BRR	116, 117, 165
ESRS 2	GOV-1	21 (e)	The role of administrative, management and supervisory bodies	Executive Board; Supervisory Board; Reporting principles applied	BRR	116, 117, 165
ESRS 2	GOV-4	30	Statement on due diligence	Due diligence statement; Human rights due diligence	SFDR	178, 242
ESRS 2	SBM-1	40 (d) i	Strategy, business model and value chain disclosure	Phase-in applied	SFDR, Pillar 3 & BRR	-
ESRS 2	SBM-1	40 (d) ii	Strategy, business model and value chain disclosure	Phase-in applied	SFDR & BRR	-
ESRS 2	SBM-1	40 (d) iii	Strategy, business model and value chain disclosure	Phase-in applied	SFDR & BRR	-
ESRS 2	SBM-1	40 (d) iv	Strategy, business model and value chain disclosure	Phase-in applied	BRR	-

E1	E1-1	14	Transition plan for climate change mitigation	Climate - Policy; Targets; Actions	EU Climate Law	185, 187, 190
E1	E1-1	16 (g)	Transition plan for climate change mitigation	Climate - Policy; Targets; Actions	Pillar 3 & BRR	185, 187, 190
E1	E1-4	34	Targets related to climate change mitigation and adaptation	Climate - Targets	SFDR, Pillar 3 & BRR	187
E1	E1-5	37	Energy consumption and mix	Climate - Energy use	SFDR	193
E1	E1-5	38	Energy consumption and mix	Climate - Energy use	SFDR	193
E1	E1-5	40-43	Energy consumption and mix	Climate - Energy use	SFDR	193
E1	E1-6	44	Gross scope 1, 2 and 3 and total GHG emissions	Climate - Greenhouse gas emissions	SFDR, Pillar 3 & BRR	194
E1	E1-6	53-55	Gross scope 1, 2 and 3 and total GHG emissions	Climate - Greenhouse gas emissions	SFDR, Pillar 3 & BRR	194
E1	E1-7	56	GHG removals and GHG mitigation projects financed through carbon credits	Climate - Greenhouse gas removals; Offsetting with carbon credits	EU Climate Law	202, 203
E1	E1-9	66	Anticipated financial effects from material physical and transition risks and potential climate-related opportunities	Phase-in applied	BRR	-
E1	E1-9	66 (a) & 66 (c)	Anticipated financial effects from material physical and transition risks and potential climate-related opportunities	Phase-in applied	Pillar 3	-
E1	E1-9	67 (c)	Anticipated financial effects from material physical and transition risks and potential climate-related opportunities	Phase-in applied	Pillar 3	-
E1	E1-9	69	Anticipated financial effects from material physical and transition risks and potential climate-related opportunities	Phase-in applied	BRR	-

E2	E2-4	28	Pollution of air, water and soil	Not material	SFDR	-

E3	E3-1	9	Policies related to water and marine resources	Water - Policy	SFDR	206
E3	E3-1	13	Policies related to water and marine resources	Water - Policy	SFDR	206
E3	E3-1	14	Policies related to water and marine resources	Water - Policy	SFDR	206
E3	E3-4	28 (c)	Water consumption	Water - Metrics	SFDR	209
E3	E3-4	29	Water consumption	Water - Metrics	SFDR	209

E4	E4.SBM-3	16 a i	Material impacts, risks and opportunities and their interaction with strategy and business model	Biodiversity - Impacts, risks and opportunities	SFDR	212
E4	E4.SBM-3	16 b	Material impacts, risks and opportunities and their interaction with strategy and business model	Biodiversity - Impacts, risks and opportunities	SFDR	212
E4	E4.SBM-3	16 c	Material impacts, risks and opportunities and their interaction with strategy and business model	Biodiversity - Impacts, risks and opportunities	SFDR	212
E4	E4-2	24 b	Policies relatied to biodiversity and ecosystems	Biodiversity - Policy	SFDR	217
E4	E4-2	24 c	Policies relatied to biodiversity and ecosystems	Biodiversity - Policy	SFDR	217
E4	E4-2	24 d	Policies relatied to biodiversity and ecosystems	Biodiversity - Policy	SFDR	217

E5	E5-5	37 (d)	Resource outflows	Not material	SFDR	-
E5	E5-5	39	Resource outflows	Not material	SFDR	-

S1	S1.SBM-3	14 f	Material impacts, risks and opportunities and their interaction with strategy and business model	Not material	SFDR	-
S1	S1.SBM-3	14 g	Material impacts, risks and opportunities and their interaction with strategy and business model	Not material	SFDR	-
S1	S1-1	20	Policies related to our own workforce	Own workforce - Policy	SFDR	245
S1	S1-1	21	Policies related to our own workforce	Own workforce - Policy	BRR	245
S1	S1-1	22	Policies related to our own workforce	Own workforce - Policy	SFDR	245
S1	S1-1	23	Policies related to our own workforce	Own workforce - Policy	SFDR	245
S1	S1-3	32 c	Processes to remediate negative impacts and channel for own workers to raise concern	Own workforce - Actions	SFDR	247
S1	S1-14	88 b & 88 c	Health and safety metrics	Own workforce - Metrics - Accidents and sickness	SFDR & BRR	252
S1	S1-14	88 e	Health and safety metrics	Own workforce - Metrics - Accidents and sickness	SFDR	252
S1	S1-16	97 a	Compensation metrics (Pay gap and total remuneration)	Not material	SFDR & BRR	-
S1	S1-16	97 b	Compensation metrics (Pay gap and total remuneration)	Not material	SFDR	-
S1	S1-17	103 a	Incidents, complaints and severe human rights impacts	Own workforce - Metrics - Incidents and complaints	SFDR	252
S1	S1-17	104 a	Incidents, complaints and severe human rights impacts	Own workforce - Metrics - Incidents and complaints	SFDR & BRR	252

S2	S2.SBM-3	11 b	Material impacts, risks and opportunities and their interaction with strategy and business model	Workers in the value chain - Impacts, risks and opportunities	SFDR	254
S2	S2-1	17	Policies related to value chain workers	Workers in the value chain - Policy	SFDR	255
S2	S2-1	18	Policies related to value chain workers	Workers in the value chain - Policy	SFDR	255
S2	S2-1	19	Policies related to value chain workers	Workers in the value chain - Policy	SFDR & BRR	255
S2	S2-4	36	Taking action on material impacts on value chain workers, and approaches to mitigating material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions	Workers in the value chain - Actions	SFDR	257

S3	S3-1	16	Policies related to affected communities	Not material	SFDR	-
S3	S3-1	17	Policies related to affected communities	Not material	SFDR & BRR	-
S3	S3-4	36	Taking action on material impacts on affected communities, and approaches to mitigating material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions	Not material	SFDR	-
						-
S4	S4-1	16	Policies related to consumers and end-users	Not material	SFDR	-
S4	S4-1	17	Policies related to consumers and end-users	Not material	SFDR, BRR	-
S4	S4-4	35	Taking action on material impacts on consumers and end-users, and approaches to mitigating material risks and pursuing material opportunities related to consumers and end-users, and effectiveness of those actions	Not material	SFDR	-

G1	G1-1	10 b	Corporate culture and business conduct policies	(Business) Conduct and Integrity - Culture and structure	SFDR	261
G1	G1-1	10 d	Corporate culture and business conduct policies	(Business) Conduct and Integrity - Culture and structure	SFDR	261
G1	G1-4	24 a	Confirmed incidents of corruption or bribery	(Business) Conduct and Integrity - Prevention and detection of corruption and bribery	SFDR, BRR	266
G1	G1-4	24 b	Confirmed incidents of corruption or bribery	(Business) Conduct and Integrity - Prevention and detection of corruption and bribery	SFDR	266

					BRR = Benchmark Regulation Reference

Biodiversity appendices

Results of biodiversity analysis scoping

Heijmans first looked at which economic activities occur in our direct operations. We compared our own operations from SAP wiht the International Standard Industrial Classification of All Economic Activities standard. We then performed an analysis in the ENCORE database based on our economic activities. The ENCORE (Exploring Natural Capital Opportunities, Risks and Exposure) database maps the relationship between sectors, subsectors and activities, and records the potential impacts on and dependencies of nature. ENCORE assigns a materiality level to each economic activity, ranging from ‘Not Material’ to ‘Very High Materiality’, for different impact and dependency categories. To determine whether a location with economic activity is considered potentially material and requires a more detailed analysis, Heijmans has taken the averages of all the materiality scores of the impacts and dependencies. This enabled us to determine an overall score for the potential impacts and dependencies, and determine potential materiality. Based on these overarching materiality scores, we have identified seven economic activities within our direct operations that require a more detailed impact analysis because they have the potential to have a materially negative effect on biodiversity-sensitive areas. We have also identified three economic activities that require a more thorough dependency analysis because they have the potential to be materially dependent on biodiversity and ecosystems.

ISIC Group	Impact score	Dependency score
Construction of buildings	3,0	2,4
Construction of roads and railways	2,9	2,8
Construction of utility projects	3,1	2,6
Construction of other civil engineering projects	3,1	2,8
Demolition and site preparation	2,9	2,2
Electrical, plumbing and other construction installation activities	2,5	2,3
Building completion and finishing	2,7	2,4
Other specialized construction activities	2,9	2,2
Real estate activities with own or leased property	1,6	1,7
Real estate activities on a fee or contract basis.	1,6	1,7
Activities of head offices	1,4	1,1
Architectural and engineering activities and related technical consultancy	1,2	2,0
Other land transport	2,3	2,3
Cargo handling	2,1	1,3
Other transportation support activities	2,2	1,4
Warehousing and storage	1,7	1,4

Materiality score	Result
Higher than 2.5	Materiel Economic Activity
Lower than or equal to 2.5	Non-Material Economic Activity

Although ENCORE only considers something to be material with an impact or dependency score of Medium, High or Very High (score 3 or higher), Heijmans takes a different approach and considers an average score of the economic activities above 2.5 to be material. This is because combining the scores per impact or dependency category often dampens outliers by working with averages, while these can actually be relevant.

Scope & limitations of the policy and the vision

Our current policy is not linked to material dependencies, risks and opportunities.
Our current policy is not yet geared towards ensuring that the production, purchase or consumption of products originating from ecosystems are managed in such a way as to maintain or improve the conditions for biodiversity. The only exception to this is the purchase of FSC-certified and PEFC-certified timber, which guarantees that the timber comes from responsibly managed forests.
Heijmans does not currently take into account the social consequences of biodiversity and ecosystem-related impacts.
The vision and associated policy have been created with an eye to the future and are therefore relevant to the entire Heijmans value chain. However, for the time being, the policy is only being implemented in our direct operations. Because Heijmans only carries out its direct operations in the Netherlands, the vision and its impact factors are therefore also geographically limited to the Netherlands.
Heijmans does not currently have a specific policy on sustainable oceans, seas and waterways related to biodiversity and ecosystems. However, Heijmans does adhere to the latest legal and regulatory requirements for coastal protection areas and waterways, where we are currently carrying out a number of projects.

Scope and limitations of actions

Heijmans does not currently have any specific actions in place, apart from the climate actions in the climate chapter, to alleviate, support or compensate for impacts on biodiversity that are deemed material.
Heijmans does not currently have any insight into whether the measures involve significant operational costs and/or capital expenditures. The reason for this is that the financial year under review is the first time that all actions have been combined in one place. Heijmans aims to identify these costs for the coming years.
Heijmans does not currently use biodiversity offsets to compensate for its impact on biodiversity and ecosystems. Nor does Heijmans make use of local and indigenous knowledge when devising and setting up actions.

Method for setting targets and assumptions used

The targets for the Space for Nature and Species Richness impact factors were set using the following method:

Integration with the four impact factors: the first step in the process was to align the biodiversity targets with Heijmans‘ four biodiversity impact factors. These impact factors served as a guideline and ensured that the targets were anchored in Heijmans’ established biodiversity vision. Consequently, the targets are also aligned with the scientific pressure factors on which these pillars are based.
Alignment with scientific and international targets: in the next step, we looked at relevant international targets and frameworks, such as the Global Biodiversity Framework and the Science Based Targets for Nature (SBTN) framework, to inspire us when setting our own targets. For example, target 1 aligns well with SBTN targets under ‘No Conversion of Natural Ecosystems’ and ‘Land Footprint Reduction’, and target 2 aligns well with Target 1 of the Global Biodiversity Framework ‘Plan and Manage all Areas To Reduce Biodiversity Loss’.
Integration with measurement methods and monitoring: we then looked at the feasibility of measuring and monitoring the set targets. Heijmans has estimated the available resources and how we can use these optimally to actually measure progress to achieve the targets we have set. This includes the use of satellite data, the biobuddy and other relevant resources.
Targets have been made SMART: as a final step, the targets have been made SMART. SMART methodology ensures that your targets are clear, achievable and measurable, and enables you to work systematically towards achieving those targets. We have chosen the year 2030 as the timeframe, because this is in line with the ‘Nature Positive Initiative’ of, among others, the WWF and the Global Biodiversity Framework, and our own bold statement on sustainability: ‘We give more than we take’.
Internal evaluation: the targets were then evaluated internally by subject experts, theme leaders, the Executive Board and those responsible for sustainability within the company's processes. So far, we have not involved external stakeholders in setting the targets.

Scope and limitations of the targets

When setting our biodiversity and ecosystem targets, Heijmans did not use ecological thresholds. However, we recognise the importance of integrating ecological thresholds into future targets and ambitions and we will continue to explore how we can effectively implement these concepts to continue to increase our contribution to the conservation of biodiversity and ecosystems.
As these targets have only recently been set and we have not yet conducted a full impact analysis, we have not yet determined the baseline value or the baseline year. However, Heijmans does not consider this information necessary for setting the targets, as they are aimed at realising a positive impact in relation to the specific situation of each project.
The geographical scope of the defined targets is limited to the Netherlands, as our direct operations are also exclusively within Dutch borders. This means that the targets are specifically aimed at the context of the Dutch market and the business activities carried out within it.
Heijmans has not made use of biodiversity offsets in setting its targets. The targets set are based on the four pillars of biodiversity and underlying scientific insights as mentioned above, with a focus on reducing the negative impact on biodiversity through other actions. The targets are thus primarily aimed at preventing damage to ecosystems and promoting biodiversity in the long term, rather than compensating for losses after the fact.

Method used for targets related to our own employees

IRO	Target	Methodology	Assumptions
Equal treatment	At least 15.5% of our employees are women.	We look at the total number of employees and determine how many of them are women.	In this case, we using the gender as stated by the employee themselves.
Equal treatment	In 2024, we will add 50 newcomers to our workforce	We record the type of residence permit when the person starts working. We can filter these based on the definition set for the annual report.	We only look at employees who started working in 2024.
Employee engagement	The rolling rate of absenteeism in 2024 is 4.75%.	The rolling absenteeism rate means that the average absenteeism rate of the past 12 months is used (in this case, every month of 2024). The absenteeism rate is calculated by dividing the total number of days missed in a month by the potentially available days in a month. This number is then multiplied by 100%.	None.
Employee engagement	25% of our new colleagues joined the company via a referral.	When an employee introduces a new colleague, they receive a referral bonus. We keep track of how many new colleagues have been hired through referrals based on the payment of these bonuses.	We assume that everyone who refers a new colleague will receive the referral bonus.

Metric requirements

We did not use an external assurance provider for any of our metrics, except for data points 48, 49 and 51, related to climate change E1. KIWA tests these annually for our CO₂ Performance Ladder certification and they were tested once in 2024 by the Science Based Targets Initiative (SBTi).

Climate change (ESRS E1)
Disclosure requirement		KPI Definition	Methodology	Assumptions	Limitation
E1-5	37 (a)	Total energy consumption from fossil sources. Energy consumption from fossil sources refers to the total energy consumption by Heijmans of fossil fuels such as coal, petroleum and natural gas.	The total energy consumption from fossil fuels is calculated as the sum of the various fossil energy sources. Specifically, invoice information is used for Van Wanrooij data.	No assumptions are made for the calculation of this data point.	No specific limitations identified on this data point; additional explanations are mentioned in DR 38 A to E
	37 (b)	Total energy consumption from nuclear energy. Heijmans' energy consumption from nuclear sources	Checking Guarantees of Origin has led to the conclusion that no nuclear energy was used in 2024.	No assumptions are made for the calculation of this data point.	There are no limitations when calculating this data point.
	37 (c) i.	Total energy consumption from renewable fuels (fuel). Energy consumption from renewable sources refers to Heijmans' consumption of green gas and HVO100 fuel. Green gas is CO₂-neutral and comes from sources including organic waste, manure and sludge. HVO, or Hydrotreated Vegetable Oil, is a synthetic diesel made from 100% renewable raw materials such as waste oils and vegetable fats.	Underlying data for Green Gas and HVO 100 is obtained from the respective suppliers. The conversion from litres to MWh is done on the basis of the energy intensity per unit of fuel (Klimaatakkoord.nl), whereby the unit is converted to Joules and then to the relevant unit.	No assumptions are made for the calculation of this data point.	There are no limitations when calculating this data point.
	37 (c) ii.	Total energy consumption from renewable fuels (purchased). Energy consumption from renewable fuels specifically for purchased or acquired electricity, heat, steam and cooling	The Shared Service Centre collects invoices from energy suppliers, which are then converted to MWh. A small portion of the figures cannot be retrieved based on invoice data and are specifically estimated using data from energy supplier Engie. For the specific energy consumption of Van Wanrooij's offices, estimated figures are used based on the number of floors rented in its buildings.	No assumptions are made for the calculation of this data point.	There are no limitations when calculating this data point.
	37 (c) iii.	Total energy consumption from renewable fuels (non-fuel). Total energy consumption from renewable fuels (non-fuel): energy consumption from solar panels. For Heijmans N.V., this comes from the solar panels installed at its locations.	Energy consumption from solar panels: Sum of generated energy supplied by the facilities department based on the reading of consumption data at the various locations.	No assumptions are made for the calculation of this data point.	There are no limitations when calculating this data point.
	38 (a)	Fossil Fuel consumption from coal and coal products. Fuel consumption refers to consumption by Heijmans. Consumption from coal and coal products is consumption from solid fossil fuel, which consists of carbonised plant remains.	Heijmans is not involved in coal consumption. This figure is therefore 0.	No assumptions are made for the calculation of this data point.	There are no limitations when calculating this data point.
	38 (b)	Fossil fuel consumption from crude oil and petroleum products. At Heijmans, fossil fuel consumption from crude oil and petroleum products is the consumption based on petrol and diesel.	Invoicing data from suppliers (e.g. LeasePlan and Oliecentrale Nederland) is used to calculate how much fossil fuel is consumed. This is received in litres and converted to MWh. The conversion from litres to MWh is done on the basis of the energy intensity per unit of fuel (Klimaatakkoord.nl), whereby the unit is converted to Joules and then to the relevant unit.	No assumptions are made for the calculation of this data point.	There are no limitations when calculating this data point.
	38 (c)	Fossil fuel consumption from natural gas. Fuel consumption refers to consumption by Heijmans. Fossil fuel consumption from natural gas, which is used in heating systems in offices and sometimes building sites	Natural gas consumption is compensated with Guarantees of Origin, so this figure is 0.	No assumptions are made for the calculation of this data point.	There are no limitations when calculating this data point.
	38 (d)	Fossil Fuel consumption from other non-renewable sources. For Heijmans, fuel consumption from other non-renewable sources refers to the consumption of propane and LPG.	Invoicing data from suppliers (e.g. LeasePlan and Oliecentrale Nederland) is used to calculate how much fossil fuel is consumed. This is received in litres and converted to MWh. The conversion from litres to MWh is done on the basis of the energy intensity per unit of fuel (Klimaatakkoord.nl), whereby the unit is converted to Joules and then to the relevant unit.	No assumptions are made for the calculation of this data point.	There are no limitations when calculating this data point.
	38 (e)	Fossil Fuel consumption from purchased or acquired electricity. Energy consumption from fossil sources specifically for purchased or acquired electricity, heat, steam and cooling	The consumption of fossil fuels for purchased or acquired electricity is compensated with Guarantees of Origin, so this figure is 0.	No assumptions are made for the calculation of this data point.	There are no limitations when calculating this data point.
	39	Production of (non-)renewable energy. Fossil energy production refers to the process of generating energy by burning fossil fuels for Heijmans, such as natural gas, coal and fuel oil.	Heijmans does not produce any fossil energy. This figure is therefore 0.	No assumptions are made for the calculation of this data point.	There are no limitations when calculating this data point.
	40	Energy intensity of activities in activities with a major impact on the climate. Energy intensity refers to the total energy consumption in MWh divided by the revenue in millions.	Energy intensity: Total energy consumption in MWh divided by revenue in millions of euros. Energy consumption based on DR 38. Revenue is taken from the 2024 financial statements.	No assumptions are made for the calculation of this data point.	There are no limitations when calculating this data point.
E1-6	48 (a)	Gross scope 1 emissions. Scope 1 includes emissions that are a direct result of our activities, such as emissions from our vehicle fleet, our equipment or heating our offices. Specifically, the office, project locations and vehicle fleet's gas and fuel consumption are added up.	Heijmans measures scope 1 emissions based on the actual quantities of purchased fuels, which means that we include greenhouse gas emissions from stationary combustion, mobile combustion, process emissions and fugitive emissions in our reporting. We have carried out this inventory according to the Greenhouse Gas Protocol Corporate Standard (version 2004), supplemented by the requirements of the SBTi. Data is retrieved from energy suppliers, leaseplan and oil plants, multiplied by the CO₂ emission factor of https://www.co2emissiefactoren.nl/lijst-emissiefactoren/	In scope 1, the tank-to-wheel (TTW) emission factor will be used from 2025, and in scope 3, the well-to-tank (WTT) factor will be used. To communicate the consequences of this change clearly and transparently, this year we will also show in all relevant places what the total of scope 1 looks like in the new calculation method. We will do this by adding a footnote to the relevant figure.	There are no limitations when calculating this data point.
	48 (b)	Percentage of scope 1 emissions as part of ETS. Indicates how much of the emissions falls under the Emission Trading System (ETS).	Not applicable, Heijmans is not subject to an ETS system.	No assumptions are made for the calculation of this data point.	There are no limitations when calculating this data point.
	49 (a)	Gross location-based scope 2 emissions. Heijmans reports its scope 2 emissions released from all purchased electricity, heat, steam and cooling in accordance with GHGP and SBTi. This applies to the location-based method using a national average in conversion calculations.	For Heijmans, gross location-based scope 2 emissions occur in the emissions related to purchased electricity, kerosene consumption when flying and fuel consumption of private cars. Data is obtained from energy suppliers, leaseplan and oil companies and multiplied by the CO₂ emission factor of https://www.co2emissiefactoren.nl/lijst-emissiefactoren/ Specifically for Van Wanrooij, the scope 2 footprint is partly based on exact data (for example, for cars and offices), but also partly estimated when it comes to electricity consumed on building sites. For the latter, an estimate is made by dividing the total expenditure on building site electricity by an average KWh rate.	Specifically for Van Wanrooij data, a full estimate has been made for all years prior to 2024 based on the figures for 2024. In addition, an assumption was applied to correct the extraction for VAT and an average price based on underlying invoice data.	There are no limitations when calculating this data point.
	49 (b)	Gross market-based scope 2 emissions. Heijmans reports its scope 2 emissions released from all purchased electricity, heat, steam and cooling in accordance with GHGP and SBTi. This applies to a market-based method using a specific emission factor based on the purchased product.	See calculation for 49(a). Specifically, a separate conversion factor is used (market-based vs. location-based)	No assumptions are made for the calculation of this data point.	There are no limitations when calculating this data point.
	50 (a)	Breakdown of scope 1 and 2 emissions by scope of consolidation and underlying subsidiaries. Requires a breakdown of scope 1 and 2 emissions. Not applicable to Heijmans for the reason that everything is consolidated within the N.V. and there are no significant separate subsidiaries.	See the methodology for scope 1 and 2 emissions.	No assumptions are made for the calculation of this data point.	There are no limitations when calculating this data point.
	50 (b)	Breakdown of scope 1 and 2 emissions by collaborations not fully part of consolidation. Requires a breakdown of scope 1 and 2 emissions. Not applicable for Heijmans, for the reason that everything is consolidated within the N.V. and there are no significant collaborations that need to be mentioned.	See the methodology for scope 1 and 2 emissions.	No assumptions are made for the calculation of this data point.	There are no limitations when calculating this data point.
	51	Breakdown of scope 3 emissions by category. Our scope 3 emissions include all emissions released from everything that takes place before or after our activities. This ranges from the emissions released from the concrete we purchase, for example, to emissions from the use of homes throughout their entire lifespan after we have delivered them. This is done using the Green Gouse Gap Protocol Corporate Value Chain standard, requirements from SBTI and, where necessary, clarified using the scope 3 guide from the Dutch Green Building Council (DGBC).	Total scope 3 emissions = 1. Purchased goods and services + 2. Capital goods + 3. Fuel and energy + 4. Transport (up) + 5. Waste + 6. Business transport + 7. Commuting + 11. Use of sold products + 12. End-of-life of sold products. Other categories do not apply to Heijmans. Specifically, 11 can be broken down into: - 3.11: Residential building: number of completed buildings * emission factor BENG report - 3.11: Non-residential building: estimated lifespan * number sold in reporting period * estimated electricity consumption (KwH) * emission factor for electricity (kg CO₂e/KWh) - 3.11: Infra: for each product group in this category, the following calculation is made: EUR amount / estimated average price per item * estimated average consumption * emission factor for electricity - 3.11: Van Wanrooij: Average emissions per housing type * estimated number of homes per housing type For each category of scope 3, the basis on which the data point is calculated is divided: spend or SSC method. Spend is an expenditure analysis and the SSC method is done by requesting expense reports and registering kilometres driven. - 1 spend (x USEPA emission factors), - 2 spend (x USEPA emission factors), - 3 fuels and energy x WTT emission factor, - 4 spend (x USEPA emission factors), - 5 spend (x USEPA emission factors), - 6 average business transport emission factor of https://www.co2emissiefactoren.nl/lijst-emissiefactoren/ multiplied by expense claims and km registration - 7 average commuting emission factor of https://www.co2emissiefactoren.nl/lijst-emissiefactoren/ multiplied by the commuting kilometres of all personnel without lease cars, - 11 see above - 12 property development/residential building by extrapolating an average key figure from MPG calculations over all completed homes. For Van Wanrooij, estimates are made for all categories except 1 and 11, and the figures for 2019 and 2023. To be made on the basis of the 2024 figures, revenue ratios and scope 3 ratios of Heijmans.	Exclusion of categories: Six scope 3 categories do not apply to Heijmans. Leased goods do not occur at Heijmans in either our upstream (category 8) or downstream (category 13). As a construction company, we deliver products that are anchored at a location and are immediately suitable for use, which means that both category 9 ‘Downstream transport and distribution’ and 10 ‘Processing of delivered products’ do not play a role in our impact. Category 14 ‘Franchises’ does not apply to us, as we do not have any franchises. Category 15 ‘Investments’ is difficult to report clearly in line with the GHG Protocol due to the nature of the associations that a construction company enters into. We also explain this later in this chapter in the ‘Inventory, consolidation’ section. Spend analysis: Various conversion factors are used in the conversion tables for categories 1.2.4 and 5. Van Wanrooij categories 2, 3, 4, 5, 6, 7, 12: The assumption is that the estimates made for the above categories are accurate. Van Wanrooij categories 2, 3, 4, 5, 6, 7, 12: The assumption is that the estimates made for the above categories give an accurate picture of reality. Consumption of products sold: Utilities are reported by estimating energy consumption using key figures for each type of object, such as office buildings, hospitals and data centres. These key figures are obtained either from project-specific calculations or by obtaining averages with our own research into various external sources. The assumption is that these are good indicators for this.	Category 3.11 Property development: BENG analysis is carried out on homes developed by property development. This figure is extrapolated across all projects completed by residential building. Consumption of products sold: No project-specific calculations are available for the infrastructural works we have completed that present a thorough figure for energy consumption. Furthermore, our ERP system does not have the capacity to register or retrieve the number of products that consume energy. Van Wanrooij: The Van Wanrooij data is not available for all categories. Category 3.12 End of life of sold products: Currently, not all business areas are included. For Infra and Non-Residential building, no data is available yet and nothing is being reported at this time.
	53	Greenhouse gas intensity. Totals in tonnes of CO₂e divided by revenue in millions of euros. The net revenue refers to Heijmans' revenue for the year 2024.	Greenhouse gas emission intensity (total greenhouse gas emissions per net revenue) : [total greenhouse gas emissions]/[net revenue in millions of euros]. Total greenhouse gas emissions: [Scope 1 emissions] + [scope 2 emissions] + [scope 3 emissions].	No assumptions are made for the calculation of this data point.	There are no limitations when calculating this data point.
	54	Greenhouse gas intensity. Totals in tonnes of CO₂e divided by revenue in millions of euros. The net proceeds refer to Heijmans' revenue for the year 2024.	Greenhouse gas emission intensity (total greenhouse gas emissions per net revenue) : [total greenhouse gas emissions]/[net revenue in millions of euros]. Total greenhouse gas emissions: [Scope 1 emissions] + [scope 2 emissions] + [scope 3 emissions].	No assumptions are made for the calculation of this data point.	There are no limitations when calculating this data point.
E1-7	58 (a)	Total amount of greenhouse gases sequestered and removed. Greenhouse gas removal refers to the process of reducing the concentration of greenhouse gases in the atmosphere. This can be achieved in various ways, such as removing greenhouse gases from industrial emissions, promoting natural processes that extract greenhouse gases from the atmosphere, or developing technologies that can extract greenhouse gases directly from the air. In Heijmans' current value chain, greenhouse gas removal takes place through biogenic storage in the biobased materials (wooden boards/beams, insulation) purchased for new homes.	Greenhouse gas removal is carried out within projects. The removal is calculated using the Centrum Hout calculation module CO₂ storage in wood based on the calculation method from the EN 16449 standard ‘Wood and wood based products - Calculation of sequestration of atmospheric carbon dioxide’.	No assumptions are made for the calculation of this data point.	There are no limitations when calculating this data point.
	59 (a)	The total number of carbon credits outside the company's value chain that have been tested against recognised quality standards (in tonnes of CO₂e). Carbon credits refer to the purchase of certificates from projects where CO₂ is captured for the long term or fossil emissions are replaced by sustainable alternatives.	Total number of carbon credits: [total number of purchased credits including credits not yet destroyed] We only purchase carbon credits that have been verified by recognised quality standards and will destroy them based on the total amount of CO₂ in scope 1&2 from 2024.	No assumptions are made for the calculation of this data point.	There are no limitations when calculating this data point.
	59 (b)	The total number of carbon credits outside the company's value chain that are planned for the future. Carbon credits refer to the purchase of certificates from projects where CO₂ is captured for the long term or fossil emissions are replaced by sustainable alternatives.	Planned carbon credits: CO₂ credits purchased in 2024 - [scope 1 consumed in 2024 + scope 2 consumed in 2024]. We only purchase carbon credits that have been verified by recognised quality standards and will destroy them based on the total amount of CO₂ in scope 1&2 from 2024.	No assumptions are made for the calculation of this data point.	There are no limitations when calculating this data point.
E1-8	63 (c)	Price for a tonne of CO₂e in euros. Internal CO₂ pricing at Heijmans is done through a central fund to which business units contribute annually in euros based on estimated scope 1 and scope 2 emissions.	The price in 2020 was determined once on the basis of a study into the price of carbon credits. No direct source was used here, but prices were compared from different providers and project types. The distribution is 100% on scope 1 and 0% on scope two, since the scope 2 footprint is 0 due to the exclusive use of electricity from renewable sources.	No assumptions are made for the calculation of this data point.	This estimate does not take into account planned measures to reduce these emissions. Scope 3 emissions are not included in this system.
	63 (d)	Approximate gross volumes of scope 1, 2 and 3 emissions related to internal carbon pricing expressed in tonnes of CO₂e.	Gross emissions volumes related to internal carbon pricing: [estimated scope 1 emissions] + [estimated scope 2 emissions for 2024]. Emissions based on explanations as provided in previous rows.	No assumptions are made for the calculation of this data point.	This estimate does not take into account planned measures to reduce these emissions. Scope 3 emissions are not included in this system.

Water and marine resources (ESRS E3)
Disclosure requirement		KPI Definition	Methodology	Assumptions	Limitation
E3-4	28 (a)	Total water use. We focus on two aspects of water use: the use of drinking water in offices and project locations and the use of water for (our) materials.	Total water usage is calculated and extrapolated from period invoices from the water suppliers in the accounting programme. Total water usage is then the sum of the water usage from 1 January to the end date of the invoice period and the end date of the invoice period up to and including 31 December of the reporting year. Total water usage: [Total number of m3 of water withdrawn]. Usage is missing for some office locations. For the locations where water usage is missing, we have made an estimate based on m2. This was done based on the locations where water usage is known. We determined an average water usage per m2 for these locations.	For the offices where we do not use water, we assume that the water consumption is comparable to our other office locations. For this purpose, we have calculated the usage back to water consumption in m3 per m2. Usage for invoices for the year 2024 has been extrapolated, because the annual invoices often do not apply exactly to 2024, but rather to part of it.	Water use for production is out of scope for the year under review.
	28 (b)	Total water use in water risk areas (including areas with severe water stress). Water risks are the physical properties of water that have a negative impact on the environment. These physical properties of water include quantity (for use and balance), quality and the associated safety for the environment. For Heijmans, water risk areas are areas that bear all water risks. The relevant water risks are: water stress, water depletion, interannual variability, seasonal variability, decline in the groundwater level, risk of river flooding, risk of coastal flooding, drought risk, untreated wastewater discharge and potential for coastal eutrophication, untreated/no drinking water, untreated/no sanitation and ESG risks. Water stress refers to high water use in areas where water availability is low.	The total water use has been calculated as equal to DR 28a, and for each location, an Excel workbook is loaded into a GIS programme. This contains maps from Aqueduct, namely Water Stress Areas and Water Risk Areas. The total use is then added up per risk or stress area per category: Low, Low-Medium, Medium-High, High, Extremely High.	No assumptions are made for the calculation of this data point.	There are no limitations when calculating this data point.
	28 (c)	The total amount of recycled and reused water. Water and (treated or untreated) wastewater that has been used more than once before being discharged outside the company's boundary, thus reducing the demand for water. This can happen within the same process (recycling) or in another process within the same facility (owned by the company or shared with other companies) or in another facility of the company (reuse).	Heijmans does not reuse water, so this figure is 0.	No assumptions are made for the calculation of this data point..	There are no limitations when calculating this data point.
	28 (d)	Stored water. Water of a desired quality that is collected and stored for later use in a business process.	Heijmans does not engage in water storage, so this figure is 0.	No assumptions are made for the calculation of this data point.	There are no limitations when calculating this data point.
	29	Water intensity. A measure to indicate the relationship between a volumetric aspect of water and a created unit of activity (products, sales, etc.). Scope based on own use in the operation.	Water intensity: [total water use] / [million euros net revenue]. The revenue is taken from the 2024 financial statements.	No assumptions are made for the calculation of this data point.	There are no limitations when calculating this data point.

Biodiversity and ecosystems (ESRS E4)
Disclosure requirement		KPI Definition	Methodology	Assumptions	Limitation
E4-5	35	Number and surface area of company locations that are located in or near biodiversity-sensitive areas that they have a negative impact on. Number of company locations that are within a 10-kilometre radius of a biodiversity-sensitive area. Surface area expressed in hectares: number of business locations that lie within a 10-kilometre radius of a biodiversity-sensitive area x number of hectares per business location that lies within a 10-kilometre radius of a biodiversity-sensitive area according to IBAT.	Biodiversity-sensitive areas refer to the Natura 2000 network of protected areas, UNESCO World Heritage Sites and Key Biodiversity Areas (KBAs), as well as other protected areas as referred to in Annex II, Appendix D, to Commission Delegated Regulation (EU) 2021/2139. A company site is in or near a biodiversity-sensitive area if it is located within a radius of 10 kilometres. All Heijmans projects and sites from the previous reporting period up to and including November 2024 are filtered based on biodiversity impact and dependencies, and economic activity using the https://www.encorenature.org/en database. The IBAT tool https://www.ibat-alliance.org/ is used to calculate the surface area of the locations that remain from the materiality analysis.	Number: All projects with revenue are active projects.	The GPS coordinates are not known for a very limited number of locations, so there may be a small margin of error in the final figures. If projects have been added since the last IBAT analysis (November ‘24), they are not immediately included in the analysis. This limited number may also have a minimal impact on the final data points. The Van Wanrooij locations have not been included.

Resource use and circular economy (ESRS E5)
Disclosure requirement		KPI Definition	Methodology	Assumptions	Limitation
E5-5	36 (a)	The expected sustainability of products. For Heijmans, the lifespan of products is the period of time that a home, road, infrastructural structure (road or viaduct), engineering structure or building built by Heijmans will remain standing.	A qualitative approach was used. For more information, see Use of materials and circular economy - Criteria - Lifespan.	Key products: buildings, homes, houses, infrastructure and engineering structures.	Tailor-made agreements that are recorded at project level are not included.
	36 (b)	Repairability of products. At Heijmans, repairability of products refers to the management, maintenance and renovation of construction works.	A qualitative approach was used. For more information, see Use of materials and circular economy - Criteria - Repairability	Key products: buildings, homes, houses, infrastructure and engineering structures.	Tailor-made agreements that are recorded at project level are not included.
	36 (c)	Recyclability of products. Recyclability ensures that all packaging materials supplied by suppliers and subcontractors can be reused or recycled.	A qualitative approach was used. For more information, see Use of materials and circular economy - Criteria - Recycling	Key products: buildings, homes, houses, infrastructure and engineering structures.	Tailor-made agreements that are recorded at project level are not included.

Own workforce (ESRS S1)
Disclosure requirement		KPI Definition	Methodology	Assumptions	Limitation
S1-6	50 (a)	Total headcount of employees, broken down by gender and country. The total number of employees, and breakdowns by gender. All our employees work in the Netherlands, so we do not break this down further.	Total headcount of employees: [total headcount/FTE men in the Netherlands] + [total headcount/FTE women in the Netherlands] + [total headcount/FTE other in the Netherlands]. This information has been consolidated from the HR systems used within Heijmans.	We use gender as indicated by the employee themselves.	There are no limitations when calculating this data point.
	50 (b) i.	Total headcount of employees, broken down by gender and FTE. Permanent employees are employees with a contract for an indefinite period.	Total headcount of staff members with a permanent contract: [total headcount/FTE men] + [total headcount/FTE women] + [total headcount/FTE other] We are looking at permanent contracts; the information has been consolidated from the HR systems used within Heijmans.	We use gender as indicated by the employee themselves.	There are no limitations when calculating this data point.
	50 (b) ii.	Total headcount of temporary employees, broken down by gender and FTE. Temporary employees are employees with a fixed-term contract.	Total headcount of staff members with a temporary contract: [total headcount/FTE men] + [total headcount/FTE women] + [total headcount/FTE other] We are looking at fixed-term contracts, excluding interns. The information has been consolidated from the HR systems used within Heijmans.	We use gender as indicated by the employee themselves.	At the moment, there are still a number of employees for whom we have no data. These are employees who have yet to start and have yet to fill in their gender.
	50 (b) iii.	Total headcount of non-guaranteed hours employees, broken down by gender and country. Non-guaranteed hours employees are employees with a zero-hour contract.	Total headcount non-guaranteed hours employees: [total number of male non-guaranteed hours employees] + [total number of female non-guaranteed hours employees] + [total number of other non-guaranteed hours employees]	We use gender as indicated by the employee themselves.	There are no limitations when calculating this data point.
	50 (c)	Headcount and percentage of employee turnover in the reporting period. Headcount and percentage of our own employee who left the company during the reporting period. This can be due to the end of a contract, cancellation of a contract, dismissal, retirement or death.	Headcount and percentage of employee turnover in the reporting period: Percentage of employee turnover in the reporting period: [Total headcount of people who left Heijmans in 2024] / [total headcount of employees as of 31-12-2024]	No assumptions are made for the calculation of this data point.	There are no limitations when calculating this data point.
S1-8	60 (a)	Percentage of employees covered by a collective labour agreement (CLA). An employee is covered by a collective labour agreement when he or she works for an employer that falls within the scope of the collective labour agreement in question. Based on differences in industry/activities, Heijmans may be covered by different collective labour agreements. Four collective labour agreements apply to Heijmans employees: the CLA for Construction & Infra sector, the CLA for the Metal & Technology sector, the CLA for the wholesale trade in building materials (Hibin), and the CLA for the carpentry sector.	Percentage of collective labour agreement (CLA) coverage = [employees covered by the CLA for the construction & infrastructure sector + employees covered by the collective CLA for the metal & technology sector + employees covered by the CLA for the wholesale trade in building materials (Hibin) + employees covered by the CLA for the carpentry sector] / [total number of own employees]	No assumptions are made for the calculation of this data point.	There are no limitations when calculating this data point.
	60 (b)	Percentage of CLA coverage per country. Breakdown of the CLA coverage percentage per country.	The percentage of collective labour agreement coverage is calculated as stated in 60 (a). We break this down per country, which in our case is only the Netherlands.	No assumptions are made for the calculation of this data point.	There are no limitations when calculating this data point.
	63 (a)	Percentage of employees covered by workers' representatives. Employee representation at Heijmans takes the form of the works council. For this KPI, we indicate the percentage represented by our works council.	Percentage of employees with employee representation: [employees with employee representation] / [total number of employees]	By active representation, we mean the departments or teams at Heijmans that actively receive a call to sign up for the works council when (re)elections take place.	There are no limitations when calculating this data point.
S1-9	66 (a)	The number and percentage of men and women in Heijmans' senior management. Senior management is defined as all employees who have a senior management contract and are therefore entitled to a variable income for senior managers.	Number of men and women in Heijmans‘ senior management: [men in Heijmans’ senior management] / [total number of senior managers] and [women in Heijmans' senior management] / [total number of senior managers].	No assumptions are made for the calculation of this data point.	There are no limitations when calculating this data point.
S1-9	66 (b)	Distribution of employees by age group. Age groups = breakdown into categories under 30 years; 30-50 years and over 50 years.	Distribution of employees by age group: [number of employees] and [age], taken from HR systems.	No assumptions are made for the calculation of this data point.	There are no limitations when calculating this data point.
S1-10	70	Adequate wages. For the definition of a adequate wage, we use the minimum wage that must be paid according to the collective labour agreement.	We determine whether the employee will be paid in accordance with the collective labour agreement based on the collective labour agreement, contract type and age.	No assumptions are made for the calculation of this data point.	There are no limitations when calculating this data point.
S1-14	88 (a)	Percentage of our own personnel who are covered by the health and safety management system. For personnel covered by the health and safety management system, we look at where we have health and safety coordination. We have this coordination for all employees at our own company locations, apart from subcontractors and the direct contracting parties of our clients.	The Heijmans safety policy applies to everyone. According to the policy, everyone who falls under the category of our own employees is entered into the HR systems. The percentage was calculated as [number of our own employees who fall under the Heijmans health and safety management system] / [total number of our own employees] * 100.	No assumptions are made for the calculation of this data point..	There are no limitations when calculating this data point.
	88 (b)	Number of fatalities as a result of recordable work-related accidents. The number of fatalities is recorded in the incident system, which is a separate category in the safety dashboard.	All cases are registered via the incident system based on the safety policy, specifically a subcategory based on the number of deaths. This is entered into the safety dashboard in PowerBI. This information pertains to Heijmans employees. Van Wanrooij keeps track of its reports via a different system and submits them separately at the end of the year.	No assumptions are made for the calculation of this data point.	The fatalities at Brabotech do not fall under the category of ‘own employees’, but rather under ‘subcontractors’.
	88 (c)	Number of recordable work-related accidents. Recordable work-related accidents is defined as any accident that occurs in the workplace. These must be reported by the employee, after which they are categorised based on management as ‘own employee’, ‘temporary worker’ or ‘subcontractor’. In addition, we categorise industrial accidents based on the type of absenteeism. The categories used for this KPI are: SILT, SILA, LWC, RWC and MTC SILT: life-threatening injury SILA: life-changing injury/permanent disability LWC: accident resulting in absence from work RWC: accident resulting in alternative work MTC: treatment - no absence from work	We make a printout from the incident register of the total number of reports with filtering based on categories as stated in the definition. Van Wanrooij keeps track of its reports via a different system and submits these separately at the end of the year. Van Wanrooij classifies its reports based on the above accidents. The accidents are categorised as ‘own employee’ (salaried employees), ‘temporary staff’ and ‘subcontractors’. We use this to calculate the percentage of occupational accidents among salaried employees = ([Number of occupational accidents among salaried employees] / Number of hours worked ) x 1,000,000. Formula for the accident ratio = [number of industrial accidents] / [number of hours worked]	Hours worked have been estimated by extrapolating them using the number of FTEs employed by Heijmans. We calculate this as [Number of FTEs] x 40 x [total number of weeks - holidays]. If an accident occurs at an associate, we include our share.	We cannot make the division between our own employees and employees who are not our own, as requested by the ESRS, with the current categorisation in our incident register. As a result, we can only report on the categories ‘our own employee’, ‘temporary worker’ and ‘subcontractor’. These categories are based on how the work is directed and are therefore not the same as the contractual agreement. We are currently unable to extract the hours of salaried employees from our systems, which means we cannot make an estimate for this target group. The incidents at BraboTech (25 FTEs) are not included in the ‘our own employees’ category, but in ‘subcontractors’. It is possible that an incident occurs and that an employee does not report it.
	88 (d)	Number of recordable work-related ill health cases. Recordable work-related ill health is (long-term) sickness reported to the company doctor.	The number of reports to the company doctor is obtained from the relevant occupational health and safety service.	No assumptions are made for the calculation of this data point.	This information is not available for non-salaried employees via the company doctor. This group does not go to the Heijmans company doctor, but if there is a case of an occupational sickness in the workplace, HR and H&S will include them in the occupational sickness reporting procedure as described in the HRM Manual. We cannot process reports of occupational sicknesses of temporary workers/freelancers in connection with the GDPR guidelines.
S1-16	97 (a)	Pay gap between men and women (%). The pay gap between men and women is the measurement of the difference in pay between men and women based on hourly wages.	Pay gap = [Average gross hourly wage M] - [Average gross hourly wage F] / [Average gross hourly wage M] Full-time gross monthly wage incl. (full-time) bonus: WAGR or variable income senior management, per month), converted to hourly wage.	No assumptions are made for the calculation of this data point.	The 100% subsidiary BraboTech (25 FTEs) is not part of this calculation.
	97 (b)	Pay ratio (not including the highest paid person). This data point pertains to information about the pay ratio between the highest paid and the median total pay (not including the highest paid employee) of all employees. This is how we indicate the pay inequality within the organisation.	We obtain the information for this KPI from our personnel and payroll records with reference date 31-12-2024. The annual remuneration per employee is calculated on gross salary including all bonuses and allowances. The highest paid person is the CEO. For this, we use the total remuneration package received by the CEO, which is explained in detail in the existing management report and remuneration report. All salaries are ranked from high to low (excluding the highest paid person), which is used to calculate the median. Once the median and highest paid person are known, we apply the following formula: [Total remuneration of highest paid person] / [median annual total remuneration for all employees]	No assumptions are made for the calculation of this data point.	There are no limitations when calculating this data point. The 100% subsidiary Brabotech is not included in this calculation.
	103 (a)	Number of incidents of discrimination, including inappropriate behaviour, in the most recent reporting period. Number of incidents related to discrimination: Discrimination is defined as when someone is treated less favourably than another person in a comparable situation is (or would be) treated, and the reason for this is a specific characteristic that the person has and that is one of the ‘grounds for protection’. This also includes indirect discrimination, which disadvantages entire groups of people.	Number of incidents related to discrimination: [Reports in the category of discrimination, as reported to the risk office for the 2024 financial year]. For the 2024 financial year (and prior to that) confidential counsellors must report all reports they have received to the compliance officer. The statement to the compliance officer contains the numbers per category of report (i.e. the nature of the report). The compliance officer provides a quarterly statement of the number of (anonymised) reports in the quarterly CRO report. Van Wanrooij and BraboTech are not part of this reporting procedure. We extrapolate the incidents for these two subsidiaries based on the number of incidents of discrimination and the ratio of employees.	No assumptions are made for the calculation of this data point.	However, the statement on discrimination does not distinguish between the types of discrimination, something the ESRS requests in Article 102.
	103 (b)	Number of complaints submitted through channels for persons who are among Heijmans' own employees to raise concerns (including complaint mechanisms). Number of reports received via Heijmans' reporting procedures (e.g. via confidential counsellors or compliance officers) by its own employees in the reporting period. It is also possible to make a report via an external and anonymous reporting programme.	For the 2024 financial year (and prior to that) confidential counsellors must report all reports they have received to the compliance officer. The report to the compliance officer contains the numbers per category of report (i.e. the nature of the report). The compliance officer provides a quarterly report of the number of reports (to the compliance officer and confidential counsellors combined) to the Risk department for inclusion in the quarterly CRO report. Van Wanrooij and BraboTech are not part of this reporting procedure. We extrapolate the incidents for these two subsidiaries based on the number of incidents and the ratio of employees.	No assumptions are made for the calculation of this data point.	The only limitation is when a colleague does not report an incident to Heijmans.
	103 (c)	Total amount in fines related to reported incidents and complaints. Complaints and incidents as in line with 102 (a) and (b).	As soon as a fine is imposed, we add up the amount in euros to arrive at a total.	No assumptions are made for the calculation of this data point.	There are no limitations when calculating this data point.

Business conduct (ESRS G1)
Disclosure requirement		KPI Definition	Methodology	Assumptions	Limitation
G1-3	21 (b)	The percentage of high-risk positions covered by training programmes. Number of high-risk positions: The following high-risk positions have been identified in the authorisation matrices: - Executive Board - Chairman of the business area management board - Member of the business area management board - Financial director of the business area - Supplemented by the following for Residential Building and Property development: regional director and deputy director - Supplemented by the following for Building & Technology, Non-residential and Infra: Manager	Percentage of high-risk positions covered by training programmes: [high-risk positions who have participated in training programmes (Zakelijk Zuiver business integrity programme)] / [total number of high-risk positions].	No assumptions are made for the calculation of this data point.	There are no limitations when calculating this data point.
G1-4	24 (a)	The number of convictions and the amount in fines for violations of anti-corruption and anti-bribery legislation. Conviction for bribery refers to a criminal offence related to bribery. Fines are mandatory amounts of money linked to a conviction.	The number of convictions and the amount in fines for violations of anti-corruption and anti-bribery legislation: number of convictions: [number of convictions for corruption or bribery] amount in fines: [amount in fines for conviction of corruption or bribery].	No assumptions are made for the calculation of this data point.	There are no limitations when calculating this data point.
G1-6	33 (a)	The average payment term from the start of the contractual payment term. The contractual payment term at Heijmans starts at the invoice date.	Average payment term: [number of days in which each invoice was paid] / [total number of invoices].	No assumptions are made for the calculation of this data point.	There are no limitations when calculating this data point.
	33 (b)	Percentage of payments that are made in accordance with standard terms. The invoices paid within the contractually agreed payment term, compared to the total number of invoices.	Percentage of payments made within the standard terms: [total number of invoices paid on time] / [total number of invoices] Total number of invoices paid on time: all invoices paid within the term agreed upon with the supplier. The agreed payment term has been retrieved per category from the procurement department. This shows whether or not each invoice was paid on time, and this number is converted into a percentage per supplier category.	No assumptions are made for the calculation of this data point.	There are no limitations when calculating this data point.
	33 (c)	Number of legal proceedings for late payments. A legal proceeding is a structured series of steps taken to resolve a dispute or deal with a legal matter.	The total number of legal proceedings initiated by a contracting party to bring a civil action against Heijmans for late payment, which were then referred to the Legal Affairs department.	No assumptions are made for the calculation of this data point.	There are no limitations when calculating this data point.