Notes

ESRS 2

ESRS 2 BP-1

General basis for preparation of sustainability statements

About this report; Applied reporting principles; Business model and strategy

127, 129, 130

ESRS 2 BP-2

Discolsures in relation to specific circumstances

Applied reporting principles; Reporting requirements

129, 164, 176, 185, 192, 215, 233

ESRS 2 GOV-1

The role of the administrative, management and supervisory bodies

Executive Board; Supervisory Board; Applied reporting principles

98, 99, 129

ESRS 2 GOV-2

Information provided to and sustainability matters adressed by the undertaking's administrative, management and supervisory bodies

Risk management; Reassessment of the double materiality analysis; Policy, actions, key performance indicators and targets

80, 138, 143

ESRS 2 GOV-3

Integration of sustainability-related performance in incentive schemes

Remuneration report; Incorporation by reference

112, 127

ESRS 2 GOV-4

Statement on due diligence

Due diligence statement; Due diligence

143, 205

ESRS 2 GOV-5

Risk management and internal controls over sustainability reporting

Risk management

80

ESRS 2 SBM -1

Strategy, business model and value chain

Value creation model; Business model and strategy; We are Heijmans, creators of the healthy living environment

27, 130, 133

ESRS 2 SBM -2

Interests and views of stakeholders

In dialogue with stakeholders

137

ESRS 2 SBM-3

Material impacts, risks and opportunities and their interaction with strategy and business model

Business model and strategy

130

ESRS 2 IRO-1

Description of the processes to identify and asses material impacts, risks and opportunities

Risk management; Double materiality; In dialogue with stakeholders

80, 135, 137

ESRS 2 IRO-2

Discolsure requirements in ESRS covered by the undertaking's sustainability statement

Policy, actions, key performance indicators and targets; Reporting requirements; List of data points derived from other EU legislation

143, 164, 176, 185, 192, 215, 233, 238

ESRS 2 MDR-P

Policy adopted to manage material sustainability matters

Policy, actions, key performance indicators and targets; Topical chapters - Policy

143, 148, 170, 180, 187, 204, 222, 225, 230

ESRS 2 MDR-A

Actions and resources in relation to material sustainability matters

Policy, actions, key performance indicators and targets; Topical chapters - Actions

143, 153, 171, 182, 189, 209, 223, 226

ESRS 2 MDR-M

Metrics in relation to sustainability matters

Reporting requirements; Topical chapters - Benchmarks

164, 176, 185, 192, 215, 233, 156, 174, 178, 191, 212, 232

ESRS 2 MDR-T

Tracking effectiveness of policies and actions through targets

Policy, actions, key performance indicators and targets; Topical chapters - Targets

143, 150, 173, 184, 189, 212, 224, 226

ESRS E1

ESRS 2 GOV-3

Integration of sustainability-related performance in incentive schemes

Remuneration report; Incorporation by reference

112, 127

ESRS 2 SBM-3

Material impacts, risks and opportunities and their interaction with strategy and business model

Climate - Impacts, risks and opportunities

144

ESRS 2 IRO-1

Description of the processes to identify and assess material climate-related impacts, risks and opportunities

Climate - Impacts, risks and opportunities

144

ESRS E1 -1

Transition plan for climate change mitigation

Climate - Policy; Strategic targets; Actions

148, 150, 153

ESRS E1 -2

Policies related to climate change mitigation and adaptation

Climate - Policy

148

ESRS E1- 3

Actions and resources in relation to climate change policies

Climate - Actions

153

ESRS E1 -4

Targers related to climate change mitigation and adaptation

Climate - Strategic targets

150

ESRS E1 -5

Energy consumption and mix

Climate - Energy use

156

ESRS E1 -6

Gross Scopes 1, 2 and 3 and Total GHG emissions

Climate - Greenhouse gas emissions

157

ESRS E1 -7

GHG removals and GHG mitigation projects financed through carbon credits

Climate - Greenhouse gas removals; Offsetting with carbon credits

161, 162

ESRS E1 -8

Internal carbon pricing

Climate - Internal carbon pricing

163

ESRS E1 -9

Anticipated financial effects from material physical and transition risks and potential climate-related opportunities

Phase 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

135, 137

ESRS E3 -1

Policies related to water and marine resources

Water - Policy

170

ESRS E3 -2

Actions and resources related to water and marine resources

Water - Actions

171

ESRS E3 -3

Targets related to water and marine resources

Water - Targets

173

ESRS E3 -4

Water consumption

Water - Metrics

174

ESRS E3-5

Anticipated financial effects from water and marine resources-related impacts, risks and opportunities

Phase in applied

-

ESRS E4

ESRS 2 SBM-3

Material impacts, risks and opportunities and their interaction with strategy and business model

Biodiversity - Impacts, risks and opportunities

177

ESRS 2 IRO-1

Description of the processes to identify and assess material biodiversity and ecosystem-related impacts, risks and opportunities

Biodiversity - Impacts, risks and opportunities

177

ESRS E4 -1

Transition plan and consideration of biodiversity and ecosystems in strategy and business model

Biodiversity - Biodiversity analysis

178

ESRS E4 -2

Policies related to biodiversity and ecosystems

Biodiversity - Policy

180

ESRS E4 -3

Actions and resources related to biodiversity and ecosystems

Biodiversity - Actions

182

ESRS E4 -4

Targets related to biodiversity and ecosystems

Biodiversity - Targets

184

ESRS E4 -5

Impact metrics related to biodiversity and ecosystems change

Phase in applied

-

ESRS E4 -6

Anticipated financial effects from biodiversity and ecosystem-related risks and opportunities

Phase in applied

-

ESRS E5

ESRS 2 IRO-1

Description of the processes for identifying and assess material resource use and circular economy-related impacts, risks and opportunities

Double materiality; In dialogue with stakeholders;

135, 137

ESRS E5 -1

Policies related to resource use and circular economy

Resource use and circular economy - Policy

187

ESRS E5 -2

Actions and resources related to resource use and circular economy

Resource use and circular economy - Actions

189

ESRS E5 -3

Targets related to resource use and circular economy-related impacts, risks and opportunities

Resource use and circular economy - Targets

189

ESRS E5 -4

Resource inflows

Resource use and circular economy - Metrics

191

ESRS E5 -5

Resoure outflows

Not material

-

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

Iterests and views of stakeholders

In dialogue with stakeholders

137

ESRS 2 SBM-3

Material impacts, risks and opportunities and their interaction with strategy and business model

Social information

202

ESRS S1 -1

Policies related to own workforce

Own workforce - Policy

204

ESRS S1 -2

Processes for engaging with own workers and workers' representatives about impacts

Social information - Due diligence; Own workforce - Actions

205, 209

ESRS S1 -3

Processes to remediate negative impacts and channels for own workers to raise concerns

Own workforce - Actions

209

ESRS S1 -4

Taking action on material impacts on own workforce, and approaches to mitigating material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions

Own workforce - Actions

209

ESRS S1 -5

Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities

Own workforce - Targets

212

ESRS S1 -6

Characteristics of the undertaking's employees

Own workforce - Metrics

212

ESRS S1- 7

Characteristics of non-employee workers in the undertakings' own workforce

Own workforce - Metrics

212

ESRS S1 -8

Collective bargaining coverage and social dialogue

Own workforce - Metrics - Representation and terms of employment

213

ESRS S1 -9

Diversity metrics

Own workforce - Metrics

212

ESRS S1- 10

Adequate wages

Own workforce - Metrics - Remuneration

213

ESRS S1- 11

Social protection

Own workforce - Metrics - Representation and terms of employment

212

ESRS S1- 12

Persons with disabilities

Phase in applied

-

ESRS S1- 13

Training and skills development metrics

Own workforce - Metrics - Training and development

213

ESRS S1 -14

Health and safety metrics

Own workforce - Metrics - Accidents and sickness

214

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

214

ESRS S2

ESRS 2 SMB-2

Iterests and views of stakeholders

In dialogue with stakeholders

137

ESRS 2 SBM-3

Material impacts, risks and opportunities and their interaction with strategy and business model

Workers in the value chain

221

ESRS S2 -1

Policies related to value chain workers

Workers in the value chain - Policy

222

ESRS S2 -2

Processes for engaging with value chain workers about impacts

Workers in the value chain - Involving workers in the value chain in proces and decision-making

222

ESRS S2 -3

Processes to remediate negative impacts and channels for value chain workers to raise concerns

Workers in the value chain - Actions

223

ESRS S2 -4

Taking action 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

223

ESRS S2 -5

Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities

Workers in the value chain - Targets

224

ESRS S4

ESRS 2 SMB-2

Iterests and views of stakeholders

In dialogue with stakeholders

137

ESRS 2 SBM-3

Material impacts, risks and opportunities and their interaction with strategy and business model

Consumers and end-users

225

ESRS S4 -1

Policies related to consumers and end-users

Consumers and end-users - Policy

225

ESRS S4 -2

Processes for engaging with consumers and end-users about impacts

Consumers and end-users - Policy

225

ESRS S4 -3

Processes to remediate negative impacts and channels for consumers and end-users to raise concerns

Not material

-

ESRS S4 -4

Taking action on material impacts on consumers and end-users, and approaches to managing material risks and pursuing material opportunities related to consumers and end-users, and the effectiveness of those actions

Consumers and end-users - Targets and actions

226

ESRS S4 -5

Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities

Consumers and end-users - Targets and actions

226

ESRS G1

ESRS 2 GOV-1

The role of theadministrative, supervisory and management bodies

Executive Board; Supervisory Board; Reporting principles applied

98, 99, 129

ESRS 2 IRO-1

Description of the processes to identify and assess material impacts, risks and opportunities

Risk management; Double materiality; In dialogue with stakeholders

80, 135, 137

ESRS G1 - 1

Business conduct policies and corporate culture

Business conduct - Business conduct and corporate culture

228

ESRS G1 - 2

Management of relationships with suppliers

Business conduct - Managing relationships with suppliers

231

ESRS G1 - 3

Prevention and detection of corruption and bribery

Not material

-

ESRS G1 - 4

Incidents of corruption or bribery

Not material

-

ESRS G1 - 5

Political influence and lobbying activities

Not material

-

ESRS G1 - 6

Payment practices

Business conduct - Managing relationships with suppliers - Payment terms

232

ESRS 2

GOV-1

21 (d)

The role of the administrative, management and supervisory bodies

Executive Board; Supervisory Board; Applied reporting principles

SFDR & BRR

98, 99, 129

ESRS 2

GOV-1

21 (e)

The role of the administrative, management and supervisory bodies

Executive Board; Supervisory Board; Applied reporting principles

BRR

98, 99, 129

ESRS 2

GOV-4

30

Statement on due diligence

Due diligence statement; Due diligence

SFDR

143, 205

ESRS 2

SBM-1

40 (d) i

Strategy, business model and value chain

Phase in applied

SFDR, Pillar 3 & BRR

-

ESRS 2

SBM-1

40 (d) ii

Strategy, business model and value chain

Phase in applied

SFDR & BRR

-

ESRS 2

SBM-1

40 (d) iii

Strategy, business model and value chain

Phase in applied

SFDR & BRR

-

ESRS 2

SBM-1

40 (d) iv

Strategy, business model and value chain

Phase in applied

BRR

-

E1

E1-1

14

Transition plan for climate change mitigation

Climate - Policy; Strategic targets; Actions

EU Climate Law

148, 150, 153

E1

E1-1

16 (g)

Transition plan for climate change mitigation

Climate - Policy; Strategic targets; Actions

Pillar 3 & BRR

148, 150, 153

E1

E1-4

34

Targets related to climate change mitigation and adaptation

Climate - Strategic targets

SFDR, Pillar 3 & BRR

150

E1

E1-5

37

Energy consumption and mix

Climate - Energy consumption

SFDR

156

E1

E1-5

38

Energy consumption and mix

Climate - Energy consumption

SFDR

156

E1

E1-5

40-43

Energy consumption and mix

Climate - Energy consumption

SFDR

156

E1

E1-6

44

Gross Scope 1, 2 and 3 and GHG emissions

Climate - Greenhouse gas emissions

SFDR, Pillar 3 & BRR

157

E1

E1-6

53-55

Gross Scope 1, 2 and 3 and GHG emissions

Climate - Greenhouse gas emissions

SFDR, Pillar 3 & BRR

157

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

161, 162

E1

E1-9

66

Anticipated financial impacts from material physical and transition risks and potential climate-related opportunities

Phase in applied

BRR

-

E1

E1-9

66 (a) & 66 (c)

Anticipated financial impacts from material physical and transition risks and potential climate-related opportunities

Phase in applied

Pillar 3

-

E1

E1-9

67 (c)

Anticipated financial impacts from material physical and transition risks and potential climate-related opportunities

Phase in applied

Pillar 3

-

E1

E1-9

69

Anticipated financial impacts 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

170

E3

E3-1

13

Policies related to water and marine resources

Water - Policy

SFDR

170

E3

E3-1

14

Policies related to water and marine resources

Water - Policy

SFDR

170

E3

E3-4

28 (c)

Water consumption

Water - Benchmarks

SFDR

174

E3

E3-4

29

Water consumption

Water - Benchmarks

SFDR

174

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

177

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

177

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

177

E4

E4-2

24 b

Policies related to biodiversity and ecosystems

Biodiversity - Policy

SFDR

180

E4

E4-2

24 c

Policies related to biodiversity and ecosystems

Biodiversity - Policy

SFDR

180

E4

E4-2

24 d

Policies related to biodiversity and ecosystems

Biodiversity - Policy

SFDR

180

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 own workforce

Own workforce - Policy

SFDR

204

S1

S1-1

21

Policies related to own workforce

Own workforce - Policy

BRR

204

S1

S1-1

22

Policies related to own workforce

Own workforce - Policy

SFDR

204

S1

S1-1

23

Policies related to own workforce

Own workforce - Policy

SFDR

204

S1

S1-3

32 c

Processes to remediate negative impacts and channels for own workforce to raise concerns

Own workforce - Actions

SFDR

209

S1

S1-14

88 b & 88 c

Health and safety metrics

Own workforce - Standards - Accidents and illness

SFDR & BRR

214

S1

S1-14

88 e

Health and safety metrics

Own workforce - Standards - Accidents and illness

SFDR

214

S1

S1-16

97 a

Compensation metrics (pay gap and total compensation)

Not material

SFDR & BRR

-

S1

S1-16

97 b

Compensation metrics (pay gap and total compensation)

Not material

SFDR

-

S1

S1-17

103 a

Incidents, complaints and severe human rights impacts

Own workforce - Benchmarks - Incidents and complaints

SFDR

214

S1

S1-17

104 a

Incidents, complaints and severe human rights impacts

Own workforce - Benchmarks - Incidents and complaints

SFDR & BRR

214

S2

S2.SBM-3

11 b

Material impacts, risks and opportunities and their interaction with strategy and business model

Workers in the value chain

SFDR

221

S2

S2-1

17

Policies related to value chain workers

Workers in the value chain - Policy

SFDR

222

S2

S2-1

18

Policies related to value chain workers

Workers in the value chain - Policy

SFDR

222

S2

S2-1

19

Policies related to value chain workers

Workers in the value chain - Policy

SFDR & BRR

222

S2

S2-4

36

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 the effectiveness of those actions

Workers in the value chain - Actions

SFDR

223

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

Not material

SFDR

-

S4

S4-1

16

Policies related to consumers and end-users

Consumers and end-users - Policy

SFDR

225

S4

S4-1

17

Policies related to consumers and end-users

Consumers and end-users - Policy

SFDR, BRR

225

S4

S4-4

35

Taking action on material impacts on consumer and end-users, and approaches to managing material risks and pursuing material opportunities related to consumers and end-users, and the effectiveness of those actions

Consumers and end-users - Targets and actions

SFDR

226

G1

G1-1

10 b

Bsiness conduct policies and corporate culture

Business conduct - Business conduct and corporate culture

SFDR

228

G1

G1-1

10 d

Bsiness conduct policies and corporate culture

Business conduct - Business conduct and corporate culture

SFDR

228

G1

G1-4

24 a

Incidents of corruption or bribery

Not material

SFDR, BRR

-

G1

G1-4

24 b

Incidents of corruption or bribery

Not material

SFDR

-

BRR = Benchmark Regulation Reference