Every year, the Group updates the analysis for identifying priority social, environmental, governance and economic issues (so-called 'materiality matrix'), necessary to recognise challenges and opportunities for long-term value creation. FS Group conducted the double materiality analysis in accordance with European Sustainability Reporting Standards (ESRS) and guidelines ≪IG1: Materiality Assessment Implementation Guidance≫.
Below are the main sustainability topics associated with ESRS thematic standards.
Last update: Integrated Report 2024
ESRS | Group material topics | ||||
---|---|---|---|---|---|
Topic | Sub-Topic | Sub-sub-Topic | Sustainability Matter 1st level | Sustainability Matter 2nd level | |
ESRS E1 Climate change |
Climate change adaptation | - | Climate change adaptation | Climate change adaptation of urban areas | |
Climate change adaptation of infrastructures | |||||
Climate change adaptation of mobility means and services | |||||
Climate change mitigation | - | Climate change mitigation | GHG emissions | ||
Energy | - | Energy | |||
ESRS E2 Pollution | Pollution of soil | - | Pollution | Pollution of soil | |
Pollution of living organisms and food resources | - | Pollution of living organisms and food resources | |||
Substances of concern | - | Substances of concern and of very high concern | |||
Substances of very high concern | - | ||||
- | - | Light pollution* | |||
- | - | Physical agent pollution (noise and vibration)* | |||
ESRS E3 Water and marine resources | Water | Water consumption | Water | Water consumption | |
Water withdrawals | |||||
Water discharges | |||||
Water discharges into oceans | Water withdrawal | ||||
Water discharges | |||||
ESRS E4 Biodiversity and ecosystems | Direct impact drivers of biodiversity loss | Climate change | Biodiversity and ecosystems | Influence on biodiversity and species | |
Land-use, freshwateruse and sea-use change | |||||
Direct exploitation | |||||
Pollution | |||||
Others | |||||
Impact on the state of species | Examples: -Species population size -Species global extinction risk |
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Impacts on the extent and condition of ecosystems | Examples: -Land degradation -Desertification -Soil sealing |
Ecosystems and ecosystem services | |||
Impacts and dependencies on ecosystem services | - |
*Entity specific topics
ESRS | Group material topics | |||
---|---|---|---|---|
Topic | Sub-Topic | Sub-sub-Topic | Sustainability Matter 1st level | Sustainability Matter 2nd level |
ESRS E5 Circular economy | Resource inflows including the use of resources | - | Circular economy | Management of materials |
Waste | - | Waste management | ||
ESRS S1 Own workforce | Working conditions | Secure employment | Working conditions, employees’ health and safety | Working conditions and social protection |
Working hours | ||||
Adequate wages | ||||
Social dialogue | ||||
Freedom of association, the existence of works councils and the information, consultation and participation rights of workers | ||||
Collective bargaining, including the rate of the undertaking’s workforce covered by collective agreements | ||||
Work-life balance | Involvement in and care for the well-being of people | |||
Health and safety | Occupational health and safety of the Company’s employees | |||
Equal treatment and opportunities for all | Gender equality and equal pay for work of equal value | Employee inclusion, enhancement and development | Selection, enhancement and development of people | |
Training and skills development | ||||
Employment and inclusion of persons with disabilities | Inclusion and enhancement of diversities | |||
Measures against violence and harassment in the workplace | ||||
Diversity | ||||
Other work-related rights | Adequate housing | Other work-related rights of employees | Adequate housing and working environments | |
Privacy | ||||
Employee data protection and information security |
ESRS | Group material topics | |||
---|---|---|---|---|
Topic | Sub-Topic | Sub-sub-Topic | Sustainability Matter 1st level | Sustainability Matter 2nd level |
ESRS S2 Workers in the value chain | Working conditions | Secure employment | Workers in the value chain | Working conditions and socialprotection of workers in the value chain |
Working hours | ||||
Adequate wages | ||||
Social dialogue | ||||
Freedom of association, including the existence of works councils | ||||
Collective bargaining | ||||
Work-life balance | Occupational health and safety of workers in the value chain | |||
Health and safety | ||||
Equal treatment and opportunities for all | Gender equality and equal pay for work of equal value | Equal treatment and opportunities for workers in the value chain | ||
Training and skills development | ||||
Employment and inclusion of persons with disabilities | ||||
Measures against violence and harassment in the workplace | ||||
Diversity | ||||
Other work-related rights | Child labour | Other work-related rights in the value chain | ||
Forced labour | ||||
Adequate housing | ||||
Water and sanitation |
ESRS | Group material topics | |||
---|---|---|---|---|
Topic | Sub-Topic | Sub-sub-Topic | Sustainability Matter 1st level | Sustainability Matter 2nd level |
ESRS S3 Affected communities | Communities’ economic, social and cultural rights | Land-related impacts | Land protection and development | Land redevelopment |
Enhancement and protection of historical, social, cultural and natural heritage | ||||
Sustainable and integrated mobility for passengers and freight | Development and expansion of new services connecting mobility systems | |||
Promotion of new mobility solutions | ||||
Renewal of means of transport | ||||
Infrastructure development and improvement | Development, upgrade and improvement of infrastructures, urban nodes and stations | |||
Integration and development of links between transport infrastructure networks | ||||
Sustainable design and construction of infrastructures | ||||
Promotion and dissemination of charging and refuelling stations for environmentally friendly vehicles | ||||
Social and economic development of local areas | ||||
Communities’ civil and political rights | Freedom of expression | Listening to stakeholder needs | ||
- | - | Support to communities | Social cohesion * | |
External caring * | ||||
Social innovation * | ||||
Corporate volunteering* | ||||
Cultural, social and artistic promotion * | ||||
ESRS S4 Consumers and end-users | Information-related impacts for consumers and/or end users | Privacy | Value to customers | Customer/user data protection and information security |
Freedom of expression | ||||
Access to (quality) information | Service quality | |||
Social inclusion of consumers and/or end users | Non-discrimination | Usability and accessibility of services | ||
Access to products and services | ||||
Responsible business practices | ||||
Personal safety of consumers and/or end users | Health and safety | Safety of transport, infrastructures and other assets | Safety and reliability of rail (lines and stations) and road infrastructures | |
Security of a person |
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Safety and reliability of the means of transport | ||||
Safety and reliability of other assets (e.g. workshops, parking lots, properties, terminals, etc.) | ||||
Protection of children | Protection of passengers, infrastructures, means of transport and real estate assets against damage caused by third parties |
*Entity specific topics
ESRS Topic | Group material topics | |||
---|---|---|---|---|
Topic | Sub-Topic | Sub-sub-Topic | Sustainability Matter 1st level | Sustainability Matter 2nd level |
ESRS G1 Business conduct | Corporate culture | - | Ethical and responsible business conduct | Business ethics, integrity and transparency |
Protection of whistleblowers | - | |||
Political influence and lobbying activities | - | |||
Corruption or bribery | Prevention and detection, including training | Anti-corruption | ||
Incident | ||||
Management of relationships with suppliers, including payment practices | - | Supply chain sustainability | Responsible supplier management | |
Responsible purchasing |