Materiality

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

   
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 
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