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	-	Climate change mitigation	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	-		Substances of concern and 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 into oceans		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
ESRS E5 Circular economy	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		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
	Communities’ economic, social and cultural rights	Land-related impacts	Land protection and development	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		Customer/user data protection and information security
		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
	Corruption or bribery	Incident		Anti-corruption
	Management of relationships with suppliers, including payment practices	-	Supply chain sustainability	Responsible supplier management
		-	Supply chain sustainability	Responsible purchasing