About this report

ESRS 2 BP-1; ESRS 2 BP-2

STRABAG SE’s consolidated non-financial statement for the 2025 financial year was prepared in accordance with the European Sustainability Reporting Standards (ESRS). The scope of consolidation for the consolidated non-financial statement corresponds to the IFRS scope of consolidation for the consolidated financial statements and, in addition to STRABAG SE, includes all major domestic and foreign subsidiaries directly or indirectly controlled by STRABAG SE.

In carrying out the materiality assessment, the time horizons specified by ESRS (short-term – within one financial year; medium-term – within five years; long-term – more than five years) were taken into account. For the analysis of physical and transition climate risks, short-term (until 2030), medium-term (until 2040) and long-term (until 2085) time horizons were considered in order to align these risks with the Group’s emission reduction targets, among other things. The risk assessments described in the report also take into account risks within the upstream and downstream value chains.

The report contains quantitative information (metrics) which generally relates to the scope of consolidation; certain metrics (E1-6) also capture aspects of the downstream value chain.

Developing a structured approach to data collection is a demanding task for a Group of our size and level of diversification. In some cases, therefore, estimates were made in the chapters “Climate change” (E1-6), “Water” (E3-4) and “Circular economy” (E5-4, E5-5) to report metrics for which the required data quality is not fully available. This is due to the predominantly cost-based data collection. For the calculation of metrics in accordance with ESRS requirements, cost-based data is in some cases converted into quantities using conversion factors. The transition in data collection is being implemented step by step in order to reduce potential distortions and uncertainties. Estimates are also used for forecasts, for example in the context of our reduction pathway. Further information on the data sources used and the calculation methodology is provided alongside the relevant metrics.

In the present report, STRABAG carried out a retrospective adjustment to the materiality assessment for ESRS E3 (Water and Marine Resources).

This report includes comparative metrics for 2024. Metrics from previous years can be found in the annual reports of past financial years and in the ESG Data Factsheet. The metrics in this report are subject to a voluntary limited assurance engagement by PwC Wirtschaftsprüfungsgesellschaft GmbH, Vienna.

For the 2025 financial year, STRABAG SE is making use of the extended transitional provisions under Appendix C of ESRS 1 introduced as part of the “quick fix” amendments and does not disclose expected financial effects in the context of ESRS E1, ESRS E3, ESRS E4 and ESRS E5 nor does it provide disclosures for ESRS S1-11, ESRS S1-12, ESRS S1-14 (88d) and ESRS S1-15. Similarly, no disclosures are made regarding the resilience analysis in the context of ESRS E4.

No content has been omitted on the grounds of intellectual property or similar reasons.