The actions in the transition plan can be thematically assigned to four main decarbonization levers: Cooperation with Clients and Partners, Low emission construction materials, Increasing Efficiency and Effectivity, and Renewable Energy. These actions address HOCHTIEF’s main emission sources and pave the way for continuous reduction of GHG emissions in all scope categories. Responsibility for implementation lies with the operational units, and progress is tracked against targets. The actions extend across all business activities and apply to all operating regions.

The document discusses GHG removals as part of the company's climate change mitigation strategy, mentioning the use of innovative materials and sustainable processes. However, it does not explicitly state public claims of GHG neutrality involving carbon credits.