Provide a summarized description of the undertaking's understanding of the interests and views of its key stakeholders, specifically as they pertain to the undertaking's strategy and business model. This disclosure should reflect the extent to which these interests and views were analyzed during the undertaking's due diligence process and/or materiality assessment process, in accordance with Disclosure Requirement IRO-1 of this Standard.

Question

Accepted Answer

The undertaking incorporates the perspectives and needs of stakeholders into its sustainability strategy through a stakeholder representation model. This approach ensures that the perspectives of stakeholders are considered in identifying and assessing potential impacts, risks, and opportunities of business activities. The integration of stakeholder interests into business and sustainability strategy is achieved by incorporating them into corporate decision-making processes, ensuring that material impacts, risks, and opportunities inform strategy and decision making.

HOCHTIEF

ESRS disclosure: SBM-2_07

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