The document does not provide a detailed account of the extent to which the sustainability statement encompasses the undertaking's upstream and downstream value chain.

The material IROs confirm and reinforce HOCHTIEF’s strategic priorities. The strategy was already geared to promoting sustainable construction and infrastructure projects, integrating high environmental and social standards, and developing innovative solutions to construction challenges. The results of the materiality assessment underscore the urgency and relevance of these issues to the business model, value chain, and decision-making processes, prompting efforts to integrate ESG criteria more closely into procurement strategies.