Global Reporting Initiative

Statement of use

Heijmans N.V. reports 'with reference to' the GRI Standards for the period 1-1-2023 / 31-12-2023

GRI 1 used

GRI 1: Foundation 2021

GRI 1

The chosen application level

With reference to

GRI 1

GRI content index

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GENERAL DISCLOSURES

GRI 2-1

Organizational details

Title page, 4. Our organisation, 20.2 Management statement, 20.6.16 Overview of legal structure

GRI 2-2

Entities included in the organisation’s sustainability reporting

19.7 Subsidiaries and joint business activities, 20.3 Independent auditor's report, 20.4 Independent auditor's assurance report, 20.6.3 Reporting methodology

GRI 2-3

Reporting period, frequency and contact point

20.6.3 Reporting methodology, Colophon

GRI 2-4

Restatements of information

Not applicable; Heijmans made no restatements in 2023 with respect to information from previous reporting periods.

GRI 2-5

External assurance

20.6.3 Reporting methodology; 16.5 Risk governance, 20.4 Independent auditor's assurance report

GRI 2-6

Activities, value chain and other business relationships

4. Our organisation, 6.7 Our role in the chain, 7.6 Value creation

GRI 2-7

Employees

3.2 Key non-financial information, 20.6.5 KPI table

GRI 2-8

Workers who are not employees

20.6.5 KPI table

GRI 2-9

Governance structure and composition

4. Our organisation, 14. Report of the supervisory board, 15.6 Management and supervision

GRI 2-10

Nomination and selection of the highest governance body

14. Report of the supervisory board, 15.7 Diversity, 15.8 Conduct and integrity

GRI 2-11

Chair of the highest governance body

14. Report of the supervisory board, 15.6 Management and supervision

GRI 2-12

Role of the highest governance body in overseeing the management of impacts

6.5 Involving external stakeholders in our future vision 2030, 13. Completion of 2018-2023 strategy, 16. Risk management, 18. Looking ahead, 20.6.10 Material topics

GRI 2-13

Delegation of responsibility for managing impacts

14. Report of the supervisory board, 16.5 Risk governance, 20.6.7 Management Approach Overview

GRI 2-14

Role of the highest governance body in sustainability reporting

1 16.5 Risk governance, 20.6.7 Management Approach Overview

GRI 2-15

Conflicts of interest

15.8 Conduct and integrity - Fighting corruption and bribery, 16.5 Risk governance

GRI 2-16

Communication of critical concerns

15.8 Conduct and integrity - Reporting structure: compliance officer and confidential counsellors, 15.8 Conduct and integrity - Reports

GRI 2-17

Collective knowledge of the highest governance body

14. Report of the supervisory board, 15.6 Management and supervision, 20.5 Heijmans N.V. 2023 Remuneration report

GRI 2-18

Evaluation of the performance of the highest governance body

20.5 Heijmans N.V. 2023 Remuneration report

GRI 2-19

Remuneration policies

14. Report of the supervisory board, 20.5 Heijmans N.V. 2023 Remuneration report

GRI 2-20

Process to determine remuneration

20.5 Heijmans N.V. 2023 Remuneration report

GRI 2-21

Annual total compensation ratio

20.5 Heijmans N.V. 2023 Remuneration report

GRI 2-22

Statement on sustainable development strategy

1. Foreword

GRI 2-23

Policy commitments

8.4 Quality of the organisation - Human rights, Minimum Social Safeguards, 20.6.13 Human rights

GRI 2-24

Embedding policy commitments

8.4 Quality of the organisation - Human rights, Minimum Social Safeguards, 20.6.13 Human rights

GRI 2-25

Processes to remediate negative impacts

6. In dialogue with stakeholders, 7.6 Value creation, 8.4 Quality of the organisation - Human Rights: Minimum Social Safeguards, 15.8 Conduct and integrity, 20.6.13 Human rights

GRI 2-26

Mechanisms for seeking advice and raising concerns

8.4 Kwaliteit van de organisatie - Mensenrechten: Minimum Social Safeguards, 15.8 Gedrag en integriteit, 20.6.13 Mensenrechten

GRI 2-27

Compliance with laws and regulations

20.6.3 Reporting methodology, 20.6.7 Management Approach Overview

GRI 2-28

Membership associations

20.6.4 Joint ventures

GRI 2-29

Approach to stakeholder engagement

6. In dialogue with stakeholders

GRI 2-30

Collective bargaining agreements

8.4 Quality of the organisation - Capacity and employability

GRI 3-1

Process to determine material topics

5. Our environment, 6. In dialogue with stakeholders, 20.6.10 Material topics

GRI3-2

List of material topics

6. In dialogue with stakeholders, 20.6.10 Material topics

GRI 3-3

For each material topic reported under Disclosure 3-2, the organisation must:

6. In dialogue with stakeholders, 7.6 Value creation, 12. Results, 16. Risk management, 20.6.5 KPI table, 20.6.7 Management Approach Overview, 20.6.10 Material topics, 20.6.12 TCFD risks and opportunities