Material topics

Material factors and aspects for STRABAG are those which
  • influence the future business activity of the group,
  • encourage or delay the attainment of the strategic priorities,
  • are seen as relevant by stakeholders and influence their decisions,

as well as economic, societal or environmental aspects upon which STRABAG has a relatively strong influence through its activity. To determine the relevant issues, STRABAG drew upon the recommendations within the GRI G4 guidelines.
The following issues have been identified through the stakeholder dialogue and the materiality analysis.
  • Client satisfaction
  • Digitalisation and innovation
  • Occupational safety
  • Health protection
  • Strategic human resource development
  • Fair competition
  • Materials
  • Energy

We also report on the following topics:
  • Project risk management
  • Human rights (modern slavery, child labour, anti-discrimination)
  • Employment and social fund
  • Societal engagement


For eleven issues that are of material importance for our competitiveness and long-term existence, a management approach was developed by the person responsible within the group. The management approach makes clear
  • how we ensure priority treatment within the group (rules and responsibility areas),
  • which figures we develop as key performance indicators (objectives and indicators)
  • and what sorts of measures we set to reach our targets (projects and initiatives).

In 2019, the materiality matrix was expanded to include the dimension of impact, which will be plotted for each topic on the Y axis of the materiality matrix in the future. The respective relevance of the topics from the view of the external and internal stakeholders on one axis and from the view of STRABAG management on the other axis, which were previously shown separately, have been brought together with equal weighting and will be shown on the X axis in the future.

The evaluation of the impact of the respective topics and their integration into the materiality matrix resulted in changes in the STRABAG materiality matrix. The previously important topic of “project risk management” will no longer be represented in the materiality matrix in the future, as it is only indirectly related to non-financial topics. It continues to be dealt with in the non-financial report, however. Information on the subject “Equality between women and men”, which had previously been assigned to the ma- terial issue “Employment conditions”, can be found in the Consolidated Corporate Governance Report. All other changes can be found in the footnotes to the figure showing the materiality matrix.



1 First-time: Inclusion of the topic of “Biodiversity”; relevance was initially assessed by management, the assessment of relevance by the remaining stakeholders is planned for 2020
2 Inclusion of “Occupational safety” and “Health protection” as separate topics (previously under “Employment conditions”)
3 Inclusion of “Modern slavery” as a separate topic (previously under “Employment conditions”); relevance was assessed analogue to the topic of “Child labour”, with assessment by the stakeholders in 2020
4 “Digitalisation” and “Innovation” are now treated as a single topic (previously stated separately)
5 “Business compliance” was renamed to “Fair competition”
6 Previously included under “Resource management”

The materiality matrix will now be reviewed annually, and adapted as needed, by our organisation with the involvement of our stakeholders.



Published on website: 09.11.2017 – Last Update: 20.01.2021 11:11:57
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