Strategy
The material sustainability challenges
The Bouygues group has conducted a double materiality assessment in line with the requirements of the CSRDa. This exercise, which drew on external benchmarks and input from stakeholders, assessed the impact of the Group’s businesses and operations on society and the environment, as well as its financial resilience to sustainability-related risks and opportunities.
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When conducting its double materiality assessment, the Group took into account the diversity of its businesses and the concerns of its stakeholders.
Bouygues adopted a meticulous and inclusive approach to make sure that the assessment fully reflected its stakeholders’ expectations. The Group held 110 interviews, gathering input from a total of 156 people: internal and external stakeholders, and industry experts. This approach ensured that diverse voices were heard and that the challenges identified aligned with stakeholders’ actual concerns.
The assessment also built on the work the Group conducts each year to comply with its requirements under France’s Duty of Vigilance law (law no. 2017–399 of 27 March 2017). As part of this, Bouygues convened several stakeholder committee meetings with a view to engaging in open and constructive dialogue. These meetings were attended by people from outside the Group chosen for their representativeness and expertise, such as investors, civil society organisations, experts and employee representatives. The recommendations they made informed the review of the Group’s vigilance plan.
Bouygues also reviewed sector-specific benchmarksb for each of its business segments, gaining valuable insights into the degree of materiality accorded to each challenge identified in particular industries. This data was used to refine the impact and financial materiality score assigned to each topic, as well as helping to fill out the details of associated potential impacts.
This in-depth assessment also drew on information from the Group’s analysis of “risk factors” (see section 4.1 of the 2024 Universal Registration Document), the impact mapping exercises conducted by each business segment (based on a common framework comprising seven purchasing categories that covers the entire corporate duty of care scope), and previous work carried out in relation to the SNFPc.
The topics identified were assessed in terms of both financial and impact materiality. This dual approach – which is highly innovative in that it takes both an inside-out and an outside-in approach to financial, social and environmental impacts – helped to pinpoint which challenges were most material, either for the Group as a whole or for specific business segments.
Using this method, the Bouygues group was able to rank its challenges according to their degree of materiality. A materiality threshold was then applied to determine the most material issues. This unique approach combines in-depth, sector-specific analysis with extensive stakeholder input, ensuring strong collective buy-in to the identified sustainability challenges.
Senior management monitors sustainability-related matters closely throughout the year, with support from the Group Management Committee. Starting in 2025, the Board of Directors will receive an update at least once a year, at the beginning of the year, on the Group’s sustainability-related impacts, risks and opportunities, on the conduct of reasonable due diligence, and on the effectiveness and performance of related policies and measures. The special committees that support the Board of Directors on these topics – and in particular the Ethics, CSR and Patronage Committee – are kept informed and/or asked for their input on matters within their remit.