YIT Oyj — Environmental & Social Information 2021

Feb 18, 2021

YIT

yitgroup.com

GRI report

2020

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YIT

三

Table of contents

REPORTING PRINCIPLES ... 3

GRI INDEX ... 4

YIT 2020 | GRI report

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YIT

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Reporting principles

In 2020 YIT's non-financial information is published as a part of the Annual Review as well as in the Annual brochure "YIT in brief". In addition, at YIT's sustainability website there are updated information about YIT's sustainability performance. The Annual Review as well as the Annual brochure are published as PDF files in both Finnish and English. We publish the GRI index and reporting principles as attachments to the annual reporting.

YIT has reported in accordance with the reporting principles of the Global Reporting Initiative (GRI) since 2013. In the reporting of 2020, we refer, unless otherwise stated, to the reporting principles of GRI Standard 2016 (GRI-Referenced). The materiality to YIT's operations and the availability of information have been the bases for choosing the reported subjects and indicators.

The comparison of the published content to the GRI Standard 2016 principles is done in the GRI index.

The GRI reporting has not been confirmed by an outside party.

REPORTING BOUNDARIES

YIT Group includes the parent company YIT Oyj and 52 subsidiaries that have been defined in the Note 31 of the Consolidated financial statements 2020.

The reporting covers all YIT's operations. The reported information refers to the continuing operations of YIT Group, unless otherwise stated.

The financial information is based on the accounting and verified Financial statements of YIT. Social metrics have been acquired from the personnel and payroll systems. Environmental metrics are based on the information acquired from YIT's own systems and information given by service providers.

DEFINING THE MATERIAL THEMES

The process of defining the material themes of YIT's sustainable development implemented in 2018 has been reported on page 15 of the Annual Review and on YIT's sustainability website at yitgroup.com/sustainabilitymanagement. The targets and indicators of the material sustainability themes are presented on page 11 of the Annual brochure and other rkey sustainability indicators to YIT's operations on page 23 of the Annual Review.

THE CALCULATION PRINCIPLES OF INDICATORS

For non-financial information, the figures for 2020 include continuing operations, unless otherwise stated. The detailed calculation principles for key indicators are described on pages 42-43 of the Annual Review.

Emission factors used in the emission calculations are based on the following sources:

• Fuels: Ecoinvent 3.3, 2016
• Propane: INIES 2016
• Electricity (Finland): Statistics Finland 2018 / European Residual Mixes, AIB 2017
• Electricity (other countries): IEA 2017 / European Residual Mixes, AIB 2017
• District heat (Finland): Kaukolämpötilasto 2018
• District heat (other countries): IEA 2017
• District cooling (Finland): Statistics Finland 2011
• Flights: Lipasto 2017, ecoinvent 3.3, 2016
• Waste: Ecoinvent 3.3, 2016

The material themes of sustainable development
Boundaries

Creating sustainable, comfortable and safe urban development by utilising opportunities provided by the circular economy	YIT and society
Compliance with good corporate governance and preventing corruption and the grey economy	YIT
Occupational safety	YIT and subcontractors
Promoting the personnel's occupational well-being and competence development	YIT
Implementing responsible subcontracting and procurement	YIT and subcontractors
Reducing the environmental impact of the YIT's own operations	YIT and society

YIT 2020 | GRI report

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GRI content index

We refer, unless otherwise stated, to the reporting principles of GRI Standard 2016 (GRI-Referenced).

The scope of reporting in relation to the Standard is described in the Reported column.

| Code | GRI content | Location | Reported
Partly
Fully | Additional information |
| --- | --- | --- | --- | --- |
| GRI 102: GENERAL DISCLOSURES | | | | |
| Organisational profile | | | | |
| 102-1 | Name of the organization | | ● | YIT Corporation |
| 102-2 | Activities, brands, products, and services | p. 3, 14-19 / "YIT in brief" Annual brochure 2020
p. 6 / YIT Annual Review 2020 | ● | |
| 102-3 | Location of headquarters | | ● | YIT's headquarters is located in Helsinki, Finland. |
| 102-4 | Location of operations | p. 3 / "YIT in brief" Annual brochure 2020
p. 9 / YIT Annual Review 2020 | ● | |
| 102-5 | Ownership and legal form | p. 36-37, 51 / YIT Annual Review 2020 | ● | |
| 102-6 | Markets served | p. 3, 14-19 / "YIT in brief" Annual brochure 2020
p. 9 / YIT Annual Review 2020 | ● | |
| 102-7 | Scale of the organization | p. 3 / "YIT in brief" Annual brochure 2020
p. 3, 9-13 / YIT Annual Review 2020 | ● | |
| 102-8 | Information on employees and other workers | p. 3 / "YIT in brief" Annual brochure 2020
p. 19 / YIT Annual Review 2020 | ● | Permanent and temporary employees
Full-time and part-time employees
Permanent women 1,665
Permanent men 5,409
Temporary women 196
Temporary men 539
Full-time women 1,748
Full-time men 5,720
Part-time women 113
Part-time men 228 |
| 102-9 | Supply chain | p. 6-7 / YIT Annual Review 2020 | ● | |
| 102-10 | Significant changes to the organization and its supply chain | p. 9, 13-14, 36 / YIT Annual Review 2020 | ● | |
| 102-11 | Precautionary Principle or approach | p. 26-32 / YIT Annual Review 2020 | ● | |

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Code	GRI content	Location	Reported Partly Fully	Additional information
102-12	External initiatives	p. 15 / YIT Annual Review 2020 YIT's sustainability management	●	Among others UN's Sustainable Development Goals (SDG), CDP, Green Building Council Finland, Climate Leadership Coalition, Smart & Clean foundation, climate partner of the City of Helsinki
102-13	Membership of associations	YIT's sustainability management	●	Among others the Confederation of Finnish Construction Industries RT and associations under it, Construction Quality Association (through the membership of Confederation of Finnish Construction Industries RT), Green Building Council Finland, FIBS ry, Climate Leadership Coalition, Smart & Clean -foundation
Strategy
102-14	Statement from senior decision-maker	p. 2 / "YIT in brief" Annual brochure 2020	●
102-15	Key impacts, risks and opportunities	p. 6-8, 26-32 / YIT Annual Review 2020	●
Ethics and integrity
102-16	Values, principles, standards, and norms of behavior	p. 7 / "YIT in brief" Annual brochure 2020 Strategy	●
102-17	Mechanisms for advice and concerns about ethics	p. 22, 26-32 / YIT Annual Review 2020 YIT Ethics Channel	●
Governance structure
102-18	Governance structure	p. 133-142 / YIT Annual Review 2020	●
102-19	Delegating authority	p. 15-22, 26 / YIT Annual Review 2020	●
102-20	Executive-level responsibility for economic, environmental, and social topics	p. 15-22, 26 / YIT Annual Review 2020 Material themes and management of the themes	●
102-22	Composition of the highest governance body and its committees	p. 133-142 / YIT Annual Review 2020 Board of Directors Committees	●
102-23	Chair of the highest governance body	p. 133-142 / YIT Annual Review 2020	●
102-24	Nominating and selecting the highest governance body	p. 133-142 / YIT Annual Review 2020 Nomination board	●
102-26	Role of highest governance body in setting purpose, values, and strategy	p. 15-22, 26, 133-142 / YIT Annual Review 2020	●
102-29	Identifying and managing economic, environmental, and social impacts	p. 15-22, 26 / YIT Annual Review 2020	●
102-30	Effectiveness of risk management processes	p. 26, 133-142 / YIT Annual Review 2020	●
102-31	Review of economic, environmental, and social topics	p. 15-22, 26, 133-142 / YIT Annual Review 2020	●
102-32	Highest governance body's role in sustainability reporting	p. 15 / YIT Annual Review 2020	●	YIT reports non-financial information as part of the Report of the Board of Directors which is signed by the company's Board of Directors.
102-35	Remuneration policies	p. 143-149 / YIT Annual Review 2020	●

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| Code | GRI content | Location | Reported
Partly
Fully | Additional information |
| --- | --- | --- | --- | --- |
| Stakeholder engagement | | | | |
| 102-40 | List of stakeholder groups | p. 6-7 / YIT Annual Review 2020
Collaboration in society | ● | |
| 102-41 | Collective bargaining agreements | p. 22 / YIT Annual Review 2020 | ● | |
| 102-42 | Identifying and selecting stakeholders | Collaboration in society | ● | |
| 102-43 | Approach to stakeholder engagement | Collaboration in society | ● | |
| 102-44 | Key topics and concerns raised | Collaboration in society | ● | |
| Reporting practice | | | | |
| 102-45 | Entities included in the consolidated financial statements | p. 51, 109-110 / YIT Annual Review 2020 | ● | |
| 102-46 | Defining report content and topic Boundaries | GRI index / Reporting principles | ● | |
| 102-47 | List of material topics | p. 9 / "YIT in brief" Annual brochure 2020
p. 15 / YIT Annual Review 2020
Material themes and management of the themes | ● | |
| 102-48 | Restatements of information | p. 14 / YIT Annual Review 2020 | ● | The energy consumption and emissions data for 2019 have been recalculated, as the share of discontinued operations has been removed from them. The recalculation improves the comparability of figures between years. |
| 102-49 | Changes in reporting | p. 13-14 / YIT Annual Review 2020
GRI index / Reporting principles | ● | |
| 102-50 | Reporting period | | ● | The reporting period is the calendar year, 1 January 2020 – 31 December 2020. |
| 102-51 | Date of most recent report | | ● | The most recent Report of the Board of Directors and financial statement was published on 19 February 2020. |
| 102-52 | Reporting cycle | | ● | The report is published annually. |
| 102-53 | Contact point for questions regarding the report | p. 20 / "YIT in brief" Annual brochure 2020 | ● | |
| 102-54 | Claims of reporting in accordance with the GRI Standards | | ● | This GRI report refers to the GRI Standards 2016 Reporting Guidelines (GRI-Referenced). |
| 102-55 | GRI content index | | ● | This GRI content index has been composed referring to 2016 GRI Standards Reporting Guidelines, unless otherwise stated. |
| 102-56 | External assurance | | ● | GRI report has not been subject to third-party assurance. |

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| Code | GRI content | Location | Reported
Partly
Fully | Additional information |
| --- | --- | --- | --- | --- |
| GRI 103: MANAGEMENT APPROACH | | | | |
| 103-1 | Explanation of the material topic and its Boundary | p. 9 / "YIT in brief" Annual brochure 2020
p. 15 / YIT Annual Review 2020
Material themes and management of the themes | ● | |
| 103-2 | The management approach and its components | p. 15–22 / YIT Annual Review 2020
Material themes and management of the themes | ● | |
| 103-3 | Evaluation of the management approach | p. 15–22 / YIT Annual Review 2020
Material themes and management of the themes | ● | |
| GRI 200: ECONOMIC STANDARDS | | | | |
| Economic performance | | | | |
| 201-1 | Direct economic value generated and distributed | p. 6–7, 46, 73–76, 90–92 / YIT Annual Review 2020 | ● | |
| 201-2 | Financial implications and other risks and opportunities due to climate change | p. 26–32 / YIT Annual Review 2020 | ● | |
| Anti-corruption | | | | |
| 205-1 | Operations assessed for risks related to corruption | p. 22 / YIT Annual Review 2020 | ● | |
| 205-2 | Communication and training about anti-corruption policies and procedures | p. 22 / YIT Annual Review 2020 | ● | |
| 205-3 | Confirmed incidents of corruption and actions taken | p. 22–23 / YIT Annual Review 2020 | ● | |
| GRI 300: ENVIRONMENTAL STANDARDS | | | | |
| Energy | | | | |
| 205-1 | Energy consumption within the organization | p. 17, 23 / YIT Annual Review 2020 | ● | |
| 205-2 | Energy intensity | p. 17 / YIT Annual Review 2020 | ● | |
| 205-3 | Reduction of energy consumption | p. 17, 23 / YIT Annual Review 2020 | ● | |
| Biodiversity | | | | |
| 304-2 | Significant impacts of activities, products, and services on biodiversity | p. 17 / YIT Annual Review 2020 | ● | |

YIT 2020 | GRI report

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Code	GRI content	Location	Reported Purity Fully	Additional information
Emissions
		Greenhouse gas emissions (tCO2e)	2020	2019	2018*
		Scope 1	39,776	41,682	171,427
		Scope 2 (market-based)	24,899	47,692	54,060
		Scope 2 (location-based)	21,042	37,836	36,851
		Total (Scope 1 and 2)	64,675	89,374	225,487
		Scope 3 (waste)	6,543	9,591	n/a
		Scope 3 (business flights)	576	1,602	n/a
		Scope 3 total	7,119	11,192	n/a
		Total (Scope 1, 2 and 3)	71,794	100,564	225,487
		Biogenic emissions (Scope 1)	851	895	2,276
		Biogenic emissions (Scope 3)	289	77	n/a
		* includes also discontinued operations
305-1	Direct (Scope 1) GHG emissions	p. 17, 23, 42-43 / YIT Annual Review 2020	●
305-2	Energy indirect (Scope 2) GHG emissions	p. 17, 23, 42-43 / YIT Annual Review 2020	●	YIT reports both market and location-based indicators but uses market-based approach when calculating the total emissions.
305-3	Other indirect (Scope 3) GHG emissions	p. 17, 23, 42-43 / YIT Annual Review 2020	●
305-4	GHG emissions intensity	p. 17, 23, 42-43 / YIT Annual Review 2020	●
305-5	Reduction of GHG emissions	p. 17, 23, 42-43 / YIT Annual Review 2020	●	YIT's target is to reduce relative emissions, i.e. emission intensity in relation to revenue.
Waste
306-3 (2020)	Waste generated	p. 17, 23, 42-43 / YIT Annual Review 2020	●
Environmental compliance
307-1	Non-compliance with environmental laws and regulations		●	No significant fines and sanctions for non-compliance with environmental laws and regulations during the period.
Supplier environmental assessment
308-2	Negative environmental impacts in the supply chain and actions taken	p. 6-7, 15-22 / YIT Annual Review 2020	●

YIT 2020 | GRI report

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| Code | GRI content | Location | Reported
Partly
Fully | Additional information |
| --- | --- | --- | --- | --- |
| GRI 400: SOCIAL STANDARDS | | | | |
| Employment | | | | |
| 401-1 | New employee hires and employee turnover | p. 19, 21, 42-43 / YIT Annual Review 2020 | ☑ | |
| Occupational health and safety | | | | |
| 403-1 (2018) | Occupational health and safety management system | p. 15 / YIT Annual Review 2020 | ☑ | |
| 403-2 (2018) | Hazard identification, risk assessment, and incident investigation | p. 19-20 / YIT Annual Review 2020 | ☑ | |
| 403-5 (2018) | Worker training on occupational health and safety | p. 20 / YIT Annual Review 2020 | ☑ | |
| 403-9 (2018) | Work-related injuries | p. 20, 23, 42-43 / YIT Annual Review 2020 | ☑ | |
| Training and Education | | | | |
| 404-2 | Programs for upgrading employee skills and transition assistance programs | p. 11, 13 / "YIT in brief" Annual brochure 2020
p. 21 / YIT Annual Review 2020 | ☑ | |
| Non-discrimination | | | | |
| 406-1 | Incidents of discrimination and corrective actions taken | p. 23 / YIT Annual Review 2020 | ☑ | |
| Forced or compulsory labor | | | | |
| 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | p. 22 / YIT Annual Review 2020 | ☑ | |
| Socioeconomic compliance | | | | |
| 419-1 | Non-compliance with laws and regulations in the social and economic area | | ☑ | No significant fines and sanctions for non-compliance with social or economic laws and regulations during the period. |

YIT 2020 | GRI report

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YIT

YIT CORPORATION

P.O.Box 36 (Panuntie 11)

00621 Helsinki, Finland

Tel. +358 20 433 111

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