Consolidated Non-Financial Statement

The report describes the ACS Group's 2023 sustainability performance across emissions, energy, water, waste, workforce and occupational safety. It highlights Board oversight of climate strategy, progress toward group climate neutrality by 2045, and emissions reduction targets for Scopes 1 and 2. The company also updates its dual materiality assessment and reports taxonomy-eligible and taxonomy-aligned activities under the EU Taxonomy. Sustainability information is presented under GRI Standards and supported by independent limited assurance from Deloitte.