Client background
Duna Polska S.A. is a trusted contractor of large-scale infrastructure projects and one of the leading construction companies in Poland. For years, it has delivered projects of strategic importance to national infrastructure – from motorways and express roads to bridges, commercial buildings and power engineering projects. The company has constructed over 530 km of national roads and employs approximately 750 highly qualified specialists.
The challenge: ESG as an opportunity, not an obligation
The cooperation was initiated by the client, who – despite not being formally required to do so – decided to proactively prepare for ESG reporting in line with CSRD. This decision was driven by the ambition to strengthen partner trust, build competitive advantage and position the company among the leaders of responsible business in the construction industry.
Key challenges:
- No internal system in place to assess environmental and social impacts
- The need to develop an approach aligned with ESRS requirements
- Identification of stakeholders and conducting dialogue to understand external expectations
- Aspiring to become a sustainability leader while operating within realistic time and budget constraints
Our approach: Double Materiality Assessment as the foundation of sustainability
We designed a process based on close cooperation with the ESG team at Duna Polska S.A. Our objective was to work collaboratively at every stage. Together, we defined which topics were truly material — both in terms of the company’s impact on people and the environment, and in terms of their relevance to the business itself. This approach allowed us to take a broader perspective and better understand potential risks and opportunities. The process not only supported the client in navigating new regulatory requirements, but also demonstrated how ESG can be integrated into everyday business operations.
- Review of sector trends and guidelines – we analysed the ESG approaches of competitors and industry leaders.
- Value chain and stakeholder identification – we mapped key internal and external stakeholder groups.
- Stakeholder dialogue – we conducted surveys and in-depth interviews with representatives of selected groups to understand expectations and perceptions of the company’s impact.
- Gap analysis – we assessed which data were already being collected and which would be required for CSRD-aligned reporting.
- Identification of material topics – based on stakeholder input and internal analysis, we developed a map of impacts, risks and opportunities — considering both the company’s impact on its environment and the environment’s impact on the company.
- Recommendations for next steps – we provided guidance for further action on the company’s sustainability journey and ongoing data monitoring
The key to success? Transparency, alignment with the company’s operational reality, and focus on values already embedded in its DNA — such as employee safety, project quality and energy efficiency.
Results: an organisation ready for informed and structured ESG reporting
The project concluded with a comprehensive Double Materiality Assessment and the identification of key ESG topics for further strategic development.
Outcomes:
- Developed value chain mapping – identifying impacts and dependencies at each stage of operations
- Stakeholder dialogue – engaging over 10 key groups and gathering valuable feedback
- Impact, risk and opportunity analysis – covering environmental, social and governance dimensions
- Defined ESG objectives – including increased energy efficiency, improved waste segregation systems and development of health & safety policies
- Increased internal awareness – workshops and internal meetings strengthened engagement across the organisation
