GRI 2-2, 2-3, 2-14
Grupo Lamosa presents this, its third Integrated Report, in which the company discloses its main financial results, as well as the progress made through its sustainability strategy with regard to the environment, social issues and governance.
The financial and non-financial information in the report corresponds to the period from January 1 to December 31, 2024, and includes the activities carried out by Grupo Lamosa, S.A.B. de C.V. in the nine countries where it operates through its various subsidiaries.
All content has been validated by the areas involved in managing the main material topics and has been reviewed by senior management.
To prepare this report, the topics identified in the company’s most recent double materiality assessment were considered. In addition, international standards such as those of the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB) were used, with their specifications detailed below.
The company’s financial statements are reported under International Financial Reporting Standards (IFRS).
The latest updated versions of the GRI Universal Standards 1, 2, and 3 (2021) were used, as well as relevant topic-specific standards, responding to socio-environmental materiality.
SASB standards were used to address financial materiality and meet information requirements especially requested by investors. The following standards were used:
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Building materials
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Construction products
and furnishings
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Chemicals
Grupo Lamosa also communicates its contribution to the Sustainable Development Goals (SDGs) most relevant to its operations:
• SDG 3: Good health and well-being
• SDG 4: Quality education
• SDG 5: Gender equality
• SDG 7: Affordable and clean energy
• SDG 8: Decent work and economic growth
• SDG 9: Industry, innovation and infrastructure
• SDG 10: Reduced inequalities
• SDG 12: Responsible consumption and production
• SDG 13: Climate action
• SDG 16: Peace, justice and strong institutions
For more information, refer to
Appendix 1.5 Contribution to the SDGs.
The report also reaffirms Grupo Lamosa’s commitment to the Ten Principles of the United Nations Global Compact, one of the world’s pioneering sustainability initiatives.
For more information, refer to Appendix 1.6 Commitment to the United Nations Global Compact.
How to Identify the Contents
Throughout the chapters, the information presented is mainly qualitative and related to GRI standards, as well as parameters established by SASB standards, as indicated at the beginning of each chapter or section.
Appendix 1: presents a detailed breakdown of the company's quantitative progress in environmental, social and governance topics. Specific appendices describe the process of defining Grupo Lamosa’s sustainability strategy and its contributions to international initiatives. Lastly, the reporting indices of the sustainability standards used are presented.
Appendix 2, presents the reports of the Audit and Corporate Practices Committees.
Appendix 3, presents the independent auditors’ reports, as well as Grupo Lamosa’s consolidated financial statements.