GRI
As per the European Union (EU) Directive 2014/95/EU on the disclosure of non-financial and diversity information (NFR Directive) and its implementation in accordance with the Austrian Sustainability and Diversity Improvement Act 2017 (Nachhaltigkeits- und Diversitätsverbesserungsgesetz; NaDiVeG), Energie AG Group has been publishing the necessary information in a separate report on non-financial information (non-financial report) since the 2017/2018 fiscal year. This publication is the consolidated non-financial report for Energie AG Oberösterreich (Energie AG) in accordance with § 267a of the Austrian Commercial Code (UGB). This report is published on an annual basis together with the Group Annual Report. The reporting period covers the full fiscal year from 1 October 2021 to 30 September 2022. The legal requirements pertaining to the non-financial report were taken into account with external assistance based on international frameworks. The report on non-financial information is based on the standards published by the “Global Reporting Initiative” (GRI). This report was prepared in accordance with the GRI standards, “core” option, and also offers information on additional performance indicators, including selected indicators of the GRI sector supplements for companies from the electricity industry. An overview is provided in the GRI content index.
Commencing with fiscal year 2021/2022, Energie AG Group is required to disclose information on environmentally sustainable revenues, investments (capex), and operating expenses (opex) in accordance with the EU Taxonomy Regulation. The application of Article 8 of the Taxonomy Regulation in relation to the two published environmental goals “climate change mitigation” and “climate change adaptation” as well as the disclosure of taxonomy-eligible economic activities for fiscal year 2021/2022 is described in the section headed Economy.
In addition to this Non-Financial Report, Energie AG provides information about its corporate responsibility in an annual Group Management Report, in the Semi-annual Report and on its company website.
Spokesman and Head of Group Communications Michael Frostel MSc is available to answer any questions regarding this report.
This Non-Financial Report presents non-financial information about Energie AG’s activities, the activities of the consolidated Group companies and the activities of the associated companies. It is broken down into the sections Economy, Environment, Social affairs, Employees and Compliance (with the latter including respect for human rights and the fight against corruption). Disclosures about topics of lesser relevance have not been provided. Key figures are also presented, with any discrepancies noted separately.
The equal treatment of all genders is an important concern of Energie AG Group. In fiscal year 2021/2022, the company has therefore implemented a gender-neutral style in its external and internal communications. The gender-neutral style has also been adopted in this Non-financial report (German version).
This report was created with the utmost care and attention and was examined in the Energie AG Group audit directly commissioned by the Supervisory Board. The Supervisory Board will report on this after fiscal year end on the next annual general meeting.