GRI content index - Energie AG Annual Report 2021/2022

General disclosures
GRI 102: General Disclosures 2016
GRI Standard	Disclosure	Reference to information available online	Remarks and omissions

Organizational Profile
102-1	Name of the organisation	About this report
102-2	Activities, brands, products, and services	Business model
102-3	Location of headquarters	Business model
102-4	Location of operations	Business model
102-5	Ownership and legal form	Shareholder structure
102-6	Markets served	Business model
102-7	Scale of the organisation	Key figures at a glance Employees – responsible employer Group Management Report
102-8	Information on employees and other workers	Employees – responsible employer
102-9	Supply chain	Regional responsibility and social commitment Supply chain
102-10	Significant changes to the organisation and its supply chain	Supply chain	No significant changes.
102-11	Precautionary principle or approach	Sustainability opportunities and risk management Sustainability at a glance Quality, safety and environmental management
102-12	External initiatives	Activities in the fields of sport, culture and social affairs Federation, association and organisation memberships
102-13	Membership of associations	Federation, association and organisation memberships

Strategy
102-14	Statement from senior decision-maker	Letter by the Management Board Strategy 2030 Sustainability objectives
102-15	Key impacts, risks and opportunities	Sustainability at a glance

Ethics and Integrity
102-16	Values, principles, standards, and norms of behaviour	Stakeholder dialogue Sustainability at a glance Quality, safety and environmental management Compliance

Governance
102-18	Governance structure	Group management bodies Group structure Group Management Report, Change in the Group Management
102-32	Highest governance body’s role in sustainability reporting	About this report

Stakeholder Engagement
102-40	List of stakeholder groups	Dialogue with stakeholders
102-41	Collective bargaining agreements	Employees – responsible employer
102-42	Identifying and selecting stakeholders	Dialogue with stakeholders
102-43	Approach to stakeholder engagement	Dialogue with stakeholders
102-44	Key topics and concerns raised	Letter by the Management Board Major sustainability issues Dialogue with stakeholders Strategy 2030 Business models fit for the future – innovation Customer orientation and satisfaction

Reporting Practice
102-45	Entities included in the consolidated financial statements	Notes to the Consolidated Financial Statements, Scope of consolidation
102-46	Defining report content and topic boundaries	About this report Major sustainability issues
102-47	List of material topics	Major sustainability issues
102-48	Restatements of information	Business model Changes under corporate law	No restatement of information due to the agreed termination of electricity and gas sales activities in Germany.
102-49	Changes in reporting	Major sustainability issues
102-50	Reporting period	About this report
102-51	Date of most recent report	About this report	The 2020/2021 Group annual report was published in December 2021.
102-52	Reporting cycle	About this report
102-53	Contact point for questions regarding the report	About this report
102-54	Claims of reporting in accordance with the GRI Standards	About this report
102-55	GRI content index	GRI content index 2021/2022
102-56	External assurance		The 2021/2022 non-financial report was reviewed by the Energie AG Group audit on behalf of the Supervisory Board. An external assurance did not take place.

Partnership with equity investors and outside creditors
GRI 103: Management Approach 2016
GRI Standard	Disclosure	Reference to information available online	Remarks and omissions
103-1	Explanation of the material topic and its boundary	Major sustainability issues Strategy 2030 Sustainability at a glance Economy Group Management Report
103-2	The management approach and its components	Sustainability at a glance Economy Group Management Report
103-3	Evaluation of the management approach	Sustainability at a glance Quality, safety and environmental management Economy Group Management Report, Internal control system
GRI 201: Economic Performance 2016
201-1	Direct economic value generated and distributed	Economy Group Management Report Consolidated Financial Statements

Business models fit for the future & innovation
GRI 103: Management Approach 2016
GRI Standard	Disclosure	Reference to information available online	Remarks and omissions
103-1	Explanation of the material topic and its boundary	Major sustainability issues Strategy 2030 Sustainability at a glance Economy
103-2	The management approach and its components	Sustainability at a glance Economy
103-3	Evaluation of the management approach	Sustainability at a glance Quality, safety and environmental management Economy Group Management Report, Internal control system
G4 EU Electric utilities sector supplement
EU DMA (2013) formerly EU8	Research and development	Business models fit for the future – innovation Group Management Report, Research, development and innovation

Security and quality of supply
GRI 103: Management Approach 2016
GRI Standard	Disclosure	Reference to information available online	Remarks and omissions
103-1	Explanation of the material topic and its boundary	Major sustainability issues Strategy 2030 Sustainability at a glance Security and quality of supply
103-2	The management approach and its components	Sustainability at a glance Security and quality of supply
103-3	Evaluation of the management approach	Sustainability at a glance Quality, safety and environmental management Security and quality of supply Group Management Report, Internal control system
G4 EU Electric utilities sector supplement
EU1 (2013)	Installed capacity, broken down by energy source	Energy Segment Proprietary electricity procurement
EU2 (2013)	Net energy output	Energy Segment Proprietary electricity procurement
EU4 (2013)	Length of transmission and distribution lines	Security and quality of supply
EU DMA (2013) formerly EU6	Availability and reliability	Security and quality of supply
EU28	Power outage frequency	Security and quality of supply
EU29	Power outage duration	Security and quality of supply

Customer orientation and satisfaction
GRI 103: Management Approach 2016
GRI Standard	Disclosure	Reference to information available online	Remarks and omissions
103-1	Explanation of the material topic and its boundary	Major sustainability issues Strategy 2030 Sustainability at a glance Customer orientation and satisfaction
103-2	The management approach and its components	Sustainability at a glance Customer orientation and satisfaction
103-3	Evaluation of the management approach	Sustainability at a glance Quality, safety and environmental management Customer orientation and satisfaction Group Management Report, Internal control system
G4 EU Electric utilities sector supplement
EU3 (2013)	Number of customer accounts	Grid Segment
EU DMA (2013) formerly EU7	Demand-side-management	Sales
EU DMA (2013) formerly EU23	Programmes for the improvement and maintenance of access to electricity and services, including partnerships with the government	Dialogue with stakeholders Customer orientation and satisfaction

Regional responsibility & social commitment
GRI 103: Management Approach 2016
GRI Standard	Disclosure	Reference to information available online	Remarks and omissions
103-1	Explanation of the material topic and its boundary	Major sustainability issues Strategy 2030 Sustainability at a glance Regional responsibility and social commitment
103-2	The management approach and its components	Sustainability at a glance Regional responsibility and social commitment
103-3	Evaluation of the management approach	Sustainability at a glance Quality, safety and environmental management Regional responsibility and social commitment Group Management Report, Internal control system
GRI 203: Indirect Economic Impacts 2016
203-1	Infrastructure investments and services supported	Strategy 2030 Energy Segment Grid Segment Group Management Report, Business development in the Group
203-2	Significant indirect economic impacts	Economy
GRI 204: Procurement Practices 2016
204-1	Proportion of spending on local suppliers	Regional responsibility
G4 EU Electric utilities sector supplement
EU DMA (2013) formerly EU19	Stakeholder involvement in decision-making in connection with energy planning and infrastructure investments	Dialogue with stakeholders

Climate protection & resource conservation
GRI 103: Management Approach 2016
GRI Standard	Disclosure	Reference to information available online	Remarks and omissions
103-1	Explanation of the material topic and its boundary	Major sustainability issues Strategy 2030 Sustainability at a glance Environment
103-2	The management approach and its components	Sustainability at a glance Environment
103-3	Evaluation of the management approach	Sustainability at a glance Quality, safety and environmental management Environment Group Management Report, Internal control system
GRI 305: Emissions 2016
305-1	Direct (Scope 1) GHG emissions	Emissions
305-2	Energy indirect (Scope 2) GHG emissions	Emissions
GRI 306: Waste 2020
306-1	Waste generation and significant waste-related impacts	Waste Management Segment
306-2	Management of significant waste-related impacts	Waste Management Segment
306-3	Waste generated	Waste Management Segment
G4 EU Electric utilities sector supplement
EU12 (2013)	Transmission and distribution losses	Grid Segment

Responsible employer & workplace health and safety
GRI 103: Management Approach 2016
GRI Standard	Disclosure	Reference to information available online	Remarks and omissions
103-1	Explanation of the material topic and its boundary	Major sustainability issues Strategy 2030 Sustainability at a glance Employees – responsible employer
103-2	The management approach and its components	Employees – responsible employer
103-3	Evaluation of the management approach	Sustainability at a glance Quality, safety and environmental management Employees – responsible employer Group Management Report, Internal control system
GRI 403: Occupational Health and Safety 2018
403-1	Occupational health and safety management system	Sustainability at a glance Workplace health and safety
403-2	Hazard identification, risk assessment, and incident investigation	Workplace health and safety
403-3	Occupational health services	Workplace health and safety
403-4	Worker participation, consultation, and communication on occupational health and safety	Workplace health and safety
403-5	Worker training on occupational health and safety	Workplace health and safety
403-6	Promotion of worker health	Workplace health and safety
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships		Not relevant
403-8	Workers covered by an occupational health and safety management system	Quality, safety and environmental management
GRI 404: Training and Education 2016
404-2	Programs for upgrading employee skills and transition assistance programs	Personnel and management development	No transition assistance programmes to facilitate career endings resulting from retirement were provided in the 2021/2022 fiscal year.
GRI 406: Non-discrimination 2016
406-1	Incidents of discrimination and corrective actions taken	Respect for human rights

Legal compliance and prevention of corruption
GRI 103: Management Approach 2016
GRI Standard	Disclosure	Reference to information available online	Remarks and omissions
103-1	Explanation of the material topic and its boundary	Major sustainability issues Strategy 2030 Sustainability at a glance Compliance
103-2	The management approach and its components	Sustainability at a glance Compliance
103-3	Evaluation of the management approach	Sustainability at a glance Quality, safety and environmental management Compliance Group Management Report, Internal control system
GRI 205: Anti-corruption 2016
205-3	Confirmed incidents of corruption and actions taken	Compliance
GRI 206: Anti-competitive Behaviour 2016
206-1	Legal actions for anti-competitive behaviour, anti-trust, and monopoly practices	Antitrust compliance
GRI 418: Customer Privacy 2016
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	Data protection

Annual Report 2021/2022

GRI content index 2021/2022

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