1) 1) The Group Management Report presented here was prepared in accordance with the requirements of § 267 of the Austrian Commercial Code (UGB) and refers to the IFRS consolidated financial statements of Energie AG Oberösterreich in terms of § 245a UGB.
2) 2) In conformity with EU Directive 2014/95/EU on the disclosure of non-financial information and diversity information and its implementation in the Austrian Sustainability and Diversity Improvement Act (NaDiVeG 2017), Energie AG prepares the Group Management Report 2022/2023 at the same time as the consolidated report on non-financial information (Non-Financial Report) 2022/2023, which is published as part of the Group Annual Report 2022/2023 and online at http://www.energieag.at/sustainability.