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 coincides with the fiscal year from 1 October 2022 to 30 September 2023. The last Group annual report for the 2021/2022 fiscal year was published on 20 December 2022. The report on non-financial information is based on the standards published by the Global Reporting Initiative (GRI). This report was prepared with reference to the GRI standards 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.
Since fiscal year 2021/2022, Energie AG Group has been required to disclose information on environmentally sustainable turnover, investments (capex), and operating expenses (opex) in accordance with the EU Taxonomy Regulation (2020/852). The application of Article 8 of the EU Taxonomy Regulation on the basis of the delegated acts already passed for the climate goals of “climate change mitigation” and “climate change adaptation” and the duties of disclosure incumbent on Taxonomy-eligible and Taxonomy-aligned economic activities for the 2022/2023 fiscal year are outlined in the Environment section. While only the Taxonomy eligibility of the defined economic activities for the environmental goals of “climate change mitigation” and “climate change adaptation” was reported for the 2021/2022 fiscal year, this report also presents the respective proportions of Taxonomy-eligible and Taxonomy-aligned economic activities in relation to turnover, capex and opex.
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.
Please address any questions on this report to Karin Strobl M.A., Group spokesperson and Head of Corporate Communications (karin.strobl@energieag.at, +43 5 9000-3775).
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), see Consolidated Financial Statements. Disclosures about topics of lesser relevance have not been provided. Key figures are also presented, with any discrepancies noted separately. Changes in reporting compared to the previous year's reporting period are detailed in the relevant sections along with corrections and restatements of information from previous non-financial reports.
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 by Energie AG Group Audit, directly commissioned by the Supervisory Board. The Supervisory Board will report on this after fiscal year end on the next General Meeting.
This Group annual report has been translated from German. In cases of doubt, the German-language version shall take precedence. The editorial deadline was 13 December 2023.