GRI content index - Energie AG Annual Report 2022/2023

The GRI content index describes, in reference with the GRI Standards of the “Global Reporting Initiative” (GRI), where in this non-financial report 2022/2023 the reader can find standard disclosures and the farther-reaching supplementary indicators.

Universal Standards

GRI 1: Foundation 2021

GRI 2: General Disclosures 2021

The organization and its reporting practices

GRI Standard

Disclosure

Reference to information available online

Remarks and omissions

2-1

Organizational details

Business model

Shareholder structure

2-2

Entities included in the organization’s sustainability reporting

About this report

Notes to the Consolidated Financial Statements, Scope of consolidation

2-3

Reporting period, frequency and contact point

About this report

The 2022/2023 Group annual report was published on 20 December 2023.

2-4

Restatements of information

About this report

Emissions

Generation plants

Proprietary electricity procurement

Changes under corporate law

Restatements of information from previous non-financial reports are disclosed in the individual sections. An adjustment to the calculation method for biogenic emissions by Erzeugung GmbH led to data changes in previous years.

2-5

External assurance

About this report

The 2022/2023 non-financial report was reviewed by the Energie AG Group audit on behalf of the Supervisory Board. An external assurance did not take place.

Activities and workers

GRI Standard

Disclosure

Reference to information available online

Remarks and omissions

2-6

Activities, value chain, and other business relationships

Group Management Report

Business model

Regional responsibility

Group Management Report, Business development in the Group, Changes under corporate law

2-7

Employees

Acting as a responsible employer

2-8

Workers who are not employees

Acting as a responsible employer

Governance

GRI Standard

Disclosure

Reference to information available online

Remarks and omissions

2-9

Governance structure and composition

Governance structure

Corporate management bodies

Group Management Report, Change in the Management Board

2-11

Chair of the highest governance body

Supervisory Board

2-12

Role of the highest governance body in overseeing the management of impacts

About this report

Governance structure

Internal sustainability management

2-13

Delegation of responsibility for managing impacts

Internal sustainability management

2-14

Role of the highest governance body in sustainability reporting

About this report

Internal sustainability management

2-16

Communication of critical concerns

Customer satisfaction surveys

The supervisory board is not informed about complaint management.

Strategy, policies and practices

GRI Standard

Disclosure

Reference to information available online

Remarks and omissions

2-22

Statement on sustainable development strategy

Interview with the Management Board

Letter by the Management Board

Corporate strategy 2035

Major sustainability issues

Sustainability objectives

Sustainability at a glance

The sustainability objectives 2022/2023 were restated in alignment with the new strategic orientation of Energie AG Group.

2-23

Policy commitments

Dialogue with stakeholders

Strategy

Sustainability objectives

Sustainability opportunities and risk management

Sustainability at a glance

Quality, safety and environmental management

Compliance

Respect for human rights

2-24

Embedding policy commitments

Compliance

Code of Conduct “This is how we think, this is how we act”

“Code of conduct for contractors”

2-25

Processes to remediate negative impacts

Strategy

Sustainability opportunities and risk management

Sustainability at a glance

Quality, safety and environmental management

Customer orientation and satisfaction

2-26

Mechanisms for seeking advice and raising concerns

Whistleblower system

Dialogue with stakeholders

2-28

Membership associations

Federation, association and organisation memberships

Activities in the fields of sport, culture and social affairs

Stakeholder engagement

GRI Standard

Disclosure

Reference to information available online

Remarks and omissions

2-29

Approach to stakeholder engagement

Dialogue with stakeholders

2-30

Collective bargaining agreements

Employees

GRI 3: Material Topics 2021

GRI Standard

Disclosure

Reference to information available online

Remarks and omissions

3-1

Process to determine material topics

Strategy

The identification of major sustainability issues as part of the CSRD implementation project in the 2023/2024 fiscal year will take into account the concept of double materiality.

3-2

List of material topics

Major sustainability issues

3-3

Management of material topics

Internal sustainability management

Dialogue with stakeholders

Sustainability objectives

Sustainability at a glance

Compliance

Group Management Report

Group Management Report, Internal control system

Topic-Specific Standards

Economic

GRI 201: Economic Performance 2016

GRI Standard

Disclosure

Reference to information available online

Remarks and omissions

201-1

Direct economic value generated and distributed

Economy

Group Management Report

Consolidated Financial Statements

201-2

Financial implications and other risks and opportunities due to climate change

Sustainability at a glance

Energy Segment, Effects of climate change on the business model

Czech Republic Segment, Effects of climate change on the business model

Consolidated Financial Statements, Management of risks and opportunities

The financial implications of climate change on the Company will be evaluated in the course of the CSRD implementation project.

201-3

Defined benefit plan obligations and other retirement plans

Consolidated Financial Statements, Non-current provisions

201-4

Financial assistance received from government

Consolidated Financial Statements, Changes in investment subsidies

GRI 203: Indirect Economic Impacts 2016

GRI Standard

Disclosure

Reference to information available online

Remarks and omissions

203-1

Infrastructure investments and services supported

Corporate strategy 2035

Energy Segment

Grid Segment

Group Management Report

Group Management Report, Business development in the Group

GRI 204: Procurement Practices 2016

GRI Standard

Disclosure

Reference to information available online

Remarks and omissions

204-1

Proportion of spending on local suppliers

Regional responsibility

GRI 205: Anti-corruption 2016

GRI Standard

Disclosure

Reference to information available online

Remarks and omissions

205-3

Confirmed incidents of corruption and actions taken

Anti-corruption

GRI 206: Anti-competitive Behavior 2016

GRI Standard

Disclosure

Reference to information available online

Remarks and omissions

206-1

Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

Antitrust compliance

Environmental

GRI 305: Emissions 2016

GRI Standard

Disclosure

Reference to information available online

Remarks and omissions

305-1

Direct (Scope 1) GHG emissions

Emissions

GHG emissions in tonnes per year

305-2

Energy indirect (Scope 2) GHG emissions

Emissions

GHG emissions in tonnes per year

GRI 306: Waste 2020

GRI Standard

Disclosure

Reference to information available online

Remarks and omissions

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

Social

GRI 401: Employment 2016

GRI Standard

Disclosure

Reference to information available online

Remarks and omissions

401-1

New employee hires and employee turnover

Staff levels and personnel structure

401-2

Benefits provided to full-time employees that are not provided to temporary or part-time employees

Acting as a responsible employer

401-3

Parental leave

Life and work at Energie AG

GRI 402: Labor/Management Relations 2016

GRI Standard

Disclosure

Reference to information available online

Remarks and omissions

402-1

Minimum notice periods regarding operational changes

Acting as a responsible employer

GRI 403: Occupational Health and Safety 2018

GRI Standard

Disclosure

Reference to information available online

Remarks and omissions

403-1

Occupational health and safety management system

Sustainability at a glance

Quality, safety and environmental management

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

Workplace health and safety

Not relevant

403-8

Workers covered by an occupational health and safety management system

Quality, safety and environmental management

Workplace health and safety

GRI 404: Training and Education 2016

GRI Standard

Disclosure

Reference to information available online

Remarks and omissions

404-1

Average hours of training per year per employee

Occupational development

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 2022/2023 fiscal year.

404-3

Percentage of employees receiving regular performance and career development reviews

Occupational development

GRI 405: Diversity and Equal Opportunity 2016

GRI Standard

Disclosure

Reference to information available online

Remarks and omissions

405-1

Diversity of governance bodies and employees

Promoting diversity

Corporate management bodies

405-2

Ratio of basic salary and remuneration of women to men

Will be made more concrete in the course of the CSRD implementation project

GRI 406: Non-discrimination 2016

GRI Standard

Disclosure

Reference to information available online

Remarks and omissions

406-1

Incidents of discrimination and corrective actions taken

Respect for human rights

GRI 417: Marketing and Labeling 2016

GRI Standard

Disclosure

Reference to information available online

Remarks and omissions

417-1

Requirements for product and service information and labeling

Sales

For the Waste Management Segment, see § 24a of the Waste Management Act (AWG) 2002 (Authorisation for the collection and treatment of waste).

417-2

Incidents of non-compliance concerning product and service information and labeling

No breaches

417-3

Incidents of non-compliance concerning marketing communications

No breaches

GRI 418: Customer Privacy 2016

GRI Standard

Disclosure

Reference to information available online

Remarks and omissions

418-1

Substantiated complaints concerning breaches of customer privacy and losses of customer data

Data protection

Sector Disclosures Electric Utilities 2013

General disclosures

GRI Standard

Disclosure

Reference to information available online

Remarks and omissions

EU1

Installed capacity, broken down by energy source

Energy Segment

Proprietary electricity procurement

EU2

Net energy output

Energy Segment

Proprietary electricity procurement

EU3

Number of customer accounts

Grid Segment

EU4

Length of transmission and distribution lines

Security and quality of supply

Economic disclosures

GRI Standard

Disclosure

Reference to information available online

Remarks and omissions

EU-DMA (form. EU6)

Management approach to ensure short and long-term electricity availability and reliability

Security and quality of supply

EU-DMA (form. EU8)

Research and development

Research, development and innovation

Business models fit for the future – innovation

EU12

Transmission and distribution losses

Grid Segment

Social disclosures

GRI Standard

Disclosure

Reference to information available online

Remarks and omissions

EU-DMA (form. EU16)

Programs and processes to ensure the availability of a skilled workforce (formerly EU14) Policies and requirements regarding health and safety of employees

Acting as a responsible employer

Workplace health and safety

EU-DMA

Freedom of Association and Collective Bargaining

Acting as a responsible employer

EU-DMA (form. EU19)

Stakeholder participation in decision making processes related to energy planning and infrastructure development

Dialogue with stakeholders

EU-DMA (form. EU20)

Approach to managing the impacts of displacement

Use of land

EU22