Major sustainability issues

As part of the strategy development process, Energie AG's major sustainability issues are regularly evaluated and undergo continuous improvement with the involvement of internal and external interested parties. Sustainability topics were rated in a materiality matrix from ”important“ to ”highly important“. The quantitative and qualitative key performance indicators to be measured were set based on this matrix. The materiality matrix was last updated in fiscal year 2020/2021 and adapted to the results of the strategy process.

The updating of the GRI Universal Standards, and in particular the ESRS (applicable from the 2024/2025 fiscal year onwards), imply major changes in terms of the identification and evaluation of material topics. During the 2022/2023 fiscal year, Energie AG started to address the new materiality assessment requirements. The realisation of CSRD and ESRS requirements will commence as from the 2023/2024 fiscal year. The ESG implementation project will start with the core module “Materiality assessment and stakeholder engagement” in line with the CSRD.

The identification of major sustainability issues as part of the ESG implementation project in the 2023/2024 fiscal year will take into account the concept of double materiality to ensure both financial materiality (the outside-in perspective) and impact materiality (the inside-out perspective).

The focus of the commercial activities lies on the mid- and long-term positive development of the major sustainability issues of Energy AG Group. The major sustainability issues for the Energie AG Group are described in the following sections:

Economy and Group Management Report

  • Partnership with equity investors and outside creditors
  • Business models fit for the future & innovation


  • Climate change mitigation & resource conservation

Social affairs

  • Security and quality of supply
  • Customer orientation and satisfaction
  • Regional responsibility & social commitment


  • Acting as a responsible employer
  • Workplace health and safety

Compliance (incl. Respect for human rights)

  • Legal compliance and prevention of corruption