Management of impacts, risks and opportunities

S2-1 – Concepts related to value chain workers

Responsible buyer – Code of conduct for contractors

Adequate wages; health and safety; child labour; forced labour

Contents: Energie AG has a Code of Conduct for Contractors. Implementation of the code of conduct in the Czech Republic Segment has begun.

General objectives: The objective of the code of conduct is to define clear principles providing guidance for corporate behaviour. At the centre are the shared values of respect, integrity, non-discrimination, responsibility, reliability, transparency, quality awareness and sustainability. Energie AG is also responsible for actively working to ensure that the conduct resulting from and required by the aforementioned basic principles is enforced and achieved to the greatest extent possible. Accordingly, Energie AG also expects its contractors to commit to this attitude and values. Therefore, with the “Code of Conduct for our Contractors”, Energie AG has set out the guidelines that its contractors must adhere to when carrying out their activities.

The following issues are addressed: Human dignity, respectful and fair treatment; safe and healthy working conditions; responsible communication and use of data; the environment and sustainability; environmentally friendly and sustainable use of resources in upstream services; fair and equitable competition; conflicts of interest; avoiding corruption and acceptance of benefits; lobbying, sponsorship and donations; compliance precautions.

In the context of the supplier risk analysis, see ESRS 2, SBM-3 – Material impacts, risks and opportunities and their interaction with the strategy and business model a number of indices relating to human rights and environmental rights were taken into account in the assessment.

Material impacts, opportunities and risks:

Also see ESRS 2, SBM-3 – Material impacts, risks and opportunities and their interaction with the strategy and business model.

Monitoring process: Compliance with the code of conduct by contractors is subject to review and assessment as required. The “General Terms and Conditions of Purchase” of Energie AG specify that it has a right of inspection. A risk analysis was carried out for selected suppliers in the 2023/2024 fiscal year.

Scope: The code of conduct applies to all contractors and subcontractors of Energie AG worldwide.

Responsibilities: The code of conduct was created by the Purchasing team of the Purchasing and Logistics department of Services und Digital Solutions GmbH and approved by the Management Board of Energie AG.

Third-party standards and initiatives: The code of conduct currently covers the main points of the OECD directive. There are plans to revise the “Code of Conduct for our Contractors” and the “General Terms and Conditions of Purchase” (GTCP), e.g. to reflect CSRD, CSDDD, OECD human rights standards or the UN Global Compact.

S2-2 – Processes for engaging with value chain workers about impacts

For information on the inclusion of value chain workers, see section ESRS 2, SBM-2 – Interests and views of stakeholders.

S2-3 – Processes to remediate negative impacts and channels for value chain workers to raise concerns

The contact information (telephone number and email address) for Energie AG’s Purchasing department can be found on the homepage, and contact information is also published on the website www.energieag.cz. Various contact options such as email, telephone and a postal address are provided to ensure availability.

Depending on the type of report, the matter will be forwarded to the responsible person in the Group or handled in cooperation with the responsible Group unit.

See G1 Business conduct, whistleblower protection information on reporting channels and resolution processes provided to Energie AG’s external stakeholders.

S2-4 – Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions

Supplier screening

Adequate wages; health and safety; child labour; forced labour

Contents: Comprehensive supplier screening and monitoring with regard to environmental, human and labour rights as well as sustainability is being implemented. As part of the supplier screening, targeted self-disclosure questionnaires and supplier audits are carried out using software in order to minimise the Group’s supplier risk. Actions are being developed to identify risks with a material impact on value chain workers. A supplier screening was carried out for selected suppliers both in Austria and abroad in the 2023/2024 fiscal year.