Annual Report 2024/25 Report Archive

Liste der Datenpunkte in generellen und themenbezogenen Standards, die sich aus anderen EU-Rechtsvorschriften ergeben (ESRS 2 Anlage B)

List of data points in the general and topic-related standards arising from other EU legislation (ESRS 2, Appendix B)

List of data points in the general and topic-related standards arising from other EU legislations (ESRS 2, Appendix B)

Disclosure requirement and related data

 

SFDR
reference

 

Pillar 3
Reference

 

Benchmark
regulation
reference

 

EU Climate law
reference

ESRS 2 GOV-1 21 d:
Boards' gender diversity

 

x

 

 

 

x

 

 

ESRS 2 GOV-1 21-e:
Percentage of management body members who are independent

 

 

 

 

 

x

 

 

ESRS 2 GOV-4 30:
Statement on due diligence

 

x

 

 

 

 

 

 

ESRS 2 SBM-1 40-d-i:
Involvement in activities related to fossil fuel activities

 

x

 

x

 

x

 

 

ESRS 2 SBM-1 40-d-ii:
Involvement in activities related to chemical production

 

x

 

 

 

x

 

 

ESRS 2 SBM-1 40-d-iii:
Involvement in activities related to controversial weapons

 

x

 

 

 

x

 

 

ESRS 2 SBM-1 40-d-iv:
Involvement in activities related to the cultivation and production of tobacco

 

 

 

 

 

x

 

 

ESRS E1-1 14:
Transition plan to reach climate neutrality by 2050

 

 

 

 

 

 

 

x

ESRS E1-1 16-g:
Undertakings excluded from Paris-aligned benchmarks

 

 

 

x

 

x

 

 

ESRS E1-4 34:
GHG emission reduction targets

 

x

 

x

 

x

 

 

ESRS E1-5 38:
Energy consumption from fossil fuels by source (only high climate impact sectors)

 

x

 

 

 

 

 

 

ESRS E1-5 37:
Energy consumption and mix

 

x

 

 

 

 

 

 

ESRS E1-5 40–43:
Energy intensity associated with activities in high climate impact sectors

 

x

 

 

 

 

 

 

ESRS E1-6 44:
Gross Scope 1, 2, 3 and Total GHG emissions

 

x

 

x

 

x

 

 

ESRS E1-6 53–55:
Gross GHG emissions intensity

 

x

 

x

 

x

 

 

ESRS E1-7 56:
Removal of greenhouse gases and CO2 certificates

 

 

 

 

 

 

 

x

ESRS E1-9 66:
Exposure of the benchmark portfolio to climate-related physical risks

 

 

 

 

 

x

 

 

ESRS E1-9 66-a:
Disaggregation of monetary amounts by acute and chronic physical risk
ESRS E1-9 66-c:
Location of significant assets at material physical risk

 

 

 

x

 

 

 

 

ESRS E1-9 67-c:
Breakdown of the carrying value of its real estate assets by energy-efficiency class

 

 

 

x

 

 

 

 

ESRS E1-9 69:
Degree of exposure of the portfolio to climate-related opportunities

 

 

 

 

 

x

 

 

ESRS E2-4 28:
Amount of each pollutant listed in Annex II of the E-PRTR (European Pollutant Release and Transfer Register) emitted into air, water and soil

 

x

 

 

 

 

 

 

ESRS E3-1 9:
Water and marine resources

 

x

 

 

 

 

 

 

ESRS E3-1 13:
Special approach

 

x

 

 

 

 

 

 

ESRS E3-1 14:
Sustainable oceans and seas

 

x

 

 

 

 

 

 

ESRS E3-4 28-c:
Total water recycled and reused

 

x

 

 

 

 

 

 

ESRS E3-4 29:
Total water consumption in m3 per net sales from own activities

 

x

 

 

 

 

 

 

ESRS 2 SBM-3 - E4 16-a-i:
Activities that have a negative impact in biodiversity sensitive areas

 

x

 

 

 

 

 

 

ESRS 2 SBM-3 - E4 16-b:
Material negative impacts on land degradation, desertification or soil sealing

 

x

 

 

 

 

 

 

ESRS 2 SBM-3 - E4 16-c:
Activities impacting threatened species

 

x

 

 

 

 

 

 

ESRS E4-2 24-b:
Sustainable practices or approaches to land use and agriculture

 

x

 

 

 

 

 

 

ESRS E4-2 24-c:
Sustainable ocean/sea practices or approaches

 

x

 

 

 

 

 

 

ESRS E4-2 24-d:
Concepts for combating deforestation

 

x

 

 

 

 

 

 

ESRS E5-5 37-d:
Non-recycled waste

 

x

 

 

 

 

 

 

ESRS E5-5 39:
Hazardous and radioactive waste

 

x

 

 

 

 

 

 

ESRS 2 SBM-3 – S1-14-f:
Risk of incidents of forced labour

 

x

 

 

 

 

 

 

ESRS 2 SBM-3 – S1-14-g:
Risk of incidents of child labour

 

x

 

 

 

 

 

 

ESRS S1-1 20:
Human rights policy commitments

 

x

 

 

 

 

 

 

ESRS S1-1 21:
Due diligence policies on issues addressed by the fundamental International Labour Organization Conventions 1 to 8

 

 

 

 

 

x

 

 

ESRS S1-1 22:
Processes and actions to combat human trafficking

 

x

 

 

 

 

 

 

ESRS S1-1 23:
Workplace accident prevention policy or management system

 

x

 

 

 

 

 

 

ESRS S1-3 32-c:
Grievance/complaints handling mechanisms

 

x

 

 

 

 

 

 

ESRS S1-14 88-b und -c:
Number of fatalities and number and rate of work-related accidents

 

x

 

 

 

x

 

 

ESRS S1-14 88-e:
Number of days lost to injuries, accidents, fatalities or illness

 

x

 

 

 

 

 

 

ESRS S1-16 97-a:
Unadjusted gender pay gap

 

x

 

 

 

x

 

 

ESRS S1-16 97-b:
Excessive CEO pay ratio

 

x

 

 

 

 

 

 

ESRS S1-17 103-a:
Incidents of discrimination

 

x

 

 

 

 

 

 

ESRS S1-17 104-a:
Non-respect of UNGPs on Business and Human Rights and OECD guidelines

 

x

 

 

 

x

 

 

ESRS 2 SBM-3 – S2 11-b:
Significant risk of child labour or forced labour in the value chain

 

x

 

 

 

 

 

 

ESRS S2-1 17:
Human rights policy commitments

 

x

 

 

 

 

 

 

ESRS S2-1 18:
Concepts related to value chain workers

 

x

 

 

 

 

 

 

ESRS S2-1 19:
Non-respect of UNGPs on Business and Human Rights and OECD guidelines

 

x

 

 

 

x

 

 

ESRS S2-1 19:
Due diligence policies on issues addressed by the fundamental International Labour Organization Conventions 1 to 8

 

 

 

 

 

x

 

 

ESRS S2-4 36:
Human rights issues and incidents connected to its upstream and downstream value chain

 

x

 

 

 

 

 

 

ESRS S3-1 16:
Human rights policy commitments

 

x

 

 

 

 

 

 

ESRS S3-1 17:
Failure to comply with the United Nations Guiding Principles on Business and Human Rights, the ILO principles or the OECD Guidelines

 

x

 

 

 

x

 

 

ESRS S3-4 36:
Human rights issues and incidents

 

x

 

 

 

 

 

 

ESRS S4-1 16:
Concepts related to consumers and end users

 

x

 

 

 

 

 

 

ESRS S4-1 17:
Non-respect of UNGPs on Business and Human Rights and OECD guidelines

 

x

 

 

 

x

 

 

ESRS S4-4 35:
Human rights issues and incidents

 

x

 

 

 

 

 

 

ESRS G1-1 10-b:
United Nations Convention against Corruption

 

x

 

 

 

 

 

 

ESRS G1-1 10-d:
Protection of whistleblowers

 

x

 

 

 

 

 

 

ESRS G1-4 24-a:
Fines for violation of anti-corruption and anti-bribery laws

 

x

 

 

 

x

 

 

ESRS G1-4 24-b:
Standards of anti-corruption and anti-bribery

 

x

 

 

 

 

 

 

As a result of the materiality assessment, the following matters were identified as not material: E2 Pollution, E3 Water and marine resources and S3 Affected communities.

The lists of threshold values specified by EU legislation were used to determine points of contact and to assess the topics under E2 Pollution. Energie AG does not report on E2 Pollution, as none of the values from the prescribed list exceed the relevant threshold. A detailed analysis of these thresholds was carried out as part of the ‘ESG Management/CSRD Implementation’ project.

Energie AG does not publish a report on the entire area of E3 Water and marine resources, as no points of contact were identified in some cases (all topics relating to marine resources) and the topics of water consumption and extraction as well as water discharge were classified as non-material based on the assessment of impacts, opportunities and risks. Water consumption by end users served by Energie AG has been addressed under S4 Consumers and end-users.

Energie AG is not required to report on the S3 Affected communities standard in its entirety, as all subtopics were assessed as non-material based on the evaluation of impacts, risks and opportunities. Some of the subtopics are reflected in other ‘longlist’ items, such as E4 Biodiversity and ecosystems and S4 Consumers and end-users.