Metrics and targets

S1-5 – Targets related to managing material negative impacts, advancing positive impacts and managing material risks and opportunities

Gender distribution at management level

S1-6 – Characteristics of the company's employees

The number of employees in the Group includes all individuals with a valid employment contract. The headcount as of 30 September 2025 forms the basis for calculating further metrics relating to the company’s own workforce.

In addition to the presentation of employee figures in the Management Report, the staff levels reported in accordance with ESRS also include qualified employees, employees in presence or civil service, unpaid released staff and marginally employed persons.

Employee turnover includes all employees who left the company during the reporting period due to resignation, dismissal, retirement, death, termination during the probationary period or early termination of a fixed-term employment contract. The employee turnover rate is defined as the number of departures divided by the average number of employees.

S1-7 – Characteristics of external employees

Alongside the salaried employees, there are temporary staff who are not employed by the Energie AG Group but are engaged on limited-time projects and to assist during peak periods. Energie AG is responsible for issuing work instructions and for supervising, defining and shaping the work environment.

In the Czech Republic Segment, non-employees are engaged under ‘agreements’. They perform both technical and auxiliary activities (such as consulting activities in the areas of the General Data Protection Regulation, IT, water and wastewater calculation or heat and water meter readings). Non-employees are both external persons and employees within the company or from another company in the Czech Republic Segment who are already included under metric S1-6. As of 30 September 2025, 37 persons or 6.91 FTEs are not included in the number of non-employees, as they are already classified as employees under metric S1-6.

S1-8 – Collective bargaining coverage

88.9% (previous year: 88.2%) of all employees, corresponding to 4,607 employees (previous year: 4,470), are covered by collective labour agreements. In Austria, 84.1% (previous year: 83.8%) and in the Czech Republic 97.8% (previous year: 96.1%) are covered by different collective agreements.

The Energie AG Group has no employees outside the European Economic Area.

Employment relationships not covered by collective agreements are predominantly governed by voluntary contractual arrangements (works agreements or individual agreements).

Individual collective agreements apply to all Czech water companies. This does not apply to VHOS a.s., where the working and employment conditions for permanent employees are regulated by statutory collective agreements. Energie AG Teplo Vimperk s.r.o., in which an ‘employee council’ operates in accordance with Czech labour law, follows a similar approach.

Some of the rights defined in the Czech collective agreements apply in part to non-employees. At VHOS a.s. (no trade union representation), a ‘works council’ negotiates with the company's management board.

S1-9 – Diversity metrics

The second management level comprises managing directors and holding company managers. The third management level comprises department heads and managing directors from sub-subsidiaries. In the Czech Republic Segment, the second management level includes managing directors, chairpersons and chief executive officers of the respective entities. This level also includes three members of the Management Board of the Czech Republic Segment who have a management contract but no employment contract and are therefore not deemed employees as defined by Czech labour law. For this reason, these three people are not included in the other metrics in section S1 Own workforce. The third management level includes specialist directors in joint stock companies and operations managers in limited liability companies.

See also GOV 1 – The role of the administrative, management and supervisory bodies.

S1-11 – Social protection

All employees in the Group are covered by social security programmes that protect them against loss of income as a result of significant life events such as illness, unemployment, accidents at work and disability, parental leave and retirement.

S1-13 – Metrics for training and skills development

In the Czech Republic Segment, only 26.3% (previous year: 8.2%) of employees participated in a performance review. Implementation of a standardised performance review for each employee commenced in the 2024/25 fiscal year.

S1-14 – Metrics for health and safety

It has not been possible to record work-related ill health and the resulting fatalities. Austria does not require the reporting of work-related ill health, and the employer does not receive any information on the nature of employees’ illnesses.

S1-15 – Metrics for work-life balance

All employees in the Group were entitled to family-related leave in the reporting period:

The following list includes all employees who took parental leave (including compulsory maternity leave), ‘Papamonat’ (dad month) leave or carers' leave during the reporting period.

S1-17 – Incidents, complaints and severe human rights impacts

The process of establishing the metrics according to S1-17 ‘Complaints’ will be revised in fiscal year 2025/26.