About this report

It covers the period from 1 January to 31 December 2021 (unless specified otherwise) and includes non-financial data of ENEA S.A. as the parent company and all subsidiaries covered in the Consolidated Financial Statements of the ENEA Group for the financial year ended 31 December 2021. The document has been prepared by the Office for Relations with the Socio-Economic Environment, which forms part of the Group’s PR and Communication Department. It is the extended version of the non-financial statement, which is a separate part of the document entitled Management Board Report on the Activity of ENEA S.A. and the ENEA Group in 2021, which fulfills the obligation arising from Article 49b and Article 55 of the Accounting Act of 29 September 1994 (Journal of Laws 2019 item 351), implementing into the Polish legal system Directive 2014/95/EU of the European Parliament and of the Council amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups. Just as the statement mentioned above, it is the company’s response to the expectations laid down in the Supplement on reporting climate-related information (2019/C 209/01) to that Directive, the Regulation (EU) 2020/852 of the European Parliament and of the Council on the establishment of a framework to facilitate sustainable investment, the public view of the European Securities and Markets Authority (ESMA) on the supervisory priorities for periodic reports of issuers for 2021 in respect of non-financial reporting, the Task Force on Climate-related Financial Disclosures (TCFD) recommendations on climate-related financial disclosures and in the ESG reporting guidelines of the Warsaw Stock Exchange.

The data presented in the report have been developed based on the Core option of the (non-financial) Global Reporting Initiative (GRI) Standards. The publication has been prepared in accordance with the Ten Principles of GRI for defining report content (Materiality, Sustainability Context, Stakeholder Inclusiveness, Completeness) and for defining data quality (Balance, Reliability, Comparability, Accuracy, Timeliness, Clarity).

In the reporting period, no significant changes occurred in the Group’s size, structure, form of ownership or value chain. Compared to the report for the previous year, no significant changes have been made to the scope, extent or methods of measurement and no previously published information has been corrected or amended. This report has not been subjected to a third-party review, but has been prepared in cooperation with an independent consulting company.

Non-financial reporting of the ENEA Group is carried out on an annual basis. The previous report was published on 28 May 2021 and is available at https://raportesg2020.csr.enea.pl/

The drafting of the Report was preceded by the assessment of materiality of individual aspects of ENEA Group’s operations related to economic, environmental, social and market topics. It was conducted on the basis of anonymous web surveys for the Group’s management and external stakeholders selected as key stakeholders by the organizational units coordinating individual areas of the company’s activities. The results of these surveys as well the analysis of trends in non-financial reporting in the energy industry have been the basis for identifying important aspects of reporting.

Material aspects of reporting