Table of conformity of the Report to the Accounting Act
| Requirement of the Accounting Act | Link |
|---|---|
| Business model (Article 49b sec. 2 item 1) | Our business model |
| Key non-financial performance indicators (Article 49b sec. 2 item 2) | Key non-financial performance indicators |
| Non-financial policies and their results (Article 49b sec. 2 item 3) | Key non-financial performance indicators |
| Policies in the environmental area | Approach to environmental and climate management |
| Policies in the labor area | Responsible workplace management |
| Policies in the social area | Organizational culture |
| Policies in the human rights area | Organizational culture |
| Policies in the anti-corruption area | Organizational culture |
| Due diligence procedures model (Article 49b sec. 2 item 4)) | Approach to environmental and climate management |
| Material non-financial risks and risk management (Article 49b sec. 2 item 5 | Management of non-financial risks |
Table of conformity of the Report to TCFD Recommendations
| TCFD Recommendations | Link |
|---|---|
| GOVERNANCE | |
| Describe the board’s oversight of climate-related risks and opportunities | Management of non-financial risks |
| Describe management’s role in assessing and managing climate-related risks and opportunities | Management of non-financial risks |
| STRATEGY | |
| Describe the climate-related risks and opportunities the organization has identified over the short, medium, and long term | Management of non-financial risks |
| Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning | Management of non-financial risks |
| Describe the resilience of the organization’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario | Management of non-financial risks |
| RISK MANAGEMENT | |
| Describe the organization’s processes for identifying and assessing climate-related risks | Management of non-financial risks |
| Describe the organization’s processes for managing climate-related risks | Management of non-financial risks |
| Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organization’s overall risk management | Management of non-financial risks |
| METRICS AND TARGETS | |
| Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process | Management of non-financial risks |
| Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks | Key non-financial performance indicators |
| Describe the targets used by the organisation to manage climate-related risks and opportunities and performance against targets | Management of non-financial risks |
ESG indicators used recommended by the WSE
| Area | Ratios | Link |
|---|---|---|
| ENVIRONMENT | Climate change | |
| E-P1 Greenhouse gas emissions | Reduction of CO₂ emissions | |
| E-P2 Energy consumption | Energy efficiency measures | |
| EP-3 Climate-related risks and opportunities | Management of non-financial risks | |
| ES-1 Greenhouse gas emissions intensity | Reduction of CO₂ emissions | |
| ES-2 Emission management | Reduction of CO₂ emissions | |
| Natural resources | ||
| ES-3 Water consumption | Management of raw materials and consumables | |
| ES-4 Water resources management | Energy efficiency measures | |
| ES-5 Impact on biodiversity | Protection of biodiversity and landscape | |
| Pollution and waste | Management of raw materials and consumables | |
| ES-6 Waste management | ||
| SOCIETY | Diversity | |
| S-P1 Diversity in supervisory bodies | Governing bodies of the ENEA Group | |
| S-P2 Equal pay ratio | Responsible workplace management | |
| Headcount | ||
| S-P3 Employment turnover | Responsible workplace management | |
| S-P4 Freedom of association and collective negotiation | Responsible workplace management | |
| S-S1 Occupational health and safety | Responsible workplace management | |
| Human rights | ||
| S-P5 Human rights policy | Organizational culture | |
| S-P6 Due diligence procedures related to human rights | Organizational culture | |
| Business ethics | ||
| G-P1 Structure of governing bodies | Governing bodies of the ENEA Group | |
| G-P2 Code of ethics | Organizational culture | |
| G-P3 Anticorruption policy | Organizational culture | |
| G-P4 Whistleblowing mechanism | Organizational culture | |
| Data security and protectionData security and protection | ||
| G-S1 Data protection policy | Customer relations |