This report summarizes the ENEA Group’s performance in the environmental, social and governance areas.
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It covers the period from 1 January to 31 December 2022 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 2022.It has been prepared by the ESG Team, which is part of the Group’s Controlling Department, itself a unit of ENEA S.A. It is an extended version of the non-financial report, which constitutes a separate part of the document entitled Management Board Report on the Activity of ENEA S.A. and the ENEA Group in 2022, adopted by the ENEA S.A. Management Board and opined by the ENEA S.A. Supervisory Board. The above statement fulfills the obligation arising from Article 49b and Article 55 of the Accounting Act of 29 September 1994 (Journal of Laws 2023 item 120), implementing into the Polish legal system Directive 2014/95/EU of the European Parliament and of the Council 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 2022 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 tables of this Report’s compliance with the Accounting Act, the TCFD recommendations and the WSE recommendations are provided in the section entitled Compliance Tables.
The data presented in the report have been developed based on the non-financial Global Reporting Initiative (GRI) Standards 2021. the publication has been prepared in accordance with the 8 GRI reporting principles.
In the reporting period, no significant changes occurred in the Group’s size, structure, form of ownership or value chain. In relation to the report for 2021, the values of the greenhouse gas intensity index for 2020-2022 have been adjusted due to the availability of more accurate data. This report has not been subjected to a third-party review, but has been prepared in cooperation with external expert companies.
Non-financial reporting of the ENEA Group is carried out on an annual basis. The previous report was published at https://raport2021.esg.enea.pl/.
Report content development process
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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 ENEA 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 | |
|---|---|
| Economic aspects | Revenues, costs, payments to the state and financial aid received from the state |
| Activities undertaken to eliminate instances of corruption | |
| Prevention of violations of the rules of free competition and monopolistic practices | |
| Provision of reliable information to customers, ethical marketing and sales | |
| Innovation and contribution to technological development | |
| Environmental aspects | Waste management |
| Consumption of energy, methods of reducing it and reduction of products’ energy requirements | |
| Generation of energy from renewable sources | |
| Greenhouse gas emissions and reduction methods | |
| Risks and opportunities resulting from climate changes | |
| Water consumption and ways to reduce it | |
| Impact on nature and landscape | |
| Capital expenditures in the environmental protection area | |
| Social aspects | Impact on local socio-economic development, e.g. through investments in infrastructure and support for the provision of services |
| Employee rights | Occupational health and safety |
| Diversity and equal opportunities in access to positions (including on the management board), equal pay for men and women | |
| Training and supporting employee development | |
| Limitation of potential instances of discrimination | |
| Aspects of responsibility for products and services | Confidentiality in relations with customers, measures preventing loss of data |
| Actions to improve customer satisfaction | |
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Results of the materiality analysis conducted among stakeholders
| Topics identified as significant in the 2021 Stakeholder Materiality Analysis | Topics identified as significant in the 2022 Stakeholder Materiality Analysis |
Company’s contribution to services for the society, improvement of the infrastructure and local markets
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Contact details
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Joanna Maderska
Koordynator ds. Raportowania ESG
Zespół ESG
Departament Controllingu Grupy Kapitałowej
e-mail: esg@enea.pl
ul. Pastelowa 8
60-198 Poznań
http://www.enea.pl