Sustainability reporting

EnBW’s integrated reporting highlights the comprehensive presentation of our corporate performance (covering both the financial and the non-financial dimensions).

Integrated reporting

EnBW was an early adopter of integrated reporting that covers not only the economic but also the environmental and social dimensions. Until 2011, we published a separate sustainability report alongside our traditional annual report. As stakeholders’ information needs increasingly changed over recent years, we replaced the traditional two-part financial and sustainability reporting first with a combined report (in 2012 and 2013) and then with an integrated annual report. The aim of publishing our first integrated report in 2014 based on the recommendations of the International Integrated Reporting Council (IIRC) was to provide a comprehensive presentation of our corporate performance.

Through our concise and transparent reporting, we aim to meet stakeholders’ more wide-ranging information needs. By means of our regular materiality analysis process, we ensure that all focal topics in the reporting year are incorporated in the Integrated Annual Report.

The integrated reporting idea is reflected in our commitment to comprehensive integrated management of the business under the EnBW 2020 Strategy and now its successor the EnBW 2025 Strategy. By presenting financial and non-financial corporate goals in the dimensions of finance, strategy, customers and society, employees and the environment, we promote integrated thinking within the Group and emphasise the importance of comprehensive performance and stakeholder orientation. We measure target achievement against key performance indicators. Our ambition is underscored by the involvement and membership of EnBW Board of Management member Thomas Kusterer in the IIRC.

Other elements of our integrated reporting are the non-financial declaration, the GRI content index and the TCFD Index.

Integrated Annual Report 2020

To the online version

Non-financial declaration

We have incorporated the entire required content of the non-financial declaration into the Integrated Annual Report 2020. For a tabular presentation of this content, please see the index to the non-financial declaration of the EnBW Group and EnBW AG.

Non-financial declaration of the EnBW Group and EnBW AG

Aspects	Themes	Concepts, results and measures	^TOPKey performance indicators		Oportunities and risks
			^TOPKey performance indicators Target achievement 2020	Forecast 2021 Forecast 2021
Aspects Description of the business model	Themes -	Concepts, results and measures p. 26 f.	^TOPKey performance indicators -	Forecast 2021 -	Oportunities and risks -
Aspects Materiality analysis	Themes -	Concepts, results and measures p. 45 f.	^TOPKey performance indicators -	Forecast 2021 -	Oportunities and risks -
Aspects Fighting corruption and bribary	Themes Compliance	Concepts, results and measures p. 43 f. p. 49	^TOPKey performance indicators -	Forecast 2021 -	Oportunities and risks p. 103
Aspects Social issues	Themes Social engagement	Concepts, results and measures p. 47 ff.	^TOPKey performance indicators -	Forecast 2021 -	Oportunities and risks p. 103
Aspects Respect for human rights	Themes Procurement	Concepts, results and measures p. 53 ff.	^TOPKey performance indicators -	Forecast 2021 -	Oportunities and risks p. 103
Aspects Standing in society	Themes Reputation		^TOPKey performance indicators ^TOPReputation Index
		Concepts, results and measures p. 46 ff.	^TOPKey performance indicators p. 76	Forecast 2021 p. 98	Oportunities and risks p. 103
Aspects Customer satisfaction	Themes Customer proximity		^TOPKey performance indicators ^TOPCustomer Satisfaction Index
		Concepts, results and measures p. 46 ff.	^TOPKey performance indicators p. 76 f.	Forecast 2021 p. 98	Oportunities and risks p. 103
Aspects Supply quality	Themes Supply reliability		^TOPKey performance indicators ^TOPSAIDI
		Concepts, results and measures p. 45	^TOPKey performance indicators p. 79	Forecast 2021 p. 98	Oportunities and risks -
Aspects Environmental issues	Themes Expansion of Renewable Energies		^TOPKey performance indicators ^TOPInstalled output of RE and share of generation capacity accounted for by RE
		Concepts, results and measures p. 27 f. p. 34 ff. p. 45 ff. p. 79 p. 81 f.	^TOPKey performance indicators p. 81	Forecast 2021 p. 98	Oportunities and risks p. 104
	Themes CO₂ intensity / climate protection		^TOPKey performance indicators ^TOPCO₂ intensity
		Concepts, results and measures p. 27 f. p. 34 ff. p. 45 ff. p. 79 p. 83 ff.	^TOPKey performance indicators p. 83	Forecast 2021 p. 99	Oportunities and risks p.104
Aspects Employee issues	Themes Engagement of employees		^TOPKey performance indicators ^TOPPEI / MCI
		Concepts, results and measures p. 46 ff. p. 86 ff.	^TOPKey performance indicators p. 86	Forecast 2021 p. 99	Oportunities and risks p. 104
	Themes Occupational safety		^TOPKey performance indicators ^TOPLTIF
		Concepts, results and measures p. 89 f.	^TOPKey performance indicators p. 89 f.	Forecast 2021 p. 99	Oportunities and risks p. 104

GRI content index

The GRI Standards published by the Global Reporting Initiative (GRI) are a comprehensive set of standards for sustainability reporting with management approaches and specified disclosures in order to assess an organisation’s environmental, economic and social performance.

Reporting on sustainability matters is based in the 2020 reporting year on the Global Reporting Initiative’s GRI Standards including the sectoral disclosures for the electricity industry. The report has been prepared in accordance with the GRI Standards Core option. Our sustainability reporting additionally meets the requirements of the Communication on Progress (COP) for the UN Global Compact and increasingly takes into account the UN Sustainable Development Goals (SDGs). As in previous years, the selection and detail level of topics covered are based on their materiality.

We have continuously enhanced the identification of material topics in recent years, together with their integration into the strategy development process. Material aspects are identified on the basis of the International Integrated Reporting Council (IIRC) IR Framework and the GRI Standards for sustainability reporting. Further current developments are taken into account in the identification of future focal topics, such as the work of the Task Force on Climate-related Financial Disclosures (TCFD) on climate-related risk reporting.

We have prepared all management approaches and indicators in accordance with the GRI recommendations. Following the concept of integrated reporting in accordance with the recommendations of the International Integrated Reporting Council (IIRC), we have opted for reporting on the basis of the Core option. We report on all material management approaches and indicators.

GRI Content Index 2020 (GRI 101: Foundation 2016)

General Disclosures

Organizational profile

For the GRI Content Index Service, GRI Services confirmed whether the GRI Content Index is clearly presented and the references for all disclosures correspond to the relevant sections in the main part of the report.

GRI Standard	Disclosure	Reference
GRI Standard GRI 102: General Disclosures 2016	Disclosure 102-1 Name of the organization	Reference IAR 2020, Back
	Disclosure 102-2 Activities, brands, products, and services	Reference "Group structure and business radius": IAR 2020, p. 32-33; "Selected EnBW companies": IAR 2020, p. 33
	Disclosure 102-3 Location of headquarters	Reference IAR 2020, Back
	Disclosure 102-4 Location of operations	Reference "Group structure and business radius" and "Selected EnBW companies": IAR 2020, p. 32-33
	Disclosure 102-5 Ownership and legal form	Reference "Management and supervision" and "Shareholders of EnBW": IAR 2020, p.42-43
	Disclosure 102-6 Markets served	Reference "Group structure and business radius" and "Selected EnBW companies": IAR 2020, p. 32-33
	Disclosure 102-7 Scale of the organization	Reference EnBW at a glance: IGB 2020, envelope side - realignment and growth, share of renewables in the generation mix; Value added for EnBW: IAR 2020, p.28
	Disclosure 102-8 Information on employees and other workers	Reference Other performance indicators - Employees: IAR 2020, p.89
	Disclosure 102-9 Supply chain	Reference "Efficient and sustainable procurement processes" and "Responsible raw materials procurement in the coal sector" and "Responsible raw materials procurement in the gas sector": IAR 2020, p.53-56
	Disclosure 102-10 Significant changes to the organization and its supply chain	Reference "Value added for EnBW and its stakeholders" and "Value added statement": IAR, p.28; "Strategy" - "Implementation of the EnBW 2020 strategy successfully concluded", "The next step: EnBW 2025 strategy", "Sustainable and innovative infrastructure partner", "EnBW sustainability program", "Long-term goal: Climate neutrality by 2035": IAR 2020 p. 34-36
	Disclosure 102-11 Precautionary Principle or approach	Reference "Principles of the integrated opportunity and risk management system", "Structure and processes of the integrated opportunity and risk management system": IAR 2020, p.100-102
	Disclosure 102-12 External initiatives	Reference "Integrated reporting" and "Important aspects of reporting": IGB 2020, p.23; Link: https://www.enbw.com/company/sustainability/sustainability-approach/sustainability-initiatives.html
	Disclosure 102-13 Membership of associations	Reference Link: https://www.enbw.com/company/sustainability/sustainability-approach/sustainability-initiatives.html

Strategy

GRI Standard	Disclosure	Reference
GRI Standard GRI 102: General Disclosures 2016	Disclosure 102-14 Statement from senior decision-maker	Reference "The Board of the Management": IAR 2020, p.16-17 - "Sustainability Understandning and Organization": https://www.enbw.com/company/sustainability/sustainability-approach/sustainability-initiatives.html
GRI Standard GRI 102: General Disclosures 2016	Disclosure 102-15 Key impacts, risks, and opportunities	Reference "Principles of the integrated opportunity and risk management system", "Structure and processes of the integrated opportunity and risk management system": IAR 2020, p.100-102; "Top opportunities / risks as of 31/12/2020": IAR 2020, p.105

Ethics and integrity

GRI Standard	Disclosure	Reference
GRI Standard GRI 102: General Disclosures 2016	Disclosure 102-16 Values, principles, standards, and norms of behavior	Reference EnBW Group Code of Conduct: https://www.enbw.com/media/investoren/investors_docs/corporate_governance_1/verhaltenskodex_aus_intranet_stand_02_2021.pdf

Governance

GRI Standard	Disclosure	Reference
GRI Standard GRI 102: General Disclosures 2016	Disclosure 102-18 Governance structure	Reference "Corporate governance" a;nd "Management and supervision": IAR 2020, p.42-43; "The Supervisory Board": IAR 2020, p. 132; "Offices held by members of the Board of Management": IAR 2020, p.134

Stakeholder engagement

GRI Standard	Disclosure	Reference
GRI Standard GRI 102: General Disclosures 2016	Disclosure 102-40 List of stakeholder groups	Reference "Our stakeholders": IAR 2020, p.45; "In dialog with our stakeholders": IAR 2020, p.49
	Disclosure 102-41 Collective bargaining agreements	Reference ESG key figures - social affairs/employees (employees covered by collective bargaining agreements): https://www.enbw.com/company/sustainability/sustainability-reporting/#section2
	Disclosure 102-42 Identifying and selecting stakeholders	Reference "Our stakeholders": IAR 2020, p.45
	Disclosure 102-43 Approach to stakeholder engagement	Reference "Our stakeholders" and "Materiality analysis" and "Sustainability ratings" and "Social engagement": IAR 2020, p.45-49
	Disclosure 102-44 Key topics and concerns raised	Reference "Materiality analysis": IAR, p.45-46

Reporting practice

GRI Standard	Disclosure	Reference
GRI Standard GRI 102: General Disclosures 2016	Disclosure 102-45 Entities included in the consolidated financial statements	Reference "Group structure and business radius": IAR 2020, p.32
	Disclosure 102-46 Defining report content and topic Boundaries	Reference "Important aspects of reporting" and "Presentation and auditing": IAR 2020, p.23
	Disclosure 102-47 List of material topics	Reference "Materiality analysis": IAR, p.45-46; "Index for the non-financial declaration of the EnBW Group and EnBW AG", IAR 2020, p.121
	Disclosure 102-48 Restatements of information	Reference "Important aspects of reporting": IAR 2020, p.23
	Disclosure 102-49 Changes in reporting	Reference "Important aspects of reporting": IAR 2020, p.23
	Disclosure 102-50 Reporting period	Reference "Important aspects of reporting": IAR 2020, p.23
	Disclosure 102-51 Date of most recent report	Reference EnBW IAR 2019 (26.03.2020): https://www.enbw.com/unternehmen/konzern/ueber-uns/publikationen/downloadcenter/?s=&activated=false&mediatype=&year=
	Disclosure 102-52 Reporting cycle	Reference "Integrated reporting" and "Important aspects of reporting" ana "Presentation and auditing": IGB 2020, p.23
	Disclosure 102-53 Contact point for questions regarding the report	Reference "Important notes" and "Contact": IAR, p. 144
	Disclosure 102-54 Claims of reporting in accordance with the GRI Standards	Reference "Important aspects of reporting": IAR 2020, p.23; GRI-Content-Index: https://www.enbw.com/company/sustainability/sustainability-reporting/
	Disclosure 102-55 GRI content index	Reference "Important aspects of reporting": IAR 2020, p.23; GRI-Content-Index: https://www.enbw.com/company/sustainability/sustainability-reporting/
	Disclosure 102-56 External assurance	Reference "Presentation and auditing": IAR 2020, p.23

Material Topics

GRI 200 Economic Standard Series

GRI Standard	Disclosure	Reference	Omission
GRI Standard Economic Performance
GRI Standard GRI 103: Management Approach 2016	Disclosure 103-1 Explanation of the material topic and its boundary	Reference This topic is essential for EnBW's three strategic business areas (Intelligent Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).
	Disclosure 103-2 The management approach and its components	Reference "Strategy, goals and performance management system": IAR 2020, p.34-41
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2020, p.23 "Information on the result of the audit": IAR 2020, p.130
GRI Standard GRI 201: Economic Performance 2016	Disclosure 201-1 Direct economic value generated and distributed	Reference "Value Added", "Value added for EnBW and its stakeholders", "Value added statement": IAR, p.28-29 The value added statement indicates the degree to which we contribute to the continuing economic development of the company and our stakeholders using our financial resources. Further information on the dialog with our stakeholders is summarized in the chapter “In dialog with our stakeholders” (p. 45 ff.). We define value added as our cash-relevant business performance in the past financial year less cash-relevant expenses. The value added is derived from the cash flow statement and corrected based on the use of funds. In the reporting year, we generated value added of 24.1% (previous year restated: 22.0%). As well as being used in the form of wages, salaries and pension payments for active and former employees, a further share is dedicated to payments to the state in the form of income taxes and electricity and energy taxes. After consideration of all stakeholder groups, the retained cash flow is available to the company for future investments without the need to raise additional debt (p. 72).
	Disclosure 201-2 Financial implications and other risks and opportunities due to climate change	Reference "Environment goal dimension" - "CO₂ intensity / climate protection": IAR 2020, p. 104 Risks generally exist in the area of environmental protection due to the operation of power generation and transmission plants with possible consequences for the air, water, soil and nature. The importance of climate protection is taken into account in, for example, the key performance indicator CO₂ intensity (p. 83 f.).
	Disclosure 201-3 Defined benefit plan obligations and other retirement plans	Reference "Net assets of EnBW AG": IAR 2020, p. 92-93 The provisions for pensions and similar obligations held by EnBW AG to the amount of €5,800.4 million combine obligations from the company pension scheme and other company agreements made by major subsidiaries and EnBW AG. The resulting annual expenses for retirement benefits are paid by the subsidiaries concerned in each case. The increase in the provisions for pensions and similar obligations of €514.6 million was mainly due to the effect of the further decrease in the discount rate as in the previous year. In addition, provisions relating to nuclear power of €3,844.1 million are disclosed, which are formed to fulfill public law obligations and requirements in the operating licenses. The aim is to cover the non-current pension and nuclear provisions with appropriate financial assets within an economically feasible time period. Overall, financial assets of €22,687.3 million are offset by long-term debt of €16,233.0 million.
	Disclosure 201-4 Financial assistance received from government	Reference "Research, development and innovation" - "Expenditure and personnel": IAR 2020, p.50-52 We spent €70.6 million (previous year: €54.4 million) on research, development and innovation in the 2020 financial year. The increase was primarily due to higher expenditure for the grids and the growth in innovation management. Sales in the area of innovation management increased to €13.4 million (previous year: €11.1 million). We received government research grants of €1.0 million (previous year: €0.9 million). There were 93 employees (previous year: 81) in the areas of research, development and innovation in 2020. 185 employees (previous year: 236 employees) were involved in research and development projects as part of their operational work. A further 248 employees (previous year: 130) were involved in innovation projects.
GRI Standard Market Presence
GRI Standard GRI 103: Management Approach 2016	Disclosure 103-1 Explanation of the material topic and its boundary	Reference This topic is essential for EnBW's three strategic business areas (Intelligent Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).
	Disclosure 103-2 The management approach and its components	Reference "Strategy, goals and performance management system": IAR 2020, p.34-41
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2020, p.23 "Information on the result of the audit": IAR 2020, p.130
GRI Standard GRI 202: Market Presence 2016	Disclosure 202-1 Ratios of standard entry level wage by gender compared to local minimum wage		Omission Not applicable, as there is a minimum wage in Germany; furthermore, there are no differences between male and female employees according to the EnBW tariff contract. Every employee can also make use of the Remuneration Transparency Act and request an audit.
GRI Standard GRI 202: Market Presence 2016	Disclosure 202-2 Proportion of senior management hired from the local community		Omission Not applicable, as there is no (action) need to recruit from the "local community". There are no exceptional conditions here that make this necessary.
GRI Standard Indirect Economic Impacts
GRI Standard GRI 103: Management Approach 2016	Disclosure 103-1 Explanation of the material topic and its boundary	Reference This topic is essential for EnBW's three strategic business areas (Intelligent Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).
	Disclosure 103-2 The management approach and its components	Reference "Strategy, goals and performance management system": IAR 2020, p.34-41
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2020, p.23 "Information on the result of the audit": IAR 2020, p.130
GRI Standard GRI 203: Indirect Economic Impacts 2016	Disclosure 203-1 Infrastructure investments and services supported	Reference "Strategy" - "Sustainable and innovative infrastructure partner" / "Realignment and growth": IAR 2020, p.34-35 Using the EnBW 2025 strategy, we aim to transform our company into a sustainable and innovative infrastructure partner for our customers and other stakeholders EnBW is planning to invest around €12 billion in total between 2021 and 2025. The main focus of this investment will be the expansion of the grids, especially the central SuedLink and ULTRANET projects of our grid subsidiary TransnetBW for the future energy supply in Germany, the expansion of renewable energies, such as the planned realization of the EnBW He Dreiht offshore wind farm, and the further development of smart infrastructure for customers, for example, in the areas of broadband, telecommunications and electromobility. In accordance with the EnBW 2025 growth strategy, 80% of our overall investment will be accounted for by growth projects. We will use sustainability criteria as the benchmark for our future decisions and investments even more resolutely than before and align our growth accordingly.
GRI Standard GRI 203: Indirect Economic Impacts 2016	Disclosure 203-2 Significant indirect economic impacts	Reference "Social engagement": IAR 2020, p.47-48 Our commitment to addressing the concerns and interests of society focuses on the target groups of end customers, business partners and local authorities within our primary business sphere of influence in Baden-Württemberg. Support for superordinate social issues is concentrated on the core areas of popular sport, education, social issues, the environment and art and culture.
GRI Standard Procurement Practices
GRI Standard GRI 103: Management Approach 2016	Disclosure 103-1 Explanation of the material topic and its boundary	Reference This topic is essential for EnBW's three strategic business areas (Intelligent Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).
	Disclosure 103-2 The management approach and its components	Reference "Strategy, goals and performance management system": IAR 2020, p.34-41
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2020, p.23 "Information on the result of the audit": IAR 2020, p.130
GRI Standard GRI 204: Procurement Practices 2016	Disclosure 204-1 Proportion of spending on local suppliers	Reference "Supplier Management" (german version): https://www.enbw.com/media/lieferantenportal/lieferantenmanagement-der-enbw.pdf(especially p. 3/6)
GRI Standard Anti-corruption
GRI Standard GRI 103: Management Approach 2016	Disclosure 103-1 Explanation of the material topic and its boundary	Reference This topic is essential for EnBW's three strategic business areas (Intelligent Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).
	Disclosure 103-2 The management approach and its components	Reference "Compliance": IAR 2020, p.43-44
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2020, p.23 "Information on the result of the audit": IAR 2020, p.130
GRI Standard GRI 205: Anti-corruption 2016	Disclosure 205-1 Operations assessed for risks related to corruption	Reference "Activities this year": IAR 2020, p.44, "Risks associated with the non-financial declaration" - "Compliance": IAR 2020, p.103 The annual compliance risk assessments at EnBW investigate the corruption, antitrust, fraud and data protection risks and form the basis for all work relating to compliance and data protection. In 2020, they were carried out at those companies directly and closely integrated into the CMS. Such risks are also systematically analyzed and identified in the indirectly integrated companies and the ITOs. The non-financial declaration describes, among other things, the fundamental opportunities and risks connected with the EnBW business model and the activities based upon it that could have a possible impact on one of the individual issues. Material individual risks with a very high probability of a serious negative impact in relation to any of the following issues do not exist at EnBW.
	Disclosure 205-2 Communication and training about anti-corruption policies and procedures	Reference "Activities this year": IAR 2020, p.44 We held training courses in relevant areas in 2020. These training courses were mainly held Group-wide in the Operations and Sales business units and focused on the topics of data protection and compliance. It was still possible to hold in-person training courses up to March 2020. We continued to offer training courses in sensitive areas in an online format for the rest of the year. New employees at EnBW are obligated to complete an e-learning course on corruption prevention and data protection. All of the indirectly integrated companies held training courses to increase awareness among employees. The companies used either in-person or online training courses. EnBW holds a compliance day every year. Due to the coronavirus pandemic, the event was held for the first time in virtual form on 7 October 2020. We were still able to offer the 167 participants a varied program online including motivational talks and workshops. In line with the motto of “#eskommtaufDichan” (it’s up to YOU), we emphasized the role played by every individual employee in compliance at the company and held lively discussions. The event was also covered via the company’s internal communication platforms, giving all employees the opportunity to participate in the discussions.
	Disclosure 205-3 Confirmed incidents of corruption and actions taken	Reference "Compliance breaches", IAR 2020, p.44 EnBW AG and the directly integrated companies have established reporting channels via which internal, and also external, whistleblowers can report suspected cases while remaining anonymous. Alongside EnBW AG, the companies ED, PRE, SWD and TransnetBW have also established a whistleblower system. In the reporting year, there were three breaches at directly integrated companies, of which one was a material breach where allegations of corruption were confirmed. There was one compliance breach each at SWD and PRE in the reporting year. No cases of corruption were reported.
GRI Standard Anti-competitive Behavior
GRI Standard GRI 103: Management Approach 2016	Disclosure 103-1 Explanation of the material topic and its boundary	Reference This topic is essential for EnBW's three strategic business areas (Intelligent Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).
	Disclosure 103-2 The management approach and its components	Reference "Compliance": IAR 2020, p.43-44
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2020, p.23 "Information on the result of the audit": IAR 2020, p.130
GRI Standard GRI 206: Anti-competitive Behavior 2016	Disclosure 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	Reference "Compliance breaches", IAR 2020, p.44 We faced neither antitrust law penalty procedures nor third-party antitrust lawsuits in the 2020 financial year. Law enforcement agency investigations of individual employees and former members of corporate bodies relating to the so-called Russian business deals and the sales tax carousel in CO₂ allowance trading (Glossary, from p. 138) were also ongoing in 2020. It is not possible to say at the present time when these proceedings will end.

GRI 300 Environmental Standards Series

GRI Standard	Disclosure	Reference	Omission
GRI Standard Materials
GRI Standard GRI 103: Management Approach 2016	Disclosure 103-1 Explanation of the material topic and its boundary	Reference This topic is essential for EnBW's three strategic business areas (Intelligent Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).
	Disclosure 103-2 The management approach and its components	Reference "Assessment of the robustness of our business model in terms of climate protection": IAR 2020, p.27, "Environment goal dimension": IAR 2020, p.79-86; "Expected trends in the environment goal dimension": IAR 2020, p. 98-99; "Non-financial declaration" and "Environment goal dimension" IAR 2020, p. 103-104
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2020, p.23 "Information on the result of the audit": IAR 2020, p.130
GRI Standard GRI 301: Materials 2016	Disclosure 301-1 Materials used by weight or volume	Reference "ESG indicators - Environment / Materials": https://www.enbw.com/company/sustainability/sustainability-reporting/#section_2
	Disclosure 301-2 Recycled input materials used		Omission This disclosure is not applicable because no significant opportunities for recycling can be used along the value chain to date. This topic is discussed once a year in the Environmental Committee to determine whether there are new application possibilities.
	Disclosure 301-3 Reclaimed products and their packaging materials		Omission This disclosure is not applicable. No further information is collected on this indicator as it is not considered material. There are no legal requirements for data collection.
GRI Standard Energy
GRI Standard GRI 103: Management Approach 2016	Disclosure 103-1 Explanation of the material topic and its boundary	Reference This topic is essential for EnBW's three strategic business areas (Intelligent Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).
	Disclosure 103-2 The management approach and its components	Reference "Assessment of the robustness of our business model in terms of climate protection": IAR 2020, p.27, "Environment goal dimension": IAR 2020, p.79-86; "Expected trends in the environment goal dimension": IAR 2020, p. 98-99; "Non-financial declaration" and "Environment goal dimension" IAR 2020, p. 103-104 Further information - Environmental Management (ISO 14001): https://www.enbw.com/company/sustainability/environment/environment-protection/
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2020, p.23 "Information on the result of the audit": IAR 2020, p.130
GRI Standard GRI 302: Energy 2016	Disclosure 302-1 Energy consumption within the organization	Reference "Energy consumption": IAR 2020, p.84 Total final energy consumption includes the consumption of final energy for our business activities. It does not include conversion losses during energy generation or grid losses. Total final energy consumption is mostly influenced by pump energy as well as the company’s own consumption requirements and the operating consumption of the power plants. Due to the lower level of own generation overall, total final energy consumption fell by around 4.4% in comparison to the previous year from 2,929 GWh to 2,799 GWh. The proportion of renewable energies in final energy consumption increased from 53.2% in 2019 to 54.6% in 2020. This was primarily due to an increase in electricity generation from renewable energies with a corresponding increase in the proportion of renewable energies used for the company’s own consumption requirements and the operating consumption of the power plants. The energy consumption of our buildings covers the energy required for heating rooms, providing hot water and electricity. The energy consumption of buildings per employee decreased from 9,905 kWh in 2019 to 5,885 kWh in 2020. This considerable decrease was primarily attributable to the much greater number of employees working from home as a result of the coronavirus pandemic. Further information - Environmental Management (ISO 14001): https://www.enbw.com/company/sustainability/environment/environment-protection/
	Disclosure 302-2 Energy consumption outside of the organization	Reference "Electricity sales fall significantly especially in the trading sector, clear increase in gas sales": IAR 2020, p.63 Energy consumption outside the organization also includes consumer use of the products sold. EnBW generates and sells energy in the form of electricity and gas. Electricity and gas sales are reported in the Annual Report.
	Disclosure 302-3 Energy intensity	Reference "Energy consumption": IAR 2020, p.84 (Energy consumption building per MA) Further Information: "ESG key figures - environment / energy / energy consumption buildings per MA": https://www.enbw.com/company/sustainability/sustainability-reporting/#section_2
	Disclosure 302-4 Reduction of energy consumption	Reference "Energy consumption": IAR 2020, p.84 Various measures to save energy by increasing efficiency are taking place within EnBW. Selected examples with data can be found on the website "Energy efficiency
	Disclosure 302-5 Reductions in energy requirements of products and services	Reference "Our operating segments" - "Sales": IAR 2020, p. 30; "Customer proximity" and "Selected activities": IAR 2020, p.76-78 EnBW Network Energy Efficiency and Climate Protection: The expansion of renewable energies, the reduction of greenhouse gases and the most efficient possible use of energy are the mainstays of the energy transition. Back in 2014, the German government reached an agreement with associations and organizations from industry, the skilled trades, commerce and trade to contribute to increasing energy efficiency. The energy efficiency networks created under this associations' agreement have proven to be a successful approach to saving energy and thus emissions. In 2020, the stakeholders extended this agreement by five years and placed a stronger focus on the aspect of climate protection - which is also reflected in the name: The "new" Energy Efficiency and Climate Protection Networks initiative. By the end of 2025, a further 300 to 350 networks are to be created and continue to work on the goals of saving energy, reducing CO₂ emissions and sustainably lowering energy costs. EnBW has been writing a success story here as a pioneer with its know-how and energy management expertise for 15 years now with the EnBW energy efficiency and climate protection networks, which we offer as a service to industrial customers. Around 90 companies from all over Germany are taking part in EnBW's seven current networks, some of which have been running for many years. Further information (only available in german): https://www.enbw.com/contracting/geschaeftskunden/produkte/netzwerke
GRI Standard Water
GRI Standard GRI 103: Management Approach 2016	Disclosure 103-1 Explanation of the material topic and its boundary	Reference This topic is essential for EnBW's three strategic business areas (Intelligent Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).
	Disclosure 103-2 The management approach and its components	Reference "Assessment of the robustness of our business model in terms of climate protection": IAR 2020, p.27, "Environment goal dimension": IAR 2020, p.79-86; "Expected trends in the environment goal dimension": IAR 2020, p. 98-99; "Non-financial declaration" and "Environment goal dimension" IAR 2020, p. 103-104 Further information - Environmental Management (ISO 14001): https://www.enbw.com/company/sustainability/environment/environment-protection/
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2020, p.23 "Information on the result of the audit": IAR 2020, p.130
GRI Standard GRI 303: Water 2016	Disclosure 303-1 Interactions with water as a shared resource	Reference "Non-financial performance indicators" (Water): IAR 2020, p.143 Key figures regarding "Water as a shared resource" can be found on the EnBW website. See ESG key figures - Water: https://www.enbw.com/company/sustainability/sustainability-reporting/#section_2
	Disclosure 303-2 Management of water discharge-related impacts	Reference Water usage (example operation of our thermal power plants) - further information: https://www.enbw.com/company/sustainability/environment/environment-protection/use-of-resources.html
	Disclosure 303-3 Water withdrawal	Reference "Non-financial performance indicators" (Extracted Water): IAR 2020, p.143 Key figures regarding "Water as a shared resource" can be found on the EnBW website. See ESG key figures - Water: https://www.enbw.com/company/sustainability/sustainability-reporting/#section_2
	Disclosure 303-4 Water discharge	Reference "Non-financial performance indicators" (Water consumption): IAR 2020, p.143 Key figures regarding "Water as a shared resource" can be found on the EnBW website. See ESG key figures - Water: https://www.enbw.com/company/sustainability/sustainability-reporting/#section_2
	Disclosure 303-5 Water consumption	Reference "Non-financial performance indicators" (Water consumption): IAR 2020, p.143 Key figures regarding "Water as a shared resource" can be found on the EnBW website. See ESG key figures - Water: https://www.enbw.com/company/sustainability/sustainability-reporting/#section_2
GRI Standard Biodiversity
GRI Standard GRI 103: Management Approach 2016	Disclosure 103-1 Explanation of the material topic and its boundary	Reference This topic is essential for EnBW's three strategic business areas (Intelligent Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).
	Disclosure 103-2 The management approach and its components	Reference "Assessment of the robustness of our business model in terms of climate protection": IAR 2020, p.27, "Environment goal dimension": IAR 2020, p.79-86; "Expected trends in the environment goal dimension": IAR 2020, p. 98-99; "Non-financial declaration" and "Environment goal dimension" IAR 2020, p. 103-104 Further information - Environmental Management (ISO 14001): https://www.enbw.com/company/sustainability/environment/environment-protection/
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2020, p.23 "Information on the result of the audit": IAR 2020, p.130
GRI Standard GRI 304: Biodiversity 2016	Disclosure 304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas		Omission This disclosure is not applicable as there are no EnBW sites in such areas
	Disclosure 304-2 Significant impacts of activities, products, and services on biodiversity	Reference In dialog with our stakeholders (Biodiversity: funding program “Stimuli for Diversity”): IAR 2020, p. 49; "Other selected activities" (Conservation of biological diversity): IAR 2020, p.85 Specifiy information on biodiversity (activities etc.): https://www.enbw.com/company/sustainability/environment/environment-protection/biodiversity.html
	Disclosure 304-3 Habitats protected or restored	Reference "Other selected activities" (Conservation of biological diversity): IAR 2020, p.85 Specifiy information on biodiversity (activities etc.): https://www.enbw.com/company/sustainability/environment/environment-protection/biodiversity.html
	Disclosure 304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations	Reference Every structure - whether a residential building or an industrial plant - always represents an encroachment on nature and the landscape and affects the immediate neighbors. This also applies to wind turbines. Therefore, the protection of people and nature also plays a central role in the planning and construction of wind farms. Information on "Windenergy - Protectino of Human and Environment (german version): https://www.enbw.com/erneuerbare-energien/windenergie/schutz-von-mensch-und-umwelt/
GRI Standard Emissions
GRI Standard GRI 103: Management Approach 2016	Disclosure 103-1 Explanation of the material topic and its boundary	Reference This topic is essential for EnBW's three strategic business areas (Intelligent Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).
	Disclosure 103-2 The management approach and its components	Reference "Assessment of the robustness of our business model in terms of climate protection": IAR 2020, p.27, "Environment goal dimension": IAR 2020, p.79-86; "Expected trends in the environment goal dimension": IAR 2020, p. 98-99; "Non-financial declaration" and "Environment goal dimension" IAR 2020, p. 103-104 Further information - Environmental Management (ISO 14001): https://www.enbw.com/company/sustainability/environment/environment-protection/
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2020, p.23 "Information on the result of the audit": IAR 2020, p.130
GRI Standard GRI 305: Emissions 2016	Disclosure 305-1 Direct (Scope 1) GHG emissions	Reference "Carbon footprint of EnBW": IAR 2020, p.83 Direct CO₂ emissions are determined mainly by the deployment of power plants. In particular, the decrease in electricity generation from coal in combination with a significant increase in electricity generation from renewable sources led to a corresponding reduction in direct CO₂ emissions from 10.8 to 9.6 million t CO₂eq. Lower indirect CO2 emissions from grid losses led to a fall in Scope 2 CO₂ emissions from 0.9 to 0.8 million t CO2eq. Scope 3 CO₂ emissions are mainly influenced by the gas consumption of our customers and thus by gas sales in the B2C and B2B sectors. Due to a change in the classification of business activities, there was a shift between the Generation and Trading and Sales segments. The figures for the previous year have been restated accordingly. For this reason, and also as a result of the purchase of Gas-Union by VNG, gas sales and thus the Scope 3 emissions rose significantly in the 2020 financial year in comparison to the previous year. Primarily as a result of the increased generation from renewable energy sources, CO₂ emissions avoided rose from 7.9 to 8.9 million t CO₂eq. Further information concerning environmental performance indicators: https://www.enbw.com/company/sustainability/sustainability-reporting/#section_2
	Disclosure 305-2 Energy indirect (Scope 2) GHG emissions	Reference "Carbon footprint of EnBW": IAR 2020, p.83 Direct CO₂ emissions are determined mainly by the deployment of power plants. In particular, the decrease in electricity generation from coal in combination with a significant increase in electricity generation from renewable sources led to a corresponding reduction in direct CO₂ emissions from 10.8 to 9.6 million t CO₂eq. Lower indirect CO2 emissions from grid losses led to a fall in Scope 2 CO₂ emissions from 0.9 to 0.8 million t CO₂eq. Scope 3 CO₂ emissions are mainly influenced by the gas consumption of our customers and thus by gas sales in the B2C and B2B sectors. Due to a change in the classification of business activities, there was a shift between the Generation and Trading and Sales segments. The figures for the previous year have been restated accordingly. For this reason, and also as a result of the purchase of Gas-Union by VNG, gas sales and thus the Scope 3 emissions rose significantly in the 2020 financial year in comparison to the previous year. Primarily as a result of the increased generation from renewable energy sources, CO₂ emissions avoided rose from 7.9 to 8.9 million t Co₂eq. Further information concerning environmental performance indicators: https://www.enbw.com/company/sustainability/sustainability-reporting/#section_2
	Disclosure 305-3 Other indirect (Scope 3) GHG emissions	Reference "Carbon footprint of EnBW": IAR 2020, p.83 Direct CO₂ emissions are determined mainly by the deployment of power plants. In particular, the decrease in electricity generation from coal in combination with a significant increase in electricity generation from renewable sources led to a corresponding reduction in direct CO₂ emissions from 10.8 to 9.6 million t CO₂eq. Lower indirect CO2 emissions from grid losses led to a fall in Scope 2 CO₂ emissions from 0.9 to 0.8 million t CO₂eq. Scope 3 CO₂ emissions are mainly influenced by the gas consumption of our customers and thus by gas sales in the B2C and B2B sectors. Due to a change in the classification of business activities, there was a shift between the Generation and Trading and Sales segments. The figures for the previous year have been restated accordingly. For this reason, and also as a result of the purchase of Gas-Union by VNG, gas sales and thus the Scope 3 emissions rose significantly in the 2020 financial year in comparison to the previous year. Primarily as a result of the increased generation from renewable energy sources, CO₂ emissions avoided rose from 7.9 to 8.9 million t Co₂eq. Further information concerning environmental performance indicators: https://www.enbw.com/company/sustainability/sustainability-reporting/#section_2
	Disclosure 305-4 GHG emissions intensity	Reference "Definition of the key performance indicators" (CO2 intensity): IAR 2020, p.39-40 The emissions of CO₂ from own generation of electricity for the Group, as well as the volume of electricity generated by the Group without the contribution made by the nuclear power plants, form the basis for the calculation of the key performance indicator CO₂ intensity. This performance indicator is calculated as the ratio between the emissions and the generated volume of electricity and thus specifically describes the amount of CO₂ released per kilowatt hour. By discounting the electricity generated by nuclear power plants, the performance indicator will not be influenced by the phasing out of nuclear energy in the coming years (p. 83 and 99 f.). CO₂ intensity / climate protection: IAR 2020, p.83 The CO₂ intensity of our own electricity generation fell by 11.4% in comparison to the previous year to 372 g / kWh. We had forecast an increase of between 16% and 23% despite higher generation from renewable energies in comparison to 2019, especially due to the EnBW Hohe See and EnBW Albatros offshore wind farms. Electricity generation at our fossil fuel-fired power plants was significantly lower than expected due to market-driven developments. The unforeseeable effects of the coronavirus pandemic also played a role.
	Disclosure 305-5 Reduction of GHG emissions	Reference "Expansion of Renewable Energies" and "CO₂ intensity / climate protection": IAR 2020, p.81-84 Direct CO₂ emissions are determined mainly by the deployment of power plants. In particular, the decrease in electricity generation from coal in combination with a significant increase in electricity generation from renewable sources led to a corresponding reduction in direct CO₂ emissions from 10.8 to 9.6 million t CO₂eq. Lower indirect CO₂ emissions from grid losses led to a fall in Scope 2 CO₂ emissions from 0.9 to 0.8 million t CO₂eq. Scope 3 CO₂ emissions are mainly influenced by the gas consumption of our customers and thus by gas sales in the B2C and B2B sectors. Due to a change in the classification of business activities, there was a shift between the Generation and Trading and Sales segments. The figures for the previous year have been restated accordingly. For this reason, and also as a result of the purchase of Gas-Union by VNG, gas sales and thus the Scope 3 emissions rose significantly in the 2020 financial year in comparison to the previous year. Primarily as a result of the increased generation from renewable energy sources, CO₂ emissions avoided rose from 7.9 to 8.9 million t Co₂eq. Further information concerning environmental performance indicators: https://www.enbw.com/company/sustainability/sustainability-reporting/#section_2
	Disclosure 305-6 Emissions of ozone-depleting substances (ODS)		Omission This disclosure is not applicable as the focus is on SCOPE 1+2+3 for materiality reasons.
	Disclosure 305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions	Reference "Non-financial performance indicators" (Goal dimension environment): IAR 2020, p. 143 Further information concerning environment performance indicators: https://www.enbw.com/company/sustainability/sustainability-reporting/#section_2
GRI Standard Effluents and Waste
GRI Standard GRI 103: Management Approach 2016	Disclosure 103-1 Explanation of the material topic and its boundary	Reference This topic is essential for EnBW's three strategic business areas (Intelligent Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).
	Disclosure 103-2 The management approach and its components	Reference "Assessment of the robustness of our business model in terms of climate protection": IAR 2020, p.27, "Environment goal dimension": IAR 2020, p.79-86; "Expected trends in the environment goal dimension": IAR 2020, p. 98-99; "Non-financial declaration" and "Environment goal dimension" IAR 2020, p. 104 Further information - Environmental Management (ISO 14001): https://www.enbw.com/company/sustainability/environment/environment-protection/
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2020, p.23 "Information on the result of the audit": IAR 2020, p.130
GRI Standard GRI 306: Effluents and Waste 2016	Disclosure 306-1 Water discharge by quality and destination	Reference "Non-financial performance indicators" (goal dimension environment): IAR 2020, p.143 Further information concerning environment performance indicators: https://www.enbw.com/company/sustainability/sustainability-reporting/#section_2
	Disclosure 306-2 Waste by type and disposal method	Reference "Non-financial performance indicators" (goal dimension environment): IAR 2020, p.143 Further information concerning environment performance indicators: https://www.enbw.com/company/sustainability/sustainability-reporting/#section_2
	Disclosure 306-3 Significant spills		Omission This disclosure is not applicable as there were no "significant spills" and these are not expected along the value chain.
	Disclosure 306-4 Transport of hazardous waste	Reference Information regarding waste management: https://www.enbw.com/company/sustainability/environment/environment-protection/use-of-resources.html
	Disclosure 306-5 Water bodies affected by water discharges and/or runoff	Reference Information regarding water protection: https://www.enbw.com/company/sustainability/sustainability-reporting/#section_2
GRI Standard Environmental Compliance
GRI Standard GRI 103: Management Approach 2016	Disclosure 103-1 Explanation of the material topic and its boundary	Reference This topic is essential for EnBW's three strategic business areas (Intelligent Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).
	Disclosure 103-2 The management approach and its components	Reference "Assessment of the robustness of our business model in terms of climate protection": IAR 2020, p.27, "Environment goal dimension": IAR 2020, p.79-86; "Expected trends in the environment goal dimension": IAR 2020, p. 98-99; "Non-financial declaration" and "Environment goal dimension" IAR 2020, p. 104 Further information - Environmental Management (ISO 14001): https://www.enbw.com/company/sustainability/environment/environment-protection/
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2020, p.23 "Information on the result of the audit": IAR 2020, p.130
GRI Standard GRI 307: Environmental Compliance 2016	Disclosure 307-1 Non-compliance with environmental laws and regulations	Reference "Compliance breaches": IAR 2020, p.44 In the 2020 financial year, the EnBW Group was not confronted with any antitrust fine proceedings or third-party actions based on antitrust law.
GRI Standard Supplier Environmental Assessment
GRI Standard GRI 103: Management Approach 2016	Disclosure 103-1 Explanation of the material topic and its boundary	Reference This topic is essential for EnBW's three strategic business areas (Intelligent Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).
	Disclosure 103-2 The management approach and its components	Reference "Assessment of the robustness of our business model in terms of climate protection": IAR 2020, p.27, "Environment goal dimension": IAR 2020, p.79-86; "Expected trends in the environment goal dimension": IAR 2020, p. 98-99; "Non-financial declaration" and "Environment goal dimension" IAR 2020, p. 104 Further information - Environmental Management (ISO 14001): https://www.enbw.com/company/sustainability/environment/environment-protection/
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2020, p.23 "Information on the result of the audit": IAR 2020, p.130
GRI Standard GRI 308: Supplier Environmental Assessment 2016	Disclosure 308-1 New suppliers that were screened using environmental criteria	Reference "Efficient and sustainable procurement processes", IAR 2020, p.53 Sustainable procurement begins with the careful selection of business partners. Central purchasing at EnBW AG uses a standardized prequalification process for this purpose. Suppliers are required to provide a self-assessment via our supplier portal on whether they have sustainable measures in place in the areas of environmental management, occupational health and safety, the respect for human rights, the fight against corruption, data protection and quality management. This self-assessment was completed by almost 90% of our suppliers by the end of 2020 (measured by procurement volume).
	Disclosure 308-2 Negative environmental impacts in the supply chain and actions taken	Reference "Efficient and sustainable procurement processes", IAR 2020, p.53 Our purchasing department views itself as a partner for generating added value within the Group. Its goal is to ensure the supply of materials and services at the best possible quality / cost ratio and thus strengthen the competitiveness of the company. We place great emphasis on the efficient design of our procurement processes for achieving cost-effective purchasing results, as well as on sustainable procurement taking into account the requirements of national laws, EU law and the Group’s internal guidelines. In order to manage the procurement processes, a system using various different performance indicators is used. It continually delivers a realistic picture of the current situation in purchasing and enables a comparison of the target and actual situation, as well as the prompt implementation of control measures.

GRI 400 Social Standards Series

GRI Standard	Disclosure	Reference	Omission
GRI Standard Employment
GRI Standard GRI 103: Management Approach 2016	Disclosure 103-1 Explanation of the material topic and its boundary	Reference This topic is essential for EnBW's three strategic business areas (Intelligent Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).
	Disclosure 103-2 The management approach and its components	Reference "PEI" (People Engagement Index) and "LTIF" (Lost Time Injuries), IAR 2020, S. 40; "Employees goal dimension": IAR 2020, p.86-90; "Expected trends in the employees goal dimension": IAR 2020, p.99
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2020, p.23 "Information on the result of the audit": IAR 2020, p.130
GRI Standard GRI 401: Employment 2016	Disclosure 401-1 New employee hires and employee turnover	Reference "Other performance indicators": IAR 2020, p.89 As of 31 December 2020, the EnBW Group had 24,655 employees, which was 1,362 more than at the end of 2019. This increase was primarily due to taking on new employees in strategic growth fields. The number of employees in the Renewable Energies segment thus increased due to the expanded activities in the areas of biogas and onshore wind power. In the Grids segment, the increase in the number of employees was due to the importance of the regulated business. However, this increase was offset to some extent by restructuring within the Group. The expansion of the broadband business, increased demand for energy and storage solutions and restructuring measures within the Group led to an increase in the number of employees in the Sales segment. Digitalization and transformation processes increased the number of employees in “Other,” although these effects were also offset to some extent by restructuring measures within the Group. The employee turnover ratio stood at 5.9% in 2020 and was thus 0.4 percentage points lower than the figure in the previous year. "Non-financial performance indicators" (Goal dimension employees): IAR 2020, p.143 - Further information regarding employee performance indicators: https://www.enbw.com/company/sustainability/sustainability-reporting/#section_2 - Responsibility towards our employees: https://www.enbw.com/company/sustainability/social/employees.html
	Disclosure 401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees	Reference At our main companies, which employ almost 60% of our workforce, full-time and part-time employees receive the same company benefits. The temporary employees there (approx. 1% of the workforce) receive a large proportion of the company benefits.
	Disclosure 401-3 Parental leave	Reference EnBW offers various services in the context of parental care and parental leave. https://www.enbw.com/company/sustainability/social/employees.html	Omission Not applicable. The legal conditions and other additional regulations apply in accordance with the tariff contract.
GRI Standard Labor/Management Relations
GRI Standard GRI 103: Management Approach 2016	Disclosure 103-1 Explanation of the material topic and its boundary	Reference This topic is essential for EnBW's three strategic business areas (Intelligent Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).
	Disclosure 103-2 The management approach and its components	Reference "PEI" (People Engagement Index) and "LTIF" (Lost Time Injuries), IAR 2020, S. 40; "Employees goal dimension": IAR 2020, p.86-90; "Expected trends in the employees goal dimension": IAR 2020, p.99
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2020, p.23 "Information on the result of the audit": IAR 2020, p.130
GRI Standard GRI 402: Labor/Management Relations 2016	Disclosure 402-1 Minimum notice periods regarding operational changes	Reference At the German sites where 90% of our workforce is employed, the duties to inform and negotiate with the works council are governed by the Works Constitution Act. According to the legal basis, the local works councils delegated to the Group Works Council of EnBW must be informed in a timely and comprehensive manner about all matters in which they are to be involved, submitting the necessary documents. EnBW strictly adheres to these information and notification obligations. In accordance with the Works Constitution Act, there is an economic committee at EnBW which is informed in good time about relevant concepts. https://www.enbw.com/company/sustainability/social/employees.html
GRI Standard Occupational Health and Safety
GRI Standard GRI 103: Management Approach 2016	Disclosure 103-1 Explanation of the material topic and its boundary	Reference This topic is essential for EnBW's three strategic business areas (Intelligent Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).
	Disclosure 103-2 The management approach and its components	Reference "PEI" (People Engagement Index) and "LTIF" (Lost Time Injuries), IAR 2020, S. 40; "Employees goal dimension": IAR 2020, p.86-90; "Expected trends in the employees goal dimension": IAR 2020, p.99
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2020, p.23 "Information on the result of the audit": IAR 2020, p.130
GRI Standard GRI 403: Occupational Health and Safety 2016	Disclosure 403-1 Occupational health and safety management system	Reference At EnBW, the following companies are certified according to OHSAS18001: EOS, EnBW AG Division EnBW T-BE, Netze BW.
	Disclosure 403-2 Hazard identification, risk assessment, and incident investigation	Reference The hazards are determined and the risks assessed in the risk assessment. An accident investigation with derivation of measures is carried out for all LTI accidents. The hazard assessments and accident management are always documented in Quentic.
	Disclosure 403-3 Occupational health services	Reference EnBW has its own occupational health service, which provides advice in accordance with the German Occupational Health and Safety Act (ASiG), occupational medical examinations and preventive health care for the companies relevant to management.
	Disclosure 403-4 Worker participation, consultation, and communication on occupational health and safety	Reference EnBW employees always have access to the central occupational safety software Quentic and can use it to view the occupational safety measures that affect them (e.g. risk assessments, operating instructions, qualifications (e.g. instructions or occupational medical precautions) on a daily basis.
	Disclosure 403-5 Worker training on occupational health and safety	Reference The required training and instruction are derived from the risk assessments. Qualifications are always managed via Quentic.
	Disclosure 403-6 Promotion of worker health	Reference At EnBW, the Occupational Health Service offers extensive measures and programs to promote health. These are published on the EnBW intranet.
	Disclosure 403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Reference The required safety in the cooperation with partner companies is ensured by in-house regulations (e.g. KRL 023, KRL024, construction site regulations). EnBW ensures the necessary coordination on the basis of DGUV V1 and BaustellV.
	Disclosure 403-8 Workers covered by an occupational health and safety management system	Reference Netze BW approx. 5300, EOS approx. 90, EnBW T-BE approx. 250
	Disclosure 403-9 Work-related injuries	Reference "Occupational safety" and "LTIF": IAR 2020, p. 89-90; Non-financial performance indicators (Employees): IAR 2020, p.143 - Further information regarding employees: https://www.enbw.com/company/sustainability/sustainability-reporting/#section_2
	Disclosure 403-10 Work-related ill health	Reference At EnBW, there is no group of employees who are exposed to such a high risk due to their work that a particularly high rate of illness would be recorded. As part of the risk assessment, appropriate measures to reduce the risk are defined and implemented if risks exist.
GRI Standard Training and Education
GRI Standard GRI 103: Management Approach 2016	Disclosure 103-1 Explanation of the material topic and its boundary	Reference This topic is essential for EnBW's three strategic business areas (Intelligent Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).
	Disclosure 103-2 The management approach and its components	Reference "PEI" (People Engagement Index) and "LTIF" (Lost Time Injuries), IAR 2020, S. 40; "Employees goal dimension": IAR 2020, p.86-90; "Expected trends in the employees goal dimension": IAR 2020, p.99
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2020, p.23 "Information on the result of the audit": IAR 2020, p.130
GRI Standard GRI 404: Training and Education 2016	Disclosure 404-1 Average hours of training per year per employee	Reference Non-financial performance indicators (Employees): IAR 2020, p.143 Further information regarding employee performance indicators: https://www.enbw.com/company/sustainability/social/employees.html
	Disclosure 404-2 Programs for upgrading employee skills and transition assistance programs	Reference "Selected activities in our six themes" (e.g. leadership and skills): IAR 2020, p.87-88 Leadership and skills: The growth of our company is closely linked to the personal development of every individual and the collective development of the management team. Therefore, we have defined eight key “future skills.” Alongside professional expertise, they describe the skills we feel are necessary and form the new competency model for the management team. They will be established across EnBW in a slightly amended form as the new competency model for all employees in 2021. As part of the “Leadership Development Journey” program, around 235 managers discussed and examined these future skills, their own individual development and the requirements of modern leadership in depth in 36 digital workshops. In the “Next Level Leadership” format, around 1,200 EnBW employees and managers also took part in virtual training courses to promote their personal development in 2020. The main focus was the theme of resilience in order to support employees with the huge changes to their working conditions as a result of the coronaviruspandemic. A qualification program has also been createdthat is specifically designed to provide support to employeeswho are taking on new, agile leadership roles. The talent development program “SP4RK for Pioneers,” which was launched in 2019, combines the development of talent with the development of innovative business models. In the first phase of the program, talent from across the entire company worked for several months in cross-functional teams on projects with a start-up character in order to identify strategically relevant business models. Furthermore, we have developed the digital learning and development platform “LernWerk” (Learning Factory) that allows EnBW employees to independently shape their own development. The first version of the platform was tested at the beginning of 2021, and it will be gradually rolled out.
	Disclosure 404-3 Percentage of employees receiving regular performance and career development reviews	Reference 81% of employees receive feedback on their goal achievement and performance in the annual performance review. Further information regarding employee performance indicators: https://www.enbw.com/company/sustainability/sustainability-reporting/#section_2
GRI Standard Diversity and Equal Opportunity
GRI Standard GRI 103: Management Approach 2016	Disclosure 103-1 Explanation of the material topic and its boundary	Reference This topic is essential for EnBW's three strategic business areas (Intelligent Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).
	Disclosure 103-2 The management approach and its components	Reference "PEI" (People Engagement Index) and "LTIF" (Lost Time Injuries), IAR 2020, S. 40; "Employees goal dimension": IAR 2020, p.86-90; "Expected trends in the employees goal dimension": IAR 2020, p.99
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2020, p.23 "Information on the result of the audit": IAR 2020, p.130
GRI Standard GRI 405: Diversity and Equal Opportunity 2016	Disclosure 405-1 Diversity of governance bodies and employees	Reference "Proportion of women in management positions at EnBW AG": IAR 2020, p. 88; "Corporate bodies": IAR 2020, p. 131ff. Further information regarding employee performance indicators: https://www.enbw.com/company/sustainability/sustainability-reporting/#section_2 Responsibility towards our employees: https://www.enbw.com/company/sustainability/social/employees.html
GRI Standard GRI 405: Diversity and Equal Opportunity 2016	Disclosure 405-2 Ratio of basic salary and remuneration of women to men	Reference Almost 90% of our employees are covered by a collective bargaining agreement, which defines the methodology for grouping and upgrading. The decisive factor here is the job and its requirements. This means that the procedure is per se gender-neutral.
GRI Standard Non-discrimination
GRI Standard GRI 103: Management Approach 2016	Disclosure 103-1 Explanation of the material topic and its boundary	Reference This topic is essential for EnBW's three strategic business areas (Intelligent Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).
	Disclosure 103-2 The management approach and its components	Reference "Responsible raw materials procurement in the coal sector" - "Positioning, overarching concepts and due diligence for the protection of human rights": IAR 2020, p.54-55; "Responsible raw materials procurement in the gas sector" - "Due diligence": IAR 2020, p.56; "Non-financial declaration" - "Procurement": IAR 2020, p.103; Further information: https://www.enbw.com/company/sustainability/sustainability-approach/sustainability-initiatives.html
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2020, p.23 "Information on the result of the audit": IAR 2020, p.130
GRI Standard GRI 406: Non-discrimination 2016	Disclosure 406-1 Incidents of discrimination and corrective actions taken	Reference There were no cases of discrimination in the reporting period. All investments are made in Europe and therefore in OECD countries. In addition, EnBW has initial business activities in Taiwan and the USA. Raw materials are procured from non-OECD countries, and in these cases all relevant human rights aspects are addressed. In addition, we expect our suppliers to ensure safe working conditions for their own employees, for the temporary and contract workers employed by them, and for the subcontractors working for them; these are checked via prequalification questions. Among other things, the UN Global Compact principles must be complied with, including the ILO core labor standards. These include: -the prohibition of child labor, -the prohibition of slavery, forced labor and human trafficking, -the prohibition of direct or indirect discrimination in the workplace, -freedom of association and the right to collective bargaining. https://www.enbw.com/company/sustainability/social/employees.html
GRI Standard Freedom of Association and Collective Bargaining
GRI Standard GRI 103: Management Approach 2016	Disclosure 103-1 Explanation of the material topic and its boundary	Reference This topic is essential for EnBW's three strategic business areas (Intelligent Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).
	Disclosure 103-2 The management approach and its components	Reference "Responsible raw materials procurement in the coal sector" - "Positioning, overarching concepts and due diligence for the protection of human rights": IAR 2020, p.54-55; "Responsible raw materials procurement in the gas sector" - "Due diligence": IAR 2020, p.56; "Non-financial declaration" - "Procurement": IAR 2020, p.103; Further information: https://www.enbw.com/company/sustainability/sustainability-approach/sustainability-initiatives.html
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2020, p.23 "Information on the result of the audit": IAR 2020, p.130
GRI Standard GRI 407: Freedom of Association and Collective Bargaining 2016	Disclosure 407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	Reference There were no cases of discrimination in the reporting period. All investments are made in Europe and therefore in OECD countries. In addition, EnBW has initial business activities in Taiwan and the USA. Raw materials are procured from non-OECD countries, and in these cases all relevant human rights aspects are addressed. In addition, we expect our suppliers to ensure safe working conditions for their own employees, for the temporary and contract workers employed by them, and for the subcontractors working for them; these are checked via prequalification questions. Among other things, the UN Global Compact principles must be complied with, including the ILO core labor standards. These include: -the prohibition of child labor, -the prohibition of slavery, forced labor and human trafficking, -the prohibition of direct or indirect discrimination in the workplace, -freedom of association and the right to collective bargaining.
GRI Standard Child Labor
GRI Standard GRI 103: Management Approach 2016	Disclosure 103-1 Explanation of the material topic and its boundary	Reference This topic is essential for EnBW's three strategic business areas (Intelligent Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).
	Disclosure 103-2 The management approach and its components	Reference "Responsible raw materials procurement in the coal sector" - "Positioning, overarching concepts and due diligence for the protection of human rights": IAR 2020, p.54-55; "Responsible raw materials procurement in the gas sector" - "Due diligence": IAR 2020, p.56; "Non-financial declaration" - "Procurement": IAR 2020, p.103; Further information: https://www.enbw.com/company/sustainability/sustainability-approach/sustainability-initiatives.html
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2020, p.23 "Information on the result of the audit": IAR 2020, p.130
GRI Standard GRI 408: Kinderarbeit 2016	Disclosure 408-1 Operations and suppliers at significant risk for incidents of child labor