Sustainability reporting

GRI 102: General Disclosures 2016

102-1 Name of the organization

102-2 Activities, brands, products, and services

"Group structure and business radius": IAR 2021, p.37-38;
"Selected EnBW companies": IAR 2021, p. 37

102-3 Location of headquarters

102-4 Location of operations

"Group structure and business radius" and "Selected EnBW companies": IAR 2021, p.37-38

102-5 Ownership and legal form

"Management and supervision" and "Shareholders of EnBW": IAR 2021, p. 49-50

102-6 Markets served

"Group structure and business radius" and "Selected EnBW companies": IAR 2021, p. 37-38

102-7 Scale of the organization

"EnBW at a glance": IAR 2021, p.7-8;
"Value added of the EnBW Group": IAR 2021, p. 35

102-8 Information on employees and other workers

"Other performance indicators - Employees" : IAR 2021, p.107

102-9 Supply chain

"Efficient and sustainable procurement processes" und "Responsible raw materials procurement in the coal sector" and "Responsible raw materials procurement in the gas sector": IAR 2021, p. 62-66

102-10 Significant changes to the organization and its supply chain

"Value added for EnBW and its stakeholders" and "Value added statement": IAR 2021, p. 33-35;
"Strategy" - "Sustainable and innovative infrastructure partner", "Anchoring sustainability as a strategic compass", "The next level of ambition: the EnBW sustainability agenda", "Climate neutrality by 2035 as a driver of the transformation", "Sustainable financing" IAR 2021, p. 40-44

102-11 Precautionary Principle or approach

"Principles of the integrated opportunity and risk management system" and "Structure and processes of the integrated opportunity and risk management system": IAR 2021, p. 128-130

102-12 External initiatives

"Integrated reporting" and "Important aspects of reporting" and "Presentation and auditing": IAR 2021, p. 5;
Link: https://www.enbw.com/company/sustainability/sustainability-approach/sustainability-initiatives.html

102-13 Membership of associations

Link: https://www.enbw.com/company/sustainability/sustainability-approach/sustainability-initiatives.html

GRI 102: General Disclosures 2016

102-14 Statement from senior decision-maker

"The Board of Management": IAR 2021, p. 15-16

102-15 Key impacts, risks, and opportunities

"Principles of the integrated opportunity and risk management system" and "Structure and processes of the integrated opportunity and risk management system": IAR 2021, p. 128-130;
"Top opportunities/risks as of 31/12/2021": IAR 2021, p. 134

GRI 102: General Disclosures 2016

102-16 Values, principles, standards, and norms of behavior

EnBW Group Code of Conduct:
https://www.enbw.com/media/investoren/investors_docs/corporate_governance_1/code-of-conduct.pdf

GRI 102: General Disclosures 2016

102-18 Governance structure

"Corporate governance" and "Management and supervision": IAR 2021, p. 49-50;
"The Supervisory Board": IAR 2021, p. 281-282;
"Offices held by members of the Board of Management": IAR 2021, p. 284

GRI 102: General Disclosures 2016

102-40 List of stakeholder groups

"Our stakeholders": IAR 2021, p. 53;
"Selected activities in dialog with our stakeholders": IAR 2021, p. 57

102-41 Collective bargaining agreements

ESG indicators - Social/Employees (Employees under a collective bargaining agreement):
www.enbw.com/company/sustainability/sustainability-reporting/

102-42 Identifying and selecting stakeholders

"Our stakeholders": IAR 2021, p. 53

102-43 Approach to stakeholder engagement

"Our stakeholders" and "Materiality analysis" and "Sustainable Development Goals" and "Sustainability ratings" and "Social engagement" and "In dialog with citizens": IAR 2021, p. 53-57

102-44 Key topics and concerns raised

"Materiality analysis": IAR 2021, p. 53

GRI 102: General Disclosures 2016

102-45 Entities included in the consolidated financial statements

"Group structure and business radius": IAR 2021, p.37-38

102-46 Defining report content and topic Boundaries

"Important aspects of reporting" and "Presentation and auditing": IAR 2021, p. 5

102-47 List of material topics

"Materiality analysis": IAR 2021, p. 53;
"Index for the non-financial declaration of the EnBW Group and EnBW AG": IAR 2021, p. 144

102-48 Restatements of information

"Important aspects of reporting": IAR 2021, p. 5

102-49 Changes in reporting

"Important aspects of reporting": IAR 2021, p. 5

102-50 Reporting period

"Important aspects of reporting": IAR 2021, p. 5

102-51 Date of most recent report

EnBW Integrated Annual Report 2020 (25.03.2021; p. 144):
https://www.enbw.com/integrated-annual-report-2021/download-center/archive.html

102-52 Reporting cycle

"Integrated reporting" and "Important aspects of reporting" and "Presentation and auditing": IAR 2021, p. 5

102-53 Contact point for questions regarding the report

"Contact": IAR 2021, p. 293

102-54 Claims of reporting in accordance with the GRI Standards

"Important aspects of reporting": IAR 2021, p. 5;
GRI content index: https://www.enbw.com/company/sustainability/sustainability-reporting/

102-55 GRI content index

"Important aspects of reporting": IAR 2021, p. 5;
GRI content index: https://www.enbw.com/company/sustainability/sustainability-reporting/

102-56 External assurance

"Presentation and auditing": IAR 2021, p. 5;

GRI 103: Management Approach 2016

103-1 Explanation of the material topic and its boundary

This topic is essential for EnBW's three operating segments (Smart Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).

103-2 The management approach and its components

"Strategy, goals and performance management system": IAR 2021, p. 40-48

103-3 Evaluation of the management approach

"Presentation and auditing": IAR 2021, p. 5

GRI 201: Economic Performance 2016

201-1 Direct economic value generated and distributed

"Value added", "Value added 2021 for EnBW and its stakeholders", "Value added statement": IAR 2021, p. 33-35

The value added statement indicates the degree to which we contribute to the continuing economic development of the company and our stakeholders using our fnancial resources. Further information on the dialog with our stakeholders is summarized in the chapter “In dialog with our stakeholders". We define value added as our cash-relevant business performance in the past financial year less cash-relevant expenses (suppliers and service providers). 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 16.8% (previous year restated: 24.2%). This decrease was mainly attributable to the change in the cash-relevant business performance and in cash-relevant expenses. 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 other stakeholder groups, the retained cash flow is available to the company for future investments without the need to raise additional debt (p. 87).

201-2 Financial implications and other risks and opportunities due to climate change

"Environment goal dimension" - "CO₂ intensity / climate protection": IAR 2021, p. 133

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.

201-3 Defined benefit plan obligations and other retirement plans

"Net assets of EnBW AG": IAR 2021, p. 118-119

The provisions for pensions and similar obligations held by EnBW AG to the amount of €6,348.6 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 reimbursed by the subsidiaries concerned in each case. The increase in the provisions for pensions and similar obligations of €548.2 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 €3,630.7 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 €23,802.6 million are offset by long-term debt of €17,174.5 million.

201-4 Financial assistance received from government

"Research and development: Expenditure and personnel": IAR 2021, p. 60

In the 2021 financial year, we spent €38.6 million (previous year: €70.6 million) on research and development. EnBW innovation management was no longer included in the figures in 2021 because the gradual growth in revenues and the funds deployed for this purpose are distorting the presentation of expenditure on research and development. Adjusted for this change, expenditure on research and development increased in 2021 by 15.2% (previous year restated: €33.5 million). As in the previous year, we received government research grants of €1.0 million.

GRI 103: Management Approach 2016

103-1 Explanation of the material topic and its boundary

This topic is essential for EnBW's three operating segments (Smart Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).

103-2 The management approach and its components

"Selected EnBW companies" in "Baden-Württemberg, Germany and Europe" as well as "Other activities": IAR 2021, p. 37

103-3 Evaluation of the management approach

"Presentation and auditing": IAR 2021, p. 5

GRI 202: Market Presence 2016

202-1 Ratios of standard entry level wage by gender compared to local minimum wage

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.

202-2 Proportion of senior management hired from the local community

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 103: Management Approach 2016

103-1 Explanation of the material topic and its boundary

This topic is essential for EnBW's three operating segments (Smart Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).

103-2 The management approach and its components

"Strategy, goals and performance management system": IAR 2021, p. 40-48;
"Sustainable Development Goals", "Social engagement" and "In dialog with citizens": IAR 2021, p. 53-56

103-3 Evaluation of the management approach

"Presentation and auditing": IAR 2021, p. 5

GRI 203: Indirect Economic Impacts 2016

203-1 Infrastructure investments and services supported

"Strategy" - "Sustainable and innovative infrastructure partner", "Anchoring sustainability as a strategic compass", "The next level of ambition: the EnBW sustainability agenda": IAR 2021, p. 40-43

Our EnBW 2025 strategy is increasingly placing the company’s focus onto the infrastructure aspects of existing energy-related business fields and utilizing our core expertise to exploit new growth opportunities above and beyond the energy sector. Our core expertise – what we do well and do better than many others – lies in the safe and reliable construction, operation and management of critical infrastructure in the energy sector, such as the generation of energy or the distribution of energy by our grid subsidiaries. This can also be transferred to other business fields related to infrastructure. One example of this type of business field is our broadband business in which we have already made significant progress. We are also involved in the expansion of urban infrastructure. As we understand it, urban infrastructure concerns, for example, the smart networking of the energy and heating supplies, telecommunications and mobility. Another new business field is the development of passive mobile phone infrastructure (such as radio towers), whereby we are actively working to improve mobile phone coverage in Baden-Württemberg with, for example, 5G technology.

203-2 Significant indirect economic impacts

"Social engagement": IAR 2021, p. 55-56

GRI 103: Management Approach 2016

103-1 Explanation of the material topic and its boundary

This topic is essential for EnBW's three operating segments (Smart Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).

103-2 The management approach and its components

"Procurement" - "Efficient and sustainable procurement processes" and "Responsible raw materials procurement in the coal sector" and "Responsible raw materials procurement in the gas sector": IAR 2021, p. 62-66

103-3 Evaluation of the management approach

"Presentation and auditing": IAR 2021, p. 5

GRI 204: Procurement Practices 2016

204-1 Proportion of spending on local suppliers

"Supplier Management" (german version): https://www.enbw.com/media/lieferantenportal/lieferantenmanagement-der-enbw.pdf (especially p. 3/6)

GRI 103: Management Approach 2016

103-1 Explanation of the material topic and its boundary

This topic is essential for EnBW's three operating segments (Smart Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).

103-2 The management approach and its components

"Compliance and data protection": IAR 2021, p. 51-52

103-3 Evaluation of the management approach

"Presentation and auditing": IAR 2021, p. 5

GRI 205: Anti-corruption 2016

205-1 Operations assessed for risks related to corruption

"Compliance activities in the reporting year": IAR 2021, p. 51-52;
"Risks associated with the non-financial declaration" - "Compliance": IAR 2021, p. 131-132

- 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. In 2021, they were carried out using a risk-based selection process at those companies directly integrated into the CMS.
- The observance of relevant legal regulations and internal company rules forms the basis of our business activities. Managing compliance risks at EnBW (with a main focus on corruption, antitrust and data protection risks) is the task of the compliance management system, which comprises regular risk assessments of this type. Risks related to fighting corruption and bribery are addressed on p. 49 ff. in a cross-segment manner.

205-2 Communication and training about anti-corruption policies and procedures

"Compliance activities in the reporting year": IAR 2021, p. 51

The reporting year was still characterized by the coronavirus pandemic, which meant that most employees were working from home. The preventative activities related to compliance were largely held in online formats. In 2021, we held training in sensitive areas in accordance with our plans for the year. Training courses for employees in purchasing were the main focus across the Group. New employees at EnBW are obligated to complete an e-learning course on corruption prevention. All of the indirectly integrated companies held training courses to increase awareness among employees. The companies used either the available in-person or online training courses. The number of participants fell in comparison to the previous year by 13.9%.

205-3 Confirmed incidents of corruption and actions taken

"Compliance breaches ": IAR 2021, p. 52

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, ZEAG, VNG, terranets bw and TransnetBW have also established a whistleblower system.
In the reporting year, there were four breaches at directly integrated companies. There was one compliance breach at SWD in the reporting year. No cases of corruption were reported.

GRI 103: Management Approach 2016

103-1 Explanation of the material topic and its boundary

This topic is essential for EnBW's three operating segments (Smart Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).

103-2 The management approach and its components

"Compliance and data protection": IAR 2021, p. 51-52

103-3 Evaluation of the management approach

"Presentation and auditing": IAR 2021, p. 5

GRI 206: Anti-competitive Behavior 2016

206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

"Compliance breaches", IAR 2021, p. 52

We faced neither antitrust law penalty procedures nor third-party antitrust lawsuits in the 2021 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 were also ongoing in 2021. It is not possible to say at the present time when these proceedings will end.

GRI 103: Management Approach 2016

103-1 Explanation of the material topic and its boundary

This topic is essential for EnBW's three operating segments (Smart Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).

103-2 The management approach and its components

"Assessment of the robustness of our business model against the background of climate change": IAR 2021, p. 32-33;
"Environment goal dimension": IAR 2021, p. 97-103;
"Expected trends in the environment goal dimension": IAR 2021, p. 126-127;
"Non-financial declaration" and "Environment goal dimension": IAR 2021, p. 131-133

Further information - Environmental management (ISO 14001): www.enbw.com/company/sustainability/environment/environment-protection/

103-3 Evaluation of the management approach

"Presentation and auditing": IAR 2021, p. 5

GRI 301: Materials 2016

301-1 Materials used by weight or volume

"ESG indicators - Environment/ Materials":
www.enbw.com/company/sustainability/sustainability-reporting/

301-2 Recycled input materials used

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.

301-3 Reclaimed products and their packaging materials

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 103: Management Approach 2016

103-1 Explanation of the material topic and its boundary

This topic is essential for EnBW's three operating segments (Smart Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).

103-2 The management approach and its components

"Assessment of the robustness of our business model against the background of climate change": IAR 2021, p. 32-33;
"Environment goal dimension": IAR 2021, p. 97-103;
"Expected trends in the environment goal dimension": IAR 2021, p. 126-127;
"Non-financial declaration" and "Environment goal dimension": IAR 2021, p. 131-133

Further information - Environmental management (ISO 14001): www.enbw.com/company/sustainability/environment/environment-protection/

103-3 Evaluation of the management approach

"Presentation and auditing": IAR 2021, p. 5

GRI 302: Energy 2016

302-1 Energy consumption within the organization

"Energy consumption": IAR 2021, p. 101

- 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. As a result of the lower use of pump energy and the reduction in the company’s own consumption at the thermal power plants, total final energy consumption fell by around 2.1% in comparison to the previous year from 2,799GWh to 2,741GWh.
- The proportion of renewable energies in final energy consumption increased from 54.6% in 2020 to 60.5% in 2021. This was primarily due to the increase in pump energy at the pumped storage power plants operated by the subsidiary Vorarlberger Illwerke, which uses electricity generated by renewable sources for this purpose.
- 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 5,859 kWh in 2020 to 4,854 kWh in 2021, which was mainly attributable to the fact that employees were continuing to work from home.

Further information: "ESG indicators - Environment / Energy ": www.enbw.com/company/sustainability/sustainability-reporting/

302-2 Energy consumption outside of the organization

"Electricity sales as in previous year, gas sales increase significantly": IAR 2021, p. 76

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.

302-3 Energy intensity

"Energy consumption" (Energy consumption of buildings per employee in kWh per employee): IAR 2021, p. 101

Further information: "ESG indicators - Environment / Energy / Total final energy consumption of administration buildings per employee": https://www.enbw.com/company/sustainability/sustainability-reporting/

302-4 Reduction of energy consumption

"Energy consumption" and "Current selected activities": IAR 2021, p. 101 -103

Within EnBW, various measures are taking place to save energy by increasing efficiency. Selected examples supported by data can be found on the "Energy efficiency at EnBW" website.

Energy efficiency at EnBW:
www.enbw.com/company/sustainability/environment/environment-protection/energy-efficiency.html

Energy efficiency at the customer:
www.enbw.com/company/sustainability/environment/environment-protection/energy-efficiency.html

302-5 Reductions in energy requirements of products and services

"Our operating segments" - "Smart Infrastructure for Customers": IAR 2021, p. 36;
"Customer proximity" and "Selected activities": IAR 2021, p. 92-96;

Further information on EnBW Network Energy Efficiency and Climate Protection (www.enbw.com/contracting/geschaeftskunden/produkte/netzwerke):

The expansion of renewable energies, the reduction of greenhouse gases and the most efficient possible use of energy are the main pillars 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.

GRI 103: Management Approach 2016

103-1 Explanation of the material topic and its boundary

This topic is essential for EnBW's three operating segments (Smart Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).

103-2 The management approach and its components

"Assessment of the robustness of our business model against the background of climate change": IAR 2021, p. 32-33;
"Environment goal dimension": IAR 2021, p. 97-103;
"Expected trends in the environment goal dimension": IAR 2021, p. 126-127;
"Non-financial declaration" and "Environment goal dimension": IAR 2021, p. 131-133

Further information - Environmental management (ISO 14001): www.enbw.com/company/sustainability/environment/environment-protection/

103-3 Evaluation of the management approach

"Presentation and auditing": IAR 2021, p. 5

GRI 303: Water 2016

303-1 Interactions with water as a shared resource

"Non-financial performance indicators" (Water): IAR 2021, p. 289

Performance indicators relating to "Water as a shared resource" can be found on the EnBW website. See "ESG indicators - Environment / Water": https://www.enbw.com/company/sustainability/sustainability-reporting/

303-2 Management of water discharge-related impacts

Water use (example "Increased use of modern cooling towers") - further information:
https://www.enbw.com/company/sustainability/environment/environment-protection/use-of-resources.html

303-3 Water withdrawal

"Non-financial performance indicators" (Extracted water): IAR 2021, p. 289

Performance indicators relating to "Water conservation" can be found on the EnBW website. See "ESG indicators - Environment / Water": https://www.enbw.com/company/sustainability/sustainability-reporting/

303-4 Water discharge

"Non-financial performance indicators" (Water-Aspects): IAR 2021, p. 289

Performance indicators relating to "Water conservation" can be found on the EnBW website. See "ESG indicators - Environment / Water": https://www.enbw.com/company/sustainability/sustainability-reporting/

303-5 Water consumption

"Non-financial performance indicators" (Water consumption): IAR 2021, p. 289

Performance indicators relating to "Water conservation" can be found on the EnBW website. See "ESG indicators - Environment / Water": https://www.enbw.com/company/sustainability/sustainability-reporting/

GRI 103: Management Approach 2016

103-1 Explanation of the material topic and its boundary

This topic is essential for EnBW's three operating segments (Smart Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).

103-2 The management approach and its components

"Assessment of the robustness of our business model against the background of climate change": IAR 2021, p. 32-33;
"Environment goal dimension": IAR 2021, p. 97-103;
"Expected trends in the environment goal dimension": IAR 2021, p. 126-127;
"Non-financial declaration" and "Environment goal dimension": IAR 2021, p. 131-133

Further information - Environmental management (ISO 14001): www.enbw.com/company/sustainability/environment/environment-protection/

103-3 Evaluation of the management approach

"Presentation and auditing": IAR 2021, p. 5

GRI 304: Biodiversity 2016

304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas

This disclosure is not applicable as there are no EnBW sites in such areas

304-2 Significant impacts of activities, products, and services on biodiversity

"In dialog with our stakeholders" (Biodiversity: Funding program “Stimuli for Diversity”): IAR 2021, p. 57;
"Current selected activities" (Conservation of biological diversity): IAR 2021, p. 102-103

Datailed information on biodiversity (activities, etc.): https://www.enbw.com/company/sustainability/environment/environment-protection/biodiversity.html

304-3 Habitats protected or restored

"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

304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations

Every construction - whether residential or industrial - always represents an intervention in 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.

Detailed information:
- Wind energy - protecting people, the environment and nature (website only available in german)
https://www.enbw.com/erneuerbare-energien/windenergie/schutz-von-mensch-und-umwelt/
- Transnet BW
https://www.transnetbw.com/en/company/portrait/sustainability

GRI 103: Management Approach 2016

103-1 Explanation of the material topic and its boundary

This topic is essential for EnBW's three operating segments (Smart Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).

103-2 The management approach and its components

"Assessment of the robustness of our business model against the background of climate change": IAR 2021, p. 32-33;
"Environment goal dimension": IAR 2021, p. 97-103;
"Expected trends in the environment goal dimension": IAR 2021, p. 126-127;
"Non-financial declaration" and "Environment goal dimension": IAR 2021, p. 131-133

Further information - Environmental management (ISO 14001): www.enbw.com/company/sustainability/environment/environment-protection/

103-3 Evaluation of the management approach

"Presentation and auditing": IAR 2021, p. 5

GRI 305: Emissions 2016

305-1 Direct (Scope 1) GHG emissions

"Carbon footprint of EnBW": IAR 2021, p. 100-101

Direct CO₂ emissions are determined mainly by the deployment of power plants. In 2021, lower wind yields and market-driven developments, especially in the gas sector, primarily led to higher electricity generation at our fossil fuel-fired power plants and thus to an increase in direct CO₂ emissions from 9.5 million t CO₂eq in 2020 to 16.3 million t CO₂eq in 2021. Netze BW acquired certificates of origin for sufficient quantities of green electricity in 2021 to cover its procurement of electricity to compensate for grid losses and thus permanently withdrew these certificates from the market. As a result, the Scope 2 emissions of Netze BW related to the procurement of electricity to compensate for grid losses fell to zero. This resulted in a fall in the Scope 2 CO₂ emissions at EnBW from 0.77 million t CO₂eq to 0.44 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. The Scope 3 emissions increased in the 2021 financial year in comparison to the previous year. This was primarily due to higher gas sales compared to 2020. Due to updated avoidance factors from the German Environment Agency and an increase in biogas activities, CO₂ emissions avoided rose from 8.9 million t CO₂eq to 9.8 million t CO₂eq.

Further information on environmental indicators: https://www.enbw.com/company/sustainability/sustainability-reporting/

305-2 Energy indirect (Scope 2) GHG emissions

"Carbon footprint of EnBW": IAR 2021, p. 100-101

Direct CO₂ emissions are determined mainly by the deployment of power plants. In 2021, lower wind yields and market-driven developments, especially in the gas sector, primarily led to higher electricity generation at our fossil fuel-fired power plants and thus to an increase in direct CO₂ emissions from 9.5 million t CO₂eq in 2020 to 16.3 million t CO₂eq in 2021. Netze BW acquired certificates of origin for sufficient quantities of green electricity in 2021 to cover its procurement of electricity to compensate for grid losses and thus permanently withdrew these certificates from the market. As a result, the Scope 2 emissions of Netze BW related to the procurement of electricity to compensate for grid losses fell to zero. This resulted in a fall in the Scope 2 CO₂ emissions at EnBW from 0.77 million t CO₂eq to 0.44 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. The Scope 3 emissions increased in the 2021 financial year in comparison to the previous year. This was primarily due to higher gas sales compared to 2020. Due to updated avoidance factors from the German Environment Agency and an increase in biogas activities, CO₂ emissions avoided rose from 8.9 million t CO₂eq to 9.8 million t CO₂eq.

Further information on environmental indicators: https://www.enbw.com/company/sustainability/sustainability-reporting/

305-3 Other indirect (Scope 3) GHG emissions

"Carbon footprint of EnBW": IAR 2021, p. 100-101

Direct CO₂ emissions are determined mainly by the deployment of power plants. In 2021, lower wind yields and market-driven developments, especially in the gas sector, primarily led to higher electricity generation at our fossil fuel-fired power plants and thus to an increase in direct CO₂ emissions from 9.5 million t CO₂eq in 2020 to 16.3 million t CO₂eq in 2021. Netze BW acquired certificates of origin for sufficient quantities of green electricity in 2021 to cover its procurement of electricity to compensate for grid losses and thus permanently withdrew these certificates from the market. As a result, the Scope 2 emissions of Netze BW related to the procurement of electricity to compensate for grid losses fell to zero. This resulted in a fall in the Scope 2 CO₂ emissions at EnBW from 0.77 million t CO₂eq to 0.44 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. The Scope 3 emissions increased in the 2021 financial year in comparison to the previous year. This was primarily due to higher gas sales compared to 2020. Due to updated avoidance factors from the German Environment Agency and an increase in biogas activities, CO₂ emissions avoided rose from 8.9 million t CO₂eq to 9.8 million t CO₂eq.

Further information on environmental indicators: https://www.enbw.com/company/sustainability/sustainability-reporting/

305-4 GHG emissions intensity

"Definition of the key performance indicators" (CO₂ intensity): IAR 2021, p. 45-47

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 (p. 99 and 127 f.).

"CO2 intensity / climate protection": IAR 2021, p. 99

The CO₂ intensity of our own electricity generation increased in comparison to the previous year to 478g/kWh. With respect to our target of reducing the CO₂ intensity of our own electricity generation, 2020 was an exceptional year that was subject to extraordinary effects. Electricity generation at our fossil fuel-fired power plants was thus significantly lower than expected due to market-driven developments. In the Integrated Annual Report 2020, we thus forecast a CO₂ intensity for 2021 at the same level as in 2020 in the best-case scenario, and an increase of 15% in the worst-case scenario. In the 2021 financial year, economic activities recovered as we had previously forecast and this resulted in a catch-up effect with high demand for energy and raw materials. Furthermore, the 2021 financial year was characterized by below-average wind conditions and, in particular, market driven developments, especially in the gas sector. Significantly higher volumes of electricity were generated using fossil fuel-fired power plants as a result, which is why the forecasted range for CO₂ intensity in 2021 in comparison to the exceptional year 2020 was exceeded. Nevertheless, CO₂ intensity in 2021 was 12.7% lower than in 2018 and thus still at the lower end of our target corridor for reducing our CO₂ intensity by 2025 by between -15% and -30% in comparison to the reference year of 2018.

Further information on environmental indicators: https://www.enbw.com/company/sustainability/sustainability-reporting/

305-5 Reduction of GHG emissions

"Expansion of renewable energies" and "CO₂ intensity / climate protection": IAR 2021, p. 97-99

Our Group environmental targets - integrated into the Group strategy EnBW 2025 - relate to the expansion of renewable energies and our contribution to climate protection. These targets are measured using the top performance indicators "e installed output of renewable energies (RE) and the share of the generation capacity accounted for by RE" as well as CO₂ intensity.

Further information on environmental indicators: https://www.enbw.com/company/sustainability/sustainability-reporting/

305-6 Emissions of ozone-depleting substances (ODS)

This disclosure is not applicable as for materiality reasons the focus is on SCOPE 1+2+3.

305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions

"Non-financial performance indicators" (Environment goal dimension): IAR 2021, p. 289

Further information on environmental indicators: https://www.enbw.com/company/sustainability/sustainability-reporting/

GRI 103: Management Approach 2016

103-1 Explanation of the material topic and its boundary

This topic is essential for EnBW's three operating segments (Smart Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).

103-2 The management approach and its components

"Assessment of the robustness of our business model against the background of climate change": IAR 2021, p. 32-33;
"Environment goal dimension": IAR 2021, p. 97-103;
"Expected trends in the environment goal dimension": IAR 2021, p. 126-127;
"Non-financial declaration" and "Environment goal dimension": IAR 2021, p. 131-133

Further information - Environmental management (ISO 14001): www.enbw.com/company/sustainability/environment/environment-protection/

103-3 Evaluation of the management approach

"Presentation and auditing": IAR 2021, p. 5

GRI 306: Waste 2020

306-1 Waste generation and significant waste-related impacts

"Non-financial performance indicators" (Environment goal dimension): IAR 2021, p. 289

Further information on environmental indicators: https://www.enbw.com/company/sustainability/sustainability-reporting/

306-2 Management of waste-related impacts

"Non-financial performance indicators" (Environment goal dimension): IAR 2021, p. 289

Further information on environmental indicators: https://www.enbw.com/company/sustainability/sustainability-reporting/

306-3 Waste generated

This disclosure is not applicable as there were no "significant spills" and these are not to be expected along the value chain.

306-4 Waste diverted from disposal

Information regarding waste management: Information related to waste management:
https://www.enbw.com/company/sustainability/environment/environment-protection/use-of-resources.html

306-5 Waste directed to disposal

This disclosure is not applicable, as due to materiality reasons no data is collected and prepared on this matter.

GRI 103: Management Approach 2016

103-1 Explanation of the material topic and its boundary

This topic is essential for EnBW's three operating segments (Smart Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).

103-2 The management approach and its components

"Assessment of the robustness of our business model against the background of climate change": IAR 2021, p. 32-33;
"Environment goal dimension": IAR 2021, p. 97-103;
"Expected trends in the environment goal dimension": IAR 2021, p. 126-127;
"Non-financial declaration" and "Environment goal dimension": IAR 2021, p. 131-133

Further information - Environmental management (ISO 14001): www.enbw.com/company/sustainability/environment/environment-protection/

103-3 Evaluation of the management approach

"Presentation and auditing": IAR 2021, p. 5

GRI 307: Environmental Compliance 2016

307-1 Non-compliance with environmental laws and regulations

"Compliance breaches": IAR 2021, p. 52

We faced neither antitrust law penalty procedures nor third-party antitrust lawsuits in the 2021 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 also continued throughout 2021. It is not possible to say at the present time when these proceedings will end.

GRI 103: Management Approach 2016

103-1 Explanation of the material topic and its boundary

This topic is essential for EnBW's three operating segments (Smart Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).

103-2 The management approach and its components

"Assessment of the robustness of our business model against the background of climate change": IAR 2021, p. 32-33;
"Environment goal dimension": IAR 2021, p. 97-103;
"Expected trends in the environment goal dimension": IAR 2021, p. 126-127;
"Non-financial declaration" and "Environment goal dimension": IAR 2021, p. 131-133

Further information - Environmental management (ISO 14001): www.enbw.com/company/sustainability/environment/environment-protection/

103-3 Evaluation of the management approach

"Presentation and auditing": IAR 2021, p. 5

GRI 308: Supplier Environmental Assessment 2016

308-1 New suppliers that were screened using environmental criteria

"Efficient and sustainable procurement processes": IAR 2021, p. 62

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 around 85% of our suppliers by the end of 2021 (measured by procurement volume).

308-2 Negative environmental impacts in the supply chain and actions taken

"Efficient and sustainable procurement processes": IAR 2021, p. 62

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 103: Management Approach 2016

103-1 Explanation of the material topic and its boundary

This topic is essential for EnBW's three operating segments (Smart Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).

103-2 The management approach and its components

"PEI" (People Engagement Index) and "LTIF" (Lost Time Injuries), IAR 2021, p. 47;
"Employees goal dimension": IAR 2021, p.104-109;
"Expected trends in the employees goal dimension": IAR 2021, p.127

103-3 Evaluation of the management approach

"Presentation and auditing": IAR 2021, p. 5

GRI 401: Employment 2016

401-1 New employee hires and employee turnover

"Other performance indicators": IAR 2021, S. 107

As of 31 December 2021, the EnBW Group had 26,064 employees, which was 1,409 more than at the end of 2020. This increase was primarily due to taking on new employees in strategic growth fields.
The increase in the number of employees in the Smart Infrastructure for Customers segment was primarily due to the first-time consolidation of investments, as well as the recruitment of additional personnel due to the expansion of broadband and increased demand for energy and storage solutions. In the System Critical Infrastructure segment, the increase in the number of employees was due to the importance of the regulated business and also the first-time consolidation of an
investment. The digitalization and transformation processes as well as restructuring within the Group increased the number of employees in Other. The employee turnover ratio stood at 6.2% in 2021 and was thus 0.3 percentage points higher than the figure in the previous year.

"Non-financial performance indicators" (Employees goal dimension): IAR 2021, p. 289f.

Further information on emloyee indecators: https://www.enbw.com/company/sustainability/sustainability-reporting/

"Our responsibility towards our employees":
https://www.enbw.com/company/sustainability/social/employees.html

401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees

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. 2% of the workforce) receive a large proportion of the company benefits.

401-3 Parental leave

EnBW offers various services in the context of parental care and parental leave.
https://www.enbw.com/company/sustainability/social/employees.html

Not applicable. The legal requirements and other additional regulations according to the tariff contract apply.

GRI 103: Management Approach 2016

103-1 Explanation of the material topic and its boundary

This topic is essential for EnBW's three operating segments (Smart Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).

103-2 The management approach and its components

"PEI" (People Engagement Index) and "LTIF" (Lost Time Injuries), IAR 2021, p. 47;
"Employees goal dimension": IAR 2021, p.104-109;
"Expected trends in the employees goal dimension": IAR 2021, p.127

103-3 Evaluation of the management approach

"Presentation and auditing": IAR 2021, p. 5

GRI 402: Labor/Management Relations 2016

402-1 Minimum notice periods regarding operational changes

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.

Further information:
https://www.enbw.com/company/sustainability/social/employees.html

GRI 103: Management Approach 2016

103-1 Explanation of the material topic and its boundary

This topic is essential for EnBW's three operating segments (Smart Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).

103-2 The management approach and its components

"PEI" (People Engagement Index) and "LTIF" (Lost Time Injuries), IAR 2021, p. 47;
"Employees goal dimension": IAR 2021, p.104-109;
"Expected trends in the employees goal dimension": IAR 2021, p.127

103-3 Evaluation of the management approach

"Presentation and auditing": IAR 2021, p. 5

GRI 403: Occupational Health and Safety 2018

403-1 Occupational health and safety management system

At EnBW, the following companies are certified according to OHSAS18001: EOS, EnBW AG Bereich EnBW T-BE, Netze BW.

403-2 Hazard identification, risk assessment, and incident investigation

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.

403-3 Occupational health services

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.

403-4 Worker participation, consultation, and communication on occupational health and safety

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.

403-5 Worker training on occupational health and safety

The required training and instruction are derived from the risk assessments. Qualifications are always managed via Quentic.

403-6 Promotion of worker health

At EnBW, the Occupational Health Service offers extensive measures and programs to promote health. These are published on the EnBW intranet.

403-7 Prevention and mitigation of occupational health and safety impacts
directly linked by business relationships

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.

403-8 Workers covered by an occupational health and safety management
system

Netze BW approx. 5300, EOS approx. 90, EnBW T-BE approx. 250

403-9 Work-related injuries

"Occupational safety" and "LTIF": IAR 2021, p. 107-109;
"Non-financial performance indicators" - "Employees goal dimension": IAR 2021, p. 289f.

Further information:
- regarding employee performance indicators: https://www.enbw.com/company/sustainability/sustainability-reporting/
- redarding our responsipility towards our employees
https://www.enbw.com/company/sustainability/social/employees.html

403-10 Work-related ill health

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 103: Management Approach 2016

103-1 Explanation of the material topic and its boundary

This topic is essential for EnBW's three operating segments (Smart Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).

103-2 The management approach and its components

"PEI" (People Engagement Index) and "LTIF" (Lost Time Injuries), IAR 2021, p. 47;
"Employees goal dimension": IAR 2021, p.104-109;
"Expected trends in the employees goal dimension": IAR 2021, p.127

103-3 Evaluation of the management approach

"Presentation and auditing": IAR 2021, p. 5

GRI 404: Training and Education 2016

404-1 Average hours of training per year per employee

"Non-financial performance indicators" - "Employees goal dimension": IAR 2021, p. 289f.

Further information regarding employee performance indicators: https://www.enbw.com/company/sustainability/sustainability-reporting/

404-2 Programs for upgrading employee skills and transition assistance programs

"Selected activities in our six themes" (Example: Leadership skills): IAR 2021, p. 105

The growth of our company is closely linked to the personal development of every individual and the collective development of the management team. Under the name “EnBW Guides,” we have developed a new competency model in a cross-functional team comprising members of the works council, representatives from the business areas and HR personnel. This new competency model defines the eight overarching skills that will be required in the future. The eight key skills and what they stand for are presented in a series of videos.
Furthermore, we have developed the digital learning and development platform “LernWerk” (Learning Factory) that helps our employees to independently shape their own development. A prototype of the platform was tested at the end of the year, initially by around 80 internal specialists and subject matter experts. We will start to rollout “LernWerk” to the employees in the functional units at EnBW AG in the first quarter of 2022.

404-3 Percentage of employees receiving regular performance and career development reviews

80% 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/

GRI 103: Management Approach 2016

103-1 Explanation of the material topic and its boundary

This topic is essential for EnBW's three operating segments (Smart Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).

103-2 The management approach and its components

"PEI" (People Engagement Index) and "LTIF" (Lost Time Injuries), IAR 2021, p. 47;
"Employees goal dimension": IAR 2021, p.104-109;
"Expected trends in the employees goal dimension": IAR 2021, p.127

103-3 Evaluation of the management approach

"Presentation and auditing": IAR 2021, p. 5

GRI 405: Diversity and Equal Opportunity 2016

405-1 Diversity of governance bodies and employees

"Proportion of female managers at EnBW AG": IAR 2021, p. 106;
"Corporate bodies": IAR 2021, p. 280ff.

Further information:
- regarding employee performance indicators: https://www.enbw.com/company/sustainability/sustainability-reporting/
- redarding our responsipility towards our employees
https://www.enbw.com/company/sustainability/social/employees.html

405-2 Ratio of basic salary and remuneration of women to men

85,3 % 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.

In addition to the HR department, the works council also monitors the implementation of fair and equal compensation in the context of its statutory participation rights.

GRI 103: Management Approach 2016

103-1 Explanation of the material topic and its boundary

This topic is essential for EnBW's three operating segments (Smart Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).

103-2 The management approach and its components

"Responsible raw materials procurement in the coal sector" - "Positioning, overarching concepts and due diligence for the protection of human rights": IAR 2021, p. 64-65;
"Responsible raw materials procurement in the gas sector" - "Exercising due diligence": IAR 2021, p. 66;
"Non-financial declaration" - "Procurement": IAR 2021, p. 132;

Further information:
https://www.enbw.com/company/sustainability/sustainability-approach/sustainability-initiatives.html

103-3 Evaluation of the management approach

"Presentation and auditing": IAR 2021, p. 5

GRI 406: Non-discrimination 2016

406-1 Incidents of discrimination and corrective actions taken

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 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.

Further information:
https://www.enbw.com/company/sustainability/social/employees.html

GRI 103: Management Approach 2016

103-1 Explanation of the material topic and its boundary

This topic is essential for EnBW's three operating segments (Smart Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).

103-2 The management approach and its components

"Responsible raw materials procurement in the coal sector" - "Positioning, overarching concepts and due diligence for the protection of human rights": IAR 2021, p. 64-65;
"Responsible raw materials procurement in the gas sector" - "Exercising due diligence": IAR 2021, p. 66;
"Non-financial declaration" - "Procurement": IAR 2021, p. 132;

Further information:
https://www.enbw.com/company/sustainability/sustainability-approach/sustainability-initiatives.html

103-3 Evaluation of the management approach

"Presentation and auditing": IAR 2021, p. 5

GRI 407: Freedom of Association and Collective Bargaining 2016

407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

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 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 103: Management Approach 2016

103-1 Explanation of the material topic and its boundary

This topic is essential for EnBW's three operating segments (Smart Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).

103-2 The management approach and its components

"Responsible raw materials procurement in the coal sector" - "Positioning, overarching concepts and due diligence for the protection of human rights": IAR 2021, p. 64-65;
"Responsible raw materials procurement in the gas sector" - "Exercising due diligence": IAR 2021, p. 66;
"Non-financial declaration" - "Procurement": IAR 2021, p. 132;

Further information:
https://www.enbw.com/company/sustainability/sustainability-approach/sustainability-initiatives.html

103-3 Evaluation of the management approach

"Presentation and auditing": IAR 2021, p. 5

GRI 408: Child Labor 2016

408-1 Operations and suppliers at significant risk for incidents of child labor

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 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.

Further information:
https://www.enbw.com/company/sustainability/social/employees.html

GRI 103: Management Approach 2016

103-1 Explanation of the material topic and its boundary

This topic is essential for EnBW's three strategic business areas (Intelligent Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).

103-2 The management approach and its components

"Responsible raw materials procurement in the coal sector" - "Positioning, overarching concepts and due diligence for the protection of human rights": IAR 2021, p. 64-65;
"Responsible raw materials procurement in the gas sector" - "Exercising due diligence": IAR 2021, p. 66;
"Non-financial declaration" - "Procurement": IAR 2021, p. 132;

Further information:
https://www.enbw.com/company/sustainability/sustainability-approach/sustainability-initiatives.html

103-3 Evaluation of the management approach

"Presentation and auditing": IAR 2021, p. 5

GRI 409: Forced or Compulsory Labor 2016

409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor

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 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.

Further information:
https://www.enbw.com/company/sustainability/social/employees.html

GRI 103: Management Approach 2016

103-1 Explanation of the material topic and its boundary

This topic is essential for EnBW's three operating segments (Smart Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).

103-2 The management approach and its components

"Responsible raw materials procurement in the coal sector" - "Positioning, overarching concepts and due diligence for the protection of human rights": IAR 2021, p. 64-65;
"Responsible raw materials procurement in the gas sector" - "Exercising due diligence": IAR 2021, p. 66;
"Non-financial declaration" - "Procurement": IAR 2021, p. 132;

Further information:
https://www.enbw.com/company/sustainability/sustainability-approach/sustainability-initiatives.html

103-3 Evaluation of the management approach

"Presentation and auditing": IAR 2021, p. 5

GRI 411: Rights of Indigenous Peoples 2016

411-1 Incidents of violations involving rights of indigenous peoples

All investments are made in Europe and thus in OECD countries. In addition, EnBW has business activities (travel and office establishment) in Taiwan and the USA.
Raw materials are procured from non-OECD countries; in these cases, all relevant human rights aspects are resolutely 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 issues.

Here, the rights of the indigenous population are explicitly addressed in contracts via CSR clauses.

Further information (EnBW Code od Conduct, Materials Procurement): https://www.enbw.com/company/sustainability/social/raw-material-procurement.html

GRI 103: Management Approach 2016

103-1 Explanation of the material topic and its boundary

This topic is essential for EnBW's three operating segments (Smart Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).

103-2 The management approach and its components

"Responsible raw materials procurement in the coal sector" - "Positioning, overarching concepts and due diligence for the protection of human rights": IAR 2021, p. 64-65;
"Responsible raw materials procurement in the gas sector" - "Exercising due diligence": IAR 2021, p. 66;
"Non-financial declaration" - "Procurement": IAR 2021, p. 132;

Further information:
https://www.enbw.com/company/sustainability/sustainability-approach/sustainability-initiatives.html

103-3 Evaluation of the management approach

"Presentation and auditing": IAR 2021, p. 5

GRI 412: Human Rights Assessment 2016

412-1 Operations that have been subject to human rights reviews or impact assessments

"Responsible raw materials procurement in the coal sector": IAR 2021, p. 64-65;
"Responsible raw materials procurement in the gas sector": IAR 2021, p. 66

All business locations are in Europe and therefore in OECD countries. Only raw materials are procured from non-OECD countries; in these cases, all relevant human rights aspects are taken into account in the supplier evaluation. In addition, EnBW has business activities in Taiwan and the USA.

412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening

"Responsible raw materials procurement in the coal sector": IAR 2021, p. 64-65;
"Responsible raw materials procurement in the gas sector": IAR 2021, p. 66

All investments are made in Europe and thus in OECD countries. In addition, EnBW has business activities in Taiwan and the USA.
Only raw materials are procured from non-OECD countries, and in these cases all relevant human rights aspects are addressed.

Further information (EnBW Code of Conduct - Raw Materials Procurement): https://www.enbw.com/company/sustainability/social/raw-material-procurement.html

GRI 103: Management Approach 2016

103-1 Explanation of the material topic and its boundary

This topic is essential for EnBW's three operating segments (Smart Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).

103-2 The management approach and its components

"Responsible raw materials procurement in the coal sector" - "Positioning, overarching concepts and due diligence for the protection of human rights": IAR 2021, p. 64-65;
"Responsible raw materials procurement in the gas sector" - "Exercising due diligence": IAR 2021, p. 66;
"Non-financial declaration" - "Procurement": IAR 2021, p. 132;

Further information:
https://www.enbw.com/company/sustainability/sustainability-approach/sustainability-initiatives.html

103-3 Evaluation of the management approach

"Presentation and auditing": IAR 2021, p. 5

GRI 413: Local Communities 2016

413-1 Operations with local community engagement, impact assessments, and development programs

All investments are made in Europe and thus in OECD countries. In addition, EnBW has business activities in Taiwan and the USA.
Only raw materials are procured from non-OECD countries, and in these cases all relevant human rights aspects are addressed.

413-2 Operations with significant actual and potential negative impacts on local communities

Further information: Example "Raw Material Procurement - Taking responsibility": https://www.enbw.com/company/sustainability/social/raw-material-procurement.html

GRI 103: Management Approach 2016

103-1 Explanation of the material topic and its boundary

This topic is essential for EnBW's three operating segments (Smart Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).

103-2 The management approach and its components

"Responsible raw materials procurement in the coal sector" - "Positioning, overarching concepts and due diligence for the protection of human rights": IAR 2021, p. 64-65;
"Responsible raw materials procurement in the gas sector" - "Exercising due diligence": IAR 2021, p. 66;
"Non-financial declaration" - "Procurement": IAR 2021, p. 132;

Further information:
https://www.enbw.com/company/sustainability/sustainability-approach/sustainability-initiatives.html

103-3 Evaluation of the management approach

"Presentation and auditing": IAR 2021, p. 5

GRI 414: Supplier Social Assessment 2016

414-1 New suppliers that were screened using social criteria

"Efficient and sustainable procurement processes" and "Responsible raw materials procurement in the coal sector" as well as "Responsible raw materials procurement in the gas sector": IAR 2021, p. 62-66

- 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.

- A large number of suppliers and service providers play an important role in our efforts to achieve a leading position on the energy market. Supplier management promotes successful cooperation with our suppliers because it makes the performance of the suppliers transparent and also makes continuous optimization in partnership possible. The careful selection of our business partners is a part of our risk management system and supports the observance of legal regulations and internally defined quality standards. Especially with regard to the selective internationalization of the business, central purchasing at EnBW AG is also developing an integrated supply chain management system in close cooperation with the business and functional units.
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 around 85% of our suppliers by the end of 2021 (measured by procurement volume).

- Respecting human rights and protecting the environment are key pillars of our corporate culture. In cooperation with our business partners, we aim to improve the situation with respect to sustainability across the entire supply chain. We are thus planning to make our procurement process even more sustainable in the future – especially with consideration to social and ecological aspects. As part of a sustainable procurement project, which is one of the measures in the EnBW sustainability program (p. 41), a Supplier Code of Conduct (SCoC) was developed in 2020. It was introduced in 2021 as a shared set of values and an important criterion for the selection and development of our suppliers..

414-2 Negative social impacts in the supply chain and actions taken

"Efficient and sustainable procurement processes" and "Responsible raw materials procurement in the coal sector" as well as "Responsible raw materials procurement in the gas sector": IAR 2021, p. 62-66

- 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.

- A large number of suppliers and service providers play an important role in our efforts to achieve a leading position on the energy market. Supplier management promotes successful cooperation with our suppliers because it makes the performance of the suppliers transparent and also makes continuous optimization in partnership possible. The careful selection of our business partners is a part of our risk management system and supports the observance of legal regulations and internally defined quality standards. Especially with regard to the selective internationalization of the business, central purchasing at EnBW AG is also developing an integrated supply chain management system in close cooperation with the business and functional units.
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 around 85% of our suppliers by the end of 2021 (measured by procurement volume).

- Respecting human rights and protecting the environment are key pillars of our corporate culture. In cooperation with our business partners, we aim to improve the situation with respect to sustainability across the entire supply chain. We are thus planning to make our procurement process even more sustainable in the future – especially with consideration to social and ecological aspects. As part of a sustainable procurement project, which is one of the measures in the EnBW sustainability program (p. 41), a Supplier Code of Conduct (SCoC) was developed in 2020. It was introduced in 2021 as a shared set of values and an important criterion for the selection and development of our suppliers.

GRI 103: Management Approach 2016

103-1 Explanation of the material topic and its boundary

This topic is essential for EnBW's three operating segments (Smart Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).

103-2 The management approach and its components

At the political level, we maintain an open and regular dialog. The Communication and Policy Division has representative offices in Berlin, Stuttgart and Brussels to conduct political dialog with the federal and state governments and at EU level. We follow political initiatives and legislative processes, report back to the Group and contribute the Group's position to the political debate. We actively participate in the political decision-making process and provide impetus on all key issues of the energy transition (for example, promotion of renewables, market design and grids). We seek dialog with parliament, government, interest groups and non-governmental organizations (NGOs) and advise on legal and economic framework conditions. This is done through position papers, our own specialist events, background discussions and the participation of our stakeholders in events. The aim is to promote professional exchange, show willingness to talk and maintain dialog.

103-3 Evaluation of the management approach

"Presentation and auditing": IAR 2021, p. 5

GRI 415: Public Policy 2016

415-1 Political contributions

We do not make any donations to politicians, political parties or political institutions. Strict compliance and sponsorship regulations apply at EnBW, which we also apply in our lobbying work. We do not engage in partisanship, but review sponsorship or advertising requests from all established parties according to the same criteria and make a balanced commitment. We document our sponsorship rate contractually and receive appropriate consideration for our financial contribution, for example a logo presence on the sponsor board or mention in the invitation.

GRI 103: Management Approach 2016

103-1 Explanation of the material topic and its boundary

This topic is essential for EnBW's three operating segments (Smart Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).

103-2 The management approach and its components

"Our operating segments": IAR 2021, p. 36;
"Goals and performance management system" - "Performance management system" and "Definition of the key performance indicators" (Customer Satisfaction Index): IAR 2021, p. 40-49;
"Customers and society goal dimension" - "Customer proximity" and "Selected activities": IAR 2021, p. 92-96;
"Expected trends in the customers and society goal dimension" - "Customer Satisfaction Index": IAR 2021, p. 125-126