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

Integrated reporting combines annual report and sustainability report. Since 2014, we have been informing our stakeholders about all sustainability activities in the integrated annual report. We follow the recommendations of the International Integrated Reporting Council (IIRC; since 2021 Value Reporting Foundation) and strive for a holistic presentation of our corporate performance in one report.

Through our regular materiality analysis process, we ensure that all key topics from the previous fiscal year are included in the Integrated Annual Report. We present our financial and non-financial corporate goals in the dimensions of finance, strategy, customers and society, employees and the environment. We measure the achievement of our targets on the basis of top performance indicators.

Our integrated reporting also includes the non-financial declaration, the GRI Content Index and the TCFD Index.

Integrated Annual Report 2021

To the online version

Non-financial declaration

We have incorporated the entire required content of the non-financial declaration into the Integrated Annual Report 2021. 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
			^TOPKey performance indicators Target achievement 2021	Forecast 2022 Forecast 2022	Oportunities and risks Oportunities and risks
Aspects Description of the business model	Themes -	Concepts, results and measures p. 31 f.	^TOPKey performance indicators -	Forecast 2022 -	Oportunities and risks -
Aspects Materiality analysis	Themes -	Concepts, results and measures p. 53	^TOPKey performance indicators -	Forecast 2022 -	Oportunities and risks -
Aspects EU taxonomy		Concepts, results and measures p. 110 ff.	^TOPKey performance indicators -	Forecast 2022 -	Oportunities and risks -
Aspects Fighting corruption and bribary	Themes Compliance	Concepts, results and measures p. 51 f. p. 57	^TOPKey performance indicators -	Forecast 2022 -	Oportunities and risks p. 132
Aspects Social issues	Themes Social engagement	Concepts, results and measures p. 55 ff.	^TOPKey performance indicators -	Forecast 2022 -	Oportunities and risks p. 132
Aspects Respect for human rights	Themes Procurement	Concepts, results and measures p. 62 ff.	^TOPKey performance indicators -	Forecast 2022 -	Oportunities and risks p. 132
Aspects Standing in society	Themes Reputation		^TOPKey performance indicators ^TOPReputation Index
		Concepts, results and measures p. 53 ff p. 92.	^TOPKey performance indicators p. 92	Forecast 2022 p. 125	Oportunities and risks p. 132
Aspects Customer satisfaction	Themes Customer proximity		^TOPKey performance indicators ^TOPCustomer Satisfaction Index
		Concepts, results and measures p. 53 ff. p. 93 ff.	^TOPKey performance indicators p. 93	Forecast 2022 p. 125 f.	Oportunities and risks p. 132
Aspects Supply quality	Themes Supply reliability		^TOPKey performance indicators ^TOPSAIDI Electricity
		Concepts, results and measures p. 96	^TOPKey performance indicators p. 96	Forecast 2022 p. 126	Oportunities and risks p. 133
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. 31 ff. p. 40 ff. p. 97 f.	^TOPKey performance indicators p. 97 f.	Forecast 2022 p. 126 f.	Oportunities and risks p. 132 f.
	Themes CO₂ intensity / climate protection		^TOPKey performance indicators ^TOPCO₂ intensity
		Concepts, results and measures p. 31 ff. p. 40 ff. p. 97 ff.	^TOPKey performance indicators p. 99	Forecast 2022 p. 126 f.	Oportunities and risks p.133
Aspects Employee issues	Themes Engagement of employees		^TOPKey performance indicators ^TOPPeople Engagement Index (PEI)
		Concepts, results and measures p. 104 ff.	^TOPKey performance indicators p. 104	Forecast 2022 p. 127	Oportunities and risks p. 133
	Themes Occupational safety		^TOPKey performance indicators ^TOPLTIF for companies controlled by the Group
		Concepts, results and measures p. 108 f.	^TOPKey performance indicators p. 107 f.	Forecast 2022 p. 127	Oportunities and risks p. 134

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 2021 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 2021 (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 2021, Back
	Disclosure 102-2 Activities, brands, products, and services	Reference "Group structure and business radius": IAR 2021, p.37-38; "Selected EnBW companies": IAR 2021, p. 37
	Disclosure 102-3 Location of headquarters	Reference IAR 2021, Back
	Disclosure 102-4 Location of operations	Reference "Group structure and business radius" and "Selected EnBW companies": IAR 2021, p.37-38
	Disclosure 102-5 Ownership and legal form	Reference "Management and supervision" and "Shareholders of EnBW": IAR 2021, p. 49-50
	Disclosure 102-6 Markets served	Reference "Group structure and business radius" and "Selected EnBW companies": IAR 2021, p. 37-38
	Disclosure 102-7 Scale of the organization	Reference "EnBW at a glance": IAR 2021, p.7-8; "Value added of the EnBW Group": IAR 2021, p. 35
	Disclosure 102-8 Information on employees and other workers	Reference "Other performance indicators - Employees" : IAR 2021, p.107
	Disclosure 102-9 Supply chain	Reference "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
	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 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
	Disclosure 102-11 Precautionary Principle or approach	Reference "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
	Disclosure 102-12 External initiatives	Reference "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
	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 Management": IAR 2021, p. 15-16
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" 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

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/code-of-conduct.pdf

Governance

GRI Standard	Disclosure	Reference
GRI Standard GRI 102: General Disclosures 2016	Disclosure 102-18 Governance structure	Reference "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

Stakeholder engagement

GRI Standard	Disclosure	Reference
GRI Standard GRI 102: General Disclosures 2016	Disclosure 102-40 List of stakeholder groups	Reference "Our stakeholders": IAR 2021, p. 53; "Selected activities in dialog with our stakeholders": IAR 2021, p. 57
	Disclosure 102-41 Collective bargaining agreements	Reference ESG indicators - Social/Employees (Employees under a collective bargaining agreement): www.enbw.com/company/sustainability/sustainability-reporting/
	Disclosure 102-42 Identifying and selecting stakeholders	Reference "Our stakeholders": IAR 2021, p. 53
	Disclosure 102-43 Approach to stakeholder engagement	Reference "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
	Disclosure 102-44 Key topics and concerns raised	Reference "Materiality analysis": IAR 2021, p. 53

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 2021, p.37-38
	Disclosure 102-46 Defining report content and topic Boundaries	Reference "Important aspects of reporting" and "Presentation and auditing": IAR 2021, p. 5
	Disclosure 102-47 List of material topics	Reference "Materiality analysis": IAR 2021, p. 53; "Index for the non-financial declaration of the EnBW Group and EnBW AG": IAR 2021, p. 144
	Disclosure 102-48 Restatements of information	Reference "Important aspects of reporting": IAR 2021, p. 5
	Disclosure 102-49 Changes in reporting	Reference "Important aspects of reporting": IAR 2021, p. 5
	Disclosure 102-50 Reporting period	Reference "Important aspects of reporting": IAR 2021, p. 5
	Disclosure 102-51 Date of most recent report	Reference EnBW Integrated Annual Report 2020 (25.03.2021; p. 144): https://www.enbw.com/integrated-annual-report-2021/download-center/archive.html
	Disclosure 102-52 Reporting cycle	Reference "Integrated reporting" and "Important aspects of reporting" and "Presentation and auditing": IAR 2021, p. 5
	Disclosure 102-53 Contact point for questions regarding the report	Reference "Contact": IAR 2021, p. 293
	Disclosure 102-54 Claims of reporting in accordance with the GRI Standards	Reference "Important aspects of reporting": IAR 2021, p. 5; GRI content index: https://www.enbw.com/company/sustainability/sustainability-reporting/
	Disclosure 102-55 GRI content index	Reference "Important aspects of reporting": IAR 2021, p. 5; GRI content index: https://www.enbw.com/company/sustainability/sustainability-reporting/
	Disclosure 102-56 External assurance	Reference "Presentation and auditing": IAR 2021, p. 5;

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 operating segments (Smart 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 2021, p. 40-48
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2021, p. 5
GRI Standard GRI 201: Economic Performance 2016	Disclosure 201-1 Direct economic value generated and distributed	Reference "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).
	Disclosure 201-2 Financial implications and other risks and opportunities due to climate change	Reference "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.
	Disclosure 201-3 Defined benefit plan obligations and other retirement plans	Reference "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.
	Disclosure 201-4 Financial assistance received from government	Reference "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 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 operating segments (Smart Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).
	Disclosure 103-2 The management approach and its components	Reference "Selected EnBW companies" in "Baden-Württemberg, Germany and Europe" as well as "Other activities": IAR 2021, p. 37
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2021, p. 5
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 operating segments (Smart 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 2021, p. 40-48; "Sustainable Development Goals", "Social engagement" and "In dialog with citizens": IAR 2021, p. 53-56
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2021, p. 5
GRI Standard GRI 203: Indirect Economic Impacts 2016	Disclosure 203-1 Infrastructure investments and services supported	Reference "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.
GRI Standard GRI 203: Indirect Economic Impacts 2016	Disclosure 203-2 Significant indirect economic impacts	Reference "Social engagement": IAR 2021, p. 55-56
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 operating segments (Smart Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).
	Disclosure 103-2 The management approach and its components	Reference "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
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2021, p. 5
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 operating segments (Smart Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).
	Disclosure 103-2 The management approach and its components	Reference "Compliance and data protection": IAR 2021, p. 51-52
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2021, p. 5
GRI Standard GRI 205: Anti-corruption 2016	Disclosure 205-1 Operations assessed for risks related to corruption	Reference "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.
	Disclosure 205-2 Communication and training about anti-corruption policies and procedures	Reference "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%.
	Disclosure 205-3 Confirmed incidents of corruption and actions taken	Reference "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 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 operating segments (Smart Infrastructure for Customers, System Critical Infrastructure, Sustainable Generation Infrastructure).
	Disclosure 103-2 The management approach and its components	Reference "Compliance and data protection": IAR 2021, p. 51-52
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2021, p. 5
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 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 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 operating segments (Smart 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 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/
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2021, p. 5
GRI Standard GRI 301: Materials 2016	Disclosure 301-1 Materials used by weight or volume	Reference "ESG indicators - Environment/ Materials": www.enbw.com/company/sustainability/sustainability-reporting/
	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 operating segments (Smart 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 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/
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2021, p. 5
GRI Standard GRI 302: Energy 2016	Disclosure 302-1 Energy consumption within the organization	Reference "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/
	Disclosure 302-2 Energy consumption outside of the organization	Reference "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.
	Disclosure 302-3 Energy intensity	Reference "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/
	Disclosure 302-4 Reduction of energy consumption	Reference "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
	Disclosure 302-5 Reductions in energy requirements of products and services	Reference "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 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 operating segments (Smart 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 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/
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2021, p. 5
GRI Standard GRI 303: Water 2016	Disclosure 303-1 Interactions with water as a shared resource	Reference "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/
	Disclosure 303-2 Management of water discharge-related impacts	Reference Water use (example "Increased use of modern cooling towers") - 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 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/
	Disclosure 303-4 Water discharge	Reference "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/
	Disclosure 303-5 Water consumption	Reference "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 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 operating segments (Smart 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 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/
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2021, p. 5
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 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
	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 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 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 operating segments (Smart 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 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/
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2021, p. 5
GRI Standard GRI 305: Emissions 2016	Disclosure 305-1 Direct (Scope 1) GHG emissions	Reference "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/
	Disclosure 305-2 Energy indirect (Scope 2) GHG emissions	Reference "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/
	Disclosure 305-3 Other indirect (Scope 3) GHG emissions	Reference "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/
	Disclosure 305-4 GHG emissions intensity	Reference "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/
	Disclosure 305-5 Reduction of GHG emissions	Reference "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/
	Disclosure 305-6 Emissions of ozone-depleting substances (ODS)		Omission This disclosure is not applicable as for materiality reasons the focus is on SCOPE 1+2+3.
	Disclosure 305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions	Reference "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 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 operating segments (Smart 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 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/
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2021, p. 5
GRI Standard GRI 306: Waste 2020	Disclosure 306-1 Waste generation and significant waste-related impacts	Reference "Non-financial performance indicators" (Environment goal dimension): IAR 2021, p. 289 Further information on environmental indicators: https://www.enbw.com/company/sustainability/sustainability-reporting/
	Disclosure 306-2 Management of waste-related impacts	Reference "Non-financial performance indicators" (Environment goal dimension): IAR 2021, p. 289 Further information on environmental indicators: https://www.enbw.com/company/sustainability/sustainability-reporting/
	Disclosure 306-3 Waste generated		Omission This disclosure is not applicable as there were no "significant spills" and these are not to be expected along the value chain.
	Disclosure 306-4 Waste diverted from disposal	Reference Information regarding waste management: Information related to waste management: https://www.enbw.com/company/sustainability/environment/environment-protection/use-of-resources.html
	Disclosure 306-5 Waste directed to disposal		Omission This disclosure is not applicable, as due to materiality reasons no data is collected and prepared on this matter.
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 operating segments (Smart 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 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/
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2021, p. 5
GRI Standard GRI 307: Environmental Compliance 2016	Disclosure 307-1 Non-compliance with environmental laws and regulations	Reference "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 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 operating segments (Smart 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 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/
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2021, p. 5
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 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).
	Disclosure 308-2 Negative environmental impacts in the supply chain and actions taken	Reference "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 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 operating segments (Smart 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 2021, p. 47; "Employees goal dimension": IAR 2021, p.104-109; "Expected trends in the employees goal dimension": IAR 2021, p.127
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2021, p. 5
GRI Standard GRI 401: Employment 2016	Disclosure 401-1 New employee hires and employee turnover	Reference "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
	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. 2% 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 requirements and other additional regulations according to the tariff contract apply.
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 operating segments (Smart 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 2021, p. 47; "Employees goal dimension": IAR 2021, p.104-109; "Expected trends in the employees goal dimension": IAR 2021, p.127
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2021, p. 5
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. Further information: 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 operating segments (Smart 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 2021, p. 47; "Employees goal dimension": IAR 2021, p.104-109; "Expected trends in the employees goal dimension": IAR 2021, p.127
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2021, p. 5
GRI Standard GRI 403: Occupational Health and Safety 2018	Disclosure 403-1 Occupational health and safety management system	Reference At EnBW, the following companies are certified according to OHSAS18001: EOS, EnBW AG Bereich 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 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
	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 operating segments (Smart 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 2021, p. 47; "Employees goal dimension": IAR 2021, p.104-109; "Expected trends in the employees goal dimension": IAR 2021, p.127
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2021, p. 5
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 goal dimension": IAR 2021, p. 289f. Further information regarding employee performance indicators: https://www.enbw.com/company/sustainability/sustainability-reporting/
	Disclosure 404-2 Programs for upgrading employee skills and transition assistance programs	Reference "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.
	Disclosure 404-3 Percentage of employees receiving regular performance and career development reviews	Reference 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 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 operating segments (Smart 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 2021, p. 47; "Employees goal dimension": IAR 2021, p.104-109; "Expected trends in the employees goal dimension": IAR 2021, p.127
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2021, p. 5
GRI Standard GRI 405: Diversity and Equal Opportunity 2016	Disclosure 405-1 Diversity of governance bodies and employees	Reference "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
GRI Standard GRI 405: Diversity and Equal Opportunity 2016	Disclosure 405-2 Ratio of basic salary and remuneration of women to men	Reference 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 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 operating segments (Smart 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 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
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2021, p. 5
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 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 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 operating segments (Smart 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 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
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2021, p. 5
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 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 operating segments (Smart 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 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
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2021, p. 5
GRI Standard GRI 408: Child Labor 2016	Disclosure 408-1 Operations and suppliers at significant risk for incidents of child labor	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 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 Standard Forced or Compulsory 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 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
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2021, p. 5
GRI Standard GRI 409: Forced or Compulsory Labor 2016	Disclosure 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor	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 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 Standard Rights of Indigenous Peoples
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 operating segments (Smart 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 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
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2021, p. 5
GRI Standard GRI 411: Rights of Indigenous Peoples 2016	Disclosure 411-1 Incidents of violations involving rights of indigenous peoples	Reference 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 Standard Human Rights 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 operating segments (Smart 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 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
	Disclosure 103-3 Evaluation of the management approach	Reference "Presentation and auditing": IAR 2021, p. 5
GRI Standard GRI 412: Human Rights Assessment 2016	Disclosure 412-1 Operations that have been subject to human rights reviews or impact assessments	Reference "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.
GRI Standard GRI 412: Human Rights Assessment 2016	Disclosure 412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening	Reference "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 Standard Local Communities
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 operating segments (Smart 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": IA