Combined management report of the EnBW Group and EnBW AG
The combined management report of the EnBW Group and EnBW AG for the 2020 financial year was audited by KPMG AG Wirtschaftsprüfungsgesellschaft.
The information about the results of operations, net assets and financial position of the EnBW Group is based on the requirements of the International Financial Reporting Standards (IFRS), and, where applicable, German commercial law and German accounting standards (DRS). On the basis of our integrated reporting, the non-financial declaration pursuant to sections 315 b and 289 b HGB is fully integrated into the combined management report of the EnBW Group and EnBW AG and was audited with reasonable assurance and thus subjected to a complete audit by Ernst & Young GmbH Wirtschaftsprüfungsgesellschaft. The reporting of sustainability issues has been based, since the 2017 financial year, on the GRI standards, including the Electric Utilities Sector Supplement. This report was created in accordance with the GRI standards – “Core” option. Furthermore, this integrated report is based on the recommendations for reporting principles and reporting elements contained within the IIRC framework. Our sustainability reporting also complies with the Communication on Progress requirements for the UN Global Compact and is based to an increasing extent on the UN Sustainable Development Goals. These two framework standards, as well as the UN 2030 Agenda for Sustainable Development, have been used as the basis for the non-financial declaration.