EnBW started reporting on the EU taxonomy on a voluntary basis in the 2020 financial year when it already reported on selected taxonomy-aligned economic activities. In the 2021 financial year, we published the information required for all of the final taxonomy criteria that were available at the time the annual report was prepared – as well as voluntarily reporting on taxonomy-aligned key performance indicators. Alongside the information on revenue, capex and opex required by the Taxonomy Regulation, we also reported on the taxonomy KPIs adjusted EBITDA and capex including the proportion for entities accounted for using the equity method (expanded capex). In contrast to the previous year's reporting, we are now able to report the substantial contribution to climate protection made by district heating and gas grids. Furthermore, the publication of the complementary delegated act on 9 March 2022 now means we are able to expand our reporting to include information on our gas and nuclear power activities.
The reporting period comprises the 2022 financial year. We took into account all relevant information up to 13 March 2023. The identification of key themes for our reporting is anchored in the materiality analysis process (p. 47 f.).
Our reporting is based on the “International Reporting Framework” and the recommendations issued by the Task Force on Climate-related Financial Disclosures (TCFD) (p. 150). The reporting of sustainability issues is based on the GRI Standards, including the Electric Utilities Sector Supplement. EnBW has reported for the period from 1 January 2022 to 31 December 2022 in compliance with the GRI Standards. An audit will be carried out in the second quarter of 2023 as part of the GRI content index service. Our sustainability reporting also complies with the Communication on Progress (COP) requirements for the UN Global Compact and is based to an increasing extent on the UN Sustainable Development Goals.