Since the 2024 fiscal year, we have been using the European Sustainability Reporting Standards (ESRS) as the recognized framework for our non-financial statement. The ESRS require that sustainability information be published in a separate section of the management report, the sustainability statement. By using cross-references, we aim to present overarching content—such as our business model, our strategy, and our management system—in the management report outside of the sustainability statement, in order to achieve a holistic presentation of corporate performance within the scope of what is possible. The dimensions of ecology, economy, and social responsibility are firmly anchored in our strategy and reflect a comprehensive, integrated corporate management approach. A key element is the measurement of our goal achievement using key performance indicators. The contents of the non-financial statement can be found in our Index to the Non-Financial Statement of the EnBW Group and EnBW AG in the Annual Report.

The material topics were identified using a double materiality analysis. In addition to impacts, risks and opportunities were also identified and assessed. Our sustainability statement is structured in accordance with ESRS standards. The data points reported therein are derived from the materiality analysis. The general information is followed by details on environmental standards. This is followed by information on social standards and governance standards. In addition, we comply with the reporting requirements under the EU Taxonomy.

In addition, our reporting is guided by the International Integrated Reporting Framework and aligned with the UN Sustainable Development Goals. Reporting in accordance with the guidelines of the UN Global Compact is conducted separately, based on the requirements of the Communication on Progress (COP).

Our top social KPIs also include the LTIF for companies controlled by the GroupFußnote⁰The LTIF for companies controlled by the Group excluding waste management and LTIF overall, which includes waste management, only includes companies with more than 100 employees excluding external agency workers and contractors.Fußnote⁰Newly fully consolidated companies are not included for a maximum transition period of three years. resp. LTIF overall (2025: 1,7 resp. 2,9; from 2025 onwards LTIF energyFußnote⁰LTIF energy (excluding waste management) and LTIF overall, which includes waste management, cover the entire group of consolidated companies for the financial reports, including companies with less than 100 employees and excluding contractors.) and customer satisfaction index EnBW/Yello (2025: 123/170; 2030 target: 148-157/155-175).

In light of global warming, European countries have committed themselves to do more for climate protection. Both the Paris Agreement and the European Green Deal view sustainable investment as an important starting point. A key tool is the creation of an EU-wide classification system for sustainable business activities – the EU taxonomy.

In line with our sustainable corporate strategy, we voluntarily published information on environmentally sustainable revenue, capex and opex as well as adjusted EBITDA for selected business activities in the 2020 financial year. In the 2021 financial year, before the reporting obligation came into effect, we then reported in full on the taxonomy alignment of our activities based on all of the final taxonomy criteria that were available at the time the Integrated Annual Report was prepared. In the 2022 financial year, we included additional economic activities in the areas of gas grids, district heating and electricity generation from gas and combined heat and power. Besides the compulsory information on the taxonomy-aligned revenue, capex and opex, we are also voluntarily publishing additional information on data on adjusted EBITDA and on capex, including the proportion for companies accounted for using the equity method.