General disclosures

Enexis Holding N.V. is the head of Enexis Groep and is a public limited company with its registered office at Magistratenlaan 116 in 's-Hertogenbosch, the Netherlands (Chamber of Commerce number 17238877). Enexis Groep specialises in the construction, maintenance, management and development of distribution networks for electricity – such as power cables and medium- and low-voltage stations – and gas, including pipelines and gas stations, as well as related activities.

About the sustainability statement

Although the CSRD is not yet a legal requirement for Enexis Holding N.V., our sustainability statement is prepared based on the European Sustainability Reporting Standards (ESRS) as required by the Corporate Sustainability Reporting Directive.

The consolidated sustainability statements for the financial year 2024 includes Enexis Holding N.V. and its subsidiaries (hereinafter jointly referred to as Enexis Groep) and corresponds to the scope of consolidation for the consolidated financial statements. ^{(ESRS 2 BP-1 par. 3 5a en 5bi).}

The following subsidiaries are exempted from individual sustainability reporting:

• Enexis Netbeheer B.V.

• Enexis Personeel B.V. ^{(ESRS 2 BP-1 par. 3 en 5bii).}

The sustainability statements contain reports on material impacts, risks and opportunities for Enexis Groep’s own operations and the upstream and downstream value chain. The extent to which policies, measures, metrics and targets also relate to the value chain, and the extent to which data on the upstream and/or downstream value chain are included in the measures, can be read in the other chapters of this sustainability statement. ^{(ESRS 2 BP-1 par. 3 en 5c, TV1).}

Enexis Groep uses the time horizons defined in the ESRS: ^{(ESRS 2 BP-2 par. 6 en 9)}

• Short term (ST) < 1 year;

• Medium term (MT) 1-5 years;

• Long term (LT) >5 years.

As of December 31, 2024, Enexis has no plans to divest activities with a material financial impact. The consumption of natural gas and the use of the gas network are expected to decrease in the future. National policies are being developed for activities and costs associated with this. Even in the low-carbon energy supply of 2050, Enexis expects the gas network to continue to play a role in the distribution of green gas and hydrogen. A safe and reliable gas network is expected to remain necessary. ^{(ESRS 2 SBM-3 par. 48e(i))}

Value chain estimation

The following metrics, which contain data on the upstream and/or downstream value chain, have been estimated based on indirect sources: ^{(ESRS 2 BP-2 par. 6 en 10)}

Sources of estimation and outcome uncertainty

The following quantitative metrics and monetary amounts have high measurement uncertainty: ^{(ESRS 2 BP-2 par. 6 en 11).}

Changes in preparation or presentation

Enexis Groep has prepared sustainability statements in accordance with the ESRS for the first time for the financial year 2024. The following information has been prepared or presented differently than the reporting on metrics in previous annual reports: ^{(ESRS 2 BP-2 par. 6 en 13).}

For a list of the reporting requirements and/or data points incorporated by reference, see Other information. ^{(ESRS 2 BP-2 par. 6 en 16)}