Reference table
The following reporting requirements have been considered in preparing the sustainability statement, data points have been incorporated by reference are mentioned Italic(*) under comments: (ESRS 2 BP-2 par. 6 en 16).:
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Disclosure # |
Description |
Explanatory note |
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ESRS-2 |
General disclosures |
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BP-1 |
Enexis Group has not used the option to omit specific information elements that constitute ownership, know-how or the results of innovation. |
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There are no impending developments or matters under negotiation that have been omitted from the sustainability statement. |
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BP-2 |
Enexis Group has an average of more than 750 employees on December 31, 2024 and as a result cannot use the phase-in provisions in accordance with Annex C to ESRS 1 that relate to the number of employees. |
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GOV-1 |
The role of the administrative, management and supervisory bodies |
*CVs EB and SB members are on our corporate website |
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GOV-2 |
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GOV-3 |
Integration of sustainability-related performance in incentive schemes |
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GOV-4 |
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GOV-5 |
Risk management and internal controls over sustainability reporting |
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SBM-1 |
*'Note 1 Net sales' of the consolidated financial statements. |
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SBM-2 |
*'note 30 Financing policies and risks financial instruments' of the consolidated financial statements. |
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SBM-3 |
Material impacts, risks and opportunities and their interaction with strategy and business model |
Phased-in growth option used in accordance with |
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IRO-1 |
Description of the process to identify and assess material impacts, risks and opportunities |
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IRO-2 |
Disclosure requirements in ESRS covered by the undertaking’s sustainability statement |
All disclosure requirements from the ESRS can be found through this reference table |
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MDR-P |
Policies adopted to manage material sustainability matters |
The highest body in the organization responsible for policy implementation is the Board of Directors. |
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'note 1, note 12, note 13, note 14' of the consolidated financial statements. |
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ESRS-E1 |
Climate change |
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ESRS-2 GOV-3 |
Integration of sustainability-related performance in incentive schemes |
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E1-1 |
*The approved climate mitigation transition plan is available on our corporate website. |
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ESRS-2 / SBM-3 |
Material impacts, risks and opportunities and their interaction with strategy and business model |
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ESRS-2 / IRO-1 |
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E1-2 |
Policies related to climate change mitigation and adaptation |
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E1-3 |
Actions and resources in relation to climate change policies |
*'Note 30 Financing policies and risks financial instruments', 'Note 2 Cost of transportation services and of distribution losses', 'Note 7 Other operating expenses', 'Note 12 Property, plant and equipment', 'Note 14 Right-of-use assets' of the consolidated financial statements. |
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E1-4 |
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E1-5 |
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E1-6 |
*'Note 1 Net sales' of the consolidated financial statements. |
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E1-7 |
GHG removals and GHG mitigation projects financed through carbon credits |
Not material under DMA |
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E1-8 |
Internal carbon pricing |
Not material under DMA |
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E1-9 |
Anticipated financial effects from material physical and transition risks and potential climate-related opportunities |
Phased-in growth option used in accordance with |
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ESRS-E5 |
Resource use and circular economy |
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ESRS-2 / SBM-2 |
Interests and views of stakeholders |
For the targets set in E5, no stakeholders were involved in setting these targets other than the external circularity specialist. |
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ESRS-2 / IRO-1 |
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E5-1 |
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E5-2 |
Actions and resources related to resource use and circular economy |
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E5-3 |
No target has yet been set on Reuse and Waste. This opportunity and negative impact have not previously been defined as material themes. Therefore, a target has yet to be developed. |
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E5-4 |
Measured in the units: kilograms of primary material per Kva or kilograms per meter. |
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E5-5 |
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E5-6 |
Phased-in growth option used in accordance with |
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ESRS-S1 |
Own workforce |
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ESRS-2/ SBM-2 |
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ESRS-2 /SBM-3 |
Material impacts, risks and opportunities and their interaction with strategy and business model |
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S1-1 |
*Our safety policy and code of conduct are on our corporate website |
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S1-2 |
Processes for engaging with own workforce and workers’ representatives about impacts |
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S1-3 |
Processes to remediate negative impacts and channels for own workforce to raise concerns |
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S1-4 |
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S1-5 |
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S1-6 |
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S1-7 |
Characteristics of non-employees in the undertaking’s own workforce |
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S1-8 |
Collective bargaining coverage and social dialogue |
Phased-in growth option used in accordance with |
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S1-9 |
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S1-10 |
See Targets (S1-5) |
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S1-11 |
Social protection |
Phased-in growth option used in accordance with |
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S1-12 |
Persons with disabilities |
Phased-in growth option used in accordance with |
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S1-13 |
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S1-14 |
Phased-in growth option used in accordance with |
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S1-15 |
Work-life balance metrics |
Phased-in growth option used in accordance with |
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S1-16 |
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S1-17 |
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ESRS-S2 |
Workers in the value chain |
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ESRS-2 / SBM-2 |
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ESRS-2 / SBM-3 |
Material impacts, risks and opportunities and their interaction with strategy and business model |
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S2-1 |
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S2-2 |
Processes for engaging with value chain workers about impacts |
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S2-3 |
Processes to remediate negative impacts and channels for value chain workers to raise concerns |
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S2-4 |
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S2-5 |
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ESRS-S3 |
Affected communities |
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ESRS-2 / SBM-2 |
Interests and views of stakeholders |
For the targets set in S3, stakeholders were not involved in setting or monitoring these targets. |
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ESRS-2 / SBM-3 |
Material impacts, risks and opportunities and their interaction with strategy and business model |
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S3-1 |
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S3-2 |
Processes for engaging with affected communities about impacts |
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S3-3 |
Processes to remediate negative impacts and channels for affected communities to raise concerns |
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S3-4 |
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S3-5 |
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ESRS-S4 |
Consumers and end-users |
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ESRS-2 / SBM-2 |
Interests and views of stakeholders |
For the targets set in S4, stakeholders were not involved in setting or monitoring these targets. |
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ESRS-2/ SBM-3 |
Material impacts, risks and opportunities and their interaction with strategy and business model |
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S4-1 |
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S4-2 |
Processes for engaging with consumers and end-users about impacts |
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S4-3 |
Processes to remediate negative impacts and channels for consumers and end-users to raise concerns |
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S4-4 |
Taking action on material impacts on consumers and end-users |
*'note 12 Property, plant and equipment' and 'note 6 Cost of work contracted out, materials and other external costs' of the consolidated financial statements. |
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S4-5 |
Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities |
Targets related to a reliable energy grid |
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ESRS-G1 |
Business conduct |
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ESRS-2 / GOV-1 |
The role of the administrative, supervisory and management bodies |
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ESRS-2 / IRO-1 |
Description of the processes to identify and assess material impacts, risks and opportunities |
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G1-1 |
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G1-2 |
* The SRP policy is available on our corporate website. |
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G1-3 |
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G1-4 |
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G1-5 |
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G1-6 |
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List of data points resulting from other EU legislation
Data points resulting from other EU legislation are included in the sustainability statements as follows: (ESRS 2 BP-2 par. 6 en 15).
Until the Corporate Sustainability Reporting Directive (CSRD) has been implemented in Dutch law, Enexis must continue to comply with the Decree on the Disclosure of Non-Financial Information (Bbnfi). With this sustainability section, prepared in accordance with the ESRS guidelines, we meet the disclosure requirements referred to in the Bbnfi.