Our Sustainability Statement has been prepared in accordance with the ESRS, as required under the CSRD. This is the second year in which we have prepared our Sustainability Statement in line with the ESRS. As anticipated, the European Commission introduced the Omnibus proposal last year, followed by the ‘Quick Fix’ regulation, which is specifically intended to facilitate the transition between the initial CSRD requirements and the Omnibus amendments.
Enexis has assessed the Omnibus and Quick Fix amendments in light of its public role and the importance it attaches to transparent reporting for its stakeholders. For 2025, Enexis has decided to use several deferral options under the Quick Fix. These relate to the postponement of the ‘intended financial impact’ reporting requirements, as well as the deferral option available for certain disclosure requirements under ESRS S1. Enexis has not made use of the deferral options for ESRS S2, S3, and S4. In summary, this Annual Report is based on the same ESRS standards as those applied in the 2024 financial year.
This chapter explains how we conducted the double materiality analysis (DMA) and identified material impacts, risks, and opportunities. It is followed by a section on risk management and general information on the scope of the Sustainability Statement. We then describe how we comply with the ESRS reporting requirements and highlight any differences compared with last year.
The chapters that follow address our material ESRS topics. Some topics are no longer included in the Sustainability Statement and have either been merged with other topics or relocated elsewhere in the report. Information on our value chain and value creation is available in the chapter on Value creation. For further details on our stakeholders, see Stakeholder Dialogue. Our ESG strategy is described in Our sustainability strategy. The Corporate governance chapter outlines the role and involvement of the Executive Board (EB) and Supervisory Board (SB) in sustainability matters, up to and including ‘Information provision and handling of sustainability issues’.