Application of ESRS disclosure requirements

The reference table and list of data points resulting from other EU legislation are included in the appendix ‘Additional information’. ^{(ESRS 2 IRO-2 par. 54 en 56)}

For each disclosure requirement, consideration has been given to the information relevant to the topic and the related material impacts, risks, or opportunities. At the same time, the information needs of the most important stakeholders (including silent stakeholders) have been taken into account to ensure they have a clear understanding of Enexis’ impact and, if necessary, can incorporate this information into their decision-making. Departments within Enexis that are in (daily) contact with stakeholders provided input. This included reviewing external reports from recent years and providing feedback. No direct input from stakeholders was sought. ^{(ESRS 2 IRO-2 par. 59)}

The minimum reporting requirements (MDR) for policies (MDR-P), actions and resources (MDR-A), metrics (MDR-M), and targets (MDR-T) are detailed for the material sustainability topics in the relevant chapters of the Sustainability Statement. They are specifically mentioned in the ‘Reference table’ in the appendix.

Unless explicitly stated otherwise, the results included in the Sustainability Statement have not been validated by any external body other than the assurance provider.

Integration of sustainability performance into remuneration policies

The General Meeting of Shareholders approved the remuneration policy for the EB of Enexis Holding B.V. on 5 December 2012 and came into effect on 1 January 2013. Under this policy, it was decided that the EB’s remuneration would be determined per the Standards for Remuneration Act (Wet Normering Topinkomens, WNT). Neither the remuneration of the EB nor that of the SB for the financial year 2025 is linked to performance on the sustainability topics included in this Sustainability Statement. Enexis does not offer variable remuneration. ^{(ESRS 2 GOV-3 par. 27)}

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

Compared with the reporting on metrics in previous annual reports, the following information has been prepared or presented differently: ^{(ESRS 2 BP-2 par. 6 en 13)}

For an overview of the reporting requirements and/or data points that are included by means of references, see the ‘Reference table’ ^{(ESRS 2 BP-2 par. 6 en 16)}