Principles and basis of preparation of the Sustainability Statement
The consolidated Sustainability Statement for the financial year 2025 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:
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Enexis Netbeheer B.V.
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Enexis Personeel B.V. (ESRS 2 BP-1 par. 3 en 5bii)
The Sustainability Statement contains 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 relate to the value chain, and the extent to which data on the upstream and/or downstream value chain are included in the measures, are discussed 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)
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Short term (ST) < 1 year;
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Medium term (MT) 1-5 year;
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Long term (LT) >5 years.
As of December 31, 2025, Enexis has no plans to divest any activities that have 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 biomethane and hydrogen. A safe and reliable gas network is expected to remain necessary. (ESRS 2 SBM-3 par. 48e(i)
Enexis derives its revenue from the ESRS sector ‘Power Production and Energy Utilities’ (code UPE according to the Exposure Draft SEC1 Sector Classification). For a further breakdown of revenue, see ‘note 1 Revenue’ of the consolidated financial statements. (ESRS 2 SBM-1 par. 40b)
Fossil fuels (gas) are transported through Enexis’ gas network. Revenue from periodic transport and connection fees for gas is disclosed in ‘note 1 Revenue’ of the consolidated financial statements. (ESRS 2 SBM-1 par. 40d(i)
Due Diligence Statement
Enexis recognises the importance of due diligence on environmental and human rights. Due diligence is embedded in our codes of conduct, policies, and operational processes. In 2024, we began mapping risks in several of our most significant value chains, in collaboration with sector partners and external experts. Based on this mapping, the most significant risks were identified and prioritised for each value chain, and appropriate mitigation measures were implemented. As part of this approach, we apply a socially responsible procurement policy with a strong focus on health and safety throughout the supply chain. Suppliers must comply with our Supplier Code of Conduct, which includes provisions on human rights, working conditions, and environmental protection. An external complaints mechanism is available for reporting concerns. Internally, employees are supported through a code of conduct and e-learning programmes that help them recognise and report risks. (ESRS 2 GOV-4 par. 30)
Further information on how Enexis conducted due diligence regarding sustainability issues in 2025 is provided in the sections on the double materiality assessment and stakeholder dialogue. In addition, the specific characteristics of due diligence for each material sustainability topic are discussed in the relevant chapter of this report.