The information in the Sustainability Statement carries the risk of material misstatement due to human error or incomplete data. In addition, there is a greater risk regarding the accuracy and/or completeness of the information due to estimation results and reliance on available data in the upstream and/or downstream value chain. We expect to use increasingly accurate data in the coming years. This includes calculating our Scope 1, 2, and 3 emissions, for which more and better-quality data will become available. (ESRS 2 GOV-5, par. 34c)
Enexis Groep has implemented various internal control measures to limit and control risk. These are primarily manual and designed to minimise reporting errors. This includes conducting risk assessments, such as the TOP Risk Analysis (TRA, formerly the SRA) and the operational risk analysis (ORA). During these assessments, an inventory is made of the risks to which Enexis is exposed. These risks are entered into the strategic risk register. Moreover, operational risks at the process level are registered in the Internal Control Framework (ICF). (ESRS 2 GOV-5, par. 36a-b)
In 2024, sustainability information had not yet been explicitly incorporated into the TRA and ORAs. In 2025, we took important steps to structurally embed sustainability into our risk management processes, in line with the requirements of the CSRD and the associated DMA.
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Link between the DMA and the TOP Risk Analysis: We have provided insight into how the risks identified in the IRO align with Enexis’ TOP risks. This has enabled us to develop an integrated view of strategic and sustainability-related risks. As a result, measures taken to mitigate TOP risks also help reduce sustainability risks to an acceptable level. (ESRS 2 GOV-5, par. 36c-d)
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Dialogue with management: During the implementation of the TOP Risk Analysis, sustainability risks were discussed with Enexis directors at the departmental level. This has led to improved identification of risks arising from ESG topics. (ESRS 2 GOV-5, par. 36d)
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Operational risk assessments: Sustainability risks are explicitly taken into account in operational risk assessments. Where these risks meet predefined criteria, they are included in the Internal Control Framework (ICF), for which appropriate control measures are defined. (ESRS 2 GOV-5, par. 36c-d)
In 2026, we will continue to further identify and manage sustainability risks. This is an ongoing process that supports the development of a robust and future-proof risk strategy.
In 2025, we conducted an impact analysis for the Risk Management Statement (RMS, in dutch: 'VOR'). In 2026, we expect to issue a substantiated RMS as part of the management report. Further information on the Risk Management Statement is available in the ‘Risk management’ chapter.
The effectiveness of key controls is assessed twice a year through Control Self-Assessments. The key findings are reported to the EB. (ESRS 2 GOV-5, par. 36d en 36e)
Enexis Groep uses various reporting manuals to standardise definitions, calculation methods, and critical metrics. A centralised approach to external reporting allows the External Reporting department to identify and correct inconsistencies and errors in the data provided by the departments.
The independent auditor’s assurance accompanying the entire Sustainability Statement is included in the section ‘Limited assurance report of the independent auditor on the Sustainability Statement’. Findings are discussed by the auditor with the EB and SB during the assurance engagement. (ESRS 2 GOV-5, par. 36e)