About the Report

The Enea Group’s ESG Report presents information on the management and performance of our Group in the environmental, social and corporate governance areas. The data contained in the Report cover the period from 1 January to 31 December 2023, unless otherwise stated. Our Group reports data on an annual basis and the previous report – for 2022 – is available at https://raport2022.esg.enea.pl/.

The ESG Report for 2023 includes non-financial data of the parent company of our Group, i.e. Enea SA, and the subsidiaries included in the Consolidated financial statements of the ENEA Capital Group for the financial year ended 31 December 2023.

The Report is an extended version of the non-financial statement which is a separate part of the Management Board Report on the Activity of ENEA S.A. and the ENEA Capital Group in 2023, adopted by the Management Board of Enea SA and reviewed by the Supervisory Board of Enea SA. The statement fulfils the obligations set out in Article 49b and Article 55 of the Accounting Act of 29 September 1994 (Journal of Laws of 2023, item 120), implementing into the Polish legal system Directive 2014/95/EU of the European Parliament and of the Council as regards disclosure of non-financial and diversity information by certain large undertakings and groups. Just as the statement mentioned above, the Report is the company’s response to the expectations laid down in the Supplement on reporting climate-related information (2019/C 209/01) to that Directive, Regulation 2020/852/EU of the European Parliament and of the Council on the establishment of a framework to facilitate sustainable investment, the public statement of the European Securities and Markets Authority (ESMA):  European common enforcement priorities for 2023 annual financial reports, the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) and the ESG reporting guidelines of Warsaw Stock Exchange.  The tables of this Report’s compliance with the Accounting Act, the TCFD recommendations and the WSE recommendations are provided in the section entitled Compliance Tables.

The data presented in this Report have been developed based on the non-financial Global Reporting Initiative (GRI) Standards 2021.  No significant changes occurred in the Group’s size, structure, form of ownership or value chain in 2023.  This report has not been subjected to a third-party review, but it has been prepared in cooperation with an external expert company. The content of the Report was presented to the Management Board of Enea SA.

The adjustments included in the ESG Report compared to last year result from the change in the approach at the national level as regards allocating coal assets to the National Energy Security Agency (NABE). The economic data provided in the following tables has also been adjusted: Direct economic value generated by the Enea Group, Financial assistance received from the state by the Enea Group, Cash and in-kind donations [in PLN ‘000] and Non-key financial performance indicators of the Enea Group. Detailed explanations can be found in the notes inserted below the tables.

The materiality analysis process developed for the needs of the 2022 report has been updated with the results of the 2023 survey conducted among the Employees and external stakeholders such as suppliers, shareholders, Customers and social partners. The survey questions concerned, among others, the market’s perception of the Enea Group’s social and environmental impacts, its impact on the Employees (both its own and those in the value chain) as well as the Group’s management. We also asked open-ended questions related to our social responsibility, new projects and expectations regarding the ESG Report.

Joanna Maderska

ESG Reporting Coordinator
ESG Team
Controlling Department of the Capital Group
e-mail: esg@enea.pl

Pastelowa 8
60-198 Poznań
http://www.enea.pl