GOV-4 – Statement on due diligence

The Enea Group has no formal regulation regarding the due diligence process in place. Components of the due diligence process are based on a number of policies such as the Enea Group Compliance Policy establishing the Compliance system in the Enea Group, the Enea Group Code of Ethics, the Procedure for Reporting Breaches and Protecting Whistleblowers in the Enea Group S.A. and the Enea Group Code of Conduct for Contractors which define the values and principles of conduct adopted by the Enea Group. Their observance is required of both employees of Enea Group companies and their counterparties.

Core elements of due diligence Paragraphs in the sustainability report
a) Embedding due diligence in governance, strategy and business model ESRS 2 GOV-2, ESRS 2 GOV-5, ESRS 2 SBM-1, ESRS 2 SBM-3, ESRS G1-1
b) Engaging with affected stakeholders in all key steps of the due diligence ESRS 2 SBM-2, ESRS 2 SBM-2 (S1), ESRS 2 SBM-2 (S2), ESRS 2 SBM-2 (S3), ESRS 2 SBM-2 (S4)
c) Identifying and assessing adverse impacts ESRS 2 IRO-1, ESRS 2 IRO-1 (E1), ESRS 2 IRO-1 (E2), ESRS 2 IRO-1 (E3), ESRS 2 IRO-1 (E4), ESRS 2 IRO-1 (E5), ESRS 2 IRO-1 (G1), ESRS 2 IRO-2
d) Taking actions to address those adverse impacts ESRS 2 MDR-A, ESRS S1-3, ESRS S2-3, ESRS S4-3
e) Tracking the effectiveness of these efforts and communicating ESRS 2 MDR-T, ESRS 2 MDR-M
Core elements of due diligence Paragraphs in the sustainability report
a) Embedding due diligence in governance, strategy and business model ESRS 2 GOV-2, ESRS 2 GOV-5, ESRS 2 SBM-1, ESRS 2 SBM-3, ESRS G1-1
b) Engaging with affected stakeholders in all key steps of the due diligence ESRS 2 SBM-2, ESRS 2 SBM-2 (S1), ESRS 2 SBM-2 (S2), ESRS 2 SBM-2 (S3), ESRS 2 SBM-2 (S4)
c) Identifying and assessing adverse impacts ESRS 2 IRO-1, ESRS 2 IRO-1 (E1), ESRS 2 IRO-1 (E2), ESRS 2 IRO-1 (E3), ESRS 2 IRO-1 (E4), ESRS 2 IRO-1 (E5), ESRS 2 IRO-1 (G1), ESRS 2 IRO-2
d) Taking actions to address those adverse impacts ESRS 2 MDR-A, ESRS S1-3, ESRS S2-3, ESRS S4-3
e) Tracking the effectiveness of these efforts and communicating ESRS 2 MDR-T, ESRS 2 MDR-M
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