GOV–5 – Risk management and internal controls over sustainability reporting

The Enea Group has not yet adopted a formal risk management process or internal controls related to sustainability reporting. In line with Enea S.A.’s Organizational Rules and Regulations, effective as of 1 September 2024, the ESG Department has been entrusted with the responsibility for reporting in this respect, and cooperates with the Controlling Department and the Risk Management Department in this regard.

The risk assessment method is described in IRO-1 section. The ESG Department Director holds regular meetings with the Management Board Member for Corporate Matters, who is responsible for overseeing ESG issues across the Group. The matters of risk management and internal control for the purposes of sustainability reporting are also addressed during these meetings.

In order to minimize the risk of errors in the data collection process, the Enea Group applies internal control principles to the data collection process, such as a two-stage review of information provided. In 2025, we plan to incorporate the management of significant impacts, risks and opportunities identified in the Double Materiality Analysis (which we conducted in 2024) into the ERM risk management system.