IRO-2 – Disclosure Requirements in ESRS covered by the undertaking’s sustainability statement

In this Enea Group 2024 Sustainability Report, the Enea Group followed the disclosure requirements pursuant to the Act of 6 December 2024 amending the Accounting Act, the Act on Statutory Auditors, Audit Firms and Public Supervision and certain other acts (Journal of Laws of 2024, item 1863).

A list of the disclosure requirements complied with can be found in the annexes to this Report.

The assessments of the impacts analyzed for materiality ranged from 1 to 5, and the assessments of the risks and opportunities ranged from 0 to 16. The adoption of the threshold of materiality was the result of internal consultations within the Enea Group as part of a comprehensive Double Materiality Analysis process, taking into account the opinions and interests of external stakeholders. Impacts equal to or above the materiality threshold of 3.5 were considered material. Risks and opportunities were considered material if they exceeded the materiality threshold of 8.