The Group companies make efforts to take into account the employees’ interests, views and rights during annual negotiations of working conditions and remuneration with the trade unions. Company management boards or their representatives also conduct regular direct dialogue with trade union representatives by meeting periodically to discuss the situation of the company and its employees in order to safeguard their interests. Furthermore, the trade unions maintain regular correspondence with the companies’ management boards, in which numerous issues connected with employees’ interests are touched on and explained. In Internal Collective Bargaining Agreements, rules of negotiating and interpreting provisions of the agreements are defined, including first of all working and remuneration conditions. In addition, the management board of LW Bogdanka established a Team for negotiations with the trade unions operating in the company, whose task is to amend the wording of the Internal Collective Bargaining Agreement and to clarify its disputed provisions. Everyone employed in LW Bogdanka may request an amendment to an ICBA or its interpretation, which allows the employees to influence the strategy and business model developed in the company.
ESRS S1 Own workforce

Interests and views of stakeholders
What influenced the Enea Group Development Strategy until 2035, prepared in 2024, are the employees’ interests, views and rights. The parent company in the Enea Group – Enea S.A. – made the trade unions join the consultations. Representatives of the trade unions presented postulates for taking their interests into consideration in the Development Strategy. Some postulates of the trade unions were similar to provisions of the Strategy, whereas the remaining ones were reflected in two new strategic directions (1.6.1 Cooperation with the Local Government Units [LGU] for restoring jobs in regions related to coal assets and 1.6.2 Management of competences of present employees within energy transition of the Enea Group). The entire business model of the Enea Group is not consulted with the employees.
Material impacts, risks and opportunities and their interaction with strategy and business model
All the employees of the Enea Group are covered by the scope of this disclosure within ESRS S1. Among employees, the Group distinguishes between operational and administrative employees, and non-employees include, among others, individual contractors supplying labor to the Group or people provided by undertakings engaged in employment activities. Negative impacts related to employees are not widespread and include accidents at work. A potential negative impact has been identified regarding changes in employment related to the Enea Group’s energy transition. The Group’s material positive impacts on employees stem from supporting employee development and ensuring equal treatment. Material employee-related risks relate to increased costs of employment-related activities, a shortage of qualified personnel (i.e. people with desired technical skills) and potential workplace accidents.
Based on surveys addressed to employees in the Double Materiality Analysis and whistleblower systems, no groups of employees were identified as being at greater risk of harm. The Development Strategy of the Enea Group until 2035, adopted in 2024, responds to risks and opportunities concerning increased employment costs, turnover, training and development of skills as well as employees leaving work and representation of diversity. The objectives adopted in the Strategy include growth of competences, optimization of HR processes and improvements in the employee safety and infrastructure. The achievement of these objectives will have a positive impact on the Group’s employees. The Enea Group operates in Poland and has not identified any operations exposed to the risk of forced or child labor among its employees.
Human rights in the context of employees
The Enea Group did not adopt any separate regulations about human rights with reference to its employees. These issues, however, have been taken into consideration in the Enea Group Code of Ethics and the Enea Group Compliance Policy. Each Group company, depending on its size and specificity of its business, takes into account various aspects of human rights in work regulations, organizational regulations and company collective bargaining agreements. Some companies base their approach to human rights with regard to employees on the Labor Code. In the LWB Group, the Policy for protecting human rights and diversity is in force.
The regulations about human rights which are in force in the Enea Group companies are provided to employees during onboarding training and through internal communication channels, such as the Intranet, email or information boards.
Taking action on material impacts on own workforce, and approaches to mitigating material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions
In 2024, Enea S.A. adopted the Development Strategy of the Enea Group until 2035, whose aim is, among other things, to exploit local resources and infrastructure in the process of creating new jobs in regions associated with coal assets. The Enea Group plans to develop the potential of the present employees due to an offer of training and onboarding programs allowing to improve competencies useful in the process of the Group’s energy transition. The organization assesses that the transition may bring about a number of consequences, which will turn out to be positive from the perspective of the employees, such as, among others, opportunities for professional development in the area of new technologies, new jobs and motivating remuneration systems.
In December 2024, the Enea Group launched a voluntary redundancy program for employees willing to depart from the Group. An employee made redundant is entitled to financial compensation. A decision to give consent for an employee to take advantage of the scheme will be made by the employer.
One of the most important factors affecting the satisfaction level of employees in 2023 and 2024 in the Enea Group was remuneration. The Group companies offer their employees basic salary, extra bonuses and social benefits and the remuneration rules are determined based on internal collective bargaining agreements. In response to postulates of trade unions in respect to salary growth, the Enea Group conducts annual salary negotiations.
Nearly 92% of employees of the Group are covered by collective agreements, i.e. internal collective bargaining agreements, while nearly 100% of them work for companies where employee representatives operate. This is confirmed by the Group’s efforts to care for employees’ interests. Collective agreements are negotiated with employees and such negotiations are conducted depending on the needs. Example provisions include issues of increasing severance pays, long-service bonuses, benefits or the employee retirement scheme.
With respect to the employees’ growth, the Enea Group invests in training courses aiming to raise the employees’ competences. Most of the Group companies offer their employees co-financing for postgraduate, master degree, engineering, MBA or foreign language courses. More and more employees are also taking advantage of e-learning training courses. The Enea Group does not have a system of career paths in place, except where promotion depends on acquired qualifications (e.g. for electrical equipment installers). In order to mitigate the risks associated with the lack of availability of specialized employees, especially in the area of technical competence, the Group works with a number of universities and schools building its image as an attractive employer.
The specific nature of the Group’s business is related to the energy transition, which will translate into job cuts in the future. The Group estimates that a significant number of employees will choose to exercise their pension rights, and it would like to support the remaining employees in career change. The Group also has a voluntary redundancy program in place, as described above, in which financial compensation is provided for departing employees. In terms of occupational health and safety, the Group provides employees with remedial measures arising from generally applicable laws (e.g. sickness benefit, rehabilitation benefit, compensation benefit, lump-sum compensation, disability pension, including training pension, etc.).
The Enea Group determines what kind of actions with regard to employees are needed and appropriate based on an analysis of requests received through the channels described in sections S1-2 and S1-3. The effectiveness of the measures applied by the Group in relation to employees is monitored and evaluated through an analysis of metrics related to working conditions, health and safety, and employee equality and diversity.
Measures regarding occupational health and safety contribute to the mitigation of risks identified in this area and the reduction in the number of accidents. These measures are described in detail in the section “Material topic: OHS.” The measures related to supporting employees in the energy transition process described above contribute to reducing risks for the Group in this area. The regulatory risk associated with the Directive on the participation of women in the management bodies of listed companies is mitigated by taking actions aimed at ensuring compliance with the provisions of the Directive.
All activities carried out by the Enea Group in relation to working conditions and employee development also contribute, directly or indirectly, to an increase in the productivity and competence of employees. Activities carried out in the area of occupational health and safety, such as first aid workshops and competitions for employees, contribute to raising health and safety awareness and reducing the risk of incidents.
The Enea Group ensures that its practices, including those associated with the management of procurement, sales and data use, do not cause or contribute to material negative impacts on employees by adopting and applying a number of policies and documents, such as the Enea Group Code of Ethics or the Enea Group Compliance Policy, which define principles followed by the Group while conducting business activity.
In the reporting period, the Enea Group did not incur any considerable operating expenses (OpEx) or capital expenditures (CapEx) on employee-related measures. In this context, “considerable” should be construed as expenses or expenditures above PLN 50 million.


Working conditions
The Enea Group ensures adequate wages and salaries, equal pay for work of equal value, freedom to establish and join trade unions and entitlement to leave of absence and rest.
The Enea Group companies allow their employees to express views and influence important matters concerning the organization and working conditions, governance or organizational culture. Most companies, including Enea S.A., launched communication channels via which violations of human rights can be reported – if a given case is confirmed, the companies implement adequate repair measures. When the violation is related to the actions of contractors, sanctions can be imposed, including termination of cooperation. Employees of the Group’s companies in which no separate channels for reporting violations have been established can submit reports through the system operating at Enea S.A.

The Enea Group regulates its commitments with regard to working conditions in a number of internal normative acts, which take into consideration the interests of employees and associates. The obligation to introduce some of these documents stems from the Labor Code and the Act on Liability of Collective Entities for Punishable Actions. The parent company’s management board is responsible for adopting these regulations, and employees have access to the relevant documents through e-mail communications and on the intranet. Documents governing working conditions include:
In 2024, no objectives were set connected with working conditions at the level of the Enea Group.
Collective bargaining coverage and social dialogue
In the Enea Group, there are collective bargaining agreements and trade unions which are representatives of employees.
Data are presented in accordance with the headcount status as at 31 December 2024. The presented percentage of employees covered by collective bargaining agreements is identical to employees covered by collective bargaining agreements in the European Economic Area. No agreements were signed with European works councils. What is understood as representatives of employees are trade unions. Employees not covered by collective bargaining agreements have agreements signed with the companies, which are regulated by applicable laws. To such employees, neither provisions of collective bargaining agreements in force at the employer nor other collective agreements in force in other entities are applicable. The measurement of the meter has not been validated by an external body other than the assurance provider.
Adequate wages
All Enea Group employees receive remuneration equal to or higher than the level of adequate remuneration. The assumed adequate wage is the minimum wage prevailing in Poland in 2024.
Social protection
Employees covered by social protection.
The data follow from social insurance contributions deducted on behalf of employees. Data are presented in accordance with the headcount status as at 31 December 2024.
Work-life balance metrics
The group of employees who took a family-related leave includes those who took a leave of absence for family-related reasons at least once in 2024 (paternity leave, maternity leave, parental leave, carers’ leave, childcare leave, caring for a healthy child). Data are presented in accordance with the headcount status as at 31 December 2024.
The Enea Group Compliance Policy obligates the Group companies to implement and improve occupational health and safety systems and procedures, in particular by raising OHS qualifications, preventing occupational diseases and accidents and strict compliance with regulations regarding safe work.
Enea S.A. does not have an OHS policy in place. The Group has taken actions to prepare such a policy, plans to adopt and implement it in 2025. Issues of occupational health and safety are regulated in detail at the level of the companies. In particular, in production companies, the OHS procedures are more expanded. The binding instructions include safe working rules, accident procedures, etc. Employees may familiarize themselves with the prevailing rules via the Intranet. In addition, instructions for specific positions, training courses, OHS knowledge competitions or information campaigns are organized. At Enea S.A., the Internal Collective Bargaining Agreement, among others, obligates the company to inform employees about occupational risk and to ensure safe and healthy working conditions. Other companies covered by the Agreement are in a similar situation. The Company strictly complies with the legal requirements regarding OHS found in the Labor Code, regulations and guidelines of the state regulators, i.e. the State Labor Inspectorate, the State Sanitary Inspectorate, the Office of Technical Inspection, the State Fire Service. At Enea S.A., it is the Management Board that is responsible for the implementation of the provisions of the ICBA, while the relevant documents are available to the employees in the Intranet.
As assessed by the Company, regulations concerning working safety included in the ICBA take into consideration the employees’ interests, among other things, because a widely conceived preventive healthcare. In accordance with the provisions of the Internal Collective Bargaining Agreement binding at Enea S.A. and most of the Group companies1 – their employees are offered, among others, subscription to healthcare services exceeding the scope of occupational medicine. The employees have access to specialist medical consultations, diagnostic tests, rehabilitation, dental services as well as care at health resorts.
In 2024, no objectives with respect to occupational health and safety were set at the level of the Enea Group.
The actions taken by Enea S.A. in 2024 in connection with employees’ health and safety included:
- first aid workshops in which about 100 employees participated,
- replacement of batteries and electrodes in defibrillators,
- supplementation of contents of first-aid kits,
- preparation of the Manual of Traffic Safety for Pedestrians,
- trial emergency evacuations with training for evacuation leaders,
- inspection of workstations equipped with screen monitors in terms of meeting the guidelines included in the amendment of the Regulation of the Minister of Labor and Social Policy on occupational health and safety at workplaces equipped with screen monitors (Journal of Laws of 1998, No. 148, Item 973),
- purchase and replacement of chairs with more ergonomic ones,
- inspection and cleaning of chilled beams,
- regular cleaning of fitted carpets.
Many of the actions taken by the Enea Group in 2024 in connection with employees’ health and safety took place in the production companies. In Enea Bioenergia, Enea Elektrownia Połaniec, Enea Wytwarzanie and LWB, OHS management systems conforming to the PN-ISO 45001:2018 standard have been implemented. They cover all the employees and all individuals whose work or work location is controlled by the companies. Some of the Group companies have social labor inspectors, who inspect the OHS conditions on behalf of employees and put forward improvement proposals. Furthermore, actions taken by Enea Operator in this area are as follows:
- comprehensive inspections in the area of OHS and fire protection,
- random inspections of teams of employees working on the electric power grid,
- inspections of occupational health and safety at the workplaces equipped with screen monitors in connection with the amendment to the Regulation issued by the Minister of Labor and Social Policy.
- first aid training for office employees and paramedic rescue teams in Distribution Regions,
- trial emergency evacuations in office buildings in EOP in accordance with the Regulation of the Minister of the Interior and Administration,
- completion of 12 issues of “Safe Work” newsletter,
- conducting a campaign under the slogan “Our Choice – Safe Work”, which promotes celebrations of the World Day for Safety and Health at Work,
- knowledge competition for employees in the area of OHS, fire protection and environmental protection under the title “Become an OHS Expert” and “Short Fire Protection Quiz”,
- maintaining the tab “Work Safety” in the company Intranet, covering a discussion of accidents at work, promoting the newsletter, OHS competition and procedures and legal acts on OHS as well as instructional videos and educational materials.
S1-14 – Health and safety metrics
Information on the occupational health and safety system and the number of accidents.
¹ A list of companies in which internal collective bargaining agreements are in force can be found in indicator ESRRS S1-8.
The Enea Group did not adopt any separate regulations about preventing discrimination against employees. These issues, however, have been taken into consideration in the Enea Group Code of Ethics, the Enea Group Compliance Policy, the LW Bogdanka Code of Ethics and the LW Bogdanka Compliance Policy. The documents suggest the need for respect and tolerance in business relationships as well as the necessity to comply with fair employment rules and prevent workplace harassment and discrimination. In 2024, the LW Bogdanka Compliance Policy was updated. In the other documents, no changes were made.
Enea S.A., as the parent company, has adopted and applies the Policy against workplace harassment, discrimination and other unacceptable conduct at Enea S.A. The Policy is a fundamental regulation to counteract discrimination and covers all the employees as well as people working on the basis of civil law contracts. Although the document was not prepared on the basis of the UN Guiding Principles on Business and Human Rights or the International Labor Organization Declaration on Fundamental Principles and Rights at Work, the Company believes that the provisions of the document do not contradict these international regulations. The Policy introduces prohibition of discrimination on the grounds of gender, age, disability, race, religion, nationality, political opinion, trade union membership, ethnic origin, sexual orientation, as well as employment for a definite or indefinite time or full- or part-time employment. The Policy does not entail any commitment to the parent entity – Enea S.A. – to social inclusion for people from groups at particular risk of vulnerability in its own workforce. Similar documents have been also adopted in the overwhelming majority of the Enea Group companies which employ employees. Enea Eko did not adopt a policy in this area, because it was set up in the summer of 2024. EkoTRANS Bogdanka employs 2 employees (1 under an employment contract and 1 under a managerial contract) and in its activity adheres to provisions of the Polish law with regard to discrimination following, among others, from the Labor Code.
Each employee of Enea S.A. is obligated to familiarize themselves with the anti-discrimination policy and submit a declaration about it to the Employer. It is the direct manager who is responsible for ensuring that the obligation is fulfilled. It is worth adding that after the policy was implemented, a training session about its provisions was organized for the employees.
The companies making up the Enea Group have adopted a similar approach to issues of preventing discrimination.
In 2024, no separate policy of diversity and inclusion was introduced in the Group and neither were objectives set in this area. Until the end of 2025, the Group is planning to adopt a policy on diversity and inclusion. The parent company, however, regulates these issues in the Internal Collective Bargaining Agreement for Employees of Enea S.A., the Work Rules and Regulations at Enea S.A., the Enea Group Code of Ethics, the Enea Group Compliance Policy, the Enea Group Code of Conduct for Contractors, the Policy against Workplace Harassment, Discrimination and Other Unacceptable Conduct at Enea S.A. and the Recruitment Procedure at Enea S.A. The obligation of equitable treatment in employment is regarded at Enea S.A. as the basic principle at the level of policies, laws and processes. Internal acts include, among others, the following commitments:
- prevent discrimination in employment and non-discrimination of employees,
- use objective criteria and ensure transparent rules, among others, in recruitment processes, employee development, access to training, and access to employee benefits,
- guarantee equal treatment of employees performing equal work or work of equal value.
A separate policy was adopted by the LW Bogdanka Group by implementing the Policy for Safeguarding Human Rights and Diversity at the LW Bogdanka Group.
In 2024, at the Enea Group, no activities were taken to promote the principles of diversity and inclusion. The Group’s companies complied with internal regulations on diversity and equal treatment, which cover all stages of a career in the company – from the recruitment process, through the duration of the employment relationship (terms and conditions of employment, access to training and development activities, promotion opportunities), to the termination of the cooperation.
S1-6 – Characteristics of the Undertaking’s Employees
The following data are presented as at 31 December 2024.
The number of employees is consistent with the information presented in the Management Board Report on the Activity of Enea S.A. and the Enea Group in 2024.
Number of employees of the Enea Group broken down by contract duration and gender.
Number of employees of the Enea Group broken down by working time and gender.
Metric of employee turnover in 2024.
The number of employees includes the number of persons employed under employment contracts as at 31 December 2024, including persons with a temporary suspension of employment, i.e. on parental leaves, unpaid leaves above 30 days and those receiving rehabilitation benefits. Persons employed under employment contracts in two companies from the Group are on the list in only one company. The classification of employees into specific groups was based on the contract period, i.e. contracts for an indefinite term denote permanent employees, others (fixed term, substitution, trial period) denote temporary employees. The Enea Group companies do not employ any non-guaranteed hours employees.
Characteristics of non-employees in the undertaking’s own workforce
Number of non-employees in own workforce
The number of non-employees is provided as at 31 December 2024. Actual data have been derived from executed civil-law contracts, appointments and management contracts. The numbers take into account members of the companies’ management boards and supervisory boards. Persons who simultaneously hold positions in more than one Group company have only been counted once for the purposes of this disclosure.
Diversity metrics
Managers who report directly to members of the respective company’s management board are considered part of top management. Data as at 31 December 2024.
Data as at 31 December 2024 (in persons).
Training and skills development metrics
The Enea Group takes advantage of the option to partially omit disclosure requirement S1-13 (ESRS data point S1-13 paragraph 83.a. on regular performance and career development reviews) in the first year of reporting.
This information has been calculated based on aggregated data in the Training Management System and on the e-learning platform. Reports have been generated from available applications and made use of to calculate the number of training hours completed by employees of the respective company, broken down by gender and employee type. Development activities completed in 2024, regardless of start date and/or year of financing. The data include health and safety training, continuing education and internal e-learning courses on a platform administered by Enea Centrum.
Remuneration metrics (pay gap and total remuneration)
The pay gap is calculated as the ratio of the difference between the average gross hourly pay for men and women to the average gross hourly pay for men. The values are calculated for persons employed in 2024 under an employment contract. The 2024 remuneration for employment contracts includes: payroll disbursed in 2024 (with the annual bonus for 2023 disbursed in 2024) – so-called “index fund,” costs of Employee Pension Scheme (PPE)/Employee Capital Scheme (PPK) contributions, costs of additional insurance contributions, employee tariff, coal allowance, private health insurance, health protection/medical care, commuting allowance, in-kind benefits such as a car, parking, spectacles, sanatorium costs (depending on the respective company’s internal regulations).
The coefficient is the ratio of annual remuneration of the highest-paid person to the median annual remuneration of employees hired under an employment contract whose average cumulative employment in 2024 in full-time equivalents was 1, excluding the highest-paid person.
Incidents, complaints and severe human rights impacts
Number of complaints in the reporting period.
Incident information is derived from companies’ breach records. The metric has not been validated by an external body other than the assurance provider.
Processes for engaging with own workers and workers’ representatives about impacts
In the vast majority of Enea Group companies, including the parent company, procedures have been put in place to take into account the opinions of employees and associates in decisions or actions affecting the Group’s employees. Cooperation is carried out both at the level of each company and branch and is effected directly with employees and through employee representatives, such as trade unions. The frequency of cooperation varies between companies, but it is usually ongoing and depends on the needs. The Group’s member companies conduct a dialogue with employees in accordance with the provisions of internal collective bargaining agreements and the Trade Unions Act. Most initiatives pursued in this area result in the signing of arrangements and memoranda of understanding. The companies did not enter into any international framework agreements or conventions on respecting human rights with regard to their own workforce.
In 2024, a monthly broadcast of discussions between Management Board Members and selected Enea Group managers was introduced and shared with all employees via YouTube (entitled “Energetic Discussions”). Prior to these discussions, questions are collected from employees, some of which are answered during the event, with the remaining ones answered in writing on the intranet.
Enea S.A. considers employee opinions to be a valuable source of information and inspiration for the implementation and finetuning of its internal normative acts. Opinions are collected from both management and trade union representatives. The frequency and level of consultation is aligned with the needs of the projects or initiatives being carried out. In previous years, employee opinions were collected through satisfaction surveys, which Enea S.A. now intends to replace with an Engagement Survey. The first edition of the survey to be carried out under the new formula will be held in 2025.
In the other Group companies, consultations usually take the form of meetings with trade union representatives. In addition, Enea Elektrownia Połaniec and Enea Ciepło also have employee councils in place. After the consultations, feedback is provided to employees via e-mail, the intranet, direct meetings or information brochures. Group companies allocate both human and financial resources to meetings with trade unions, including through the involvement of HR team members and rooms, for instance by offering space to hold union meetings.
The Management Board of each company is responsible for cooperation with employees. In some cases, the Management Boards authorize certain officers, including HR directors, to carry out such cooperation.
The Enea Group did not put in place any formal mechanisms to evaluate the effectiveness of cooperation with employees. Group companies did not enter into agreements of a global or national nature with employees pertaining to respect for human rights.
Enea Group companies make use of a variety of communication methods, tailored to the needs and expectations of their employees and associates. In typical cases, these include e-mail, intranet, instant messaging, hard-copy documentation and notice boards. Direct meetings with management are also held. In 2024, no reports of conflicts of interest in employee-related matters were recorded at the parent company.
Processes to remediate negative impacts and channels for own workers to raise concerns
All Enea Group companies legally required to implement internal reporting procedures in accordance with the Whistleblower Protection Act, including with regard to reporting on employee issues, have fulfilled this obligation. In the parent company, the whistleblowing system is accessible not only to the company’s own workforce, but also to staff of contractors in the value chain and members of the local community. Reports may be submitted anonymously or non-anonymously, via an application available on the Company’s website or in hard-copy form to the Compliance Committee at Enea S.A. These issues are regulated in the “Procedure for Reporting Breaches and Protecting Whistleblowers at Enea S.A.” Furthermore, in accordance with “Policy against mobbing, discrimination and other unacceptable conduct at Enea S.A.,” employees may confidentially report cases of workplace harassment, discrimination and other unacceptable behaviors. Once received, such reports are reviewed by the Workplace Harassment Committee. Similar documents are in place in the other Group companies.
Moreover, various channels for reporting concerns and needs have been put in place in Group companies, including online apps, e-mail, regular mail, direct meetings, phone calls, internal intranet forms and physical contact boxes at the company locations. These include channels established by each company and those utilizing third-party systems. In some companies, reports may be submitted through trade unions or Social Labor Inspectors.
The Enea Group ensures the availability of these channels in its member companies and disseminates information among employees and associates about the possibility of submitting comments and concerns. The most frequently used communication methods are:
- Intranet and websites,
- e-mail,
- training, in particular onboarding courses for new employees,
- compliance newsletter,
- shared drives and IT systems,
- informational meetings.
In the opinion of Enea S.A. as the Enea Group’s parent company, the communication channels utilized by the Company are sufficient. All employees have access to these channels to the same extent and regardless of their position. The Company did not receive any reports regarding the reasonability, availability or failure rate of these means of communication. Accordingly, no formal procedures were launched to evaluate the effectiveness of these channels for reporting concerns.
The Enea Group ensures the protection of whistleblowers. These issues are described in section ESRS G1-1 of this Report. The Group reviews reported breaches on a case by case basis and takes corrective measures using the same approach. The effectiveness of the corrective measures taken is not evaluated. However, the final report on the notification should include, without limitation, conclusions, information on identified gaps in processes and controls, and recommendations agreed within the Compliance Committee. In the Group’s opinion, these requirements reduce the likelihood of significant negative impacts in the future.