BP-1 – General basis for preparation of sustainability statements

This Report has been prepared by the Enea Group in accordance with the Accounting Act of 29 September 1994 as later amended, implementing the CSRD into Polish legal order and with the European Sustainability Reporting Standards (ESRSs). The Group observes the Taxonomy disclosures required by Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment. The report has been prepared in consolidated form. The consolidation perimeter is consistent with the consolidated financial statements.

Identification of impacts, risks and opportunities as part of the double materiality analysis and carbon footprint calculations cover Enea Group’s upstream and downstream value chain in accordance with the SBM-1 disclosure.

Enea Group has not used the option to omit a specific piece of information corresponding to intellectual property, know-how or ongoing negotiations.