BP-2 Basis of preparation
In the Report, the Enea Group applies its own definitions of time horizons, determined on the basis of ESRS horizons:
- short-term time horizon: up to 1 year,
- medium-term time horizon: from 1 to 5 years,
- long-term time horizon: from 5 to 15 years.
The Group has estimated the metrics in order to calculate its carbon footprint and the surface of biodiversity-sensitive areas. Detailed information is provided in disclosure E1-6 and E4-5.
The information on future expenditures is uncertain. The Group bases its future expenditures on investment plans and the Enea Group Development Strategy to 2035.
Disclosure E1-5 contains a restatement of energy consumption levels, following the allocation of renewable energy that was self-produced without using fuel (MWh) using a different methodology in the previous reporting period. This item contains energy used for own consumption only.
In disclosure E1-6,the value of Scope 1 emissions was adjusted following the clarification of the accounting approach and improvement in the accuracy of calculation data.
In disclosure E2-5, following the identification of a calculation error, the sum of the mass of substances of concern emitted into air and water was corrected.
In disclosure E3-4, the data on water consumption in water-stressed areas reflect the current identification of the Group’s operational sites relative to such areas with elevated water risk. Changes in data structure compared to the previous reporting period result from the more precise mapping of locations to risk areas rather than a change in calculation methodology. At the same time, the water consumption figure for 2024 has been corrected due to the erroneous allocation of returned abstraction of water to water consumed by Enea Wytwarzanie, which impacted the water intensity ratio.
Disclosure E4-5 in the previous reporting period showed the total area of mining sites for LWB without isolating areas located in biodiversity-sensitive sites and areas in their immediate vicinity. In this report, the data have been corrected (and currently they present exclusively the area of biodiversity-sensitive sites and areas in their immediate vicinity).
In disclosure E5-4, in Enea Wytwarzanie certain resources were reclassified from the products category to technical materials category, which resulted in a change in the presentation of comparative data for the previous reporting period. This affects presentation only and does not affect the total reported mass of resources used. Also, due to the calculation error in LW Bogdanka, the values depicting the mass of reused or recycled components was corrected.
In disclosure S1-16, the Group changed its approach to the calculation of gender pay gap. Previously, the metric was calculated based on employees hired during the reporting period, and for the current period, the headcount as of December 31 was used. This change has made it possible to eliminate the impact of one-off payments, including retirement severance pays, on the metric. Comparative data for the previous period have not been recalculated under the new methodology due to the unavailability of historical data for that specific scope.
Disclosure G1 Business conduct, in the part pertaining to personal data protection, presents information on the violations reported to PUODO, which was due to the new approach to managing this area. A three-tier classification of events is used, which includes incidents, breaches, and qualified breaches. Starting in 2025, disclosures focus on breaches and qualified breaches, i.e. events whose consequences may pose a risk to the rights and freedoms of data subjects.
Restated data for 2024 are presented in disclosures E1-5, E1-6, E2-5, E3-4, E4-5, and E5-4.
In this Report, the Enea Group does not incorporate any information by reference.
Acting in accordance with Appendix C: List of Phased-in Disclosure Requirements to the ESRS, the Group has elected to apply available transitional provisions governing the disclosure of anticipated financial effects. The Group has applied a deferral of disclosure for the following requirements: SBM-1 paragraph 40.b., 40.c.; SBM-3 paragraph 48.e.; E1-9; E2-6; E3-5; E5-6; S1-13 paragraph 83.a.; and S1-14 paragraph 89.