ESRS E1 Climate change
E1-1 Transition plan for climate change mitigation
The Enea Group does not have a transition plan in place for climate change mitigation. Climate mitigation actions and initiatives are included in the Enea Group Development Strategy to 2035 (Development Strategy), the Enea Group Sustainability Strategy to 2035 (ESG Strategy) and the Enea Group Climate Policy (Climate Policy). The Group does not rule out the possibility of developing and adopting a transition plan in the future.
E1-2 Policies related to climate change mitigation
The Enea Group has adopted and implemented the Enea Group Climate Policy, which outlines the key directions for the organization’s development in terms of reducing its adverse impact on the climate and covers for the most part its own operations. It also addresses cooperation with business and social partners as well as customers. The Policy applies to the Group’s economic activities and complements the Development Strategy and the ESG Strategy. Currently, monitoring processes cover the Development Strategy. As regards the ESG Strategy, they will be implemented in 2026. The intended frequency of reviewing progress toward achieving this objective is at least once a year.
The goals of the Climate Policy include building and reinforcing awareness of climate responsibility and the ongoing implementation of measures within the framework of a sustainable energy transition. These goals have been set by the Enea S.A. Management Board and are overseen by it. The management boards of Enea Group companies are responsible for implementing the policy at the level of each company.
The Climate Policy points to three directions of action.
Direction 1 concerns mitigating and limiting global warming through the following actions:
- replacing conventional energy based on fossil fuels with highly efficient low- and zero-carbon energy,
- development of renewable energy sources, energy recovery systems and clean energy storage,
- modernization of the distribution network to enable the integration of renewable energy sources and reduce network losses,
- efficient use of energy to reduce fuel and energy consumption,
- development of offerings in the energy efficiency area,
- sale of green products and services,
- digitization and automation of processes, including customer service,
- collaboration with business and social partners as part of initiatives aimed at mitigating adverse climate change.
Direction 2 includes measures focused on adapting the organization to ongoing climate change, which include, without limitation: adapting assets and business operations to changing climatic conditions, taking steps toward transitioning to a circular economy, adjusting the operation of generation units to changing energy demand and hydrological conditions, modernizing the grid to enhance resilience to catastrophic weather events, and taking other steps to increase the Enea Group’s resilience to extreme weather phenomena. In accordance with the Enea Group Climate Policy, the Group also collaborates with business and social partners to support initiatives aimed at adaptation to climate change.
Direction 3 described in the document covers activities related to raising awareness about climate change. In accordance with applicable regulations, the Enea Group promotes knowledge about climate responsibility among employees, customers, service providers and suppliers across the value chain. Support is provided, among other causes, for grassroots employee initiatives aimed at mitigating the adverse effects of climate change and for local initiatives in the areas of environmental education, next-generation technologies and clean energy storage.
These designated areas also include activities aimed at improving energy efficiency and the use of renewable energy.
The content of this document has been consulted within Enea Group companies. It has been made available to employees on the Enea Group’s corporate intranet.
E1-3 Actions and resources related to climate change policies
The Enea Group’s core business is closely related to power generation and supply, which is why activities in this area are critical in terms of environmental impact. In 2025, most companies were engaged in activities related to energy transition – these included, without limitation, the development and continuous modernization of renewable energy sources, thus contributing to reduced emissions and energy consumption. All activities align with both the ESG Strategy and the Climate Policy, although some were planned even before these policies were developed. They also serve as mechanisms of leverage for decarbonization at the Group level. Selected activities, broken down by area, are presented below.
LW Bogdanka:
- continuation of the energy-efficient project to replace the primary dewatering pump set,
- replacement of lighting with LEDs,
- replacement of two transformers supplying the Stefanów mining field,
- continuation of the construction of a photovoltaic farm.
LW Bogdanka has not allocated significant operating expenses or capital expenditures for the pursuit of these measures. These measures contribute to reducing Scope 1 and 2 emissions.
ENEA Operator:
- Modernization of the distribution network, which will enable the connection of renewable energy sources and reduce grid losses. As at the end of 2025, 8.5 GW of renewable energy sources were connected to the Enea Operator network, which is more than double the maximum demand generated by customers connected to the company’s network. Connection conditions have been issued for nearly the same amount of renewable energy capacity (partly covered by connection contracts already in place). According to the company’s estimates, in the coming years the energy transition participation ratio will be four times greater than the installed renewable energy capacity relative to the maximum demand generated by customers,
- modernization of the grid to strengthen resilience against catastrophic weather phenomena,
- increased grid automation and digitization to enable rapid localization and isolation of failure points as well as restoration of power supply,
- increased grid flexibility, including through energy storage, tariffs promoting RES consumption by consumers and the development of interventional active power supply (IDC) and interventional reactive power regulation (IRB),
- support for energy transition through adaptation of the distribution network to operate in a decentralized power system,
- construction of a remote communication system enabling communication during extreme weather phenomena.
Key modernization activities in the Distribution sector are carried out on an ongoing basis and have no set completion date. They contribute to reducing Scope 2 emissions. The remote communication system is scheduled for completion in 2027.
Enea Nowa Energia:
- Expansion of operations to include nine wind farms owned by the following subsidiaries:
- Enea FW Pomorze sp. z o.o. – wind farms: Grzmiąca with a total installed capacity of 6.21 MW, Kołobrzeg with a total installed capacity of 23.422 MW, Białogard with a total installed capacity of 7.875 MW, Drawsko with a total installed capacity of 5.25 MW, Siemyśl with a total installed capacity of 6.3 MW,
- Enea FW Liskowo sp. z o.o. – Liskowo wind farm with a total installed capacity of 38.8 MW,
- Enea FW Pelplin sp. z o.o. – Pelplin wind farm with a total installed capacity of 83.2 MW,
- Enea FW Skibno sp. z o.o. – Skibno wind farm with a total installed capacity of 10 MW,
- Farma Wiatrowa Bejsce sp. z o.o. – Bejsce wind farm with a total installed capacity of 19.8 MW,
- commissioning of 2 photovoltaic farms (Jastrowie II with a total installed capacity of 8 MW and Dygowo I with a total installed capacity of 8 MW),
- execution of projects/construction of new generation units (ongoing activities with no set end date),
- commencing in October 2025, conduct of regular training sessions on environmental protection, including on topics related to electricity and water conservation as well as proper waste management, for all company personnel.
Enea Wytwarzanie:
- feasibility study on biomass co-firing in 500 MWe-class units to reduce emissions to a level below 550 g CO₂/kWh, scenario-based cost analysis of securing backup services for anticipated generating units (both to be completed in 2025) and reference measurements of units 9 and 10,
- modernization of the temporary weir on the Vistula River. Its purpose is to reinforce the riverbed within the weir and ensure continuous damming and uninterrupted water supply to the power units’ cooling circuit. In 2025, work related to soil reinforcement in the area of the temporary check dam was completed. All activities related to the project are scheduled for completion in 2028; the modernization is being pursued as a climate change adaptation measure,
- modernization of switchgear and lighting in the industrial workshop hall,
- feasibility study for the installation of electricity storage facilities, obtaining a concession commitment and an environmental decision. The commissioning of the energy storage facilities is scheduled for 2028. According to the company’s estimates, owing in part to the ability to supply energy during periods of peak demand, CO₂ emissions will decrease by approximately 140 thousand tons annually,
- commencement of modernization of the stormwater and industrial wastewater treatment plant serving the 200 MW power units. This initiative is aimed at optimizing existing technological systems and maintaining a legally compliant level of treatment for stormwater and industrial wastewater. The execution of this project will enable the discharge of stormwater in heavy rainfall conditions. More information about the project is provided in section E3-2 of this Report.
Enea Elektrownia Połaniec:
- increasing the proportion of biomass co-fired in units 2-7 to reduce emissions of sulfur oxides and carbon dioxide, while simultaneously reducing the amount of combustion waste generated. To enable this, the company is carrying out modernization works on its existing biomass fuel supply system, which will result in the creation of appropriate conditions for unloading and storing (a high-storage shelter along with the accompanying infrastructure) an increased volume of biomass fuel. The outcome will be an increase in the maximum energy share of biomass co-fired with coal from the current 30% to approximately 45% in 2026,
- preparation of an environmental impact report (EIR) for the intended construction of IGCC units,
- obtaining of a decision on environmental conditions for the construction of an energy storage facility with accompanying infrastructure. The company is applying for connection conditions for the intended energy storage facility and is participating in discussions regarding the acquisition of an external special-purpose vehicle to which connection conditions have been issued.
Enea Elkogaz:
- The company is executing an investment project to restore the generating capacity of 200 MWe-class coal-fired units at the Kozienice Power Plant using gas-fired technology. In addition to its core task, the company is carrying out a number of other activities aimed at commissioning the said units, including: power transmission line to the Kozienice power station (PSE), construction of a gas pipeline to the connection point at the gas station within the project site, construction of auxiliary systems (including for cooling water, potable water and cooling water discharge) and provision of supervision, financing and reporting for the project.
Enea Ciepło:
- development of a Climate Neutrality Plan identifying the investment projects that support the achievement of climate neutrality by 2050, to be carried out at the Białystok CHP Plant and the Zachód Heat Plant. The measures to be taken will cover the whole value chain of heat generation and distribution and will include renewable fuels, hydrogen and technologies that improve energy efficiency. The company focuses its activities on the Białystok area. Its impact on heat consumers, plant personnel and local communities consists of reducing emissions and ensuring security of supply. The expected unit emission reduction is 15 kg CO₂/GJ of heat by 2035 (as compared to the baseline period – the average value for 2019-2023).
It is estimated that the reduction in CO₂ emissions per unit of electricity generated within the Enea Group will be 328 kg CO₂/MWh lower in 2030 and 498 kg CO₂/MWh lower in 2035, as compared to the baseline year of 2024.
Enea Logistyka:
- installation of photovoltaic panels,
- purchases of hybrid cars.
Enea Oświetlenie:
- modernization of street lighting,
- expansion of the photovoltaic installation on the Poznań branch building with an energy storage facility. The modernization is scheduled for completion in 2026.
- launch of three charging stations for electric cars. In 2026, the company intends to install an additional 10 charging stations.
Enea Eko:
In 2025, work aimed at the deployment of an Energy Management System compliant with the ISO 50001 standard included:
- preliminary audit,
- energy review,
- pilot project to develop a tool for the Enea Group which might subsequently be offered to a broad range of end users.
The Enea Group did not consider it necessary to provide remedial measures to individuals adversely affected by actual significant impacts related to climate change mitigation activities.
Major expenditures related to climate change mitigation are included in the Taxonomy disclosure. Measures are financed and allocated as part of current operations, depending on their scale and needs.
E1-4 Targets related to climate change mitigation
The Enea Group has set certain targets related to climate change mitigation that are measurable, results-oriented, time-bound and aligned with the objectives of the Climate Policy and the ESG Strategy and also reflect the progress of key climate-related initiatives. The organization’s strategic goal is to reduce the CO₂ emission intensity per MWh. The value of this indicator in the baseline year of 2024 was 776 kg CO₂/MWh. The Enea Group aims to reduce emissions:
CO₂ emission intensity of electricity generation for the Enea Group (kg CO2/MWh)
The targets adopted by the Enea Group take into account the assumptions for the transition of the power sector in Poland. The emissions intensity reduction by 2035 is consistent with scientific methodology and SBTi guidelines, and covers the Group’s own operations;
The Group has also set other decarbonization targets for 2030 and 2035, namely:
- decarbonization of district heating systems:
- CO₂ emission intensity from heat generation at Enea Ciepło – emissions down from 33 to 18 kg CO₂/GJ in 2035,
- CO₂ emission intensity from heat generation at MEC Piła – emissions down from 80 to 55 kg CO₂/GJ in 2035,
- CO₂ emission intensity from heat generation at PEC Oborniki – emissions down from 121 to 55 kg CO₂/GJ by 2035,
- improved energy efficiency in own operations through a decrease in the balancing difference ratio from 4.95 to 3.9 by 2035,
- development and modernization of the distribution network to increase the capacity to connect and manage distributed generation sources – increasing Enea Operator’s activity index in the energy transition from 2.1 to 4.5 by 2035.
Intermediate targets related to reducing Scope 1 emissions have been adopted as part of the Development Strategy and the ESG Strategy. These documents assume a gradual replacement of coal with gas and RES installations, with a simultaneous increase in the total energy production in the Enea Group. The Development Strategy is monitored on a regular basis. The monitoring of the ESG Strategy will begin in 2026.
E1-5 Energy consumption and mix
In Enea Elektrownia Połaniec, in some units, there is co-combustion of hard coal and biomass. For this reason, it is impossible to assign the value of generated energy to renewable or non-renewable sources. In the remaining cases, electricity generation was qualified either to renewable or to non-renewable sources.
Data on the consumption of self-generated renewable energy without the firing of fuel (MWh) has been adjusted due to a change in methodology. In 2024, the Consumption of energy from renewable sources line item reflected total energy production; under the updated methodology, this item now only includes energy utilized for own consumption. The value for this item changed from 395,826.62 MWh to 19,165.34 MWh. Consequently, total consumption of renewable and low-emission energy changed from 5,989,215.92 MWh to 5,612,554.64 MWh, the share of renewable sources in total energy consumption moved from 9.63% to 9.08%, and total energy consumption changed from 62,188,753.1 MWh to 61,812,042.36 MWh.
For purchased energy, its consumption was calculated on the basis of invoices and metering devices, and takes into account the energy purchased outside of the Group for heating or to cover grid losses. Consumption of coal, crude oil and natural gas fuels has been determined based on the calorific values of each type of fuel from KOBIZE (for natural gas and crude oil) and from direct laboratory measurements (for coal and biomass).
To determine energy intensity, all the Group companies were included, except for Enea Centrum, which does not conduct activity in a high climate impact sector. Net revenue from sales was used as the Group’s revenue.
Data were adjusted following the revision of data on the consumption of renewable energy self-produced without the use of fuel. The value of energy for own consumption changed from 61,808,230.74 MWh to 61,811,608.03 MWh, while energy intensity remained unchanged at 1.98 MWh/PLN thousand.
E1-6 Gross Scopes 1, 2, 3 and total GHG emissions
In the Scope 1 data for 2025, an area for improvement was identified in terms of completeness of data and the GHG emission calculation methodology used. More detailed measurement data were taken into consideration, as they were obtained in connection with the implementation of methane emission monitoring regulations, which improved the accuracy of reported Scope 1 values.
Additionally, Scope 1 emission values for 2024 were restated following a refinement of the accounting approach and improved accuracy of calculation data. This correction was aimed to improve the capture of the actual emission level and does not significantly affect the comparative data presented in the reports.
These changes are procedural in nature, and are due to the improved data quality and the refinement of methodological assumptions. This update does not materially misrepresent the total greenhouse gas emissions presented by the Group, and its impact on reported values remains limited.
At the same time, these changes do not affect the comparability of data over time, because consistency in key methodological assumptions was maintained and all adjustments are refinements rather than fundamental changes. As a result, it is deemed that the changes are non-material within the meaning of ESG reporting requirements.
Net revenue from sales has been used as the Group’s revenue to determine the emission intensity.
The Enea Group adopted the operational control method to determine the organizational boundaries for its greenhouse gas (GHG) inventory. The calculations were based on data provided by Enea Group companies. Information on the emission volume of the Lubelski Węgiel Bogdanka Group has been consolidated with the other Enea Group companies. The energy and material flows between Enea Group companies have also been verified, and their emissions have been assigned to the first company in the Group.
Emission sources have been included in accordance with the GHG Protocol classification: stationary and mobile combustion (including hard coal, light fuel oil, diesel, gasoline, LPG, and natural gas), process emissions (arising from chemical reactions – urea and limestone powder), and fugitive emissions (refrigerant leaks from cooling, air conditioning, and other installations, including R410A and R407C). For the calculation of Scope 1 emissions, priority was given to CO₂ values reported by companies under the EU ETS system and reports submitted to KOBiZE. The emission factors used for fuels are sourced from the DEFRA (2025) database, while factors for refrigerants are derived from the IPCC (2021) publication, The Earth’s Energy Budget, Climate Feedbacks and Climate Sensitivity Supplementary Material. Biogenic CO₂ emissions from the combustion of biocomponents that are an admixture to fuels (gasoline and diesel) and from biomass combustion are presented as out-of-scope emissions.
Included emission sources are: electricity and district heating for own use. Location-based Scope 2 emissions have been calculated based on the KOBiZE publication CO₂, SO₂, NOx and total dust emission factors for electricity based on the information contained in the National Database on Greenhouse Gas Emissions and Other Substances for 2024 for Electricity and the Energy Regulatory Office’s publication Thermal Energy in Figures 2024 for district heating.
In the market-based Scope 2 method for district heating, the factors used for the location-based method were also applied. Due to the unavailability of residual emission factors for specific electricity suppliers, the residual emission factors published by the AIB in its European Residual Mixes 2024 report were used. For Enea Ciepło, Enea Operator, Enea Wytwarzanie oraz Enea Elektrownia Połaniec, which purchase electricity directly from Group companies (Enea Power&Gas Trading, Enea Trading) acting as traders, the emissions from the purchased electricity were taken into account using weighted average emission factors (prepared based on the electricity purchase-sale mixes of these companies) – in order to avoid double counting of emissions, zero emissions were assigned to the volumes produced (from fossil fuels) by the Group’s generating companies (they are taken into account in Scope 1 of these generating companies). Electricity purchased and sold by Enea S.A., which sells electricity to households and businesses across the country, also within the Group, was included in accordance with the GHG Protocol Scope 3 Category 3.
The reporting process covered all categories in Scope 3, with no emission sources in some categories, such as Category 14: Franchises, which demonstrates that this business area was not reported on by any Group company; therefore emissions of this category are zero. Scope 3 emissions were calculated using emission factors from the EPA (2024) expenditure base and the quantitative factors: EPA (2025), DEFRA (2025), KOBiZE and ecoinvent 3.12. The percentage of emissions calculated using primary data obtained from suppliers is 0%.
The Enea Group did not use any contractual instruments, the market interest rate of greenhouse gas emissions related to the purchased energy in a package with instruments is 0%. The Group did not purchase any electricity associated with guarantees of origin or other certificates.
E1-7 GHG removals
The Enea Group does not conduct any GHG removal projects.
E1-8 Internal pricing of GHG emissions
The Enea Group has not adopted any internal carbon prices.
The table below presents material topics along with identified impacts, risks and opportunities as well as corresponding policies, actions or targets.