• ESRS S1 Own workforce

ESRS S1 Own workforce

With reference to the impact related to the changes in employment resulting from energy transition and associated reputational risk, no dedicated policy has been implemented; however, the Group manages these issues on the basis of the Enea Group Development Strategy to 2035.

S1-1 Policies related to own workforce

Material topic: Working conditions

Enea Group employs more than 17.8 thousand employees in different regions of the country and belongs to the largest energy companies in Poland.

In the Enea Group the identified impacts on own workforce are managed through internal regulations adopted at the level of entire organization or individual companies. Their aim is to ensure the consistency of internal processes, observance of ethical standards and full compliance with the applicable legal regulations. The procedures implemented cover areas such as remuneration, recruitment, human rights protection, and measures to prevent mobbing, discrimination, corruption, and other unacceptable behavior.

The Management Board of the parent entity is responsible for the provisions of the group regulations, and in the case of documents adopted in the companies – Management Boards of those companies are responsible. Individual documents are made available to employees electronically: via email and through the intranet. Documents governing working conditions include:

Document Key content
Work Rules and Regulations of Enea S.A. and similar documents in the Group companies.  The document describes the organization and order in the working process as well as the related rights and obligations of the employer and the employees.
Internal collective bargaining agreements at Enea S.A. and subsidiaries and the Multi-Company Collective Bargaining Agreement. Voluntary agreements with trade unions which are in force at Enea S.A. and its subsidiaries, regulating mutual rights and obligations of the parties to the employment relationship, including primarily working and remuneration conditions and other work-related benefits and services.
Enea Group Code of Ethics and LW Bogdanka Group Code of Ethics A collection of the most important values and principles, setting the basic standards of conduct as well as shaping the Group’s organizational culture.
ENEA Group Compliance Policy and Compliance Policy of LW Bogdanka S.A. A collection of universal rules of conduct which ensures compliance of activities carried out by the Enea Group with the applicable standards set forth in the provisions of generally applicable laws and internal regulations as well as ethical norms.
Enea S.A. Employee Development Procedure and similar documents in the Group companies.  The document defines objectives and rules of performance of development activities.
Estimate Budget of Common Social Activity in the Enea Group.  Estimate Budget sets out the scope and the principles for awarding social benefits to employees for a given year.
Enea S.A. Recruitment Procedure at Enea S.A. and similar documents in the Group companies. The Procedure determines rules of recruitment of employees in the company.
Policy against Workplace Harassment, Discrimination and Other Unacceptable Conduct at Enea S.A. and similar documents in the Group companies.  A collection of rules for preventing workplace harassment and manifestations of discrimination, including also sexual harassment and methods of proceeding if such situations occur. In accordance with the provisions of the Policy, the Group does not tolerate psychological, physical, or sexual harassment of employees, nor any other form of violence in the workplace. Employees may not be discriminated against on the basis of any criterion, either directly or indirectly.
Rules and Regulations for Awarding Bonuses to Enea S.A. Employees based on the Management by Objectives System and similar documents in the Group companies.  The Rules and Regulations define the rules and conditions for awarding bonuses to managerial staff. The document includes detailed information on the bonus awarding system, evaluation criteria for work results, the manner of calculating bonus amounts and payment dates.
Rules and Regulations for Awarding Bonuses to Employees of Enea S.A. and similar documents in the Group companies.  The Rules and Regulations define the rules and conditions for awarding bonuses to employees. The document includes detailed information on the bonus awarding system for employees, evaluation criteria for work results, the manner of calculating bonus amounts and payment dates.
DEIB (diversity, equity, inclusion and belonging) Policy of Enea Group.  A set of principles promoting acceptance of diversity, equal opportunity, inclusion, and a sense of belonging. In 2025 the Enea Management Board approved the diversity management policy with respect to the Company’s governing bodies (Management Board or Supervisory Board members), its key managers and employees of the Group, and the Company’s Supervisory Board issued a positive opinion on the policy.
Procedure for reporting breaches and protecting whistleblowers in the Enea S.A. and similar documents in the Group companies.  The Procedure is an internal procedure for reporting breaches of law and taking follow-up measures (internal reporting procedure) under the Whistleblower Protection Act of 14 June 2024 and includes the provisions required thereby. Procedure defines channels through which breaches may be reported, with the division of roles and persons responsible for follow-up measures, and measures applied to protect persons reporting such breaches.
OHS Policy of Enea Group. This document outlines the Enea Group’s approach, objectives, and commitments regarding the provision of safe and healthy working conditions.
Document Key content
Work Rules and Regulations of Enea S.A. and similar documents in the Group companies.  The document describes the organization and order in the working process as well as the related rights and obligations of the employer and the employees.
Internal collective bargaining agreements at Enea S.A. and subsidiaries and the Multi-Company Collective Bargaining Agreement. Voluntary agreements with trade unions which are in force at Enea S.A. and its subsidiaries, regulating mutual rights and obligations of the parties to the employment relationship, including primarily working and remuneration conditions and other work-related benefits and services.
Enea Group Code of Ethics and LW Bogdanka Group Code of Ethics A collection of the most important values and principles, setting the basic standards of conduct as well as shaping the Group’s organizational culture.
ENEA Group Compliance Policy and Compliance Policy of LW Bogdanka S.A. A collection of universal rules of conduct which ensures compliance of activities carried out by the Enea Group with the applicable standards set forth in the provisions of generally applicable laws and internal regulations as well as ethical norms.
Enea S.A. Employee Development Procedure and similar documents in the Group companies.  The document defines objectives and rules of performance of development activities.
Estimate Budget of Common Social Activity in the Enea Group.  Estimate Budget sets out the scope and the principles for awarding social benefits to employees for a given year.
Enea S.A. Recruitment Procedure at Enea S.A. and similar documents in the Group companies. The Procedure determines rules of recruitment of employees in the company.
Policy against Workplace Harassment, Discrimination and Other Unacceptable Conduct at Enea S.A. and similar documents in the Group companies.  A collection of rules for preventing workplace harassment and manifestations of discrimination, including also sexual harassment and methods of proceeding if such situations occur. In accordance with the provisions of the Policy, the Group does not tolerate psychological, physical, or sexual harassment of employees, nor any other form of violence in the workplace. Employees may not be discriminated against on the basis of any criterion, either directly or indirectly.
Rules and Regulations for Awarding Bonuses to Enea S.A. Employees based on the Management by Objectives System and similar documents in the Group companies.  The Rules and Regulations define the rules and conditions for awarding bonuses to managerial staff. The document includes detailed information on the bonus awarding system, evaluation criteria for work results, the manner of calculating bonus amounts and payment dates.
Rules and Regulations for Awarding Bonuses to Employees of Enea S.A. and similar documents in the Group companies.  The Rules and Regulations define the rules and conditions for awarding bonuses to employees. The document includes detailed information on the bonus awarding system for employees, evaluation criteria for work results, the manner of calculating bonus amounts and payment dates.
DEIB (diversity, equity, inclusion and belonging) Policy of Enea Group.  A set of principles promoting acceptance of diversity, equal opportunity, inclusion, and a sense of belonging. In 2025 the Enea Management Board approved the diversity management policy with respect to the Company’s governing bodies (Management Board or Supervisory Board members), its key managers and employees of the Group, and the Company’s Supervisory Board issued a positive opinion on the policy.
Procedure for reporting breaches and protecting whistleblowers in the Enea S.A. and similar documents in the Group companies.  The Procedure is an internal procedure for reporting breaches of law and taking follow-up measures (internal reporting procedure) under the Whistleblower Protection Act of 14 June 2024 and includes the provisions required thereby. Procedure defines channels through which breaches may be reported, with the division of roles and persons responsible for follow-up measures, and measures applied to protect persons reporting such breaches.
OHS Policy of Enea Group. This document outlines the Enea Group’s approach, objectives, and commitments regarding the provision of safe and healthy working conditions.

The Enea Group companies’ employees may express views and have an influence on 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 remedial measures. Employees of the companies in which no separate channels for reporting violations have been established can submit reports through the system operating at Enea S.A.

Human rights in the context of employees

Human rights relating to the employees of Enea Group are included in, among others, the Enea Group Code of Ethics, the Procedure for Reporting Breaches and Protecting Whistleblowers, the Enea Group Compliance Policy

In accordance with the Enea Group’s policies, all companies are required to respect and protect human rights in all areas of their operations, in compliance with national laws, internal regulations, and the Enea Group’s ethical standards. In particular, they ensure safe and dignified working conditions, equal treatment, no discrimination, and respect for the dignity and privacy of employees. They prohibit child labor, forced labor and any forms of slavery or servitude. Companies are also required to take preventive measures to prevent workplace harassment, discrimination, and other unacceptable conduct, as well as to ensure employees the opportunity to report human rights violations with a guarantee of full confidentiality and protection for whistleblowers. To meet these requirements, companies implement internal policies, conduct training, and provide ongoing oversight of compliance with ethical and legal standards in the workplace. The adopted regulations do not explicitly set out obligations regarding the social inclusion of employees from groups that are particularly vulnerable to risks. The documents are consistent with the principles set forth in the UN Guiding Principles on Business and Human Rights and take into account the requirements in force in Poland, which govern fundamental issues concerning employee’ rights.

Regulations pertaining to human rights are made available to employees during onboarding training and through internal communication channels such as the intranet, email, and notice boards.

Material topic: Equality and diversity

In 2025, the Management Board of Enea accepted the DEIB Diversity, Equity, Inclusion and Belonging Policy of the Enea Group, and the Company’s Supervisory Board issued a positive opinion on this Policy. It will next be submitted to the General Meeting for approval.

Given the ongoing legislative works, including on the draft law on the implementation of certain European Union provisions regarding equal treatment which aims to implement Directive (EU) 2022/2381, the so-called Women on Boards, it is advisable, as a first step after the new law enters into force, to conduct a legal analysis regarding the need to adapt the aforementioned Policy to the changes in the law. That is why the Enea Management Board decided to postpone the submission of the motion regarding the approval of the Policy to the General Meeting of Enea S.A. until the law enters into force and the final version of the document, which takes into account the provisions of generally applicable law, has been finalized.

As at the end of 2025 other documents were in place in the Enea Group which also refer to the prevention of employee discrimination. These documents are: the Enea Group Code of Ethics, the Enea Group Compliance Policy, the LW Bogdanka Code of Ethics and the LW Bogdanka Compliance Policy. They 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.

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. which 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 comply with 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. Similar documents have also been adopted by the vast majority of companies in the Enea Group that employ staff. For example, Enea Eko in its activity adheres to provisions of the Polish law with regard to discrimination following, among others, from the Labor Code.

Every employee of Enea S.A. is required to familiarize themselves with the anti-discrimination policy and submit a statement to that effect to the employer. It is the direct manager who is responsible for ensuring that the obligation is fulfilled. After the policy was implemented, a training session about its provisions was organized for the employees. The companies forming part of the Enea Group have adopted a similar approach.

Moreover, in many companies these issues have been regulated 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. LW Bogdanka Group has adopted a separate policy – it implemented the Human Rights Protection and Diversity of LW Bogdanka Group, whereas the Internal Collective Bargaining Agreement applies in LW Bogdanka S.A..

In the Enea Group the obligation to treat employees equally is one of the key principles that applies at all levels from internal policies and regulations to day-to-day HR processes. The company emphasizes that equality in employment is not merely a legal requirement, but a value that builds trust, a sense of security, and a culture of mutual respect in the workplace.

Main areas of commitments:

  • Enea S.A. undertakes to eliminate any manifestations of discrimination in employment.
  • Each employee is guaranteed that their rights will be respected irrespective ofgender, age, background, religious denomination, orientation or form of employment.
  • Recruitment: Candidates are evaluated solely on the basis of objective criteria, such as education, professional experience, general and specialized skills, knowledge of foreign languages, and suitability for the position. Any criteria that are discriminatory in nature are excluded.
  • Termination of employment, promotions, and terms of employment: All decisions are made based on clear and transparent principles, which give employees a sense of fairness and predictability.
  • Employee development:Access to training programs designed to enhance professional qualifications is provided on an equal basis, so that everyone has the opportunity to develop and improve their skills.
  • Employee benefits: Subsidies for sports, recreation, and cultural activities are available to all employees, regardless of their hours of work.
  • The Company guarantees that employees performing the same work or work of equal value are treated equally, both in terms of remuneration and other terms and conditions of employment.
  • This principle eliminates the risk of pay inequality and thus, strengthens the sense of fairness and motivates employees to work effectively.

Material topic: OHS

The work safety issues in the Enea Group are regulated mainly in the OHS Policy of Enea Group adopted in 2025. The provisions of the Policy are supplemented by the Principles of conduct in case of work-related accidents, near-miss incidents and hazards and so called The Safe Ten, or the set of behaviors required in OHS.

The OHS Policy of Enea Group explicitly prioritizes the safety of employees, customers, and business partners as the highest value which must be reflected in our daily work. In accordance with the provisions of the Policy, in order to fulfill its commitments in this regard, Enea Group focuses on six key areas and six pillars of safety.

  • provision of safe and healthy working conditions,
  • compliance with legal requirements, internal standards and the best industry practice,
  • building a culture of workplace safety by engaging all employees andcontractors,
  • participation, consultation, and involvement of employees or their representatives,
  • ensuring adequate resources and funds necessary to achieve the objectives of the OHS Policy,
  • continuous improvement of activities and processes related to the occupational health and safety management system.
  • managerial commitment: support from leaders and ensuring that the principles are applied in daily work,
  • communication and dialog: cooperation with employees and contractors to exchange experiences,
  • education: training and encouraging employees to share their own ideas for minimizing risks,
  • risk management: identification, analysis and minimization of threats to the acceptable level,
  • opportunity management: implementing innovations and improvements aimed at enhancing the OHS management system,
  • monitoring and assessment:conducting audits and reviews of working conditions.

The regulation also clearly defines the structure of responsibility for safety – in accordance with the provisions of the Policy, the management is responsible for managing the area of safety, shaping the organizational culture, enforcing compliance with procedures, and motivating the team. Employees and contractors are required to follow safety rules while performing their duties, actively participate in OHS activities, and report any deviations from the rules. Every report of a safety violation is taken seriously, and employees who report irregularities are protected from negative consequences.

The vast majority of Enea Group companies, including the parent company, have adopted procedures which allow them to take into account the opinions of employees and associates in decisions or actions affecting the employees. Cooperation is undertaken both at the level of Enea Group and the level of a given company or lower, depending on the needs and goals, projects or initiatives. Cooperation takes place between employees, trade union representatives, the Employee Council, and the Social Labor Inspector, as well as at the central level (cooperation between Group companies).Its frequency varies depending on the company, but most often it involves ongoing cooperation based on needs.

In the case of trade unions, cooperation is based on the provisions of the Trade Unions Act, internal regulations arising from the Internal Collective Bargaining Agreement or other regulations, such as the Agreement with trade unions at Enea Elektrociepłownia Połaniec. The majority of initiatives taken end with joint arrangements and agreement. The companies have not entered into any international agreements or framework agreements regarding respect for human rights that would apply to their own employees.

On the basis of the Internal Collective Bargaining Agreement the social partners undertake all actions with a sense of shared responsibility for all employees and the workplace, and commit to cooperate with one another in good faith, in accordance with the principles of social dialog. The employer, within the scope of its authority, undertakes to create conditions for the union to operate independently.

Employers maintain an ongoing social dialog, and all issues raised are addressed on an ongoing basis.

In February 2025, all companies began holding meetings with union representatives regarding wage increases. The discussions focused, among other things, on real wage growth, the distribution of the company’s profits, salary levels within the Enea Group, the changing market situation, competitiveness, as well as the need to control and optimize costs. In April 2025 in the majority of Enea Group companies the pay discussions were completed and relevant agreements were signed.

In September 2025 trade unions operating in the Enea Group submitted a number of demands. Wage demands were also submitted to nine companies: Enea S.A., Enea Operator, Enea Centrum, Enea Pomiary, Enea Serwis, Enea Oświetlenie, Enea Logistyka, Enea Trading and Enea Power&Gas Trading. In addition, demands were made, including a call to reverse the decision to terminate the Internal Collective Bargaining Agreement at Enea S.A., to withdraw from the Multi-Company Collective Bargaining Agreement and resignation from the plans to transfer the Enea sales department to Enea Power&Gas Trading.

The goal of the ongoing discussions is to develop solutions that are responsible and economically viable, while at the same time ensuring job stability and the safety of employees.

Enea S.A. asks its employees for their opinion and on this basis implements new or modifies existing 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 the previous years some of the companies conducted satisfaction surveys among employees, but in 2025 they were replaced with the Employee Engagement Survey conducted in the entire Group. More information about the survey can be found in section S1-4.

Enea Group companies involve in meetings with the employee representatives human resources (including HR team members), financial resources and facilities (e.g., space for union meetings).

Meetings and discussion of the Enea S.A. Management Board with the employee representatives are held regularly. These include, among others, meetings devoted to current issues relevant to representatives and members of trade unions, meetings of the Management Board of Enea S.A. in the Enea Group companies dedicated to the new Enea Development Strategy, ongoing meetings of representatives of the HR Management Division, as well as written and electronic correspondence, which, starting from January 2025, is published on the intranet. Some of these meetings end up with the signing of an agreement or arrangement. Employees are informed of arrangements and agreements in the manner customary in companies, i.e., in the form of announcements sent by email to employees, such as Enea News, information posted on the intranet, informational brochures, notices on notice boards, and the company newspaper. In some companies open meetings are held.

The regular meetings between the Management Board and employee representatives held in 2025, concerned, among other things, changes to the Employee Pension Plan, a summary of the Voluntary Redundancy Program (PDO) in individual companies, estimating and planning expenditures within union limits, as well as ad hoc layoffs. An important part of the meetings was a discussion of the planned changes in the sales structure of Enea S.A., employee safety during the change process, and the scope of the project.

The meetings of Enea S.A. Management Board in 2025 were devoted to new Group Development Strategy to 2035.It relates to the activities of the entire Enea Group, and the Management Board of Enea S.A. has made it a priority to communicate strategic information and key objectives to all employees, not only to those responsible for the strategy implementation and execution. Following the meeting with the managers of distribution companies, the Management Board of Enea S.A. invited the employee representatives to the discussion on the assumptions of the strategy. The representatives of all trade unions acting in the companies and the Management Boards of Enea Operator and Enea Serwis took part in the discussion.

All meetings related to important current matters. During one of these meetings – organized by the HR Department of Enea S.A. – discussions focused, among other things, on proposals for changes to the Social Benefits Fund that expand the scope of benefits and make it possible to extend them to a broader group of employees. The status of the recreation centers and plans for their sale were also discussed. The meeting addressed organizational changes in the Security and Sales Departments, as well as the plans of the OHS and Environmental Protection Department and proposals for a new Enea Foundation – Energia Wspólnoty.

Additionally, the projects of the Enea Foundation – Energia Wspólnoty, including initiatives for employees, were presented:

  • support project for employees in need, dedicated to active and retired staff and their families in crisis situations, under which the Foundation may co-finance medical treatment and rehabilitation, assist in disaster recovery and emergency relief, as well as in other exceptional circumstances affecting their life situation.
  • Mobile Health Project [Zdrowie w drodze] – a health prevention initiative for employees offering on-site mobile medical care. In 2025, a mobile medical unit, equipped with state-of-the-art ultrasound and dermoscopy devices and staffed by medical specialists, visited five key locations of Enea Group.

Enea Group organizes regular meetings between management and employees Let’s talk about Enea, during which the most important issues relating to current activities and the future of Enea are presented and discussed. In 2025, the main focus was on the implementation of key projects and progress in operationalizing the strategy across all companies.

The meeting participants talked about engagement survey, leadership, safety culture. Moreover, the financial results of Enea Group after H1, as well as the ICT strategy were presented. The following were presented, among others:

  • results of engagement survey Positive Energy of Enea which covered all employees of Enea Group for the first time. The engagement rate was 53%, which reflects the emotional bond between employees and the organization. The HR Team presented detailed results and data for the segments (Distribution, Generation, Mining, Centre) as an important step towards building the culture of dialog and shared responsibility.
  • Middle Management Development ProgramFrom Manager to Leader. The program focuses on strengthening soft skills and effective team management skills, including: providing feedback and performance management. In the last quarter of this year, a module on effective information cascading within teams will be added to it.

Employees are also engaged in the management process, specifically during the development of internal regulations and bonus schemes, as well as in the subsequent setting, implementation, and evaluation of goals and tasks. At Enea S.A. and most other companies, a bonus system based on Management by Objectives (MBO) applies to management personnel. The reporting period is the calendar year.

The objective of the MBO system is to support strategy execution by integrating and mobilizing all employees around the key tasks defined in the strategy. In the MBO process objectives are cascaded in the organization, monitored and evaluated. Objectives are classified as either managerial or individual, depending on their scope.

The bonus scheme applies also to the employees of Enea S.A. who do not belong to the management. Its purpose is to motivate employees to work effectively and to reward the efforts they make to achieve the best possible results.

At the stage of drafting bonus regulations to be applied in subsequent settlement periods, unit heads provide their feedback and observations regarding the regulations currently in force. In certain key business areas, such as sales, employee working groups are established to develop new principles and proposed modifications. Most of the changes are incorporated to align the bonus rules with business needs.

Employee feedback utilized in the management process is recorded during the monitoring and evaluation of set objectives, for instance, within the existing bonus schemes. Funds for employee bonuses and awards come from a special budget.

Additionally, in 2025 the Management Board of Enea S.A. inaugurated a series of weekly meetings titled Wednesday Coffee with the Board, which take the form of one-to-one conversations with employees and can be held either in person or online.

The Management Boards of companies are responsible for cooperation with employees. In some cases, they authorize certain officers, including HR directors, to carry out such cooperation. Enea Group has not implemented any formal mechanisms for evaluating the effectiveness of its cooperation with employees.

Companies of Enea Group use different communication methods, adjusted to the needs and expectations of its employees and associates. In typical cases, these include e-mail, intranet, instant messaging, hard-copy documentation and notice boards. Direct meetings between employees and the management team are also organized.

In the Enea Group the issues related to negative impact on employees are resolved at the level of individual companies, because the context of report is best known there. Upon the identification of a negative impact – regardless of whetherit concerns working conditions, employee relations, process organization, or technical factors – a given company develops and implements appropriate remedial actions. They are always adjusted to the root cause of the problem and conditions in which it arose. Remedial actions usually cover several categories. First, these are organizational and procedural measures that involve updating procedures, clarifying existing rules, reorganizing work, or strengthening oversight of the implementation of specific tasks. Second, training and competency-building initiatives are being implemented to raise employee awareness, clarify proper standards of conduct, and enhance the knowledge of management. Parallel communication initiatives are frequently undertaken; they provide employees with clear guidelines, explanations, and information to support safe and compliant work practices. In situations requiring intervention, HR measures may also be applied, such as clarifying the scope of duties, increasing managerial oversight, or removing an individual who has engaged in unacceptable behavior. Each company evaluates the effectiveness of measures implemented through adequate methods. Most often, this takes the form of a post-implementation review involving a review of the affected area. An important element of review is also monitoring of indicators such as the number of reports, complaints, OHS incidents and observation of personnel trends (e.g. employee absence, turnover). The companies also utilize opinions and observations gathered from staff and management via interviews and surveys to verify that the implemented measures are being applied and are producing the desired outcomes. Such approach enables the Enea Group companies to respond quickly to irregularities identified, take proper actions and systematically review whether the implemented solutions bring the expected results. With regard to negative impacts on occupational health and safety, remedial and preventive measures are implemented based on the regulations and policies described in Disclosure S1-1, specifically the OHS Policy of Enea Group, and the operational actions presented in S1-4. In the case of impact related to the changes in employment resulting from the energy transition of Enea Group, the mitigating measures include a dialog with employee representatives and organizational solutions, including the Voluntary Redundancy Programs and the support for adaptation processes, described in detail in the following sections. Regarding the negative impact of low diversity within top management, the entity does not identify separate remedial measures; instead, the management of this impact is conducted through existing equal treatment policies as well as the developmental and systemic measures described in S1-1 and S1-4.

Apart from the general process, LWB has also introduced the rules of negotiation and interpretation of the provisions of the Internal Collective Bargaining Agreement, including mainly the conditions of work and pay. In addition, the Management Board of the company 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. Each employee of LW Bogdanka may request that the Team amend or interpret the Internal Collective Bargaining Agreement, thus they may have an impact on the company strategy and its business model.

The Enea Group provides employees with access to diverse and effective communication channels, enabling a free flow of information, strengthening internal dialog, and building an organizational culture based on transparency and cooperation.

The engagement survey: Enea’s Positive Energy conducted in 2025 confirmed that the majority of Enea Group companies strive to improve the quality of internal communication. Their actions include, among others: regular meetings between management and employees, the systematization and quality improvement of feedback, and the streamlining of cooperation between organizational units.

The most frequently used communication methods are:

  1. intranet and websites,
  2. e-mail,
  3. training, in particular onboarding courses for new employees,
  4. shared drives and IT systems,
  5. informational meetings.

The employee engagement survey resulted in the introduction of new communication channels, including a dedicated Q&A box for the President of the Board, a series of Talks with the President meetings, and a Development Initiative Management System enabling employees of Enea Ciepło to submit their initiatives.

General communication channels in the Enea Group have not been equipped with a formal mechanism to assess the employee knowledge of available methods to report violations. Information on this subject is available through various sources, including the intranet, normative acts, company announcements, and line managers. Newly hired employees receive relevant information during onboarding. However, no dedicated studies (such as a separate periodic survey or a systematic assessment process) are conducted to verify the level of trust in these tools. However, employees have not reported any irregularities nor the need to take actions in this regard.

The Enea Group ensures the protection of whistleblowers. These issues are described in section ESRS G1-1 of this Report. The organization reviews each report individually and implements remedial measures in the same manner. The effectiveness of such measures is not assessed, however, it is required that 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 opinion of Enea Group, this decreases the probability of occurrence of material negative impacts in the future.

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.

S1-4 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

Material topic: Working conditions

The Development Strategy of the Enea Group to 2035 sets its aim: to effectively exploit local resources and infrastructure in the process of creating new jobs in regions associated with coal assets. This has a direct impact on both current and future employees of the Group, especially in the context of developing the skills needed for the 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. These include, among others, opportunities for professional development in the area of new technologies, new jobs and motivating remuneration systems.

The Enea Group implemented the Development Strategy in 2025.Important organizational initiatives related to the achievement of strategic goals include:

In September 2025, a plan was agreed upon to spin off the Sales Department from Enea S.A. From the outset, the process of designing changes in the sales department has been conducted with attentiveness to employees and a commitment to addressing their needs. At each stage of the project works, whether during meetings or via the intranet, the employees of Sales Department are being informed in detail about the subsequent steps and progress of the project. Since April 2025, an anonymous survey has also been available (in both electronic and hard-copy formats) for submitting questions and suggestions; responses to employee inquiries are published on the intranet. Employee representatives are also updated on project developments, such as the change of organizational structure of the Sales Department.

Completion of the consolidation process of the sales department is scheduled for August 2026.

Enea S.A. is undergoing a process aimed at modernizing the organization and focusing on the delivery of strategic investments and corporate oversight. The new management model involves a change in employment terms and conditions, which have been designed to foster professional development, reward engagement, and align with best market practices. The process will continue until mid-2026, in close cooperation with employees and in dialog with trade unions.

An element of the transformation includes, among others, the streamlining and market-alignment of employment principles. By decision of the Management Board of Enea S.A., as of 31 December 2025 the Company has withdrawn from the Multi-Company Collective Bargaining Agreement and terminated in whole the Internal Collective Bargaining Agreement, effective as at the end of 2025.

Enea S.A. terminated the Internal Collective Bargaining Agreement to:

  • adjust the working conditions to the changing economic and legal reality. The Collective Bargaining Agreement in force at Enea S.A. is rooted in the socio-economic realities of a dozen or even several dozen years ago. Currently, many of its provisions are ill-suited to the company’s contemporary needs and capabilities,
  • simplify and unify the remuneration and benefits system. Applicable provisions of the Internal Collective Bargaining Agreement are too complex. The company wants to create transparent and market rules of remuneration, which will simultaneously support the organizational effectiveness,
  • increase employer flexibility in human resources management. The existing provisions limit the ability to implement necessary organizational or operational changes, particularly in the context of the energy transition, digitalization, or restructuring,
  • implement new, modern collective agreement. The termination of the Internal Collective Bargaining Agreement of Enea S.A. creates an opportunity to introduce a new framework that reflects current market realities and supports a key goal of the HR strategy: attracting and retaining a highly skilled workforce through an attractive compensation package.

The remaining nine companies of the Enea Group which joined the Multi-Company Collective Bargaining Agreement i.e. Enea Operator, Enea Centrum, Enea Pomiary, Enea Serwis, Enea Oświetlenie, Enea Logistyka, Enea Wytwarzanie and Enea Trading, Enea Ciepło Oddział Białystok, also decided to withdraw from it as of 31 December 2025.

In response to the need for implementing a structured program within the Group that allows employees to terminate their employment on an entirely voluntary basis under attractive terms, in December 2024, 13 companies of Enea Group launched the Voluntary Redundancy Program (PDO).It provides for financial compensation calculated in accordance with the rules set forth in the Regulations of the Voluntary Redundancy Program. Employees may use the Program upon consent of the employer. In the majority of the companies the Program applied to 31 March 2025; however, some of the companies, namely: Enea Centrum, Enea Serwis, Enea Wytwarzanie, Enea Bioenergia, Enea Połaniec and Enea Ciepło, agreed on the longer term of the Program.

In 2025, 192 applications were received from employees, of which 159 were approved. 144 individuals signed mutual termination agreements under the PDO, and by the end of 2025, 143 employees had terminated their employment contracts.

By 2029, approximately 12% of the employees of Enea Group companies will become eligible for retirement, posing a risk of an uncontrolled loss of competencies that could be detrimental to the organization. Voluntary Redundancy Programs address this challenge. By spreading over time the effects of this trend, these programs will facilitate proactive and sound departure planning, ensuring a smooth transition of skills and the operational continuity of individual companies. The programs are not implemented as collective redundancies within the meaning of the law. The Enea Group companies decided to launch subsequent programs in 2026, among others to prepare the organization of work and organizational structures for processes related to restructuring. Eight companies of the Group joined the new Voluntary Redundancy Program which started as at the end of 2025. It will be available for the employees of Enea S.A, Enea Centrum, Enea Logistyka, Enea Pomiary, Enea Wytwarzanie, Enea Serwis, Enea Operator and Enea Ciepło.

Enea Group invests in training courses aimed at development of employee competencies. Most of the Group companies offer their employees co-financing for postgraduate, master degree, engineering, MBA studies. More and more employees use also e-learning 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 organization works with a number of universities and schools building its image as an attractive employer.

In 2025 the Group companies implemented a number of HR activities and development initiatives:

For the first time, all companies of Enea Group were covered by the survey. 47% of employees took part in the survey. The responses helped the participants to understand better their role, needs and reasons to be satisfied. By applying a consistent methodology, we were able to obtain a valuable picture of the work environment as seen through the eyes of the employees.

The employee engagement rate in the Enea Group was 53%. OHS was the highest-rated area, with 74% of employees providing a positive assessment of the company’s approach to workplace health and safety. 60% of employees expressed a positive opinion of their line managers.

Following the survey, remedial measures were developed and implemented in the Enea Group. The heads of the various divisions and departments are responsible for preparing them, in collaboration with HR. Meetings were organized to discuss the survey results in detail and identify the underlying causes of specific ratings. Enea Group also plans to hold workshops for senior management to develop action plans at both the segment and company levels. Another survey Enea’s Positive Energy is scheduled for 2026.

In 2025 Enea Group started the series of development webinars Developing OUR POWERful Competencies. Their aim is to support employees in development of professional and personal competencies. Webinars offer the flexibility to learn from any location and allow for real-time participation, while recordings are made available to those unable to attend the live sessions. The series covered topics such as psychological safety, managing stress in daily work, modern technologies, AI in theory and practice, and motivation as a pathway to success for our ambassadors. Each webinar was led by experienced trainers and experts, including both internal specialists and invited external guests.

Program of paid traineeships for students and graduates. In line with business needs, young people gain their first professional experience under the guidance of a mentor. The number of accepted trainees in 2024 was 21 people, whereas in 2025 – 43 people.

Enea Future is a paid internship program for students and graduates in technical, STEM, economics, natural sciences, and related fields who are interested in the energy sector. It offers the chance to carry out innovative projects under the guidance of industry experts in areas such as RES, AI, digitalization and robotics, cybersecurity, marketplaces, and sustainable development. As at 31 December 2025 the recruitment for the program was ongoing.

The Academy is a development program designed for newly appointed leaders, which consists of five training sessions. It focuses on key managerial skills: team building and leadership, development of leadership skills, managing personal and team effectiveness, operating within a change environment, and conflict resolution. Participants learn the principles of effective communication, delegation, motivation, developmental reviews, and providing feedback. The program also supports the development of the leader’s self-awareness and prepares them for challenging situations and organizational shifts, culminating in the formulation of an individual leadership contract.  Participants also have the opportunity to share experiences between departments, gain diverse perspectives and share best practices across the Enea Group.

A series of management training sessions targeted at high-potential employees: section managers, shift managers, and specialists. The program is carried out in Enea Wytwarzanie and Enea Power Plant Połaniec.

Training sessions and webinars for management and lower-level staff covering topics such as building a feedback culture, promoting empathy, recognition, openness to feedback, fostering psychological safety, and strengthening team relationships. The objective of the workshops is to strengthen an organizational culture based on openness, respect, appreciation, and collaboration; to increase employee engagement; to improve communication; and to build a positive work environment. The sessions also focus on developing skills in conflict resolution, emotion regulation, setting action plans, and monitoring progress. In 2025, 44 people were trained.

  • Managerial Competency Assessment – a comprehensive analysis of managerial competencies, including 360-degree feedback, a competency-based interview, and a personality test,
  • developing individual development plans for management staff in response to identified personal strengths and competency gaps. 100 people of the highest management staff of all Enea Group companies took part in the assessment.
  • MS Teams and Copilot – targeted training for all Group employees aimed at developing digital competencies through the use of MS Teams and M365,
  • Mentoring Program: Development Starts with a Meeting – a pilot project for sharing knowledge and experience among employees, aimed at building a culture of cross-functional collaboration, shaping relationships, and strengthening competencies,
  • AI in Business are post-graduate studies that enable employees to acquire the skills needed to utilize AI in their work
  • specialized training, e.g., on legal regulations, emerging technologies, and ESG – an extensive ESG training program that reached nearly two thousand employees. Its aim was to strengthen expertise in the areas of non-financial reporting and sustainable development,
  • postgraduate studies in 'AI in Business’, available exclusively to employees of Enea Group. Their objective is for employees to acquire the skills to utilize AI within the organization and its projects, in order to increase efficiency and implement new technological solutions available on the market,
  • Women Leaders Academy – initiatives aimed at strengthening women’s leadership capabilities,
  • First Aid Training – a series of sessions aimed at raising awareness and preparing employees to respond quickly and effectively in life- or health-threatening situations.

Regarding impacts related to regulated working hours and adequate employee remuneration, no distinct actions were identified, as these areas are managed on an ongoing basis under existing policies, internal regulations, and collective bargaining agreements. The adopted approach is ongoing and operational in nature, forming an integral part of the Group’s daily operations without the need for the cyclical implementation of new initiatives.

The specific nature of the Enea 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 Enea 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.).

At the same time, the Enea Group identifies external changes which, depending on own workforce, may transform into risks. In the organization’s assessment, this represents the prospect of an approaching labor gap. The Enea Group notes a decline in the attractiveness of the electrical equipment installer profession, as well as a limited pool of candidates with specialized knowledge and experience in emerging technologies, and a shortage of individuals willing to perform manual labor on the Polish market.

Material topic: Equality and diversity

The most important tasks in equality and diversity taken in 2025 included the preparation of the DEIB Diversity, Equity, Inclusion and Belonging Policy of the Enea Group

Initiatives addressing the low diversity of management staff implemented in 2025 include the development activities described above, particularly the Women Leaders Academy.

In the 2025 employee engagement survey, the Ni index was measured for the first time. All employees of Enea Group were covered by the survey. In 2026 it is planned to conduct the next edition of the survey and measure this index again.

Material topic: OHS

2025, one of the key actions regarding occupational safety resulting from the OHS Policy of Enea Group is involvement of the management staff in OHS issues. Management-level personnel participated in, among others, safety leadership walks aimed at strengthening the safety culture across all organizational levels, observing employee behaviors, and verifying applied procedures. These visits allowed for the identification of safety strengths as well as areas requiring improvement.

In 2025 the Enea Group companies conducted a dialog with employees to involve them in OHS actions. All employed persons were provided with the opportunity to participate in safety training and workshops, including first aid courses. Safety Days were also organized, featuring fire extinguisher drills and lectures by representatives of the National Labor Inspectorate, the police, and the fire department. Some of the Enea Group companies purchased the first aid equipment such as defibrillators.

A dedicated OHS page has been created on the intranet for employees. In addition to standard OHS documentation, the website features articles, helpful infographics, and safety tips. Additionally, OHS standards for office work were developed and implemented across the entire organization.

In 2025 Enea Group also joined the Safe Work Leaders Forum at the Central Institute for Labor Protection – National Research Institute (CIOP-PIB).

Additionally, the Group implemented The Safety Ten – ten formal rules that obligate employees to use Personal Protective Equipment (PPE) and perform work in accordance with OHS and fire safety regulations. The rules explicitly mandate stopping work whenever a hazard is detected and clearly outline Enea Group’s zero-tolerance policy for risky behaviors, along with the obligation to intervene when procedures are violated. The Safety Ten focuses on prevention: hazard identification and reporting, risk assessment, and ensuring the proper technical condition of machinery and tools. The document also regulates movement within the site, mobile phone usage, maintaining order in the workplace, and the principle of limited trust while driving vehicles. The Safety Ten was introduced by the decision of the Director of OHS and Environmental Protection Department of Enea S.A. and has applied since September 2025.

Enea Group monitors and evaluates OHS actions through regular OHS reviews and external and internal audits, among others. In 2025, the knowledge of employees on OHS and legal requirements was audited.

Some of the actions taken by Enea Group contributes to risk mitigation. These include, among others, Occupational Health and Safety (OHS) initiatives that contribute to reducing accident rates. To mitigate risks related to the energy transition, the Group offers support to its employees, and 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.

Enea Group determines which employee-related measures are necessary and appropriate based on the analysis of reports received through the channels described in sections S1-2 and S1-3. The effectiveness of the measures applied in this regard is monitored and evaluated through an analysis of metrics related to working conditions, OHS, and employee equality and diversity.

All actions carried out by Enea Group which are related to working conditions and employee development, indirectly or directly contribute also to the increase in employee productivity and competencies. Occupational Health and Safety (OHS) initiatives – such as qualified first aid (KPP) training, first aid workshops, fire safety and evacuation drills, employee competitions, and organized Safety Days – contribute to raising OHS awareness and mitigating the risk of incidents.

Enea Group ensures that its practices, including those related to procurement management, sales, and data usage, do not cause or contribute to material negative impacts on its employees. This is guaranteed by numerous policies and documents such as Enea Group Code of Ethics or Enea Group Compliance Policy which set out the principles guiding the Group in its business operations.

The Group has not allocated financial resources enabling the performance of measures in the S1 area. Measures are financed and allocated as part of current operations, depending on their scale and needs.

 

S1-5 Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities

In 2025, Enea Group Sustainability Strategy to 2035 was developed and approved. Under the “Effective cooperation to strengthen relationships” pillar, two targets were set to which relevant initiatives and rates have been assigned:

  • increase in the employee engagement – a target monitored and measured through the results of the annual employee satisfaction and motivation survey, compared against market benchmarks or past performance. It is expected to reach the 20th percentile in 2035, compared to the 51st percentile in 2024;
  • reduction in accident rates – a target measured by the Group-wide accident frequency rate in the Energy segment, which until 2035 should not exceed 1.5. The baseline in 2024 was 5.7. The rate achieved in 2025 was 5.3.

The strategic goal for employee engagement covers two areas: building a human resource development ecosystem and fostering an inclusive environment by integrating DEIB principles into HR processes.

The ESG Strategy was developed as a result of a comprehensive analysis of the external and internal environment, incorporating the latest scientific evidence, market trends, and the perspective of Enea Group employees.

Area Target Deadline
Competency evaluation Managerial Competency Assessment with Individual Development Plans being prepared. 2025-2030
Individual Development Plans for the Group employees Systematic improvement of competencies and alignment of employee development with the company’s strategy. 2025-2027
Succession to the key positions in the Group Identification of high-potential employees and preparing them to take on responsibility. In this way, the company not only ensures business continuity but also demonstrates to employees that their development is truly important to the organization’s future, thereby actively nurturing internal talent. Creating the list of successors is also motivational, enables to build stability, reduces HR risks and costs of external recruitment. 2025-2030
Managerial competencies development Comprehensive training for current and aspiring managers to effectively lead teams and achieve organizational goals. 2025-2027
Engagement survey Collecting employee feedback and suggestions, followed by the development of remedial actions covering various aspects of work – team atmosphere, relationships with supervisors, development opportunities, sense of appreciation, and working conditions. 2025-2033
Optimization of external incentive systems Analysis of bonus systems across the Group and the design of a partial unification of variable pay systems. 2025-2027
Feedback culture Creating a work environment where feedback is a natural, daily part of collaboration and supports the development of all parties involved. 2025-2030
Enea Future Supporting the organization in building its future workforce through talent acquisition, employer brand development, building relationships with universities and the community, and shaping organizational culture. 2025-2028
Recruitment and onboarding of new staff Ensuring a high-quality, efficient, and consistent recruitment and onboarding system that supports the organization’s strategy and builds its image as an attractive employer. 2025-2028
Analysis and simplifying of processes Simplifying selected procedures. 2025-2028
Ordering ICBA and optimization of remuneration model Ensuring a consistent, transparent, and regulatory-compliant remuneration system that supports the execution of the business strategy, boosts employee motivation, and strengthens the company’s market competitiveness. 2025-2027
Area Target Deadline
Competency evaluation Managerial Competency Assessment with Individual Development Plans being prepared. 2025-2030
Individual Development Plans for the Group employees Systematic improvement of competencies and alignment of employee development with the company’s strategy. 2025-2027
Succession to the key positions in the Group Identification of high-potential employees and preparing them to take on responsibility. In this way, the company not only ensures business continuity but also demonstrates to employees that their development is truly important to the organization’s future, thereby actively nurturing internal talent. Creating the list of successors is also motivational, enables to build stability, reduces HR risks and costs of external recruitment. 2025-2030
Managerial competencies development Comprehensive training for current and aspiring managers to effectively lead teams and achieve organizational goals. 2025-2027
Engagement survey Collecting employee feedback and suggestions, followed by the development of remedial actions covering various aspects of work – team atmosphere, relationships with supervisors, development opportunities, sense of appreciation, and working conditions. 2025-2033
Optimization of external incentive systems Analysis of bonus systems across the Group and the design of a partial unification of variable pay systems. 2025-2027
Feedback culture Creating a work environment where feedback is a natural, daily part of collaboration and supports the development of all parties involved. 2025-2030
Enea Future Supporting the organization in building its future workforce through talent acquisition, employer brand development, building relationships with universities and the community, and shaping organizational culture. 2025-2028
Recruitment and onboarding of new staff Ensuring a high-quality, efficient, and consistent recruitment and onboarding system that supports the organization’s strategy and builds its image as an attractive employer. 2025-2028
Analysis and simplifying of processes Simplifying selected procedures. 2025-2028
Ordering ICBA and optimization of remuneration model Ensuring a consistent, transparent, and regulatory-compliant remuneration system that supports the execution of the business strategy, boosts employee motivation, and strengthens the company’s market competitiveness. 2025-2027

In addition to the key objectives defined by the Group, additional internal targets have been established to support the implementation of the Strategy. Their progress will be monitored through existing management processes.

S1-6 Characteristics of the undertaking’s employees

The following data are presented as at 31 December 2025. 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 2025.All data refer to employees working in Poland – the Group does not have any employees abroad. Data presented in persons.

Number of employees of Enea Group by gender

Number of employees by gender Enea Group
2024 2025
Women 3,412 3,390
Men 14,593 14,449
Total number of employees 18,005 17,839
Number of employees by gender Enea Group
2024 2025
Women 3,412 3,390
Men 14,593 14,449
Total number of employees 18,005 17,839

Number of employees of the Enea Group broken down by contract duration and gender

Number of employees broken down by contract duration and gender Number of permanent employees Number of temporary employees
2024 2025 2024 2025
Women 3,090 3,078 322 312
Men 13,303 12,856 1,290 1,593
Total number of employees 16,393 15,934 1,612 1,905
Number of employees broken down by contract duration and gender Number of permanent employees Number of temporary employees
2024 2025 2024 2025
Women 3,090 3,078 322 312
Men 13,303 12,856 1,290 1,593
Total number of employees 16,393 15,934 1,612 1,905

Number of employees of the Enea Group broken down by working time and gender

Number of employees broken down by contract duration and gender Number of full-time employees Number of part-time employees
2024 2025 2024 2025
Women 3,381 3,363 31 27
Men 14,563 14,419 30 30
Total number of employees  17,944 17,782 61 57
Number of employees broken down by contract duration and gender Number of full-time employees Number of part-time employees
2024 2025 2024 2025
Women 3,381 3,363 31 27
Men 14,563 14,419 30 30
Total number of employees  17,944 17,782 61 57

The number of employees includes the number of persons employed under employment contracts as at 31 December 2025, 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.

Non-employees in own workforce Enea Group
2024 2025
Number of people with contracts with the undertaking to supply labor (including self-employed people)1 774 948
Number of people provided by undertakings engaged in employment activities 156 122
Total number of non-employees in own workforce 930 1070
1Self-employed workers are persons who work in their own name and on their own account, including persons running a sole proprietorship
Non-employees in own workforce Enea Group
2024 2025
Number of people with contracts with the undertaking to supply labor (including self-employed people)1 774 948
Number of people provided by undertakings engaged in employment activities 156 122
Total number of non-employees in own workforce 930 1070

The number of non-employees given as at 31 December 2025 (these are actual data), includes persons who do work on the following basis in particular: signed civil law agreements, appointments and managerial contracts. The numbers include members of the companies’ management 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.

In the Enea Group, there are collective bargaining agreements and trade unions which are representatives of employees. No agreements have been entered into with employees regarding representation by a European Works Council, a Works Council of a European Company or a Works Council of a European Cooperative Society. The data refer to employees working in Poland – the Group does not have any employees abroad.

Coverage of employees by collective bargaining agreements and social dialog Enea Group
2024 2025
Number of employees covered by collective bargaining agreements 16,491 16,200
Percentage of employees covered by collective bargaining agreements 91.6% 90.8%
Number of employees in establishments with workers’ representatives 18,004 17,839
Percentage of employees represented by workers’ representatives 99.99% 99.99%
Coverage of employees by collective bargaining agreements and social dialog Enea Group
2024 2025
Number of employees covered by collective bargaining agreements 16,491 16,200
Percentage of employees covered by collective bargaining agreements 91.6% 90.8%
Number of employees in establishments with workers’ representatives 18,004 17,839
Percentage of employees represented by workers’ representatives 99.99% 99.99%

Data are presented in accordance with the headcount status as at 31 December 2025. The presented percentage of employees covered by collective bargaining agreements is identical to employees covered by collective bargaining agreements in the European Economic Area. 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 and remuneration rules. 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 this metric has not been validated by an external body other than the assurance provider.

Number of men and women in top management

Gender distribution in top management Top management of the Enea Group
Number of employees Percentage of employees
2024 2025 2024 2025
Women 69 83 28% 29%
Men 176 202 72% 71%
Total number of employees in top management  245 285 100% 100%
Gender distribution in top management Top management of the Enea Group
Number of employees Percentage of employees
2024 2025 2024 2025
Women 69 83 28% 29%
Men 176 202 72% 71%
Total number of employees in top management  245 285 100% 100%

Managers who report directly to members of the respective company’s management board are considered part of top management. Data as at 31 December 2025

Age distribution of employees Enea Group
2024 2025
Number of employees aged below 30 2,130 2,007
Number of employees aged 30–50 10,975 10,949
Number of employees aged above 50 4,900 4,883
Total number of employees 18,005 17,839
Age distribution of employees Enea Group
2024 2025
Number of employees aged below 30 2,130 2,007
Number of employees aged 30–50 10,975 10,949
Number of employees aged above 50 4,900 4,883
Total number of employees 18,005 17,839

Data are disclosed in accordance with the headcount status as at 31 December 2025 (in persons).

All Enea Group employees receive remuneration equal to the level of adequate remuneration or higher. The assumed adequate wage is the minimum wage prevailing in Poland in 2025.Remuneration is one of the most important factors affecting the satisfaction level of employees in the Enea Group. The companies offer their employees basic salary, extra bonuses, fringe benefits and social benefits. The average monthly gross remuneration in the Enea Group is PLN 13,753. It was calculated as a monthly average based on the S1-16 data on salaries. The amount concerns individuals employed under an employment contract as at 31 December 2025 and includes any additions listed in detail in indicator S1-16. Remuneration rules are defined with reference to company collective bargaining agreements and remuneration and bonus bylaws. In response to postulates of trade unions in respect to salary growth, the Enea Group conducts annual salary negotiations. The collective bargaining agreements are negotiated with employees and provisions include issues of increasing severance pays, long-service bonuses, jubilee awards, benefits or the employee retirement scheme.

Employees covered by social protection

Reason for being covered by social protection Enea Group
2024 2025
Sickness 100% 100%
Unemployment starting from when the own worker is working for the undertaking 100% 100%
Accident at work and acquired disability 100% 100%
Parental leave 100% 100%
Retirement 100% 100%
Reason for being covered by social protection Enea Group
2024 2025
Sickness 100% 100%
Unemployment starting from when the own worker is working for the undertaking 100% 100%
Accident at work and acquired disability 100% 100%
Parental leave 100% 100%
Retirement 100% 100%

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 2025.

Percentage of women and men with certified disability

Percentage of employees with certified disability by gender 2024 2025
Women 3.55% 3.60%
Men 1.01% 1.00%
Percentage of employees with certified disability in aggregate  1.49% 1.50%
Percentage of employees with certified disability by gender 2024 2025
Women 3.55% 3.60%
Men 1.01% 1.00%
Percentage of employees with certified disability in aggregate  1.49% 1.50%

Data are disclosed in accordance with the headcount status as at 31 December 2025 (in persons).

To some extent, 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 second year of reporting.

Number of training hours per employee by gender Average number of training hours
2024 2025
Women 14.4 16.8
Men 16.9 15.6
Total / average number of training hours  16.5 15.8
Number of training hours per employee by gender Average number of training hours
2024 2025
Women 14.4 16.8
Men 16.9 15.6
Total / average number of training hours  16.5 15.8

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. What is also included are development activities completed in 2025, regardless of start date and/or year of financing. The data covers OHS training, continuing education and internal e-learning courses on a platform administered by Enea Centrum.

Information on the occupational health and safety system and the number of accidents.

Health and safety metrics Employees
2024 2025
Percentage of persons covered by the occupational health and safety management system 100% 100%
Number of fatalities as a result of work-related injuries and work-related ill health 0 2
Number of fatalities as a result of injuries and ill health related to work of other workers working on the undertaking’s sites 0 n/a
Number of recorded work-related accidents 157 150
Rate of recorded work-related accidents 5.24 5.30
Number of cases of recorded work-related ill health 4 4
Number of days lost to work-related injuries and fatalities from work-related accidents, work-related ill health and fatalities from ill health 10,435 10,005
Health and safety metrics Employees
2024 2025
Percentage of persons covered by the occupational health and safety management system 100% 100%
Number of fatalities as a result of work-related injuries and work-related ill health 0 2
Number of fatalities as a result of injuries and ill health related to work of other workers working on the undertaking’s sites 0 n/a
Number of recorded work-related accidents 157 150
Rate of recorded work-related accidents 5.24 5.30
Number of cases of recorded work-related ill health 4 4
Number of days lost to work-related injuries and fatalities from work-related accidents, work-related ill health and fatalities from ill health 10,435 10,005

The data presented in the table refer to Employees (without non-employees in own workforce). The data have been prepared in accordance with the methodology used in the previous reporting period to make them comparable. The scope of disclosures is consistent with the heading of the table which refers to that group of people.

Family-related leaves for employees Employees entitled to take family-related leave Entitled employees that took family-related leave
2024 2025 2024 2025
Women 100.00% 100.00% 36.70% 30.94%
Men 100.00% 100.00% 16.40% 24.49%
Total number of employees entitled to take family-related leave 100.00% 100.00% 20.20% 25.72%
Family-related leaves for employees Employees entitled to take family-related leave Entitled employees that took family-related leave
2024 2025 2024 2025
Women 100.00% 100.00% 36.70% 30.94%
Men 100.00% 100.00% 16.40% 24.49%
Total number of employees entitled to take family-related leave 100.00% 100.00% 20.20% 25.72%

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 2025 (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 2025.

Pay gap 2024 2025
Pay gap between men and women 3.7% 9.2%
Pay gap 2024 2025
Pay gap between men and women 3.7% 9.2%

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 as at 31 December 2025 under an employment contract. The 2025 remuneration for employment contracts includes: payroll disbursed in 2025 (with the annual bonus for 2024 disbursed in 2025), 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 pay gap calculation methodology has changed since 2024. The Enea Group calculates the gap taking into consideration the headcount status as at 31 December 2025, due to which the amount of severance pays, including retirement severance pays, does not affect the size of the gap. Correcting comparable data for the previous reporting period in accordance with the new methodology was practically impossible.

Annual total remuneration metric 2024 2025
Total remuneration coefficient 4.60 8.84
Annual total remuneration metric 2024 2025
Total remuneration coefficient 4.60 8.84

The coefficient is the ratio of annual remuneration of the highest-paid person to the median annual remuneration of all employees hired under employment contracts as at 31 December 2025 whose average cumulative employment in 2025 converted into full-time equivalents was 1, excluding the highest-paid person.

Number of complaints in the reporting period

Number of complaints 2024 2025
Number of incidents of discrimination, including harassment, reported in the reporting period 0 2
Number of complaints submitted through problem reporting channels by members of the entity’s own workforce 26 25
remedial measures implemented 9 17
incidents (understood as complains listed in the second row of the table) during the term of analysis 4 3
Incidents (understood as complains listed in the second row of the table) for which actions have been completed 22 22
Number of serious incidents involving human rights violations 0 0
Total amount of fines, penalties and compensation for damage caused by incidents [PLN] 0 0
Number of complaints 2024 2025
Number of incidents of discrimination, including harassment, reported in the reporting period 0 2
Number of complaints submitted through problem reporting channels by members of the entity’s own workforce 26 25
remedial measures implemented 9 17
incidents (understood as complains listed in the second row of the table) during the term of analysis 4 3
Incidents (understood as complains listed in the second row of the table) for which actions have been completed 22 22
Number of serious incidents involving human rights violations 0 0
Total amount of fines, penalties and compensation for damage caused by incidents [PLN] 0 0

Incident information is derived from companies’ breach records. The metric has not been validated by an external body other than the assurance provider.

The table below presents material topics with the impacts, risks and opportunities identified and corresponding policies, actions or targets.

Material topic IRO Name Policies (P), Actions (A),
Targets (T)
Working conditions Secure employment on the basis of employment contracts P, A, T
Changes in employment related to the Enea Group’s energy transition A, T
Regulated working hours P
Adequate employee salaries P, T
Redefining of Collective Bargaining Agreement P, A, T
Effective trade unions P, A
Trade unions that hinder dialog and decision-making P, A
Ensuring development opportunities to employees P, A, T
Reputational risk associated with employees’ negative perception of changes in the workforce resulting from the energy transition A
OHS Implemented OHS system P, A
Occurrence of work-related accidents of own workforce P, A
The risk of workplace accidents, which can result in reputational damage, compensation claims, legal proceedings and penalties P, A
Employee equality and diversity Equal pay P, T
Employment and inclusion of persons with disabilities P, A
Counteracting mobbing P, A
Low diversity of senior management –
Diversity management P, A
Increase in employee productivity and competencies, which will increase the efficiency of the Enea Group’s operations. P, A, T
Material topic IRO Name Policies (P), Actions (A),
Targets (T)
Working conditions Secure employment on the basis of employment contracts P, A, T
Changes in employment related to the Enea Group’s energy transition A, T
Regulated working hours P
Adequate employee salaries P, T
Redefining of Collective Bargaining Agreement P, A, T
Effective trade unions P, A
Trade unions that hinder dialog and decision-making P, A
Ensuring development opportunities to employees P, A, T
Reputational risk associated with employees’ negative perception of changes in the workforce resulting from the energy transition A
OHS Implemented OHS system P, A
Occurrence of work-related accidents of own workforce P, A
The risk of workplace accidents, which can result in reputational damage, compensation claims, legal proceedings and penalties P, A
Employee equality and diversity Equal pay P, T
Employment and inclusion of persons with disabilities P, A
Counteracting mobbing P, A
Low diversity of senior management –
Diversity management P, A
Increase in employee productivity and competencies, which will increase the efficiency of the Enea Group’s operations. P, A, T
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