IRO-2 – Disclosure Requirements in ESRS covered by the undertaking’s sustainability statement

In the Enea Group’s 2025 Sustainability Report, the Enea Group complied with the disclosure requirements set forth in the Accounting Act of 29 September 1994 (Journal of Laws 2023, item 120), as amended.

A list of the disclosure requirements complied with can be found in the annexes to this Report.

Material impacts, risks and opportunities have been mapped to the relevant disclosure requirements and data points in the ESRS standards, in accordance with the approach outlined in AR 16. The process also took into account EFRAG’s guidelines on the application of the ESRS.