GRI Content Index

The GRI Content Index forms the underlying structure for EVN’s Full Report 2017/18. It shows – according to the requirements of the Global Reporting Initiative (“comprehensive standards”) – where in this report general disclosures and topic-specific disclosures are reported based on materiality criteria. The GRI Content Index also includes additional company-specific indicators which were added at the end of the index.

GRI standard Disclosure Reference to report page and­
online information or omission

General disclosures

  
GRI 102: General disclosures 2016  
Organisational profile
102-1 Name of the organisation EVN AG as the parent company of the EVN Group (EVN)
102-2 Activities, brands, products, and services 18. No products are offered that would be prohibited in EVN’s main markets.
102-3 Location of headquarters 2344 Maria Enzersdorf, Austria
102-4 Location of operations 19. The company’s main operating locations are Austria, Bulgaria, Macedonia and Germany.
102-5 Ownership and legal form 19. Listed stock corporation
102-6 Markets served 19
102-7 Scale of the organisation 20f. As of 30 September 2018, EVN AG, as the parent company, and 63 subsidiaries were included through full consolidation in the consolidated financial statements.
102-8 Information on employees and other workers 49ff
102-9 Supply chain 59
102-10 Significant changes to the organisation and its supply chain 59ff. No material changes in the organisation or supply chain
102-11 Precautionary principle or approach Editorial, 39, 100ff (Risk management report)
102-12 External initiatives 23, 64
102-13 Membership of associations 64
Strategy
102-14 Statement from senior decision-maker Editorial, 24ff
102-15 Key impacts, risks, and opportunities 30ff, 47
Ethik und Integrität
102-16 Values, principles, standards, and norms of bahaviour 24, 49, 57
102-17 Mechanisms for advice and concerns about ethics 58
Führung
102-18 Governance structure 25f
102-19 Delegating authority 26
102-20 Executive-level responsibility for economic, environmental, and social topics 26
102-21 Consulting stakeholders on economic, environmental, and social topics 25f, 61
102-22 Composition of the highest governance body and its committees 75ff (Corporate governance report)
102-23 Chair of the highest governance body 75ff (Corporate governance report)
102-24 Nominating and selecting the highest governance body 75ff (Corporate governance report)
102-25 Conflicts of interest 75ff (Corporate governance report)
102-26 Role of highest governance body in setting purpose, values, and strategy 26
102-27 Collective knowledge of highest governance body 25. The report by the Executive Board and the discussions of the other points on the agenda at the Supervisory Board meetings also regularly covered the economic, ecological and social aspects of the respective issues.
102-28 Evaluating the highest governance body’s performance 75ff (Corporate governance report)
102-29 Identifying and managing economic, environmental, and social impacts 26
102-30 E“ectiveness of risk management processes 100 (Risk management report)
102-31 Review of economic, environmental, and social topics 25ff, 40, 73 (Supervisory Board report), 104 (Risk management report). Annual review of the nonfinancial report by the Supervisory Board in accordance with the Austrian Sustainability and Diversity Improvement Act
102-32 Highest governance body’s role in sustainability reporting Members of the Executive Board
102-33 Communicating critical concerns 104 (Risk management report).
102-34 Nature and total number of critical concerns No critical concerns
102-35 Remuneration policies 82f (Corporate governance report)
102-36 Process for determining remuneration 82f (Corporate governance report)
102-37 Stakeholders’ involvement in remuneration No involvement of stakeholders in EVN’s remuneration policy
102-38 Annual total compensation ratio 54f. Information currently not available due to insufficient data quality
102-39 Percentage increase in annual total compensation ratio Information currently not available due to insufficient data quality
Stakeholder engagement
102-40 List of stakeholder groups 25
102-41 Collective bargaining agreements 54f
102-42 Identifying and selecting stakeholders 25f, 62ff
102-43 Approach to stakeholder engagement 25ff, 62ff
102-44 Key topics and concerns raised 26ff
Reporting practice
102-45 Entities included in the consolidated financial statements 132 (Notes). The non-financial report covers the fully consolidated companies included in EVN’s scope of consolidation, which required reporting as of 30 September 2018 based on the consolidation principles. The calculations on the key issue of the environment and climate include, in particular, the Walsum 10 hard coal-fired power plant.
102-46 Defining report content and topic boundaries 26, About this report
102-47 List of material topics 26ff
102-48 Restatements of information In comparison with the previous year (EVN Full Report 2016/17) there were no major changes in the presentation of information or the scope of the report.
102-49 Changes in reporting About this report. No major changes
102-50 Reporting period The reporting period covers the financial year: 01.10.2017 to 30.09.2018.
102-51 Date of most recent report EVN Full Report 2016 /17, published on 14.12.2017
102-52 Reporting cycle About this report. Annual reporting
102-53 Contact point for questions regarding the report Imprint
102-54 Claims of reporting in accordance with the GRI standards This report was prepared in agreement with GRI Standards, “comprehensive option“.
102-55 GRI content index 208ff
102-56 External assurance 70f. External review of the non-financial report by KPMG Austria GmbH Wirtschaftsprüfungs- und Steuerberatungsgesellschaft

Material topics
Supply security

GRI 103: Management approach 2016
103-1 Explanation of the material topic and its boundary 33ff
103-2 The management approach and its components 33ff
103-3 Evaluation of the management approach 33ff
Company-specific supplementary indicators
EU1 Installed capacity 34
EU2 Energy generation by primary energy source 109 (Segment reporting)
EU4 Total length of transmission and distribution lines 20. The length of the power lines in digitally documented networks is determined by a geo-information system. In all other cases, the respective values were taken from the fixed asset accounting system.
EU5 CO2 emission certificates 60
EU12 Efficiency of long-distance lines and distribution 35. There is no further breakdown of the longdistance lines or distribution networks.
EU26 Population in sales area without electricity supply Full coverage of basic energy supply for the populations can be assumed in all countries where EVN is the electricity supplier.
EU28, EU29 Frequency and duration of a power failure 35
EU30 Average availability of power plants 35. Due to the implementation of new operating software, availability statistics on the wind parks can only be reported again beginning with the 2018/19 financial year.

Customer satisfaction

GRI 103: Management approach 2016
103-1Explanation of the material topic and its boundary 36ff
103-2The management approach and its components 36ff
103-3 Evaluation of the management approach 36ff
GRI 203: Indirect economic impacts 2016
203-1Infrastructure investments and services supported 96f (Group management report). All infrastructure investments are commercial.
203-2Significant indirect economic impacts 30ff, 38
GRI 416: Customer health and safety 2016
416-1Assessment of the health and safety impacts of product and service categories 39
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services No relevant incidents
GRI 417: Marketing and labelling 2016
417-1 Requirements for product and service information and labelling 38
417-2 Incidents of non-compliance concerning product and service information and labelling No relevant incidents
417-3 Incidents of non-compliance concerning marketing communications No relevant incidents
GRI 418: Customer privacy 2016
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data No justified complaints

Sustainable increase in corporate value

GRI 103: Management approach 2016
103-1 Explanation of the material topic and its boundary 49ff
103-2 The management approach and its components 49ff
103-3 Evaluation of the management approach 49ff
GRI 103: Management approach 2016
201-1 Direct economic value generated and distributed 62
201-2 Financial implications and other risks and opportunities due to climate change 30ff, 100ff (Risk management report)
201-3 Defined benefit plan obligations and other retirement plans 52
201-4 Financial assistance received from government 98f (Management report). Additional subsidies are related, for example, to activities in the areas of district heating and drinking water supplies. This data is published in the EU Transparency Register in the year following the respective reporting period.

Responsible management

GRI 103: Management approach 2016
103-1 Explanation of the material topic and its boundary 49ff
103-2The management approach and its components 49ff
103-3Evaluation of the management approach 49ff
GRI 202: Market presence 2016
202-1Ratios of standard entry level wage by gender compared to local minimum wage 49ff
202-2Proportion of senior management hired from the local community 56. Austria, Bulgaria and Macedonia are the main locations of the EVN Group. Employees from these countries are designated as “local“. Management: All members of the management of fully consolidated companies (Executive Board, managing directors, authorised officers etc.), including investments which are immaterial but controlled
GRI 205: Anti-corruption 2016
205-1 Operations assessed for risks related to corruption 57. 100% of the business locations were evaluated as part of the Group-wide risk inventory.
205-2 Communication and training about anti-corruption policies and procedures 58f. There is no further breakdown of salaried employees by category because this information is not relevant for EVN’s management and human resources development policies.
205-3 Confirmed incidents of corruption and actions taken 58
GRI 206: Anti-competitive behaviour 2016
206-1 Legal actions for anti-competitive behaviour, anti-trust, and monopoly practices 59
GRI 401: Employment 2016
401-1 New employee hires and employee turnover 50f
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees 52
401-3 Parental leave 51
GRI 402: Labour/Management relations 2016
402-1 Minimum notice periods regarding operational changes There are no minimum notice periods under Austrian law or company agreements.
GRI 403: Occupational health and safety 2018
403-1 Occupational health and safety management system 53f
403-2 Hazard identification, risk assessment, and incident investigation 52f
403-3 Occupational health services 52f
403-4 Worker participation, consultation, and communication on occupational health and safety 52f
403-5 Worker training on occupational health and safety 52f
403-6 Promotion of worker health 52f
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships No safety or health risks are directly linked to business relationships with EVN.
403-8 Workers covered by an occupational health and safety management system 53f
403-9 Work-related injuries 53. The calculation of the LTIF is based on an average of 1,700 working hours.
403-10 Work-related ill health 53f. EVN is not active in countries which have an increased risk of contagious diseases or working conditions that could permanently endanger the health of its employees.
GRI 404: Training and education 2016
404-1 Average hours of training per year per employee EVN does not classify salaried employees by category because this information is not relevant for management or human resources development policies. There is no breakdown by gender because training is dependent on the occupational profile.
404-2 Programmes for upgrading employee skills and transition assistance programmes EVN currently has no established programmes for transition assistance.
404-3 Percentage of employees receiving regular performance and career development reviews See GRI 404-1
GRI 405: Diversity and equal opportunity 2016
405-1 Diversity of governance bodies and employees 50, 52, 56, 77 (Corporate governance report)
405-2 Ratio of basic salary and remuneration of women to men 49f. Information not available due to the lack of a database
GRI 406: Non-discrimination 2016
406-1 Incidents of discrimination and corrective actions taken 58
GRI 407: Freedom of association and collective bargaining 2016
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk For EVN and its subsidiaries at all locations, the right to the freedom of association and collective bargaining represents a central aspect in the implementation of the Universal Declaration of Human Rights and the core labour standards of the International Labour Organisation (ILO).
GRI 410: Security practices 2016
410-1 Security personnel trained in human rights policies or procedures This information is not available in total.
GRI 412: Human rights assessment 2016
412-1 Operations that have been subject to human rights reviews or impact assessments 57f. The risk inventory covers 100% of the business locations.
412-2 Employee training on human rights policies or procedures 58f
412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening EVN defines significant investment agreements as individual new projects with a total investment amount > EUR 50m which are realised in countries with a less developed understanding of human rights issues. There were no such cases during the reporting period.
GRI 415: Public policy 2016
415-1 Political contributions Internal guidelines prohibit contributions to political parties and related organisations.
GRI 419: Socioeconomic compliance 2016
419-1 Non-compliance with laws and regulations in the social and economic area No relevant incidents

Environmental and climate protection

GRI 103: Management approach 2016
103-1 Explanation of the material topic and its boundary 40ff
103-2 The management approach and its components 40ff
103-3 Evaluation of the management approach 40ff
GRI 301: Materials 2016
301-1 Materials used by weight or volume 43f
301-2 Recycled input materials used Not applicable. EVN generally does not use recycled input materials. However, the company supports, for example, the use of recycled building materials.
301-3 Reclaimed products and their packaging materials Not applicable due to the company’s business activities
GRI 302: Energy 2016
302-1 Energy consumption within the organisation 43. Due to the plant structure, the information required for a breakdown into renewable and non-renewable energy carriers is not available.
302-2 Energy consumption outside of the organisation Not applicable due to the company’s business activities
302-3 Energy intensity 43
302-4 Reduction of energy consumption 43
302-5 Reductions in energy requirements of products and services 42f. Calculation method: 0.6% of the respective previous year’s energy sales volume
GRI 303: Water and effluents 2018
303-1 Interactions with water as a shared resource 43ff. No plants in “areas of water stress“ according to the GRI definition.
303-2 Management of water discharge-related impacts 43ff
303-3 Water withdrawal 43ff
303-4 Water discharge 43ff
303-5 Water consumption 43ff
GRI 304: Biodiversity 2016
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas 47
304-2 Significant impacts of activities, products, and services on biodiversity 47f. This information is not available; the data on changes in biodiversity is incomplete.
304-3 Habitats protected or restored 48. Detailed information on the status of these areas is not available.
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations 48
GRI 305: Emissions 2016
305-1 Direct (Scope 1) GHG emissions 40f. Global Warming Potential (GWP) = 1
305-2 Energy indirect (Scope 2) GHG emissions 41. Global Warming Potential (GWP) = 1
305-3 Other indirect (Scope 3) GHG emissions 41. Global Warming Potential (GWP) = 1
305-4 GHG emissions intensity 41
305-5 Reduction of GHG emissions 40f
305-6 Emissions of ozone-depleting substances (ODS) All EVN plants are closed units.
305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions 42. No relevant emissions of persistent organic pollutants (POP), volatile organic compounds (VOC), hazardous air pollutants (HAP); no other relevant categories; source of emission factors: measurements (annual, continuous, extrapolation); calculation method: continuous measurements based on the specific value mg/Nm3; flue gas volume in freight converted
GRI 306: Effluents and waste 2016
306-1 Water discharge by quality and destination This indicator is covered by GRI 303-4 (GRI 303: Water and effluents 2018).
306-2 Waste by type and disposal method 46
306-3 Significant spills 46
306-4 Transport of hazardous waste 43ff
GRI 307: Environmental compliance 2016
307-1 Non-compliance with environmental laws and regulations No incidents

Stakeholder involvement

GRI 103: Management approach 2016
103-1 Explanation of the material topic and its boundary 25f, 62ff
103-2 The management approach and its components 25f, 62ff
103-3 Evaluation of the management approach 25f, 62ff
GRI 413: Local communities 2016
413-1 Operations with local community engagement, impact assessments and development programmes 63f
413-2 Operations with significant actual and potential negative impacts on local communities 30ff, 63f

Supply chain responsibility

GRI 103: Management approach 2016
103-1 Explanation of the material topic and its boundary 59ff
103-2 The management approach and its components 59ff
103-3 Evaluation of the management approach 59ff
GRI 204: Procurement practices 2016
204-1 Proportion of spending on local suppliers 60. Austria, Bulgaria and Macedonia are the main locations of the EVN Group. Suppliers from these countries are designated as “local“.
GRI 308: Supplier environmental assessment 2016
308-1 New suppliers that were screened using environmental criteria 61. EVN‘s integrity clause is binding for all suppliers in the Group
308-2 Negative environmental impacts in the supply chain and actions taken This information is not available.
GRI 414: Supplier social assessment 2016
414-1 New suppliers that were screened using social criteria 61. EVN‘s integrity clause is binding for all suppliers in the Group.
414-2 Negative social impacts in the supply chain and actions taken This information is not available.
Y