GRI Content Index

The GRI Content Index forms the underlying structure for EVN’s Full Report 2018/19. It shows – according to the requirements of the Global Reporting Initiative (option “core”) – 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 labelled accordingly.

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 6f. No products are offered that are prohibited in EVN’s main markets.
102-3 Location of headquarters 2344 Maria Enzersdorf, Austria
102-4 Location of operations 7. The company’s main operating locations are Austria, Bulgaria, North Macedonia and Germany.
102-5 Ownership and legal form 25. Legal form: listed stock corporation
102-6 Markets served 7
102-7 Scale of the organisation Cover, 8f. As of 30 September 2019, EVN AG, as the parent company, and 61 subsidiaries were included through full consolidation in the consolidated financial statements.
102-8 Information on employees and other workers 63, 68.
d. Not applicable: The number of leased personnel represents 2.2% of the total workforce, whereby their representation in our overall business activities is immaterial in relation to EVN’s employees.
e. No significant seasonal changes in the number of employees.
f. Employee-related data represent actual amounts (no underlying assumptions) and are taken from the human resources department’s IT system.
102-9 Supply chain 74
102-10 Significant changes to the organisation and its supply chain No material changes in the organisation or supply chain.
102-11 Precautionary principle or approach 41
102-12 External initiatives 79
102-13 Membership of associations 79
Strategy
102-14 Statement from senior decision-maker Editorial, 15ff
102-151) Key impacts, risks, and opportunities 21ff, 48f
Ethics and integrity
102-16 Values, principles, standards, and norms of bahaviour 60f
102-171) Mechanisms for advice and concerns about ethics 61f
Governance
102-18 Governance structure 20
102-191) Delegating authority 20
102-201) Executive-level responsibility for economic, environmental, and social topics 20
102-211) Consulting stakeholders on economic, environmental, and social topics 16f, 20, 78f
102-221) Composition of the highest governance body and its committees 93ff (Corporate governance report)
102-231) Chair of the highest governance body 93ff (Corporate governance report)
102-241) Nominating and selecting the highest governance body 93ff (Corporate governance report)
102-251) Conflicts of interest 93ff (Corporate governance report)
102-261) Role of highest governance body in setting purpose, values, and strategy 20
102-271) Collective knowledge of highest governance body 20. 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. In addition, a closed conference by the Supervisory Board provided the framework for extensive discussions on the Austrian climate and energy strategy from EVN’s perspective.
102-291) Identifying and managing economic, environmental, and social impacts 16f
102-301) Effectiveness of risk management processes 118ff (Risk management report)
102-311) Review of economic, environmental, and social topics 15ff, 46, 91f (Report of the Supervisory Board). Annual review of the non-financial report by the Supervisory Board in accordance with the Austrian Sustainability and Diversity Improvement Act.
102-321) Highest governance body’s role in sustainability reporting Members of the Executive Board
102-331) Communicating critical concerns 118ff (Risk management report)
102-341) Nature and total number of critical concerns No critical concerns
102-361) Process for determining remuneration 95 (Corporate governance report)
102-371) Stakeholders’ involvement in remuneration In the 2018/19 financial year, there was no involvement of stakeholders in EVN’s remuneration policy.
Stakeholder engagement
102-40 List of stakeholder groups 16
102-41 Collective bargaining agreements 68ff
102-42 Identifying and selecting stakeholders 16
102-43 Approach to stakeholder engagement 16f, 78
102-44 Key topics and concerns raised 16f
Reporting practice
102-45 Entities included in the consolidated financial statements 151f (Notes). The non-financial report covers the fully consolidated companies included in EVN’s scope of consolidation, which required reporting as of 30.09.2019 based on the consolidation principles. Calculations on the material topic of the ”environment and climate“ additionally include, in particular, the Walsum 10 hard coal-fired power plant. The prior year data on the ”environment and climate“ were adjusted to reflect the inclusion of the thermal waste treatment plant in Moscow.
102-46 Defining report content and topic boundaries 4f
102-47 List of material topics 16f
102-48 Restatements of information There were no major changes in the scope of the report compared with the previous year (EVN Full Report 2017/18). The prior year data on GHG emissions, work accidents and compliance training were adjusted retroactively due to a change in the respective calculation method.
102-49 Changes in reporting About this report. No major changes.
102-50 Reporting period The reporting period covers the financial year from 01.10.2018 to 30.09.2019.
102-51 Date of most recent report EVN Full Report 2017/18, published on 12.12.2018.
102-52 Reporting cycle Annual reporting
102-53 Contact point for questions regarding the report Imprint.
Investor relations: investor.relations@evn.at
Sustainability: nachhaltigkeit@evn.at
102-54 Claims of reporting in accordance with the GRI standards About this report. This report was prepared in agreement with the GRI standards, option “core“.
102-55 GRI content index 230
102-56 External assurance 88f. 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 28ff
103-2 The management approach and its components 28ff
103-3 Evaluation of the management approach 28ff
Company-specific supplementary indicators
EU21) Energy generation by primary energy source 35
EU121) Efficiency of long-distance lines and distribution networks 34
EU261) 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, EU291) Frequency and duration of a power failure 35
EU301) Average availability of power plants 35

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 114f (Management report). All infrastructure investments are commercial in nature.
203-21)Significant indirect economic impacts 40
GRI 416: Customer health and safety 2016
416-1Assessment of the health and safety impacts of product and service categories 41
416-21) 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 41
417-21) Incidents of non-compliance concerning product and service information and labelling No relevant incidents
417-31) 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 43

Sustainable increase in corporate value

GRI 103: Management approach 2016
103-1 Explanation of the material topic and its boundary 12ff, 25ff
103-2 The management approach and its components 12ff, 25ff
103-3 Evaluation of the management approach 12ff, 25ff
GRI 201: Economic performance 2016
201-1 Direct economic value generated and distributed 81
201-31) Defined benefit plan obligations and other retirement plans 72. b., i., ii., iii. Not applicable: As a supplement to entitlements arising from statutory pension insurance, EVN employees can participate in an umbrella pension fund which is independent of the EVN Group.

Responsible management

GRI 103: Management approach 2016
103-1 Explanation of the material topic and its boundary 58ff
103-2The management approach and its components 58ff
103-3Evaluation of the management approach 58ff
GRI 202: Market presence 2016
202-1Ratios of standard entry level wage by gender compared to local minimum wage 63. Not applicable: The salary/wage structure of more than 90% of our employees is based on the collective agreements applicable to the main business locations (Austria, Bulgaria, North Macedonia and Germany).
202-21)Proportion of senior management hired from the local community 63. Austria, Bulgaria and North 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 60f. 100% of the business locations were evaluated as part of the Group-wide risk inventory.
205-21) Communication and training about anti-corruption policies and procedures 62. Not applicable: 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.
205-31) Confirmed incidents of corruption and actions taken 61
GRI 206: Anti-competitive behaviour 2016
206-1 Legal actions for anti-competitive behaviour, anti-trust, and monopoly practices Four lawsuits concerning anti-competitive behaviour which identified the company as a participant were pending during 2018/19. In Bulgaria, the appeal filed by EP Yug and EVN Bulgaria EC with the administrative supreme court concerning a EUR 1.9m fine is still open. This fine was levied by the Bulgarian competition commission (CPC) in December 2017, based on allegations from 2013 that these two companies had provided inadequate support or hindered the registration process on the free market and customers’ efforts to change suppliers. The proceedings opened by CPC in 2016 over similar allegations against EP Yug and EVN Bulgaria EC are also still pending.
GRI 401: Employment 2016
401-11) New employee hires and employee turnover 63, 65
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees 72
401-31) Parental leave 66
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 66f
403-2 Hazard identification, risk assessment, and incident investigation 66f, 68
403-3 Occupational health services 68
403-4 Worker participation, consultation, and communication on occupational health and safety 66f
403-5 Worker training on occupational health and safety 66f
403-6 Promotion of worker health 66f, 68
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships Not applicable: No safety or health risks are directly linked to business relationships with EVN.
403-9 Work-related injuries 67. b. Not applicable: Leased personnel are included in the statistics on occupational safety and health protection, but they do not represent a significant part of the total workforce (2.2%); a separate analysis is therefore not provided. See GRI 102-8.
f. The data collection covers all subsidiaries with a total workforce of more than 10 employees (incl. leased personnel).
GRI 404: Training and education 2016
404-2 Programmes for upgrading employee skills and transition assistance programmes 71
404-31) Percentage of employees receiving regular performance and career development reviews 64. Not applicable: 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.
GRI 405: Diversity and equal opportunity 2016
405-1 Diversity of governance bodies and employees 63ff, 68.
a., ii.: Age distribution of the Executive and Supervisory Boards:
< 30 years: 0%
30 – 50 years: 23.5%
> 50 years: 76.5%
a. and b., iii.: Not applicable: No further diversity characteristics.
b.: Not applicable: 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.
GRI 406: Non-discrimination 2016
406-1 Incidents of discrimination and corrective actions taken 62
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 Not applicable: Security personnel are generally employed by third-party firms. These firms are required by contract to comply with the integrity clause and, in particular, with human rights policies. Internal security personnel receive training (including the observance of human rights) as part of their introduction to compliance issues.
GRI 412: Human rights assessment 2016
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 44ff
103-2 The management approach and its components 44ff
103-3 Evaluation of the management approach 44ff
GRI 301: Materials 2016
301-1 Materials used by weight or volume 53
301-21) 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.
301-31) Reclaimed products and their packaging materials Not applicable due to the company’s business activities.
GRI 302: Energy 2016
302-11) Energy consumption within the organisation 52. b. iv.: Not applicable: No steam purchases.
d.: See GRI EU2, page 35.
g.: Not applicable: The emission factors and heating values from the national greenhouse gas inventory are used for natural gas and heating oil. No further conversion factors. Data on energy consumption is provided in MWh.
302-21) Energy consumption outside of the organisation 52. b. Calculation method: Network sales volumes (adjusted for own generation) + natural gas sales
c. Not applicable: No conversion factors were used. Data on energy consumption is provided in MWh.
302-31) Energy intensity 52
302-41) Reduction of energy consumption 52
302-5 Reductions in energy requirements of products and services 52. 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 54
303-2 Management of water discharge-related impacts 54f
303-31) Water withdrawal 55
303-41) Water discharge No water discharge limits were exceeded. Limits, analysis requirements and the type of priority substances as defined in the Emission Register-Directive for Surface Water, the Wastewater Emission Directive and the Contaminant Release and Transfer Register. Water discharge consists primarily of cooling water which includes no priority substances.
303-51) Water consumption 55
GRI 304: Biodiversity 2016
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations 57
GRI 305: Emissions 2016
305-1 Direct (Scope 1) GHG emissions 51. Global Warming Potential (GWP) for CO2 = 1;
GWP for methane = 28.
Source of emission factors: Coal – emission and oxidation factor from analysis by external, accredited testing institute based on EU-ETS; natural gas – current national greenhouse gas inventory by the respective country with primary energy consumption (Austria, Bulgaria, Germany) and oxidation factor based on EU-ETS; fuel ( diesel, gasoline, natural gas) – Federal Environmental Agency
305-21) Energy indirect (Scope 2) GHG emissions 51. Global Warming Potential (GWP) for CO2 = 1.
Source of emission factors: EVN’s supply mix – annual calculation and review of previous calendar year; residual mix (Bulgaria, North Macedonia) – data from “Reliable Disclosure Systems for Europe” (Re-DISS); ENTSO-E – factors as defined by ENTSO-E “European Network of Transmission System Operators for Electricity”; own generation factor
305-31) Other indirect (Scope 3) GHG emissions 51. Global Warming Potential (GWP) for CO2 = 1.
Source of emission factors: EVN’s supply mix – annual calculation and review of previous calendar year; residual mix (Bulgaria, North Macedonia) – data from “Reliable Disclosure Systems for Europe” (Re-DISS); ENTSO-E – factors as defined by ENTSO-E “European Network of Transmission System Operators for Electricity”; natural gas – emission factors from the current national greenhouse gas inventory
305-41) GHG emissions intensity 51
305-51) Reduction of GHG emissions 50. Calculation method: CO2 savings [t CO2e p. a.] = assumed annual generation volume [GWh] x CO2 emission factor per GWh of fossil primary energy carrier (country-specific)
305-61) Emissions of ozone-depleting substances (ODS) Not applicable: All EVN plants are closed units.
305-71) Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions 50. No relevant emissions of persistent organic pollutants (POP), volatile organic compounds (VOC), hazardous air pollutants (HAP); no other relevant categories;
b. Not applicable: No emission factors included: emission volumes as recorded in EVN’s plant measurement systems; continuous measurement of freight in accordance with emission measurement directive and regular individual measurements based on applicable laws and directives, freight calculations via flue gas volumes
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).
306-31) Significant spills 56
306-41) Transport of hazardous waste 56
306-51) Water bodies affected by water discharges and/or runoff 55
GRI 307: Environmental compliance 2016
307-1 Non-compliance with environmental laws and regulations No incidents
Company-specific supplementary indicators
EU51) CO2 emission certificates 49

Stakeholder involvement

GRI 103: Management approach 2016
103-1 Explanation of the material topic and its boundary 15ff, 78ff
103-2 The management approach and its components 15ff, 78ff
103-3 Evaluation of the management approach 15ff, 78ff
GRI 413: Local communities 2016
413-1 Operations with local community engagement, impact assessments and development programmes 16f, 46, 70f, 79.
a., i.: There are no formal social impact assessments. Social aspects are regularly included in project development as part of our project-related stakeholder dialogue.
a., iv.: There is no formal programme to support community development.
a., vi.: 100% of projects with relevance for the general public or neighbouring residents are covered by a project-related stakeholder dialogue.
a., viii.: There is no formal grievance process for local communities. Direct contact with the responsible project manager or over the EVN service telephone or via email (info@evn.at) is possible for all projects.

Supply chain responsibility

GRI 103: Management approach 2016
103-1 Explanation of the material topic and its boundary 74f
103-2 The management approach and its components 74f
103-3 Evaluation of the management approach 74f
GRI 204: Procurement practices 2016
204-1 Proportion of spending on local suppliers 75. Austria, Bulgaria and North 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 No information available: This information does not have the necessary quality for disclosure. Appropriate data collection is planned for the report which will cover the 2020/21 financial year.
GRI 414: Supplier social assessment 2016
414-1 New suppliers that were screened using social criteria No information available: This information does not have the necessary quality for disclosure. Appropriate data collection is planned for the report which will cover the 2020/21 financial year.
Y