The GRI Content Index forms the underlying structure for EVN’s Full Report 2019/20. 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 |
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| 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 would be 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 | 32. Legal form: listed stock corporation |
| 102-6 | Markets served | 7 |
| 102-7 | Scale of the organisation | Cover, 8f. As of 30 September 2020, EVN AG, as the parent company, and 60 subsidiaries were included through full consolidation in the consolidated financial statements. |
| 102-8 | Information on employees and other workers | 63, 72. d. Not applicable: The number of leased personnel represents 2.0% 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 | 36 |
| 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 | 58 |
| 102-12 | External initiatives | 104 |
| 102-13 | Membership of associations | 104 |
| Strategy | ||
| 102-14 | Statement from senior decision-maker | Editorial, 19ff |
| 102-151) | Key impacts, risks, and opportunities | 23ff, 78ff |
| Ethics and integrity | ||
| 102-16 | Values, principles, standards, and norms of behaviour | 28f |
| 102-171) | Mechanisms for advice and concerns about ethics | 30f |
| Governance | ||
| 102-18 | Governance structure | 22 |
| 102-191) | Delegating authority | 22 |
| 102-201) | Executive-level responsibility for economic, environmental, and social topics | 22 |
| 102-211) | Consulting stakeholders on economic, environmental, and social topics | 16f, 22, 102ff |
| 102-221) | Composition of the highest governance body and its committees | 121ff (Corporate governance report) |
| 102-231) | Chair of the highest governance body | 121ff (Corporate governance report) |
| 102-241) | Nominating and selecting the highest governance body | 121ff (Corporate governance report) |
| 102-251) | Conflicts of interest | 121ff (Corporate governance report) |
| 102-261) | Role of highest governance body in setting purpose, values, and strategy | 22 |
| 102-271) | Collective knowledge of highest governance body | 22. The report by the Executive Board and the discussions of the other points on the agenda at the Supervisory Board meetings also regularly cover the economic, ecological and social aspects of the respective issues. |
| 102-291) | Identifying and managing economic, environmental, and social impacts | 16f |
| 102-301) | Effectiveness of risk management processes | 144ff (Risk management report) |
| 102-311) | Review of economic, environmental, and social topics | 19, 76ff, 119f. 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 | 144ff (Risk management report) |
| 102-341) | Nature and total number of critical concerns | No critical concerns |
| 102-361) | Process for determining remuneration | 121 Corporate governance report) www.evn.at/remuneration-policy |
| 102-371) | Stakeholders’ involvement in remuneration | No involvement of stakeholders in EVN’s remuneration policy |
| Stakeholder engagement | ||
| 102-40 | List of stakeholder groups | 16 |
| 102-41 | Collective bargaining agreements | 70f |
| 102-42 | Identifying and selecting stakeholders | 16 |
| 102-43 | Approach to stakeholder engagement | 16f, 102ff |
| 102-44 | Key topics and concerns raised | 16ff |
| Reporting practice | ||
| 102-45 | Entities included in the consolidated financial statements | 148f (Notes). The non-financial report covers the fully consolidated companies included in EVN’s scope of consolidation, which required reporting as of 30 September 2020 based on the consolidation principles. 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 | 4f |
| 102-47 | List of material topics | 16f |
| 102-48 | Restatements of information | There were no major changes in the presentation of information or the scope of the report compared with the previous year (EVN Full Report 2018/19). |
| 102-49 | Changes in reporting | About this report. No major changes |
| 102-50 | Reporting period | The reporting period covers the financial year from 01.10.2019 to 30.09.2020. |
| 102-51 | Date of most recent report | EVN Full Report 2018/19, published on 12.12.2019 |
| 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, “core option“. |
| 102-55 | GRI content index | 258ff |
| 102-56 | External assurance | 115ff. External review of the non-financial report by KPMG Austria GmbH Wirtschaftsprüfungs- und Steuerberatungsgesellschaft |
Material topics |
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| GRI 103: Management approach 2016 | ||
| 103-1 | Explanation of the material topic and its boundary | 12ff, 15ff |
| 103-2 | The management approach and its components | 12ff, 15ff |
| 103-3 | Evaluation of the management approach | 12ff, 15ff |
| GRI 201: Economic performance 2016 | ||
| 201-1 | Direct economic value generated and distributed | 35 |
| 201-31) | Defined benefit plan obligations and other retirement plans | 73. 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. |
| GRI 202: Market presence 2016 | ||
| 202-1 | Ratios of standard entry level wage by gender compared to local minimum wage | Not applicable: The salary scheme for more than 90% of our employees is based on the collective agreements applicable to the main operating 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 204: Procurement practices 2016 | ||
| 204-1 | Proportion of spending on local suppliers | 36f |
| GRI 205: Anti-corruption 2016 | ||
| 205-1 | Operations assessed for risks related to corruption | 29f. 100% of the operating locations were evaluated as part of the Group-wide risk inventory. |
| 205-21) | Communication and training about anti-corruption policies and procedures | 28ff. 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 | 30 |
| GRI 206: Anti-competitive behaviour 2016 | ||
| 206-1 | Legal actions for anti-competitive behaviour, antitrust, and monopoly practices | In 2019/20 two of the original four original lawsuits concerning alleged anti-competitive behaviour in Bulgaria were still pending. The two other lawsuits were terminated in 2020 and no sanctions were imposed. One of the open lawsuits involves the appeal filed by EP Yug and EVN Bulgaria EC with the administrative supreme court concerning fines totalling EUR 1.9m. These fines were 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 second lawsuit has been pending since 2013 and is based on allegations by two renewable energy producers that EP Yug incorrectly refused access to the networks. The anti competition commission has not taken any steps in these proceedings since 2016. |
| 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 410: Security practices 2016 | ||
| 410-1 | Security personnel trained in human rights policies and 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 to attend compliance training, in particular, on human rights. 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 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. |
| 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 |
Supply security |
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| 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 |
| Company-specific supplementary indicators | ||
| EU21) | Energy generation by primary energy source | 46 |
| EU121) | Efficiency of long-distance lines and distribution networks | 42ff |
| 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 | 42ff |
| EU301) | Average availability of power plants | 42ff |
Customer satisfaction |
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| GRI 103: Management approach 2016 | ||
| 103-1 | Explanation of the material topic and its boundary | 52ff |
| 103-2 | The management approach and its components | 52ff |
| 103-3 | Evaluation of the management approach | 52ff |
| GRI 416: Customer health and safety 2016 | ||
| 416-1 | Assessment of the health and safety impacts of product and service categories | 56f |
| 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 | 58 |
| 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 | 59 |
Attractive employer |
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| GRI 103: Management approach 2016 | ||
| 103-1 | Explanation of the material topic and its boundary | 63ff |
| 103-2 | The management approach and its components | 63ff |
| 103-3 | Evaluation of the management approach | 63ff |
| GRI 401: Employment 2016 | ||
| 401-11) | New employee hires and employee turnover | 68, 73 |
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | 73 a. In many of our Group companies, employees are offered additional voluntary benefits independent of their age, gender and scope of employment. b. The company’s main operating locations are Austria, Bulgaria and North Macedonia. |
| 401-31) | Parental leave | 66f |
| GRI 402: Labour/Management relations 2016 | ||
| 402-1 | Minimum notice periods regarding operational changes | 70f. 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 | 67ff |
| 403-2 | Hazard identification, risk assessment, and incident investigation | 67ff |
| 403-3 | Occupational health services | 67ff |
| 403-4 | Worker participation, consultation, and communication on occupational health and safety | 70 |
| 403-5 | Worker training on occupational health and safety | 70 |
| 403-6 | Promotion of worker health | 67ff, 70 |
| 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 | 70. 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 (2.0%); 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 ten employees (incl. leased personnel). |
| GRI 404: Training and education 2016 | ||
| 404-2 | Programmes for upgrading employee skills and transition assistance programmes | 71ff b. EVN does not have an established programme for transition assistance at the present time. |
| GRI 405: Diversity and equal opportunity 2016 | ||
| 405-1 | Diversity of governance bodies and employees | 63, 72. 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 | 30. No discrimination incidents (definition as per International Labour Organisation (ILO) involving discrimination based on ethnic origin, skin colour, gender, religion, political opinion or other national or social origin as well as other relevant forms of discrimination) |
| 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). |
Climate protection |
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| GRI 103: Management approach 2016 | ||
| 103-1 | Explanation of the material topic and its boundary | 76ff |
| 103-2 | The management approach and its components | 76ff |
| 103-3 | Evaluation of the management approach | 76ff |
| GRI 302: Energy 2016 | ||
| 302-11) | Energy consumption within the organisation | b. iv.: Not applicable: No steam purchases. d.: 152 (segment reporting) 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 | 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 | 80 |
| 302-41) | Reduction of energy consumption | 81 |
| 302-5 | Reductions in energy requirements of products and services | 80. Calculation method: 0.6% of the respective |
| GRI 305: Emissions 2016 | ||
| 305-1 | Direct (Scope 1) GHG emissions | Global Warming Potential (GWP) = 1 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 | Global Warming Potential (GWP) = 1 Source of emission factors: EVN’s supply mix – annual calculation and review of current calendar year; residual mix (North Macedonia) – data from “Reliable Disclosure Systems for Europe” (Re-DISS); Grid Emission Factor (Bulgaria, Environmental Ministry); 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 | Global Warming Potential (GWP) = 1 Source of emission factors: EVN’s supply mix – annual calculation and review of current calendar year; residual mix (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 | 83 |
| 305-51) | Reduction of GHG emissions | 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 | 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 |
| Company-specific supplementary indicators | ||
| EU51) | CO2 emission certificates | 84 |
Environmental protection |
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| GRI 103: Management approach 2016 | ||
| 103-1 | Explanation of the material topic and its boundary | 76ff |
| 103-2 | The management approach and its components | 76ff |
| 103-3 | Evaluation of the management approach | 76ff |
| GRI 301: Materials 2016 | ||
| 301-1 | Materials used by weight or volume | 81 |
| 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 303: Water and effluents 2018 | ||
| 303-1 | Interactions with water as a shared resource | 86f. No plants in “areas of water stress“ as defined by GRI |
| 303-2 | Management of water discharge-related impacts | a. i.: Not applicable: All locations are covered by wastewater regulations. ii.: All requirements for water discharge are based on indirect discharge contracts with the respective sewage network operators or on legal regulations as well as notifications by municipal authorities. |
| 303-31) | Water withdrawal | 87 |
| 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. |
| 303-51) | Water consumption | 87 |
| GRI 304: Biodiversity 2016 | ||
| 304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations | 89 |
| 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 | 85 |
| 306-41) | Transport of hazardous waste | 85 |
| GRI 307: Environmental compliance 2016 | ||
| 307-1 | Non-compliance with environmental laws and regulations | No relevant incidents |
Innovation and digitalisation |
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| GRI 103: Management approach 2016 | ||
| 103-1 | Explanation of the material topic and its boundary | 92ff |
| 103-2 | The management approach and its components | 92ff |
| 103-3 | Evaluation of the management approach | 92ff |
| Company-specific supplementary indicators | ||
| Expenses for research, innovation and digitalisation projects | 92 | |
| Research, innovation and digitalisation projects | 94ff | |
Stakeholder involvement |
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| GRI 103: Management approach 2016 | ||
| 103-1 | Explanation of the material topic and its boundary | 102ff |
| 103-2 | The management approach and its components | 102ff |
| 103-3 | Evaluation of the management approach | 102ff |
| GRI 203: Indirect economic impacts 2016 | ||
| 203-1 | Infrastructure investments and services supported | 40ff 104f (Investments in social facilities and healthcare centres) 107 141f (Management report; all infrastructure investments are commercial in nature) |
| 203-21) | Significant indirect economic impacts | 57 |
| GRI 413: Local communities 2016 | ||
| 413-1 | Operations with local community engagement, impact assessments and development programmes | 16f, 76f, 73, 104. 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. |
| 1) Performance indicator reported in addition to the “core” option | ||
