Scope
The scope of the report is Enexis Holding N.V. with its registered office in ’s Hertogenbosch. This also includes the activities of Enexis Netbeheer B.V., Enexis Personeel B.V., Enexis Vastgoed B.V. and Enpuls B.V. The activities of other associates are not included in the scope. The statutory board report is included in the sections About Enexis up to and including Corporate Governance. The reporting period runs from 1 January 2023 up to and including 31 December 2023. Enexis reports semi-annually on its strategic and financial performance. The annual report is published in the first quarter of each year on the website www.publications.enexis.nl; this year on 7 March 2024. The report for 2022 was published on 28 February 2023.
Integrated report
This is an integrated annual report incorporating financial, operational and corporate social responsibility (CSR) information.
The financial information is consolidated. The financial report was prepared in accordance with the International Financial Reporting Standards (IFRS), as adopted within the European Union, and the provisions of Title 9, Book 2 of the Dutch Civil Code.
The non-financial information is consolidated. In general, we aim to integrate non-financial information of new acquisitions as soon as possible and by no later than after a full year of ownership, as stated in our Reporting Manual.
The non-financial information was compiled in accordance with Title 9 of Book two of the Dutch Civil Code and the Sustainability Reporting Standards (update 2021) of the Global Reporting Initiative (GRI).
Transparency
This report complies with the:
Sustainability Reporting Standards of the GRI, update 2021, application level ‘in accordance with’;
Internal reporting criteria in accordance with our Reporting Manual;
Dutch Corporate Governance Code insofar as applicable;
The Law on Entry Quotas and Target Figures [Wet ingroeiquotum en streefcijfers] (The Dutch Social Economic Council);
EU Directive on disclosure of non-financial information and diversity information;
EU Taxonomy; a European classification system for sustainable activities;
Impact Measurement Infra Organisations Manual (November 2023);
Accountability Document Impact Analysis Enexis Holding N.V. (2023).
Assurance
EY performed an assurance engagement to obtain limited assurance that the sustainability information in the sections:
2023 in figures
Foreword by the Executive Board
About Enexis with the exception of “Our contribution to the Sustainable Development Goals”
Together towards a future-proof energy system
Working on increasing grid capacity
Communicating transparently about what is possible
Working safely and strengthening each other
Making a sustainable impact
Additional information with the exception of the sections “Subtargets sustainable development goals, Profit appropriation according to the articles of association, EU disclosure of non-financial information and diversity information".
All material aspects are fairly presented in this 2023 annual report in accordance with the ‘Sustainability Reporting Standards’ of the Global Reporting Initiative (updated 2021) and Enexis's internal reporting criteria (Reporting Manual). For more information, we refer to the assurance report of the independent auditor.