Appendix
List of disclosure requirements by reporting standard
European regulations (CSRD)
ESRS Index
The tables below shows the ESRS requirements Alpiq is already disclosing on a voluntary basis in the Sustainability Report 2024.
General disclosures
ESRS topic | Standard | Disclosure requirement (DR) | DR designation | Chapter |
General disclosures | ESRS 2 | BP-1 | General basis for preparation of the sustainability statement | Basis of Preparation |
BP-2 | Disclosures in relation to specific circumstances | Basis of Preparation | ||
GOV-1 | The role of the administrative, management and supervisory bodies | Governance, Business Conduct | ||
GOV-2 | Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies | Governance | ||
GOV-3 | Integration of sustainability-related performance in incentive schemes | Governance, Climate Change | ||
GOV-5 | Risk management and internal controls over sustainability reporting | Governance | ||
SBM-1 | Strategy, business model and value chain | Strategy | ||
SBM-2 | Interests and views of stakeholders | Strategy | ||
SBM-3 | Material impacts, risks and opportunities and their interaction with strategy and business model | Material Sustainability Matters, Climate Change, Biodiversity and Ecosystems, Own Workforce | ||
IRO-1 | Description of the process to identify and assess material impacts, risks and opportunities | Material Sustainability Matters, Climate Change, Pollution, Water and Marine Resources, Biodiversity and Ecosystems, Business Conduct | ||
IRO-2 | Disclosure requirements in ESRS covered by the undertaking’s sustainability statement | Material Sustainability Matters |
Disclosures according to material topics
ESRS topic | Sub-topic | Disclosure requirement (DR) | DR designation | Chapter |
Environment | ESRS E1 - Climate Change | E1-1 | Transition plan for climate change mitigation | Climate Change |
E1-2 | Policies related to climate change mitigation and adaptation | Climate Change | ||
E1-6 | Gross Scopes 1, 2, 3 and total GHG emissions | Climate Change | ||
ESRS E3 - Water & Marine Resources | E3-1 | Policies related to water and marine resources | Water and Marine Resources | |
E3-2 | Actions and resources related to water and marine resources | Water and Marine Resources | ||
E3-3 | Targets related to water and marine resources | Water and Marine Resources | ||
E3-4 | Water consumption | Water and Marine Resources | ||
ESRS E4 - Biodiversity & Ecosystems | E4-3 | Actions and resources related to biodiversity and ecosystems | Biodiversity and Ecosystems | |
Social | ESRS S1 - Own Workforce | S1-1 | Policies related to own workforce | Own Workforce |
S1-2 | Processes for engaging with own workers and workers’ representatives about impacts | Own Workforce | ||
S1-3 | Processes to remediate negative impacts and channels for own workers to raise concerns | Own Workforce | ||
S1-4 | Taking action on material impacts on own workforce, and approaches to mitigating material risks and pursuing material opportunities related to own workforce, and effectiveness of those action | Own Workforce | ||
S1-5 | Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities | Own Workforce | ||
S1-6 | Characteristics of the undertaking’s employees | Own Workforce | ||
S1-8 | Collective bargaining coverage and social dialogue | Own Workforce | ||
S1-11 | Social protection | Own Workforce | ||
S1-14 | Health & Safety metrics | Own Workforce |
Swiss regulations
DDTrO Index
Alpiq adheres to the requirements of Art. 964j-k of the Swiss Code of Obligations and the respective Ordinance DDTrO. The company’s disclosures relating to these requirements are mapped in the table below.
DDTrO topic | Chapter |
Management System | Supply Chain Due Diligence |
Supply Chain Policy | Supply Chain Due Diligence |
Risks in the Supply Chain | Supply Chian Due Diligence, Material Sustainability Matters |
Minerals and Metals: Exemption | Supply Chain Due Diligence |
Child Labour: Risk Management Instruments and Traceability System | Supply Chain Due Diligence |
Risk Management (Art 15) | Supply Chain Due Diligence, Material Sustainability Matters |
RBI Non-Financial Index
The table below points out the context which is reported in compliance with the requirements of Art. 964b of the Swiss Code of Obligations.
RBI area | RBI topic | Chapter |
General Requirements | Approval | Governance |
Business model | Strategy, Material Sustainability Matters | |
Consolidated reporting | General Disclosures | |
Materiality assessment | Basis of Preparation, Strategy, Material Sustainability Matters, Climate Change, Water and Marine Resources, Biodiversity and Ecosystems | |
Risks related to non-financial matters | Material Sustainability Matters | |
Environment | Air pollution | Pollution |
Biodiversity and land & resource use | Biodiversity and Ecosystems | |
GHG emissions (CO2-targets) | Climate Change | |
Use of renewable/non-renewable energy | Climate Change, Biodiversity and Ecosystems | |
Employee Matters | Health & safety | Own Workforce, Security of Supply |
Working conditions | Own Workforce | |
Gender equality | Own Workforce | |
Social Matters | Community impact | Security of Supply |
Human Rights | Respect for human rights and union rights | Own Workforce, Supply Chain Due Diligence |
Anti-Corruption | Granting of an undue advantage & bribery | Business Conduct |
SCO_Index
SCO Index
Alpiq adheres to the requirements of Art. 964b of the Swiss Code of Obligations and the respective Ordinance SCO. The company’s disclosures relating to these requirements are mapped in the table below.
SCO topic | Standard | Disclosure requirement (DR) | DR designation | Chapter |
General disclosures | ESRS 2 | BP-1 | General basis for preparation of the sustainability statement | Basis of Preparation |
BP-2 | Disclosures in relation to specific circumstances | Basis of Preparation | ||
GOV-1 | The role of the administrative, management and supervisory bodies | Governance | ||
GOV-2 | Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies | Governance | ||
GOV-3 | Integration of sustainability-related performance in incentive schemes | Governance, Climate Change | ||
GOV-5 | Risk management and internal controls over sustainability reporting | Governance | ||
SBM-1 | Strategy, business model and value chain | Strategy | ||
SBM-3 | Material impacts, risks and opportunities and their interaction with strategy and business model | Material Sustainability Matters, Climate Change, Biodiversity and Ecosystems, Own Workforce | ||
IRO-1 | Description of the process to identify and assess material impacts, risks and opportunities | Material Sustainability Matters, Climate Change, Water and Marine Resources, Biodiversity and Ecosystems | ||
IRO-2 | Disclosure requirements in ESRS covered by the undertaking’s sustainability statement | Material Sustainability Matters | ||
Environment | ESRS E1 - Climate Change | E1-1 | Transition plan for climate change mitigation | Climate Change |
E1-2 | Policies related to climate change mitigation and adaptation | Climate Change |
Glossary
AGM | Annual General Meeting |
ARC | Audit and Risk Committee |
BESS | Battery energy storage system |
BoD | Board of Directors |
CCGT | Combined-cycle gas turbine |
CEO | Chief Executive Officer |
CEMS | Continuous emission monitoring system |
CFO | Chief Financial Officer |
CHO4 | Methane |
CO | Carbon Oxide |
CSRD | Corporate Sustainability Reporting Directive |
DCS | Distributed control system |
DDTrO | Due Diligence and Transparency Ordinance |
DMA | Double Materiality Assessment |
DSO | Distribution system operator |
E | Environment |
EB | Executive Board |
EEA | European Environment Agency |
EIA | Environmental impact assessment |
EIP | Energy Infrastructure Partners |
ERG | Employee resource group |
ERM | Enterprise risk management |
ESG | Environment, Social, Governance |
ESRS | European Sustainability Reporting Standards |
ETS | Emissions Trading Scheme |
EWC | European Work Council |
FMHL | Forces Motrices Hongrin-Léman |
FTE | Full-Time Equivalent |
G | Governance |
GHG | Greenhouse gas |
GRI | Global Reporting Initiative |
HRSG | Heat recovery steam generator |
ILO | International Labour Organization |
IPCC | Intergovernmental Panel on Climate Change |
ISO | International Organization for Standardization |
IRO | Impact, Risk, Opportunity |
KKG | Kernkraftwerk Gösgen-Däniken AG |
KKL | Kernkraftwerk Leibstadt |
KPI | Key performance indicator |
n/a | Not applicable |
NGO | Non-governmental organisation |
NOx | Nitrogen Oxide |
NRSC | Nomination, Remuneration and Strategy Committee |
OCGT | Open-cycle gas turbine |
OECD | Organisation for Economic Co-operation and Development |
OHS | Occupational health and safety |
PEKO/COPE | Personalkommission/Commission du Personnel |
PPA | Power purchase agreement |
RBI | Responsible Business Initiative |
RES | Renewable energy sources |
S | Social |
SASB | Sustainability Accounting Standards Board |
SCO | Swiss Climate Ordinance |
SE-WC | Societas Europea Work Council (European Company Work Council) |
SF6 | Sulphur hexafluoride |
SOx | Sulphur oxide |
TRIFR | Total Recordable Injury Frequency Rate |
TSO | Transmission system operator |
UVG | Unfallversicherungsgesetzt (Federal Law on Accident Insurance) |
WWF | World Wide Fund for Nature |
ZLD | Zero liquid discharge |