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 2025.
General disclosures
ESRS topic | Standard | Disclosure requirement (DR) | DR designation | Chapter |
General disclosures | ESRS 2 | BP-1 | General basis of preparation | 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 | Sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies | Governance | ||
GOV-3 | Integration of sustainability-related performance in incentive schemes | Governance | ||
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 | Overall material impacts, risks and opportunities | Material Sustainability Matters, Climate Change, Biodiversity and Ecosystems, Own Workforce | ||
IRO-1 | Identification process for material impacts, risks and opportunities | Material Sustainability Matters, Climate Change, 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 | Standard | 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, total GHG emissions and GHG intensity | Climate Change | ||
ESRS E2 - Pollution | E2-3 | Targets related to pollution | Pollution | |
E2-4 | Pollution of air | Pollution | ||
ESRS E3 - Water & Marine Resources | E3-1 | Policies related to water and marine resources | Water and Marine Resources | |
E3-2 | Actions, resources and targets related to water and marine resources | Water and Marine Resources | ||
E3-4 | Water withdrawal, discharge and 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 | Own Workforce | ||
S1-3 | Processes to remediate negative impacts | Own Workforce | ||
S1-4 | Actions related to own workforce | Own Workforce | ||
S1-5 | Targets related to own workforce | Own Workforce | ||
S1-6 | Characteristics of the undertaking’s employees | Own Workforce | ||
S1-8 | Collective bargaining coverage and social dialogue | Own Workforce | ||
S1-9 | Diversity metrics | Own Workforce | ||
S1-11 | Social protection | Own Workforce | ||
S1-13 | Training and skills development metrics | Own Workforce | ||
S1-14 | Health & Safety metrics | Own Workforce | ||
Governance | ESRS G1 - Business Conduct | G1-1 | Business conduct policies and corporate culture | Business Conduct |
G1-3 | Prevention and detection of corruption and bribery | Business Conduct |
Swiss regulations
Swiss Code of Obligations Index
Alpiq adheres to the requirements of Art. 964a ff. and Art. 964l of the Swiss Code of Obligations and the respective Ordinances DDTrO and SCO. The company’s disclosures relating to these requirements are mapped in the table below.
Non-financial reporting requirements under the Swiss Code of Obligations | Chapter | ESRS Disclosure requirement |
Consolidated reporting (Art. 964b / SCO) | Basis of preparation | BP-1 |
BP-2 | ||
Approval (Art. 964c / SCO) | Governance | GOV-1 |
GOV-2 | ||
Business model (Art. 964b / SCO) | Strategy | SBM-1 |
SBM-2 | ||
Materiality Assessment (SCO) | Strategy | SBM-3 |
Environmental matters, incl. CO2 goals (Art. 964b / SCO) | Climate Change | E1-1 |
E1-2 | ||
E1-6 | ||
Pollution | E2-3 | |
E2-4 | ||
Water & Marine Resources | E3-1 | |
E3-2 | ||
E3-4 | ||
Biodiversity & Ecosystems | E4-3 | |
Employee-related matters (Art. 964b) | Own Workforce | S1-1 |
S1-2 | ||
S1-3 | ||
S1-4 | ||
S1-5 | ||
S1-6 | ||
S1-8 | ||
S1-9 | ||
S1-11 | ||
S1-13 | ||
S1-14 | ||
Social matters and community impact (Art. 964b) | Biodiversity & Ecosystems | IRO-1 |
Security of Supply | - | |
Respect for human rights (Art. 964b) | Own Workforce | S1-1 |
Combating corruption (Art. 964b) | Business Conduct | G1-3 |
Policies (Art. 964b) | Climate Change | E1-2 |
Water & Marine Resources | E3-1 | |
Own Workforce | S1-1 | |
Business Conduct | G1-1 | |
Measures taken to implement policies (Art. 964b) | Water & Marine Resources | E3-2 |
Biodiversity & Ecosystems | E4-3 | |
Own Workforce | S1-4 | |
Risks related to non-financial matters (Art. 964b) | Governance | GOV-5 |
Climate Change | IRO-1 | |
Water & Marine Resources | IRO-1 | |
Biodiversity & Ecosystems | IRO-1 | |
Child Labour: Risk Management Instruments and Traceability System (DDTrO) | Supply Chain Due Diligence | - |
Minerals and Metals: Exemption (DDTrO) | Supply Chain Due Diligence | - |
Risks in the Supply Chain (DDTrO) | Supply Chain Due Diligence | - |
Supply Chain Policy (DDTrO) | Supply Chain Due Diligence | - |
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 |