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