EON : Global Reporting Initiative (“GRI”) Index (SN 2024 Integrierter GB2024 en GRI Index)

Global Reporting Initiative ("GRI") Index

Global Reporting Initiative ("GRI") Index

E.ON has based its sustainability reporting on the Global Reporting Initiative ("GRI") guidelines since 2005.

E.ON SE has reported the information cited in this GRI content index for the period 01-01-2024-12-31-2024 with reference to the GRI Standards. GRI 1: Fundamentals 2021 was used. This index refers to information in theIntegrated Annual Report 2024and in particular to the Sustainability Statement.

GRI Disclosure

GRI 2: General Disclosures (2021)

The organization and its reporting practices

2-1: Organizational details

2-2: Entities included in the organization's sustainability reporting

2-3: Reporting period, frequency and contact point

2-4: Restatements of information

2-5: External assurance

Activities and workers

2-6: Activities, value chain and other business relationships

2-7: Employees

Governance

2-9: Governance structure and composition

2-19: Remuneration policies

2-20: Process to determine remuneration

Strategy, policies, and practices

2-22: Statement on sustainable development strategy

References and Comments

• Annual Report 2024, Business Model chapter
• Annual Report 2024, About This Report chapter
• Annual Report 2024, About This Report chapter
• Annual Report 2024, Financial Calendar and Imprint chapter
• Annual Report 2024, About This Report chapter
• Annual Report 2024, About This Report chapter
• Annual Report 2024, About This Report chapter
• Annual Report 2024, Business Model chapter
• Annual Report 2024, E.ON's Approach to Sustainability chapter
• Annual Report 2024, Sustainable Products and Services chapter
• Annual Report 2024, Security of Supply chapter
• Annual Report 2024, Human Rights and Supply Chain Management chapter
• Annual Report 2024, Working Conditions and Employee Development chapter
• Annual Report 2024, ESG Figures chapter
• Annual Report 2024, Strategy chapter
• Annual Report 2024, E.ON's Approach to Sustainability chapter
• Corporate Governance Declaration
• Annual Report 2024, E.ON's Approach to Sustainability chapter
• Compensation Report
• Annual Report 2024, E.ON's Approach to Sustainability chapter
• Compensation Report
• Annual Report 2024, Strategy chapter
• Annual Report 2024, E.ON's Approach to Sustainability chapter

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Global Reporting Initiative ("GRI") Index

GRI Disclosure

2-23: Policy commitments

2-24: Embedding policy commitments

2-25: Processes to remediate negative impacts

2-26: Mechanisms for seeking advice and raising concerns

2-28: Memberships of associations

Stakeholder Engagement

2-29: Approach to stakeholder engagement

2-30: Collective bargaining agreements

GRI 3: Material Topics (2021)

Disclosures on material topics

3-1: Process to determine material topics

3-2: List of material topics

References and Comments

• Annual Report 2024, E.ON's Approach to Sustainability chapter
• Annual Report 2024, Compliance and Anticorruption chapter
• Annual Report 2024, Human Rights and Supply Chain Management chapter

The "E.ON's Approach" section in each ESG chapter of this report provides information on the sustainability strategies and policies relevant to the chapter's topic. The Sustainability Channelon our corporate website contains a number of relevant employee and functional policies as well as our Code of Conduct.

[>E.ON's Sustainability Policies]

• Annual Report 2024, E.ON's Approach to Sustainability chapter
• Annual Report 2024, Compliance and Anticorruption chapter
• Annual Report 2024, Human Rights and Supply Chain Management chapter
• Annual Report 2024, E.ON's Approach to Sustainability chapter
• Annual Report 2024, Compliance and Anticorruption chapter
• Annual Report 2024, Human Rights and Supply Chain Management chapter
• Annual Report 2024, Compliance and Anticorruption chapter
• Annual Report 2024, Human Rights and Supply Chain Management chapter
• Annual Report 2024, E.ON's Approach to Sustainability chapter
• Annual Report 2024, Political Dialog chapter
• Annual Report 2024, E.ON's Approach to Sustainability chapter
• Annual Report 2024, Working Conditions and Employee Development chapter
• Annual Report 2024, ESG Figures chapter
• Annual Report 2024, E.ON's Approach to Sustainability chapter
• Annual Report 2024, E.ON's Approach to Sustainability chapter

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Global Reporting Initiative ("GRI") Index

GRI Disclosure

3-3: Management of material topics

GRI 200: Economic

GRI 205: Anti-corruption (2016)

205-2: Communication and training about anti-corruption policies and procedures

GRI 300: Environmental

GRI 302: Energy (2016)

302-1: Energy consumption within the organization

References and Comments

• Annual Report 2024, Climate Protection chapter
• Annual Report 2024, Environmental Management chapter
• Annual Report 2024, Sustainable Products and Services chapter
• Annual Report 2024, Occupational Health and Safety chapter
• Annual Report 2024, Working Conditions and Employee Development chapter
• Annual Report 2024, Diversity, Equity & Inclusion chapter
• Annual Report 2024, Security of Supply chapter
• Annual Report 2024, Customer Satisfaction chapter
• Annual Report 2024, Energy Affordability chapter
• Annual Report 2024, Community Involvement chapter
• Annual Report 2024, Data Protection, Cybersecurity and Product Safety chapter
• Annual Report 2024, Business Resilience Management chapter
• Annual Report 2024, Compliance and Anticorruption chapter
• Annual Report 2024, Human Rights and Supply Chain Management chapter
• Annual Report 2024, Political Dialog chapter

As with the topics identified as material, reporting on the other topics listed is based on the requirements of GRI 3-3.

• Annual Report 2024, Compliance and Anticorruption chapter
• Annual Report 2024, Human Rights and Supply Chain Management chapter
• Annual Report 2024, Climate Protection chapter
• Annual Report 2024, Sustainable Products and Services chapter

Our disclosures include the following parameters:

• Fuel consumed for energy generation (fossil, nuclear, and renewable fuel) for Company purposes
• Power and district heat consumption
• Fuel combustion for heating
• Vehicle fuel consumption
• Power distribution losses (resold power and gas are excluded)

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Global Reporting Initiative ("GRI") Index

GRI Disclosure

GRI 305: Emissions (2016)

305-1: Direct (Scope 1) GHG emissions

305-2: Energy indirect (Scope 2) GHG emissions

305-3: Other indirect (Scope 3) GHG emissions

GRI 400: Social

GRI 401: Employment (2016)

401-1: New employee hires and employee turnover

References and Comments

→ Annual Report 2024, Climate Protection chapter

Our disclosures are based on CO₂ equivalents, which measure greenhouse gases in accordance with the ESRS E1 as well as the Greenhouse Gas Protocol Community Accounting and Reporting Standard ("GHG Protocol").

In line with the Kyoto Protocol, the baseline year is 1990. Global warming potential is relative to a 100-year time horizon.

Our GHG emissions disclosures encompass all subsidiaries and generation assets that are fully consolidated in E.ON's financial statements. Subsidiaries with fewer than ten employees do not need to be included if their activities do not have a material impact on the various Scope 1-3 categories. We have not identified any non-fully consolidated entities that must be included in our GHG emissions reporting pursuant to ESRS requirements.

→ Annual Report 2024, Climate Protection chapter

Our disclosures are based on CO₂ equivalents, which include CH4, N₂O, and

CO₂ emissions.

For baseline year and consolidation approach, see 305-1.

→ Annual Report 2024, Climate Protection chapter

We do not record emissions from the combustion or biodegradation of biomass that occur in our upstream value chain.

Our disclosures are based on CO₂ equivalents, which include CH4, N₂O, and

CO₂ emissions.

For baseline year and consolidation approach, see 305-1.

• Annual Report 2024, Working Conditions and Employee Development chapter
• Annual Report 2024, ESG Figures chapter

Our disclosures on new employee hires and employee turnover include numbers for the entire Group. More detailed disclosures are not relevant.

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Global Reporting Initiative ("GRI") Index

GRI Disclosure

GRI 403: Occupational health and safety (2018)

403-1: Occupational health and safety management system

403-2: Hazard identification, risk assessment, and incident investigation

403-3: Occupational health services

403-4: Worker participation, consultation, and communication on occupational health and safety

403-5: Worker training on occupational health and safety

403-6: Promotion of worker health

403-7: Prevention and mitigation of occupational health and safety impacts directly linked by business relationships

403-8: Workers covered by an occupational health and safety management system

403-9: Work-related injuries

403-10: Work-related ill health

References and Comments

→ Annual Report 2024, Occupational Health and Safety chapter

Our occupational health and safety management system was not implemented to comply with legal requirements. It is part of our commitment as a responsible Company and is based entirely on ISO standards.

• Annual Report 2024, Occupational Health and Safety chapter
• Annual Report 2024, Occupational Health and Safety chapter
• Annual Report 2024, Occupational Health and Safety chapter
• Annual Report 2024, Occupational Health and Safety chapter
• Annual Report 2024, Occupational Health and Safety chapter
• Annual Report 2024, Occupational Health and Safety chapter
• Annual Report 2024, Occupational Health and Safety chapter
• Annual Report 2024, Occupational Health and Safety chapter

E.ON uses the following KPIs to monitor and report accidents:

• Serious incident and fatality frequency ("SIF"): accidents and incidents that cause serious or fatal injuries.
• Total recordable injury frequency ("TRIF"): work-related accidents and illnesses.
• Lost-timeinjury frequency ("LTIF"): work-related accidents that result in lost time.
• Near-missfrequency rate ("NMFR"): unplanned events that had the potential to result in an accident but did not.

All indicators are reported for both E.ON employees and contractors' employees.

A breakdown by gender is not applicable as we believe this would not provide useful information.

→ Annual Report 2024, Occupational Health and Safety chapter

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Global Reporting Initiative ("GRI") Index

GRI Disclosure

GRI 404: Training and education (2016)

404-2: Programs for upgrading employee skills and transition assistance programmes

GRI 405: Diversity and equal opportunity (2016)

405-1: Diversity of governance bodies and employees

GRI 415: Public Policy (2016)

415-1: Political contributions

GRI 418: Customer privacy (2016)

418-1: Substantiated complaints concerning breaches of customer privacy and losses of customer data

GRI G4 Sector disclosures electric utilities: access (2013)

G4-EU28: Power outage frequency (SAIFI)

G4-EU29: Average power outage duration (SAIDI)

References and Comments

• Annual Report 2024, Working Conditions and Employee Development chapter
• Annual Report 2024, E.ON's Approach to Sustainability chapter
• Annual Report 2024, Working Conditions and Employee Development chapter
• Annual Report 2024, Diversity, Equity & Inclusion chapter
• Annual Report 2024, ESG Figures chapter
• Annual Report 2024, Political Dialog chapter
• E.ON's Climate Advocacy and Associations Report
• Annual Report 2024, Customer Satisfaction chapter
• Annual Report 2024, Data Protection, Cybersecurity, and Product Safety chapter

Due to confidentiality constraints and the sensitivity of such data, we are unable to provide information about substantiated complaints concerning data breaches.

• Annual Report 2024, Security of Supply chapter
• Annual Report 2024, Security of Supply chapter

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