EON : Sustainable Accounting Standards Board (“SASB”) Index (SN 2024 Integrierter GB2024 en SASB%20Index)

Sustainable Accounting Standards Board ("SASB") Index

Sustainable Accounting Standards Board ("SASB") Index

This index refers to information in theIntegrated Annual Report 2024and in particular to the Sustainability Statement.

Accounting Metric		Category		Code		Response
Greenhouse Gas Emissions &
Energy Resource Planning
(1) Gross global Scope 1 emissions, percentage covered		Quantitative		IF-EU-110a.1		Scope 1: 1.98 million metric tons of CO2e.
under (2) emissions-limiting regulations, and (3) emissions-						E.ON discloses its Scope 1, 2, and 3 GHG emissions.
reporting regulations						Our disclosures are based on CO₂ equivalents, which include GHG in correspondence with ESRS E1 as well as the GHG Protocol.
						In line with the Kyoto Protocol, the baseline year is 1990. GWP 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 less than ten employees are not included if their activities do not have a material impact on the
						different Scope 1-3 categories.
						Proportion of Scope 1 GHG emissions resulting from regulated emissions-trading schemes ("ETS") is 91 percent; emissions-
						trading systems encompass all emissions from facilities subject to ETS, including the EU ETS, national ETS, and non-EU ETS.
						→ Annual Report 2024, Climate Protection chapter
Greenhouse gas ("GHG") emissions associated with power		Quantitative		IF-EU-110a.2		Purchased power sold to end-customers (location-based)1: 33.08 million metric tons of CO2e
deliveries						Purchased power sold to end-customers (market-based)1: 28.17 million metric tons of CO2e
						Power distribution losses (location-based)2: 3.38 million metric tons of CO2e
						Power distribution losses (market-based)3: 6.16 million metric tons of CO2e4
						→ Annual Report 2024, Climate Protection chapter

1Scope 3 emissions from purchased power and the combustion of natural gas sold to end users (energy sold to our residential and B2B customers), according to the GHG Scope 3 protocol. The emissions from distribution losses from energy sold to sales partners and the wholesale market are accounted for under our Scope 1 and Scope 2 emissions accordingly.

2Based on the emission factors of the national electricity mixes for specific geographic regions (source: IEA).

3Based on the emission factors of the national residual mixes for specific geographic regions. A country's residual mix emission factor represents the emissions and generation that remain after certificates, contracts, and supplier-specific factors have been claimed and removed from the

calculation (source: AIB).

4Power distribution losses in Sweden were almost completely offset by the purchase of green electricity.

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Sustainable Accounting Standards Board ("SASB") Index

Accounting Metric

Category

Code

Response

Discussion of long-term and short-term strategy or plan to Discussion and Analysis IF-EU-110a.3 manage Scope 1 emissions, emissions reduction targets,

and an analysis of performance against those targets

A discussion and/or analysis of the following topics can be found in the linked sources below:

• our long- and short-term strategy to manage our emissions
• our emissions reduction targets
• our performance against our reduction targets
• our strategy to manage risks and opportunities associated with GHG emissions
• our activities and investments required to achieve targets and related risks
• the scope of our strategies, plans, and targets
• our reduction strategies that are not related to any emissions limiting and/or emissions reporting-based program

• Annual Report 2024, Climate Protection chapter
• Annual Report 2024, Sustainable Products and Services chapter
• Annual Report 2024, ESG Figures chapter
• On course for net-zero-Supporting paper for E.ON's decarbonization strategy and climate-related disclosures

Air Quality
Air emissions of the following pollutants:		Quantitative		IF-EU-120a.1			NOX emissions: 1,654 metric tons5
(1) NOX (excluding N₂O), (2) SOX, (3) particulate matter							SO₂ emissions: 519 metric tons5
(PM10), (4) lead (Pb), and (5) mercury (Hg); percentage of							Dust emissions: 26 metric tons5
each in or near areas of dense population							Fossil-fueled power plants emit nitric oxide ("NOX"), sulfur dioxide ("SO₂"), and dust. This type of power generation is no longer a
							core E.ON business. We therefore no longer consider it a key indicator. We now focus on small-scale, embedded generation
							units. Our NOX, SO₂, and dust emissions are mostly attributable to small-scale gas-fired combined-heat-and-power (CHP) plants
							and larger district heat networks.
							Data on lead (Pb), mercury (Hg), and the percentage of each indicator in or near areas of dense population are not available as
							they are not relevant for E.ON.
							→ Annual Report 2024, Environmental Management chapter

5For generation assets over 20 MW.

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Sustainable Accounting Standards Board ("SASB") Index

Accounting Metric		Category		Code		Response
Water Management
(1) Total water withdrawn, (2) total water consumed,		Quantitative		IF-EU-140a.1		E.ON's water consumption from decentralized energy generation (Core business): <1 million cubic meters
percentage of each in regions with High or Extremely High						Fresh water withdrawal (PreussenElektra): 132.4 cubic meters
Baseline Water Stress						Fresh water consumption (PreussenElektra): 1.0 cubic meters
						E.ON operates in European countries where the overall water risk is low to intermediate which leads at present to 0 percent for
						water withdrawal in regions with high or extremely high baseline water stress. See Water Risk Map in the Annual Report 2024,
						ESG Figures chapter.
						With the end of electricity production at the Isar 2 NPP in April 2023, E.ON no longer uses cooling water to operate its plants.
						→ Annual Report 2024, Environmental Management chapter
						→ Annual Report 2024, ESG Figures chapter
Number of incidents of non-compliance associated with		Quantitative		IF-EU-140a.2		Number of environmental incidents of non-compliance associated with water: Three.
water quantity and/or quality permits, standards, and
regulations						The three incidents occurred in the United Kingdom. The severity of the incidents was marginal in two cases and low in one case.
Description of water management risks and discussion of		Quantitative		IF-EU-140a.3		E.ON's water-related activities involve the withdrawal of cooling water for the NPP operated by PreussenElektra (until the
strategies and practices to mitigate those risks						decommissioning of Isar 2 on April 15, 2023), the withdrawal of fresh water by E.ON's water supply subsidiaries (such as RWW
						and Avacon Wasser), and smaller amounts relating to our distributed energy business. In addition, LEW operates a number of
						small and medium-sized run-of-river power plants in Germany with an installed capacity of 0.5 to 12 MW per plant.
						Based on available data, E.ON estimates the current and the possibility of future water scarcity in the relevant regions where
						E.ON uses freshwater for its operations to be low to medium.
						Descriptions of strategies and actions to minimize residual risks can be found under the following chapters:
						→ Annual Report 2024, Environmental Management chapter
						→ Annual Report 2024, ESG Figures chapter

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Sustainable Accounting Standards Board ("SASB") Index

Accounting Metric		Category		Code		Response
Coal Ash Management
Coal combustion products ("CCPs") generated, percentage		Quantitative		IF-EU-150a.1		Not applicable.
recycled
Description of coal combustion products ("CCPs"),		Discussion and analysis		IF-EU-150a.3		Not applicable.
management strategies, and process for active and inactive
operations
Energy Affordability
Average retail electric rate for (1) residential,		Quantitative		IF-EU-240a.1		Data are not available.
(2) commercial, and (3) industrial customers
Number of residential customer electric disconnections for		Quantitative		IF-EU-240a.3		In 2024 around 25,900 electricity customers and 2,900 gas customers were disconnected. These figures refer only to
non-payment, percentage reconnected within 30 days						customers of E.ON Energie Deutschland GmbH. Data from other entities are not available at the time of publication.
						Data on the number of customers reconnected within 30 days are not available. Of roughly 28,800 total disconnections, about
						16,400, or 56.9 percent, were carried out regardless of time in 2024.
						→ Annual Report 2024, Energy Affordability chapter
Discussion of impact of external factors on customer		Discussion and		IF-EU-240a.4		Information is not available.
affordability of electricity, including the economic		Analysis
conditions of the service territory

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Sustainable Accounting Standards Board ("SASB") Index

Workforce Health and Safety
(1) Total recordable incident rate ("TRIR"),		Quantitative		IF-EU-320a.1		E.ON uses the following key performance indicators to monitor and report incidents:
(2) fatality rate, and (3) near miss frequency rate ("NMFR")						Total recordable injury frequency (employee "TRIF"): 3.24 per million hours of work6
						Serious incident and fatality rate (employee "SIF"): 0.03 per million hours of work7
						Lost-time injury frequency (employee "LTIF"): 2.46 per million hours of work8
						Near miss frequency rate ("NMFR"): 36.57 per million hours of work9
						Fatal accidents: 1
						TRIF, SIF, LTIF, and fatal accidents are reported for both E.ON employees and contractors' employees, the latter are disclosed in
						the Annual Report 2024, Occupational Health and Safety chapter. NMFR is only reported for E.ON employees. Data on the total
						recordable incident rate ("TRIR") are not available.
						→ Annual Report 2024, Occupational Health and Safety chapter
						→ Annual Report 2024, ESG Figures chapter
End-Use Efficiency and Demand
Percentage of electric load served by smart grid technology		Quantitative		IF-EU-420a.2		Data are not available as E.ON's control system does not differentiate between conventional and smart grids.
						Our distribution grids are getting progressively smarter, which enables them to integrate more renewable energy and
						manage increasingly complicated energy flows in real time while remaining reliable.
						Green power sales: 56,157,190 MWh
Customer electricity savings from efficiency measures, by		Quantitative		IF-EU-420a.3		Data on customer electricity savings from efficiency measures are not available.
market
Nuclear Safety & Emergency Management
Total number of nuclear power units, broken down by U.S.		Quantitative		IF-EU-540a.1		PreussenElektra is responsible for eight nuclear power plants (NPPs) in Germany. Isar 2 was the last NPP to end power
Nuclear Regulatory Commission (NRC) Action Matrix						operation on April 15, 2023. Since then, all eight NPPs have been decommissioned and are in various stages of dismantling.
Column
						→ Annual Report 2024, Business Resilience Management chapter
Description of efforts to manage nuclear safety and		Discussion and		IF-EU-540a.2		PreussenElektra is fully integrated into our safety organization and embraces our high standards. Its extensive experience in
emergency preparedness		Analysis				plant operations and decommissioning helps it to further optimize its health and safety processes and procedures.
						→ Annual Report 2024, Occupational Health and Safety chapter
						→ Annual Report 2024, Business Resilience Management chapter

6TRIF measures the number of reported fatalities and occupational injuries and illnesses per million hours of work. It includes injuries that occur during work-related travel that result in lost time or no lost time and/or that lead to medical treatment, restricted work, or work at a substitute workstation.

7Serious incidents and fatalities measures accidents and incidents that have caused serious or fatal injuries and that surpass a predefined severity threshold per million hours of work.

8Lost time injury frequency measures work-related accidents resulting in lost time per million hours of work.

9Near-miss frequency rate measures unplanned incidents that had the potential to result in an accident (but did not) per million hours of work.

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Sustainable Accounting Standards Board ("SASB") Index

Accounting Metric		Category		Code
Grid Resiliency
Number of incidents of non-compliance with physical		Quantitative		IF-EU-550a.1
and/or cybersecurity standards or regulations
(1) System Average Interruption Duration Index (SAIDI),		Quantitative		IF-EU-550a.2

1. System Average Interruption Frequency Index (SAIFI), and (3) Customer Average Interruption Duration Index (CAIDI), inclusive of major event days

Number of: (1) residential, (2) commercial, and (3) industrial		Quantitative		IF-EU-000.A
customers served mechanism (LRAM)
Total electricity delivered to: (1) residential,		Quantitative		IF-EU-000.B
(2) commercial, (3) industrial, (4) all other retail customers,
and (5) wholesale customers

Length of transmission and distribution lines

Quantitative

IF-EU-000.C

Total electricity generated, percentage by major energy		Quantitative		IF-EU-000.D
source, percentage in regulated markets

Total wholesale electricity purchased		Quantitative		IF-EU-000.E

10Attributable share of electricity from combined heat and power plants for E.ON's district heating networks.

11 E.ON's nuclear generation ended in 2023 due to Germany's phaseout of nuclear power.

Response

Data are not available.

The System Average Interruption Duration Index (SAIDI) and the System Average Interruption Frequency Index (SAIFI) can be found in the Annual Report 2024, Security of Supply chapter.

The Customer Average Interruption Duration Index (CAIDI) can be found in the ESG Figures chapter.

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

Number of power and gas customers in Europe: 34.6 million

A more detailed breakdown of our customer groups cannot be provided.

• Annual Report 2024, Business Report chapter
• Annual Report 2024, ESG Figures chapter

Power sales 2024:

• Residential and SME: 73 billion kWh
• I&C: 42 billion kWh
• Sales partners: 12 billion kWh
• Wholesale market: 91 billion kWh

• Annual Report 2024, Business Report chapter
• Annual Report 2024, Sustainable Products and Services chapter

Total length of power networks: 1,084 thousand kilometers

Total length of gas networks: 149 thousand kilometers

• Annual Report 2024, Security of Supply chapter
• Annual Report 2024, Business Report chapter
• Annual Report 2024, ESG Figures chapter

Owned generation by energy source

• Natural gas/oil10: 24 percent
• Nuclear11: 0 percent
• Coal10: 0 percent
• Other (includes biomass, wind, and solar): 75 percent

• Annual Report 2024, ESG Figures chapter
  Data are not available.

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