E.ON SE

Lobbying Governance

AI Extracted Evidence Snippet Source

Stakeholder engagement is a core corporate governance process at E.ON. We want to listen to, understand, and consider our stakeholders' views on an ongoing basis. Depending on the stakeholder and topic, we organize this dialog differently and select a format suitable to all sides. The dialog formats this range from information campaigns and discussion forums with business associations and non-governmental organizations to personal discussions and public lobbying. The information is shared in-house with appropriate functions. This ensures that those responsible—from the administrative level to the Supervisory Board—are informed about our stakeholders' interests. The purpose of this engagement is to be transparent about our business activities' potential short- and long-term impact. This is an important objective of our daily work at the local, national, and European level and ranges from project work to consideration in strategy development. Our materiality analysis therefore considered stakeholder interests. The section above that describes our materiality analysis contains more information. [...] Our strategy development is also founded on a trusting relationship with all our stakeholders. We regularly and continually factor stakeholder perspectives into the selection of strategic priorities and their development. We focus on topics that reflect market developments as well as the energy industry's supply triad—security of supply, sustainability, and energy affordability—in order to optimally integrate stakeholders' needs into the development of our corporate strategy. In 2024, for example, we conducted projects on affordability, flexibility, and the heating transition, which have direct implications for the material topics of affordable energy and security of supply. The social aspects identified as material and that relate to our employees, society in general, and our customers play a special role in stakeholder engagement: Security of Supply: E.ON's regional network companies are responsible for the secure and reliable operation of its distribution network. The central network control center monitors and controls network operations to ensure a stable energy supply. Transparency and decisions based on responsibility and dialog for the common good are of particular importance. The Security of Supply chapter contains more information. Energy Affordability: Alongside security of supply, affordability is a key topic of our strategic development. Transparent and regular s with our end customers is an important component of this. The Energy Affordability chapter provides more information. Occupational Health and Safety: HR strategic development considers our employees' interests and perspectives. Occupational safety is a key issue. The Occupational Health and Safety chapter contains more information. Generally, we set policies for regional business development based on stakeholders' needs. Our business units and regional companies implement these strategic policies so that local stakeholder interests, such as municipal management, are addressed as well. E.ON is actively involved in the global investor initiative CDP (Carbon Disclosure Project), works with the United Nations Environment Programme ("UNEP"), and supports the UN Decade on Ecosystem Restoration. Furthermore, since 2021 E.ON has been part of the LEAF Coalition (Lowering Emissions by Accelerating Forest Finance), which is committed to biodiversity and the protection of tropical forests. More information on the CDP and the LEAF Coalition can be found in the Climate Protection chapter. E.ON is also a member of SolarPower Europe, a European association of energy suppliers and solar companies whose aims include creating more transparency for solar-power supply chains and ensuring the protection of human rights."
"E.ON's policy-related activities are characterized by a high level of transparency; the individuals involved, topics, and financial resources are listed in the European Transparency Register under the identification number 72760517350-57 and in the German Bundestag's lobby register under the register number R002309. These entries transparently disclose the costs of policy-related activities. E.ON does not make direct or indirect payments to political parties or party-affiliated organizations. [...] E.ON's [Climate Advocacy and Associations Report provides an overview](https://www.eon.com/en/about-us/politics/commitment-to-climate-protection.html) of its policy-related activities as well as the trade associations and initiatives to which the Company belongs and the key positions it occupies in them as part of its efforts to promote the energy transition. All of E.ON's activities and dialog formats are in line with applicable national and European laws and guidelines for the representation of corporate interests and responsible lobbying.

https://annualreport.eon.com/content/dam/eon-annualreport/documents/en/GB24-gesamt-EN_final.pdf

Describe the process(es) your organization has in place to ensure that your engagement activities are consistent with your overall climate change strategy[…]E.ON fully supports the Paris Agreement, the EU Climate Ambition Fit-for-55-Package, the EU approach to sustainable finance, and carbon pricing. Being clear on those, we analysed whether the initiatives we take part in support our perspectives: We listed 56 initiatives, organisations and associations, compared their positions to ours, and evaluated whether these are aligned, partially (mis)aligned, misaligned – or whether there is no position. Having carried out our analysis, we start to act now: Within 2022, we will go into dialogue with the associations in misalignment. We will address the reasons for non-conformance and scrutinise the possibility on their side to rework their positions. Should their positions not change or permanently contradict our positions, we will challenge the continuation of those memberships.

Methodology for Evaluating Alignment Scope and application:

We have selected the most important global, European and national organisations for the topic of climate protection and are in close contact with our international units to ensure continuous update of our involvement in associations and initiatives.

The E.ON Climate Advocacy and Associations Report covers 56 memberships that are relevant regarding climate advocacy, including positions on:
• Paris Agreement
• Fit-for-55 package
• Sustainable finance
• Carbon pricing

The coverage of associations apply to all E.ON units. The results of our assessments are outlined in the attached document (E.ON Climate Advocacy and Associations Report).
As part of our set of climate-related publications, we plan to regularly publish an updated version of this document and demonstrate our efforts in continuously reviewing our align ment with the political stakeholders we engage with and fostering transparency.

CDP Questionnaire Response 2022

Does your organization have a public commitment or position statement to conduct your engagement activities in line with the goals of the Paris Agreement?[…]Yes

CDP Questionnaire Response 2023

E.ON Climate Advocacy and

Associations Report

Making New Energy Work

E.ON Climate Advocacy and Associations Report

Contents

1 2

Executive Summary

Introduction

Purpose Climate change and E.ON's role E.ON: a playmaker for Europe's energy transition Our approach 3 EECs.OlsieNmnTtiaaarlgtPeeotssCitfiooornmGsHimmGpEoimrttmaisnstieofnonsrtAR:leiOgdnuumctreionnTtawritghAestssocaiantiodnsEansdsIenintiattiivaelsPosition 4 OCLorobgbannyidAzaputpicornotaacanhdnardnedsGpRooonlesviboeiflirItninedsuasntrcyeAsosofciaPtioonlsitaincdaInlitEiantivgeasgements Transparency Register and German Lobby Register

5

6 7

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Scope and Methodology

Industry Associations and Initiatives in Scope Methodology for Evaluating Alignment

Results of Alignment Check

Analysis of the Findings and Process for Further Action

Assessment of the Results Dealing with Misalignments

Appendix

List of Associations and Initiatives (updated May 2024

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E.ON Climate Advocacy and Associations Report

Executive Summary Introduction Climate Commitment: Our Targets and Essential Position Conduct and Governance of Political Engagements Scope and Methodology Results of Alignment Check Analysis of the findings and process for further action Appendix

Executive Summary

Tackling climate change is a joint effort. We at E.ON want to deliver our contribution towards a climate neutral society by driving the energy transition forward. Together with all our stakeholders, we create the infrastructural requirements and actively identify and implement climate friendly solutions. It's on us to make clear how we can shape the energy transition affordable and how green technologies can be financed. Therefore, E.ON actively engages in policy debates on issues that affect us and that we can impact. And we want to create transparency on our engagement.

This paper, first published in 2022 and updated in 2024, provides an overview on our responsible lobbying approach, the platforms and organizations we are part of, and the four key positions we take in our efforts towards the energy transition: E.ON fully supports the Paris Agreement, the EU Climate Ambition Fit-for-55-Package, the EU approach to sustainable finance, and carbon pricing. Being clear on those, we analyzed whether the initiatives we take part in support our perspectives: We listed 70 initiatives, organizations and associations, compared their positions to ours, and evaluated whether these are aligned, partially (mis)aligned, misaligned – or whether there is no position. As a result, we found a total of five misalignments to our positions within three associations.

Having carried out our analysis, we started to act: Within 2022, we went into dialogue with the associations in misalignment. We addressed the reasons for non-conformance and scrutinized the possibility on their side to rework their positions. In case their positions did not change or permanently contradicted our positions, we challenged the continuation of those memberships.

As part of our set of climate-related publications, we plan to regularly publish an updated version of this document and demonstrate our efforts in continuously reviewing our alignment with the political stakeholders we engage with and fostering transparency.

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E.ON Climate Advocacy and Associations Report

Executive Summary Introduction Climate Commitment: Our Targets and Essential Position Conduct and Governance of Political Engagements Scope and Methodology Results of Alignment Check Analysis of the findings and process for further action Appendix

Introduction

Purpose

E.ON is committed to carrying out its direct and indirect public advocacy action in line with the Paris Agreement in order to achieve the common goal of limiting global warming to a maximum of 1.5 degrees above the pre-industrial level. Together with all our stakeholders, we create the infrastructural requirements and actively identify and implement climate friendly solutions. It's on us to make clear how we can shape the energy transition and how green technologies can be financed.

The European Union has set its very climate goals in line with the ambition of the Paris Agreement: greenhouse gas emissions shall be more than halved by 2030 vs 1990 and the EU shall achieve net-zero emissions by 2050, while committing to negative emissions beyond. E.ON, one of Europe's largest energy networks operators and provider of customer solutions for 50 million customers, is clearly committed to contribute to these goals by unlocking innovative decarbonization solutions.

Therefore, E.ON actively engages in policy debates on issues that affect us and that we can impact. We engage in dialogue with policymakers, regulators, business associations, like-minded business partners, NGOs, and customers. Such dialogue is important, especially when it comes to large, long-term investments in infrastructure and new energy solutions for our customers.

This publication is intended to provide transparency on these activities and responsible lobbying, by providing a more detailed overview of our positions, dialogues and the organizations and associations in which we are active. It thus provides not only a listing of our memberships but also a validation in terms of consistency on selected positions related to climate protection and energy transformation.

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Executive Summary Introduction Climate Commitment: Our Targets and Essential Position Conduct and Governance of Political Engagements Scope and Methodology Results of Alignment Check Analysis of the findings and process for further action Appendix

Climate change and E.ON's role

Air temperatures on earth have been rising since the industrial revolution, and 2023 was the warmest year on record. Climate change and the accelerating increase of GHG emissions is one of humanity's biggest challenges. Since the preindustrial period, atmospheric CO2 has risen from about 280 parts per million (ppm) to more than 422 ppm.1 The air now contains more CO2 than at any time in the last three million years. Global warming causes sea level rise and extreme weather, including heat waves and severe floods. Plants and animals are at risk of losing their habitats, endangering many species and thus accelerating the loss of biodiversity. The people and ecosystems least able to cope will be hit the hardest.

For millions of people, these changes will be so severe that they may have to relocate. The latest Intergovernmental Panel on Climate Change (IPCC), once again clearly underlined those developments.2 For all these reasons, systematic and coordinated action is urgently needed. Despite ongoing international efforts to cut emissions, more GHGs continue to accumulate in the atmosphere and intensify climate change. The economic slowdown resulting from Corona 19 restrictions did not alter this, and the subsequent economic recovery has been accompanied by a renewed increase in GHG emissions. Current geopolitical tensions, particularly the Russia-Ukraine war, affect many countries' energy policies, including temporary changes in their generation mix, such as in Germany. Becoming a low-carbon society will require far-reaching and enduring structural changes in all areas of society. These changes include sector integration between electricity, heating, cooling, and mobility.

Keeping temperatures at a maximum of 1,5°C above pre-industrial levels is essential. But even if this target is achieved, there will still be tangible environmental and social consequences.

E.ON: a playmaker for Europe's energy transition

The energy sector accounts for the largest share of anthropomorphic GHG emissions and will thus play a crucial role in the transformation to a low-carbon society. Roughly 73 percent of global GHG emissions are energy-related.3 Moreover, as the global demand for energy continues to rise, a rapid global transformation toward a renewable, green energy system is essential for mitigating climate change.

E.ON focuses entirely on the new, low-carbon energy world characterized by sustainability, clean technologies, distributed energy generation, and empowered customers. This made E.ON a truly pan-European leader in energy infrastructure and customer solutions. Our unique downstream position enables us to do even more to make Europe's energy systems cleaner, smarter, and more sustainable. We empower our customers to embark on their own sustainability journey and offer them innovative decarbonization solutions to propel their progress. E.ON is fully committed to accelerating Europe's transition to a distributed, digital, and decarbonized energy system. For more information on our positions see Climate protection in the EU | E.ON (eon.com) or in the official EU Transparency Register Entry search details - European Union (europa.eu) with a list of our contributions to public consultations. With these contributions and in many conversations with politically responsible people, but also through our activities to position the associations in accordance with Paris, we continually underline this climate and energy transition-related orientation.

A successful energy transition will require more than technical solutions. Because it will involve a radical transformation of the economy and society, it will also require broad public acceptance. This, in turn, can only be achieved if the adverse social consequences of the energy transition are systematically mitigated. E.ON strives to do so with regard to our workforce, our customers, and the regions in which we operate.

1 https://climate.nasa.gov/vital-signs/carbon-dioxide/– measurementdataDecember2023

2 https://www.ipcc.ch/report/sixth-assessment-report-working-group-ii/ 3 https://ourworldindata.org/emissions-by-sector Updated Version May 2024 – E.ON Climate Advocacy and Associations Report 5

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Executive Summary Introduction Climate Commitment: Our Targets and Essential Position Conduct and Governance of Political Engagements Scope and Methodology Results of Alignment Check Analysis of the findings and process for further action Appendix

Our approach

One company alone cannot change the world or the whole energy system. An appropriate political framework is needed and a joint, target-oriented approach by many to define the right pathway for the transformation and to implement the necessary measures. Business associations and initiatives together with policymakers must work jointly so that the transformation really succeeds.

However, we do not want to rely on others. E.ON acts itself and is fully committed to the energy transition.

The fight against climate change is one of the most urgent global challenges of our time and affects society as a whole. E.ON operates 1.25 million kilometers of energy networks in Europe and supplies around 48 million customers with energy. This gives us a special responsibility. We want to be the driver of the energy transition in Europe and set standards for our industry. Climate protection is increasingly becoming an integral part of E.ON's business operations and governance. Our business operations themselves help tackle climate change, improve people's lives and create a future worth living by enabling companies and communities with tailormade energy solutions and management to reduce their carbon emissions and by expanding e-mobility charging infrastructure, to name just two examples.

E.ON views good corporate governance as a central foundation of responsible and value-oriented management, efficient collaboration between the Management Board and the Supervisory Board, transparent disclosures, and appropriate risk management. The clear organization of our sustainability and climate-related activities ensures that we work together efficiently and improve continually. Information about our carbon footprint, progress toward our climate targets, and the measures we're taking is first presented to our Chief Sustainability Officer and Sustainability Council. The Chief Sustainability Officer, who chairs the council, reports this information along with the council's findings to the E.ON Management Board and the Supervisory Board on a regular basis.

In 2020, the E.ON Management Board set new climate-protection targets, which are described in the following section. To achieve them, we have defined specific actions to reduce our emissions in all three scopes of the GHG Protocol. In addition, E.ON's 2021 Annual Shareholders Meeting approved a new compensation system for the Management Board. Under this system, one quarter of board members' long-term incentive will reflect the degree to which the company achieves its sustainability targets. The purpose is to further embed Environmental Social Government (ESG) aspects – including reducing carbon emissions – into how E.ON runs its business.

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Executive Summary Introduction Climate Commitment: Our Targets and Essential Position Conduct and Governance of Political Engagements Scope and Methodology Results of Alignment Check Analysis of the findings and process for further action Appendix

Climate Commitment: Our Targets and Essential Position

E.ON Targets for GHG Emissions Reduction

By reducing GHG emissions, we intend to become climate-neutral by 2040. We plan to reduce our Scope 1 and 2

emissions by 75 percent by 2030 and by 100 percent by 2040 (both relative to 2019. Scope 1 are direct GHG

emissions from fuels combusted in sources that we own or control, such as our power and heat plants and vehicle fleet. They also include fugitive methane emissions from our gas distribution networks. Scope 2 are indirect GHG emissions from the generation of electricity that we purchase to power our buildings, operations, and electric vehicles or that are classified as line losses in our power distribution networks. These emissions don't physically occur at our facilities but rather at the facility where the electricity is generated. This is why power distribution losses are classified as Scope 2 emissions but gas distribution losses as Scope 1 emissions. Emissions attributable to line losses are lower in grid segments with lots of renewables feed-in.

We aim to reduce our Scope 3 emissions by 50 percent by 2030 and by 100 percent by 2050 (both relative

to 2019). Scope 3 emissions occur primarily during the generation of the power we purchase and resell and during the use of the gas we sell. These indirect upstream and downstream emissions account for most of our carbon emissions. In addition, we disclose avoided emissions through our activities in the network area and with climate-friendly solutions for our customers. The adoption of our climate strategy sets in motion actions to help us to achieve our climate-protection targets for 2030 to 2050 and thus to support Europe's energy transition.

E.ON's carbon footprint in 2023

Scope 1 emissions Scope 2 emissions

2.01

Mio tonnes CO2e

3.46

Mio tonnes CO2e

Scope 3 emissions

65.23

Mio tonnes CO2e

Essential Positions important for Alignment with Associations and Initiatives

Climate protection is an essential part of our strategy. We have principles that are important to us and against which we measure the orientation of the associations and initiatives in which we are active with:

• Endorse the Paris Agreement

E.ON unreservedly supports the targets of the Paris Agreement. We have derived our objectives for our own business activities as well as for the indirect emissions from this (see above). We have coordinated these goals with the "Science Based Target Initiative" (SBTi) and are strongly committed to them.

• Support EU climate ambition - support for the Fit-for-55 package

E.ON supports the basic ambition level of the European Commission's Green Deal and the goals derived from it for CO2 reduction, the development of renewables, energy efficiency, decarbonisation in transport, etc., as laid down in the "Fit-for-55 package".

• Support sustainable finance

E.ON supports the EU's sustainable finance strategy, which aims to steer private investments towards sustainable entrepreneurial activities. Our CFO Marc Spieker actively supports this further development of a sustainable financial world and the taxonomy as a member of the Sustainable Finance Platform. E.ON itself is increasingly aligning its investments accordingly and has been issuing green bonds for many years.

• Support carbon pricing

Even before the introduction of European emissions trading (in 2003), E.ON campaigned for this market instrument and over the years has advocated for measures to strengthen the system. Even today, we support the efforts to align emissions trading in Europe with the more demanding goals and advocate a CO2 price for other consumption sectors as well.

Further information on our climate targets and reporting can be found in our "On course for net-zero – Supporting paper for E.ON's decarbonization strategy and climate-related disclosures".

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Executive Summary Introduction Climate Commitment: Our Targets and Essential Position Conduct and Governance of Political Engagements Scope and Methodology Results of Alignment Check Analysis of the findings and process for further action Appendix

Conduct and Governance of Political Engagements

Lobby Approach and Role of Industry Associations and Initiatives

E.ON's long-term success depends to a large degree on understanding and addressing stakeholders' expectations. Equally important is helping our customers, our employees, policymakers, and other stakeholders to understand how our business activities propel the energy transition. This dialogue enhances our ability to earn stakeholders' trust and maintain our good reputation. Moreover, it's on us to identify stakeholders' concerns early and, to the degree possible, factor them into our business decisions and planning.

Engaging in discussions with policymakers and society is crucial for us. To make significant, long-term investments in the energy infrastructure and solutions needed for climate neutrality, we require a stable policy and regulatory framework. This framework should actively promote the integration of renewables and other efficient, climate-friendly technologies into the system. In some instances, this requires an amendment of current rules. We firmly believe that these adjustments are indispensable for the success of our endeavors and in the general interest of society. As cost-of-living concerns gained prominence on the social radar, public support for the shift towards a sustainable energy system is decreasing. This is why transparent and collaborative dialogue remains imperative to continue the energy transition by balancing climate goals, economic prosperity, and the distributional effects on citizens across the EU.

We see ourselves as advocates for this new energy world. To achieve our goal of a climate-friendly future, we engage in dialogue with politicians, administrations, associations and our customers. If a position is supported by an association – and thus usually by a large part of the companies in an industry – it becomes clear to the politicians that it is not about achieving advantages for individual companies.

All our lobbying activities and dialogue formats comply with national and European laws and guidelines for the representation of corporate interests and responsible lobbying.

Considering the interests of the entire industry is a crucial aspect of legislation both within individual countries and at an EU-level. It's imperative for E.ON to closely align with relevant industry associations, although it's worth noting that the association's stance often reflects a compromise. E.ON, along with other members, contributes the strongest arguments to shape the association's position, but ultimately, compromises must be reached. Therefore, membership is regularly evaluated, considering the financial and personnel investments involved, and it should ideally yield benefits to the company, which is only feasible if the positions on key issues aren't too divergent.

Policymakers and regulators frequently seek our company's insights, as well as those of specific experts, to inform their decision-making processes regarding technical and energy matters. Additionally, we willingly offer our expertise proactively. These advocacy efforts hold significant importance due to the substantial impact of policy and regulatory decisions on the energy sector. Engaging in discussions pertaining to energy, environmental, and climate policy across various forums is also part of our commitment. We maintain transparency by publicly sharing our positions on a dedicated section of our website for political dialogue, accessible at www.eon.com/en/aboutus/politics.html.

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Executive Summary Introduction Climate Commitment: Our Targets and Essential Position Conduct and Governance of Political Engagements Scope and Methodology Results of Alignment Check Analysis of the findings and process for further action Appendix

Organization and responsibilities

In 2021 E.ON adopted an ESG Reporting Manual, which provides detailed descriptions and requirements to instruct the units how to compile and report ESG key performance indicators (KPIs). E.ON then used the manual's climate-related core KPIs to develop a Group-wide carbon management plan that breaks down the Group-wide climate targets to its business units. The purpose is to measure progress toward these targets separately for each of E.ON's business units while also factoring in the characteristics of their particular business, their strategic ambitions, and the climate policies of the country or countries where they operate. The plan reflects E.ON's general management approach: Corporate Functions sets the Group's strategic course and its governance framework, while the units have broad operational decision-making authority. The carbon management plan took effect in the third quarter of 2022.

In order to uphold our own standards regarding compliance and responsible lobbying, it's imperative for us to have a dedicated organization. Within E.ON SE Corporate Functions, we define our stance and key talking points on issues impacting the entire E.ON Group. This division also sets the framework for our engagement with stakeholders. The Group Communications & Political Affairs department, housed within Corporate Functions, oversees our communications with policymakers in Brussels and Berlin. At the local and regional levels, our regional units within each country, equipped with a nuanced understanding of local needs and conditions, conduct stakeholder dialogues. Our national companies across European countries represent positions tailored to their respective national contexts in direct discussions with their governments or through associations, all in alignment with the overarching direction of the group towards a climate-neutral, secure, and affordable energy supply. Corporate Functions offers guidance on designing and executing stakeholder engagement projects, which may involve various departments depending on the topic. Furthermore, our distribution system operators and select customer-solutions businesses have dedicated employees tasked with engaging in dialogue with municipalities and regional government within their service or sales territories.

Our Group Communications & Political Affairs Policy outlines the framework for managing stakeholder relationships within the group. It delineates the principles, roles, and responsibilities governing our stakeholder engagement efforts, encompassing sustainability management. This policy extends to interactions with all stakeholder groups, both internal and external to E.ON, with the exception of the capital market, which falls under the purview of our Investor Relations department. Furthermore, our Code of Conduct includes a dedicated section titled "Creating Sustainable Relationships," which sets forth our ethical standards concerning donations, sponsorships, and anti-corruption measures. Notably, the Code expressly prohibits donations to political parties, political officeholders, and candidates for such positions.

Policy Engagement – EU Transparency Register and German Lobby Register

All of our lobbying activities and dialogue formats comply with national and European laws and guidelines for the representation of corporate interests and responsible lobbying. We have been registered in the EU Transparency Register since 2011. The register contains a list of the organizations and individuals who engage in lobbying at EU institutions as well as the annual financial budget of each organization. It also includes a code of conduct defining principles for ethical and transparent lobbying. By registering we pledge to abide by this code.

Since February 28, 2022, E.ON SE has been registered in the lobby register of the German Bundestag. This register contains information on the representation of interests at the federal political level in Germany, including the costs incurred and giving transparency about representative persons. The entry in the German lobby register is regularly updated by E.ON.

E.ON's lobbying positions and activities regarding climate protection are fully aligned with the Paris Agreement. We have reiterated our unambiguous support for the Paris Agreement in public statements and interviews.

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Executive Summary Introduction Climate Commitment: Our Targets and Essential Position Conduct and Governance of Political Engagements Scope and Methodology Results of Alignment Check Analysis of the findings and process for further action Appendix

Scope and Methodology

Industry Associations and Initiatives in Scope

E.ON is represented in many European and national business associations or initiatives. There are high-level industry associations but also organizations for specific energy fields, such as electricity, gas, district heating, electricity generation, electricity or gas transport or distribution, combined heat and power, trade, or sales. Future topics such as digitization, e-mobility or hydrogen are also playing an increasing role.

We have selected the most important global, European and national organizations for the topic of climate protection and are in close contact with our international units to ensure continuous update of our involvement in associations and initiatives (see appendix).

70 Associations on European and National level

Global Europe Germany Sweden Netherlands Italy Hungary Slovakia Czechia Poland Romania UK Croatia

7%

3%

11%

4%

16%

3%

3%

6%

8%

6%

19%

6%

8%

Methodology for Evaluating Alignment

Scope and application

The E.ON Climate Advocacy and Associations Report covers 70 memberships that are relevant regarding climate advocacy, including positions on: • Paris Agreement • Fit-for-55 package • Sustainable finance • Carbon pricing The coverage of associations applies to all E.ON units. The results of our assessments are outlined further below.

Definition of "alignment"

Aligned Industry association is aligned with E.ON's climate position on the issues relevant to E.ON.

Partially aligned Industry association is partially aligned with E.ON's position or commitment on the appropriate issue.

Misaligned Industry association oppose E.ON's position or commitment on the appropriate issue.

No position Industry association has no position on the appropriate issue.

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Executive Summary Introduction Climate Commitment: Our Targets and Essential Position Conduct and Governance of Political Engagements Scope and Methodology Results of Alignment Check Analysis of the findings and process for further action Appendix

Results of Alignment Check

Country Association Paris Agreement

Ff55Package

Global LEAF Coalition

UN Global Compact

World Energy Council (WEC) Europe CEO Alliance

E.DSO

EFET

European Heat Pump Association – EHPA

ERT

EU DSO Entity

Eurelectric

European Clean Hydrogen Alliance

Eurogas

Hydrogen Europe

SolarPower EU

Germany AGFW

BDEW

Bitkom

DENEFF

DIHK

DVGW

Econsense

Forum für Zukunftsenergien

GEEA (dena)

Sustainable Carbon Finance Pricing

Country Association

Germany H2vorOrt

National Hydrogen Council

VdV/BDI

Zukunft durch Industrie Sweden Avfall Sverige

Power Circle

Svebio

Swedenergy

Netherlands DDMA

Energie Nederland

Holland Solar

NVDE

NLHydrogen

Techniek Nederland

Italy AIGET

ANIE Rinnovabili

AssoESCo

Energia Libera

Paris Ff55Agreement Package

Hungary COGEN Hungary

Future Mobility Association

HETA

HUBA - Hungarian Battery Alliance

Sustainable Carbon Finance Pricing

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Executive Summary Introduction Climate Commitment: Our Targets and Essential Position Conduct and Governance of Political Engagements Scope and Methodology Results of Alignment Check Analysis of the findings and process for further action Appendix

Country Association Paris Agreement

Hungary MaTáSzSz

ZKK

Ff55Package

Slovakia AnCham Slovakia

The German-Slovak Chamber of Industry and Commerce

Federation of employers' associations (AZZZ)

NUE

Czechia SBCR

CGA

Sustainable Finance

Carbon Pricing

Poland Konfederacja Lewiatan,

PTPiREE

Romania ACUE

AFEER

Concordia Employers' Confederation

CDR

CRE

Foreign Investor Council - FIC

H2 Romania

Romanian National Committee of World Energy Council (CNR-CME)

Country Association Paris Agreement

Ff55Package

UK Energy UK

CBI

Croatia Croma

Croatian Employers Assoc. HUP

HGK

RES Croatia

XEnergy

Sustainable Finance

Carbon Pricing

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Executive Summary Introduction Climate Commitment: Our Targets and Essential Position Conduct and Governance of Political Engagements Scope and Methodology Results of Alignment Check Analysis of the findings and process for further action Appendix

Analysis of the Findings and Process for Further

Action

Assessment of the Results

For this report, E.ON has looked at 70 associations, organizations and initiatives that are involved in forming opinions on a global, European and corresponding national level. Due to the highly varying nature of the organizations, whose activities and priorities do not necessarily focus on climate protection and the energy transition, it was not expected that full agreement would be reached for all associations and all criteria.

Overall, we find a significant level of agreement with our positions. There is strong approval for our fundamental stances on climate protection and climate neutrality. However, there is less consensus on more specific aspects like sustainable financing and carbon pricing, which are crucial tools for speeding up the energy transition. This divergence is largely because many associations have not yet established their positions on these issues.

Alignment with E.ON position

Paris Agreement

Ff55Package

Aligned 58 49 Partially Aligned 6 7 Misaligned 1 1 No Position 5 13

Sustainable Finance

Carbon Pricing

27 29 5 8 0 3 38 30

Dealing with Misalignments

When we identify that some associations have diverging views on issues that are important to us, this must be analyzed more closely.

In particular, we identified some misalignments of individual positions of associations from Poland and Hungary, but we believe it is important to remain a member in those associations and continue our advocacy to improve the alignment of those associations to our positions. In the case of Poland, we are expecting a correction in the position of the association representing electricity network operators (PTPiREE) as a consequence of the recent political change in the Polish government.

As far as COGEN Hungary is concerned, membership appears to be important in order to continue advocating for efficient and flexible energy solutions in Hungary. In regards of MaTáSzSz (Hungarian District Heating Alliance) our expectation for the near future is a more explicit commitment for sustainable heating solutions (esp. geothermal) and heating electrification, also in line with our continued advocacy. That's why we believe that discontinuing our membership would be counterproductive.

Even acknowledging some misalignment, we believe in general it is important to remain member of the concerned associations in order to continue discussing topics related to the energy transition in a constructive way and try to advocate for our positions, in order to accelerate a consumer-centric and acceptable energy transition. We will also seek dialogue with the associations that have not yet positioned themselves on all aspects of climate protection that are important to us, with the aim of at least understanding their motivation.

E.ON regularly reviews all memberships in associations and initiatives, with the Political Affairs Department overseeing this at Group level. While alignment with our climate positions is crucial, we also consider other important factors, such as dealing with results from the dialogues described above, when deciding to remain in an association or join an initiative.

Updated Version May 2024 – E.ON Climate Advocacy and Associations Report 13

E.ON Climate Advocacy and Associations Report

Executive Summary Introduction Climate Commitment: Our Targets and Essential Position Conduct and Governance of Political Engagements Scope and Methodology Results of Alignment Check Analysis of the findings and process for further action Appendix

Appendix

List of Associations and Initiatives

Country Association

Global LEAF Coalition

UN Global Compact

World Energy Council (WEC)

Europe CEO Alliance for Europe's Recovery, Reform and Resilience

E.DSO

EFET

EHPA

EU DSO Entity

Eurelectric

European Clean Hydrogen Alliance

Eurogas

HydrogenEurope

SolarPower EU

Germany AGFW

BDEW

Bitkom

Description

LEAF (Lowering Emissions by Accelerating Forest finance) is a voluntary global coalition bringing together the private sector and governments to provide finance for tropical and subtropical forests.

The UN Global Compact (UNGC) is the largest initiative worldwide for sustainable corporate governance.

The WEC's members include governments, public agencies, corporations, academic and research institutions, and non-governmental organizations.

The CEO Alliance consists of 14 European top executives from the energy, transport, and technology sectors whose shared objective is a Green Agenda for the EU.

The E.DSO represent the European Electric Power Distribution industry.

European Federation of Energy Traders.

The European Heat Pump Association represents the heat pump sector in Europe.

The European for the cooperation of electricity distribution system operators (DSOs) entity in the European Union.

Eurelectric is the federation for the European electricity industry. They represent the power sector in over 32 European countries, speaking for more than 3,500 companies in power generation, distribution and supply.

The alliance's 200 members come from industry, policymaking, and civil society. They share a commitment to establishing a European hydrogen economy by 2030.

Eurogas is an association representing the European gas wholesale, retail and distribution sectors in relation to relevant EU institutions.

European association representing the interest of the hydrogen industry and its stakeholders and promoting hydrogen as an enabler of a zero-emission society.

SolarPower Europe is the award-winning link between policymakers and the solar PV value chain with the mission of ensuring solar becomes Europe's leading energy source by 2030.

Association of companies that operate thermal power plants and district heating networks in Germany.

Bundesverband der Energie- und Wasserwirtschaft (German Association of Energy and Water Industries).

Industry association of the German information and telecommunications industry.

Country Association

Germany DENEFF

DIHK

DVGW

econsense

Forum für Zukunftsenergien

GEEA

H2vorOrt

National Hydrogen Councill (Wasserstoffrat)

VdV/BDI

Zukunft durch Industrie

Sweden Avfall Sverige

Power Circle

Svebio

Swedenergy

Contents Search Back

Description

Multi-industry network of companies and organizations dedicated to enhancing energy efficiency.

The Association of German Chambers of Commerce and Industry e. V. (DIHK) represents the commercial, industrial, and service sector in Germany.

The DVGW is a recognized standardization body for the gas and water industry.

Forum for Sustainable Development of German Business - network of internationally operating companies.

The Forum is committed to renewable energy, non-renewable energies as well as rational and economical use of energy, to promote a secure, inexpensive, resource- and environmentally friendly energy supply.

The Alliance for Building Energy Efficiency (GEEA) is a cross-industry association of leading representatives from industry, research, trade, trade, energy supply and financing initiated by Dena (German Energy Agency).

Central platform for the transformation of the German gas distribution networks into the hydrogen future in the DVGW together with the VKU.

Germany's National Hydrogen Council, which consists of 25 experts, advises the federal government on the implementation of the national hydrogen strategy.

E.ON is an indirect member of the BDI (Bundesverband der Deutschen Industrie, the German Industry Association) through our membership in the VdV (Verband der deutschen Verbundwirtschaft).

An independent, non-profit and society-wide initiative that is committed to a sustainable, innovative future for industry in North Rhine-Westphalia.

Swedish Waste Management Association with members from both the public and the private waste management and recycling sectors.

Power Circle is the electric power industry's interest organization, an association for future issues.

Swedish Bioenergy Association. Goal is to promote the use of bioenergy in an economically and environmentally optimal way.

Monitors and promotes the interests of its members and the Swedish energy sector in general.

Updated Version May 2024 – E.ON Climate Advocacy and Associations Report 14

E.ON Climate Advocacy and Associations Report Contents Search Back

Executive Summary Introduction Climate Commitment: Our Targets and Essential Position Conduct and Governance of Political Engagements Scope and Methodology Results of Alignment Check Analysis of the findings and process for further action Appendix

List of Associations and Initiatives

Country Association Description

Netherlands DDMA Dutch association for data-driven marketing, sales and service

Energie Nederland Trade association for all parties that produce, supply and trade electricity, gas and heat.

Holland Solar Industry association of the Dutch solar energy sector.

NVDE The Nederlandse Vereniging Duurzame Energie (NVDE) is the organization of sustainable energy entrepreneurs in the Netherlands.

NLHydrogen Industry association that connects, strengthens, and represents the hydrogen sector.

Techniek Nederland Organization for the installation industry and the technical retail trade.

Italy AIGET Italian Association of Traders and Retailers.

ANIE Rinnovabili Association of electrical renewable industry.

AssoESCo Italian Association of Energy Service Companies and Energy Efficiency operators.

Energia Libera Energia Libera is an association of large energy companies in Italy.

Hungary COGEN Hungary Hungarian Power Cogeneration Association.

Future Mobility Association Industry association of companies interested in the development of sustainable transportation.

HETA

HUBA - Hungarian Battery Alliance

MaTáSzSz

Hungarian Energy Traders' Association.

Platform for the stakeholders of the fast-developing Hungarian battery industry.

Magyar Távhőszolgáltatók Szakmai Szövetsége (Association of Hungarian District Heating Enterprises).

Zero Carbon Hub (ZKK) The ZKK aims to help achieve the 2050 climate neutrality goal set in Hungarian law.

Slovakia AmCham Slovakia

Federation of employers' associations (AZZZ)

NUE

SNOPK

One of the most active foreign Chambers of Commerce or business communities in the country.

This federation is the supreme employers' organization in the Slovak Republic. Its members include business' and employers' associations.

National Union of Employers.

German-Slovak Chamber of Industry and Commerce.

Country Association Description

Czechia SBCR Confederation of Industry of the Czech Republic.

CGA Czech Gas Association.

Poland Konfederacja Lewiatan, Industry Association, Member of Business Europe.

PTPiREE DSO & TSO Association.

Romania ACUE Federation of Associations of Energy Utility Companies.

AEHR - H2 Romania AEHR - Romanian Association for Hydrogen Energy

AFEER The Romanian Association of Energy Suppliers.

CDR Coalition for the Development of Romania.

CNR-CME Romanian National Committee of World Energy Council.

Concordia Employers' Confederation

Confederația Patronală Concordia represents 16 of the most important sectors in the national economy and companies with more than 330,000 employees.

CRE Romanian Energy Center.

United Kingdom

Foreign Investor Council - FIC The Foreign Investors Council's main objective is to promote sustainable economic growth by improving Romania's investment landscape.

Energy UK Trade association for the UK energy industry spanning every aspect of the energy sector – from established utilities right through to new, growing suppliers and generators.

CBI Confederation of British Industry.

Croatia Croma Croatian Managers' & Entrepreneurs' Association.

Croatian Employers Assoc. HUP

HGK

RES Croatia

XEnergy

The Croatian Employers 'Association is a voluntary, non-profit and independent employers' association that protects and promotes the rights and interests of its members.

Hrvatska Gospodarska Komora, Croatian Chamber of Economy.

The Renewable Energy Sources of Croatia (RES Croatia) gathers producers of electric power from renewable sources.

XEnergy's mission is to strengthen the position and visibility of women in the energy transition and to promote the principles of sustainable development at local, national and international levels.

Updated Version May 2024 – E.ON Climate Advocacy and Associations Report 15

Engagement/Advocacy Report