Page 43 - KELAG Annual Report 2019
P. 43

Significant  non-financial  opportunities  and  risks  are
                                                         covered in the section below. A description of the business
                                                         model  is  presented  in  the  introductory  sections  of  the
                                                         management report, which describe the business units and
                                                         strategies in detail. The content of the report is orientated
                                                         toward the information needs of the stakeholders as well as
                                                         the  fields  of  action  of  the  KELAG  materiality  matrix.
                                                         Involvement  of  the  stakeholders  is  achieved  through
                                                         ongoing dialogue with the stakeholders.
                                                           GRI 102-46
           As the leading energy service provider in Austria, KELAG is
           aware of its responsibility for sustainability and takes active
                                                         GRI content index
           measures  in  this  area.  For  the  company,  sustainable
           development  means  aligning  entrepreneurial  activity  so   KELAG reports non-financial information, which complies
           that environmental, economic and social responsibility are   with   the   NaDiVeG   [“Nachhaltigkeits-   und
           brought  into  line  with  each  other.  The  sustainability   Diversitätsverbesserungsgesetz”:   Austrian   law
           strategy  is  supported  by  all  companies  included  in  the   implementing  the  EU  directive  2014/95/EU  on  non-
           consolidated  financial  statements.  The  sustainability   financial and diversity information] in accordance with the
           magazine  “WERTVOLL”  has  provided  a  channel  of   standards of the Global Reporting Initiative (GRI) under the
           communication  for  raising  public  awareness  for  many   “Core”  option.  Using  a  participatory  method,  the  GRI
           years.                                        develops  guidelines  for  the  preparation  of  sustainability
                                                         reports  by  small  and  medium-sized  companies,  large
           In  accordance  with  statutory  requirements,  this  report
                                                         corporations,   governments   and   non-governmental
           contains  all  information  that  is  required  to  gain  an
                                                         organisations.  The  GRI  sees  itself  as  an  ongoing
           understanding of the development and performance of the
                                                         international  dialogue  that  engages  a  variety  of
           business and the position of the company as well as the
                                                         stakeholder groups. The basis of reporting in accordance
           impact  of  its  activities  and  which  at  least  concerns
                                                         with  GRI  criteria  is  transparency;  the  objective  is
           environmental, societal and personnel matters as well as
                                                         standardisation and comparability. The GRI guidelines are
           responsible corporate governance and includes respect for
                                                         intended to support sustainable development worldwide
           human rights and the fight against corruption. This group
                                                         and at the same time offer corresponding decision-making
           non-financial statement pursuant to Secs. 243b and 267a
                                                         aids and guidance. The GRI content index at the end of the
           UGB  (Austrian  Company  Code)  reports  the  key
                                                         report  indicates  where  the  information  on  non-financial
           performance  indicators  of  the  KELAG  Group.  Key
                                                         information can be found in or outside the report.
           performance  indicators  are  also  reported  for  the  annual
                                                           GRI 102-46, 102-54, 102-55
           financial  statements  of  KELAG.  In  some  cases,  more
           information  can  be  found  on  the  KELAG  website,  in  the
           sustainability magazine or in other sections of the annual
           report. These are cross-referenced. The methods used for      Global Reporting Initiative (GRI) indicator
           calculating  the  KPIs,  standards,  factors  and  assumptions      Online sources and text blocks within the report
           can be requested at any time from the company.      Topic in the materiality matrix
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