ESG reporting standards

Since the creation of its ESG reporting in 2000, ENGIE has drawn inspiration from the GRI (Global Reporting Initiative) framework to demonstrate the sustainability of its strategy. While its ESG reporting has subsequently evolved with the successive entry into force of French and European regulations, ENGIE has constantly endeavored to make this reporting an operational steering tool to improve its non-financial performance and a communication tool on the most material sustainable development issues.

ESG reporting data is included in ENGIE’s Universal Registration Document, in particular its chapter 3 consisting of its Sustainability Statement and Vigilance Plan, and in the ESG databooks.

Sustainability Statement (CSRD)

Directive (EU) 2022/2464 as regards corporate sustainability reporting, also known as « CSRD », was transposed into French law at the end of 2023. In application of this Directive, ENGIE publishes its Sustainability Statement :

ESG reporting methodologies

The following methodology notes detail the calculation methods used for ESG reporting indicators, as well as their scope of coverage.

• Environmental reporting
  • Methodology note on GHG emissions
  • Methodology note on avoided emissions
  • Methodology note on the European Taxonomy
• Social reporting
  • Methodology note on the reporting of social quantitative data
  • Methodology note on health & safety indicators

Statutory Auditors' Assurance Notices

The Group has appointed its Statutory Auditors as independent third-party bodies to express their opinion on its Sustainability Statement.

• Report on the certification of sustainability information and verification of the disclosure requirements under Article 8 of Regulation (EU) 2020/852, relating to the year ended December 31, 2024

In addition, the Group has chosen to have an additional selection of indicators certified by its Statutory Auditors each year with a reasonable level of assurance, to reinforce the transparency and reliability of its extra-financial reporting. 

• Statutory Auditors’ reasonable assurance report on a selection of the Group’s social and environmental information for the year ended December 31, 2024

Non-Financial Statements (NFS)

European Directive 2014/95/EU on the publication of non-financial reporting by companies, known as the "NFRD Directive", was transposed into French law in the summer of 2017. In application of this Directive, between 2018 and 2023, ENGIE published ENGIE has published on its website an Non-Financial Statement (NFS), the successive editions of which are provided below.

Green taxonomy

With the European green taxonomy, the European Union (EU) aims to facilitate the financing of sustainable business activities, by requiring companies to disclose the part of their activities contributing to one of the EU’s six environmental objectives, without harming any of the other five. This disclosure is based on two ratios:

• the proportion of activities eligible to this taxonomy, i.e. those included in a list of around a hundred potentially sustainable activities for the EU;
• the proportion of activities aligned with this taxonomy, i.e. those recognized as sustainable per the eligibility criteria and, in addition, meeting the technical criteria of contribution and non-harm to the environmental objectives.

These eligible and aligned ratios are calculated on three indicators: turnover, operating expenditure (Taxonomy OpEx), and capital expenditure (Taxonomy CapEx).

The 2024 ratios, as well as the 2025-2027 ratios for Taxonomy CapEx, are as follows:

The calculation methods and their results are presented in detail in a section of the Group’s Sustainability Statement dedicated to the European Taxonomy.
Find out more

Correspondence table for GRI indicators

The document below provides a correspondence table between the nomenclatures of the GRI reference framework and the data from ENGIE's ESG reporting.

TCFD Reporting

The TCFD (Task Force on Climate-Related Financial Disclosures) is an international initiative created in 2017 that encourages companies to produce clear reports concerning the financial impact of climate change by informing four axes: governance, strategy, risk management and measures & objectives.

ENGIE has supported the TCFD's approach since its inception and, in application of the initiative’s recommendations, publishes the following correspondence table between the TCFD’s reference framework and the data published by ENGIE:

SASB Reporting

SASB (Sustainability Accounting Standards Board) is a North American organization created in 2011, whose ambition is to standardize the non-financial information deemed essential for investors to know for each business sector at international level. 

In application of its "Say on Climate" resolution voted at the Annual General Meeting in 2022, ENGIE publishes the information required by the SASB standard deemed most relevant to its activities - namely the "Electric utility & Power generation" standard - over the previous three years. 

All the data provided is public and ENGIE specifies in the last column its source in the Group's publications. When the data required by this standard is not public or not available, ENGIE specifies this and has endeavored to provide the most relevant data available, in particular certain data which is provided for the Group perimeter and not for the strict perimeter of electricity generation and sales activities.

The Group's latest SASB reports are as follows:

Bloomberg Gender-Equality Index (GEI) KPI

The Bloomberg Gender-Equality Index (GEI) tracks the performance of companies that undertake to publicly disclose their efforts to support gender equality.
The table below includes the main indicators requested by Bloomberg on this subject.

ADEME : ENGIE’s greenhouse gas emission reports (BEGES) in France

French regulations require companies headquartered in France to draw up GHG reports for the national territory every 4 years, using a methodology very similar to that adopted internationally (GHG Protocol). These reports are published on the website of the French Agency for Ecological Transition (ADEME).

Global Compact reporting

The Global Compact was set up in 2000 by the United Nations, which calls on companies to act responsibly and play an active part in sustainable development. The Global Compact invites companies to adopt, support and apply, within their sphere of influence, 10 fundamental principles in terms of human rights, labor rights, the environment and the fight against corruption.

ENGIE is one of the founding members of the French Global Compact network, and its senior executives renew their commitment to the Global Compact principles every year. Since 2010, the Group has published an annual progress report in the "Global Compact Advanced" category for all these principles, and details those relating to principle n°10 on fighting corruption in a specific report. Information on the 21 criteria required to be in this category can be consulted online directly on the Global Compact website.

The Group is also a signatory to the CEO Water Mandate, and is committed to taking action on the six key elements of water management, reporting annually in a progress report.

The latest editions of these commitments and progress reports are provided below.