p99 (p103 in PDF viewer)

"Uniper has decided to voluntarily implement these ESRS requirements in full under the transitional provisions. In accordance with the ESRS requirements, the material topics were selected on the basis of the assessment of their impact, and their financial opportunities and risks."

p125 (p129 in PDF viewer)

"For the determination of potential topics and impacts (i.e., potential entity-specific disclo-

sures), relevant standards (e.g., SASB, ISSB)"

p104 (p108 in PDF viewer)

The Scope 3 emissions include data on upstream and/or downstream value chain activities, which have been estimated in accordance with the GHG Protocol.

"Unlike in previous years, the frameworks of the GRI (Global Reporting Initiative) and the TCFD (Task Force on

Climate-related Financial Disclosures) are no longer directly applied. However, reporting continuity is given

due to the interoperability of the ESRS with the GRI and the TCFD. " p. 99