Uniper : 2023 GRI Index EN

GRI 102-55

GRI Index

The 2023 Uniper Sustainability Report is guided by the standards of the Global Reporting Initiative (GRI): "Core" option. References indicate which disclosures fulfill which GRI standards. In cases where a disclosure does not fulfill a standard completely, the Index provides additional information.

In addition, we show the relationship to the United Nations Sustainable Development Goals (SDGs).

GRI indicator and disclosure name

Location

Comments

SDGs

1. General information 2023 Organizational profile

102-1	Name of the organization	Annual Report 2023 - Corporate Profile	-	Business	Model
102-2	Activities, brands, products,	Annual Report 2023 - Corporate Profile	-	Business	Model
	and services
102-3	Location of headquarters	Annual Report 2023 - Corporate Profile	-	Business	Model
102-4	Location of operations	Annual Report 2023 - Corporate Profile	-	Business	Model
102-5	Ownership and legal form	Annual Report 2023 - Corporate Profile	-	Business	Model
102-6	Markets served	Annual Report 2023 - Corporate Profile	-	Business	Model

102-7	Scale of the organization	Annual Report 2023	- Performance Indicators at a Glance
102-8	Information on employees and other	Annual Report 2023	- Performance Indicators at a Glance	5, 8
	workers	Sustainability Report 2023 - Appendix - Fair and Attractive Employer
102-10	Significant changes to the organization	Annual Report 2023	- Business Report - Business Performance - Business Developments and Key Events in 2023
	and its supply chain	Sustainability Report 2023 - Planet - Climate change and greenhouse gas emissions - Carbon emissions data - Scope 1 - Direct CO2 Emissions from Fuel
		Combustion by Country
102-11	Precautionary Principle or approach	Annual Report 2023 - Risk and Chances Report - Risk Management System	ESG (Environmental, Social and Governance) risk management is part of Uniper's overall
		Sustainability Report 2023	- Planet - Climate change and greenhouse gas emissions - Uniper aims for climate neutrality by 2040	risk management processes. A key component is the management of health and safety
		Sustainability Report 2023	- Responsible Governance - ESG risk management and due diligence	risks.
		Sustainability Report 2023	- Responsible Governance - Corporate Governance - How we manage our commitments

102-12	External initiatives	Sustainability Report 2023 - People & society - Fair and attractive employer - Enhancing our attractiveness as an employer
		Sustainability Report 2023 - People & society - Human rights
		Sustainability Report 2023 - Responsible Governance - Mitigating ESG risks in the coal supply chain
		Sustainability Report 2023 - Planet - Climate change and greenhouse gas emissions - Mapping methane emissions
		Sustainability Report 2023 - Responsible Governance - Stakeholder engagement - Investor relations
		Sustainability Report 2023	- Planet - Climate change and greenhouse gas emissions - Hydrogen: the key to decarbonizing industry
		Sustainability Report 2023	- Responsible Governance - Business ethics and compliance - Lobbying
		Sustainability Report 2023	- Responsible Governance - Stakeholder engagement - Bettercoal: Colombia and South Africa working groups
102-13	Membership of associations	Sustainability Report 2023	- Responsible Governance - Business ethics and compliance - Lobbying

Uniper

Sustainability Report 2023

16, 17

1

GRI indicator and disclosure name	Location	Comments
Strategy
102-14	Statement from senior decision-maker	Sustainability Report 2023 - Overview - Foreword
102-15	Key impacts, risks, and opportunities	Annual Report 2023 - Risk and Chances Report
		Sustainability Report 2023 - Planet - Climate change and greenhouse gas emissions - Uniper aims for climate neutrality by 2040
		Sustainability Report 2023 - Overview - Sustainability strategy and material topics - Materiality assessment
Ethics and Integrity
102-16	Values, principles, standards, and norms	Annual Report 2023 - Relevant Information about Management Practices
	of behavior	Sustainability Report 2023 - Responsible Governance - Corporate Governance - How we manage our commitments
		Sustainability Report 2023 - Responsible Governance -Corporate governance - How we manage our commitments - Sustainability Policies
		Sustainability Report 2023 - Responsible Governance - Business ethics and compliance - Compliance - Code of conduct
102-17	Mechanisms for advice and concerns	Sustainability Report 2023 - Responsible Governance - ESG risk management and due diligence - Risk levels and number of counterparties in 2023
	about ethics	Sustainability Report 2023 - Responsible Governance - Corporate Governance - How we manage our commitments
		Sustainability Report 2023 - Responsible Governance -Corporate governance - How we manage our commitments - Sustainability Policies
		Sustainability Report 2023 - Responsible Governance - Business ethics and compliance - Compliance - Code of conduct
		Sustainability Report 2023 - People & society - Diversity, equity, and inclusion - Preventing discrimination and harassment and fostering inclusion
Governance
102-18	Governance structure	Annual Report 2023 - Description of the Functioning of the Management Board and Supervisory Board and of the Composition and Functioning of Their Com-
		mittees
		Sustainability Report 2023 - Responsible Governance - Corporate Governance - How we manage our commitments
102-19	Delegating authority	Annual Report 2023 - Description of the Functioning of the Management Board and Supervisory Board and of the Composition and Functioning of Their Com-
		mittees
		Sustainability Report 2023 - Responsible Governance - Corporate Governance - How we manage our commitments
102-20	Executive-level responsibility for	Annual Report 2023 - Description of the Functioning of the Management Board and Supervisory Board and of the Composition and Functioning of Their Com-
	economic, environmental, and social	mittees
	topics	Sustainability Report 2023 - Responsible Governance - Corporate Governance - How we manage our commitments
		Sustainability Report 2023 - Responsible Governance -Corporate governance - How we manage our commitments - Sustainability Policies
		Sustainability Report 2023 - Responsible Governance - Business ethics and compliance - Compliance - Compliance Management System
102-21	Consulting stakeholders on economic,	Sustainability Report 2023 - Responsible governance - Stakeholder engagement
	environmental, and social topics
102-22	Composition of the highest governance	Annual Report 2023 - Description of the Functioning of the Management Board and Supervisory Board and of the Composition and Functioning of Their Com-
	body and its committees	mittees
		Annual Report 2023 - Information About the Supervisory Board and the Board of Management
102-23	Chair of the highest governance body	Annual Report 2023 - Description of the Functioning of the Management Board and Supervisory Board and of the Composition and Functioning of Their Com-
		mittees - Board of Management / Supervisory Board
102-24	Nominating and selecting the highest	Annual Report 2023 - Description of the Functioning of the Management Board and Supervisory Board and of the Composition and Functioning of Their Com-
	governance body	mittees - Nomination Committee
		Annual Report 2023 - Description of the Functioning of the Management Board and Supervisory Board and of the Composition and Functioning of Their Com-
		mittees - Supervisory Board

Uniper

Sustainability Report 2023

SDGs

2

GRI indicator and disclosure name	Location	Comments	SDGs
102-25	Conflicts of interest	Annual Report 2023 - Description of the Functioning of the Management Board and Supervisory Board and of the Composition and Functioning of Their Com-
		mittees - Independence and Conflicts of Interests
102-26	Role of highest governance body in	Annual Report 2023 - Description of the Functioning of the Management Board and Supervisory Board and of the Composition and Functioning of Their Com-
	setting purpose, values, and strategy	mittees - Management Board / Supervisory Board
		Sustainability Report 2023 - Responsible Governance - Corporate Governance - How we manage our commitments
102-27	Collective knowledge of highest	Annual Report 2023 - Combined Separate Non-Financial Report 2023 - Uniper Sustainability Governance
	governance body
102-29	Identifying and managing economic,	Annual Report 2023 - Combined Separate Non-Financial Report 2023 - Uniper Sustainability Governance
	environmental, and social impacts	Sustainability Report 2023 - Responsible Governance - Corporate Governance - How we manage our commitments
102-30	Effectiveness of risk management	Annual Report 2023 - Combined Separate Non-Financial Report 2023 - Uniper Sustainability Governance
	processes	Annual Report 2023 - Risk and Chances Report
		Sustainability Report 2023 - Responsible Governance - Business ethics and compliance - Tax transparency
102-31	Review of economic, environmental, and	Annual Report 2023 - Combined Separate Non-Financial Report 2023 - Uniper Sustainability Governance
	social topics	Sustainability Report 2023 - Responsible Governance - Corporate Governance - How we manage our commitments
102-32	Highest governance body's role in	Annual Report 2023 - Combined Separate Non-Financial Report 2023 - Uniper Sustainability Governance
	sustainability reporting
102-33	Communicating critical concerns	Annual Report 2023 - Combined Separate Non-Financial Report 2023 - Uniper Sustainability Governance
		Sustainability Report 2023 - Responsible Governance - Corporate Governance - How we manage our commitments
102-35	Remuneration policies	Annual Report 2023 - Compensation Report
102-36	Process for determining remuneration	Annual Report 2023 - Consolidated Financial Statements - Notes - Other disclosures - Compensation of Board of Management and Supervisory Board
Stakeholder engagement
102-40	List of stakeholder groups	Sustainability Report 2023 - Responsible Governance - Stakeholder engagement	Uniper's most important stakeholder groups are: customers, shareholders, investors,	8, 16, 17
		Sustainability Report 2023 - Overview - Sustainability strategy and material topics - Materiality assessment	employees, contractors, suppliers, local governments and regulatory bodies, communi-
			ties who live near our operations, NGOs, media, and the general public.
102-41	Collective bargaining agreements	Sustainability Report 2023 - Key Figures - People & Society - Fair and attractive employer - Employees covered by collective bargaining agreements		8, 16, 17
102-42	Identifying and selecting stakeholders	Sustainability Report 2023 - Responsible Governance - Stakeholder engagement	Partially disclosed. Uniper's stakeholder identification and selection process is not ex-	8, 16, 17
			plicitly described, but being an energy provider, it is clear that our important stake-
			holder groups are customers, shareholders, investors, employees, contractors, sup-
			pliers, local governments and regulatory bodies, communities who live near our
			operations, NGOs, media, and the general public.
102-43	Approach to stakeholder engagement	Sustainability Report 2023 - Responsible Governance - Mitigating ESG risks in the coal supply chain	Partially disclosed.	8, 16, 17
		Sustainability Report 2023 - People & society - Just transition
		Sustainability Report 2023 - Responsible Governance - Stakeholder engagement
		Sustainability Report 2023 - Responsible Governance -Stakeholder engagement - Bettercoal: Colombia and South Africa working groups
		Sustainability Report 2023 - Responsible Governance - Stakeholder engagement - Investor relations
		Sustainability Report 2023 - Responsible Governance - Stakeholder engagement
102-44	Key topics and concerns raised	Sustainability Report 2023 - Responsible Governance - Stakeholder engagement		8, 16, 17
		Sustainability Report 2023 - Overview - Sustainability strategy and material topics - Materiality assessment
Uniper				3
Sustainability Report 2023

GRI indicator and disclosure name	Location	Comments	SDGs
Reporting practice
102-45	Entities included in the consolidated	Sustainability Report 2023 - About this report
	financial statements
102-46	Defining report content and topic	Sustainability Report 2023 - Overview - Sustainability strategy and material topics - Materiality assessment
	Boundaries
102-47	List of material topics	Sustainability Report 2023 - Overview - Sustainability strategy and material topics - Materiality assessment
102-48	Restatements of information	Sustainability Report 2023 - Planet - Climate change and greenhouse gas emissions - Carbon emissions data
102-49	Changes in reporting	Sustainability Report 2023 - About this report	Material topics, data, and key figures shown in the previous year's report were up-
		Sustainability Report 2023 - Overview - Sustainability strategy and material topics - Materiality assessment	dated on the basis of validation processes. Where appropriate, changes are marked
		Sustainability Report 2023 - Overview - Sustainability strategy and material topics - Sustainability strategy	and reported accordingly.
102-50	Reporting period	Sustainability Report 2023 - About this report
102-51	Date of most recent report	Sustainability Report 2023 - About this report
102-52	Reporting cycle	Sustainability Report 2023 - About this report
102-53	Contact point for questions regarding the	Sustainability Report 2023 - Back cover
	report
102-54	Claims of reporting in accordance with	Sustainability Report 2023 - About this report	The report's descriptions of our materiality assessment and management approach
	the GRI Standards		reflect the standards of the Global Reporting Initiative (GRI). The report uses GRI indi-
			cators to disclose information on selected issues; their use is referenced in each in-
			stance. We are working towards reporting in accordance with the GRI Standards: Core
			Option to provide our stakeholders with a more comprehensive overview.
102-55	GRI content index	GRI content index
205: Anti-corruption 2016
103-	Management approach	Sustainability Report 2023 - Responsible Governance - Business ethics and compliance - Compliance - Anti-corruption
1/2/3		Sustainability Report 2023 - Responsible Governance - Business ethics and compliance - Compliance - Code of conduct
		Sustainability Report 2023 - Responsible Governance - Business ethics and compliance - Compliance - Compliance management system
205-1	Operations assessed for risks related to	Sustainability Report 2023 - Responsible Governance - Business ethics and compliance - Compliance - Anti-corruption		16
	corruption	Sustainability Report 2023 - Responsible Governance - Corporate Governance - ESG risk management and due diligence
205-2	Communication and training about anti-	Sustainability Report 2023 - Responsible Governance - Business ethics and compliance - Compliance - Code of Conduct	Uniper's employees have access to anti-corruption policies and procedures on our in-	16
	corruption policies and procedures	Sustainability Report 2023 - Responsible Governance - Business ethics and compliance - Compliance - Anti-corruption	ternal website.
		Sustainability Report 2023 - Responsible Governance - Corporate Governance - How we manage our commitments
		Sustainability Report 2023 - Responsible Governance - Corporate Governance - How we manage our commitments - HSSE & Sustainability Improvement Plan
205-3	Confirmed incidents of corruption and	Sustainability Report 2023 - Responsible Governance - Business ethics and compliance - Compliance - Anti-corruption		16
	actions taken
207: Tax 2019
103-	Management approach	Tax Transparency Report 2023
1/2/3		Sustainability Report 2023 - Responsible governance - Business ethics and compliance - Tax transparency
Uniper				4
Sustainability Report 2023

GRI indicator and disclosure name	Location	Comments	SDGs
207-1	Approach to tax	Tax Transparency Report 2023
		Sustainability Report 2023 - Responsible governance - Business ethics and compliance - Tax transparency
207-2	Tax governance, control, and risk	Tax Transparency Report 2023
	management
207-3	Stakeholder engagement and	Tax Transparency Report 2023
	management of concerns related to tax	Sustainability Report 2023 - Responsible governance - Business ethics and compliance - Tax transparency
207-4	Country-by-country reporting	Tax Transparency Report 2023
		Sustainability Report 2023 - Responsible governance - Business ethics and compliance - Tax transparency
302: Energy 2016
103-	Management approach	Sustainability Report 2023 - Planet - Climate change and greenhouse gas emissions - Uniper aims for climate neutrality by 2040
1/2/3		Sustainability Report 2023 - Planet - Energy efficiency
		Sustainability Report 2023 - Planet - Energy efficiency - Flexible, efficient power plants
302-1	Energy consumption within the	Sustainability Report 2023 - Appendix - Planet - Natural gas consumption by our own power plants by country	Partially disclosed. Uniper reports on natural gas consumption by country.	7, 12, 13
	organization
302-2	Energy consumption outside of the		Not disclosed
	organization
302-3	Energy intensity		Not disclosed. Uniper does not disclose quantifiable data on the energy intensity ratio of	7, 12, 13
			the company (and types of energy included - fuel, electricity, heating, cooling).

302-4	Reduction of energy consumption	Sustainability Report 2023	- Planet - Climate change and greenhouse gas emissions - Phasing out coal while making energy supply fit for the future
		Sustainability Report 2023	- Planet - Energy efficiency

Partially disclosed. Uniper describes efforts to increase power plant energy efficiency 7, 9, 12, 13 and reduce energy consumption in office buildings. The amount by which energy con-

sumption has been reduced, as well as calculations and methodologies, are not dis- closed.

302-5	Reductions in energy requirements of	Sustainability Report 2023	- Planet - Energy efficiency	Partially disclosed.	7, 9, 12, 13
	products and services
303: Water and Effluents 2018
103-	Management approach	Sustainability Report 2023	- Planet - Water use and optimization
1/2/3
303-1	Interactions with water as a shared	Sustainability Report 2023	- Planet - Water use and optimization	Partially disclosed. Cooling water withdrawal and discharge data is reported.	12
	resource
303-2	Management of water discharge-related	Sustainability Report 2023	- Planet - Water use and optimization	National and local legislation and good practice define the minimum requirements
	impacts			and standards for water use. Uniper complies with all applicable laws and regula-
				tions. The EU enacted the Water Framework Directive (WFD) in 2000. It obliges mem-
				ber states to achieve a good status for all bodies of water within their jurisdiction. We
				fully support the WFD.

303-3	Water withdrawal	Sustainability Report 2023	- Planet - Water use and optimization - Total water consumption
		Sustainability Report 2023	- Appendix - Planet - Water use and optimization

Uniper

Sustainability Report 2023

12

5

GRI indicator and disclosure name	Location	Comments	SDGs
303-4	Water discharge	Sustainability Report 2023	- Planet - Water use and optimization - Total water consumption	12
		Sustainability Report 2023	- Appendix - Planet - Water use and optimization
304: Biodiversity 2016
103-	Management approach	Sustainability Report 2023	- Planet - Biodiversity
1/2/3

304-1 Operational sites owned, leased, Sustainability Report 2023 - Planet - Biodiversity

managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas

Partially disclosed. We disclose some operational sites that are located in protected areas or areas of high biodiversity value, but do not publish all requested information, such as size of operational site or biodiversity value.

304-2	Significant impacts of activities, products,	Sustainability Report 2023 - Planet - Biodiversity	Partially disclosed.		15
	and services on biodiversity
304-3	Habitats protected or restored	Sustainability Report 2023 - Planet - Biodiversity	Partially disclosed. Uniper publishes measures implemented to protect­	or restore	15
			habitats but does not publish the size of habitats.
305: Emissions 2016
103-	Management approach	Sustainability Report 2023 - Planet
1/2/3		Sustainability Report 2023 - Planet - Climate change and greenhouse gas emissions
		Sustainability Report 2023 - Planet - Climate change and greenhouse gas emissions - Uniper aims for climate neutrality by 2040
		Sustainability Report 2023 - Planet - Continually improving our environmental performance
		Sustainability Report 2023 - Planet - Emissions to air, land, and water
305-1	Direct (Scope 1) GHG emissions	Sustainability Report 2023 - Appendix - Planet - Climate change and greenhouse gas emissions			12, 13
		Sustainability Report 2023 - Planet - Climate change and greenhouse gas emissions - Carbon emissions data
305-2	Energy indirect (Scope 2) GHG emissions	Sustainability Report 2023 - Appendix - Planet - Climate change and greenhouse gas emissions			12, 13
		Sustainability Report 2023 - Planet - Climate change and greenhouse gas emissions - Carbon emissions data
305-3	Other indirect (Scope 3) GHG emissions	Sustainability Report 2023 - Planet - Climate change and greenhouse gas emissions - Carbon emissions data			12, 13
		Sustainability Report 2023 - Appendix - Planet - Climate change and greenhouse gas emissions
305-4	GHG emissions intensity	Annual Report 2023 - Performance Indicators at a Glance	Uniper reports carbon emissions intensity: We calculate carbon intensity using the fi-	12, 13
		Sustainability Report 2023 - Appendix - Planet - Climate change and greenhouse gas emissions	nancial control approach. This means that our carbon intensity is the ratio of the di-
		Sustainability Report 2023 - Planet - Climate change and greenhouse gas emissions - Carbon emissions data - Scope 1 - Direct CO2 Emissions from Fuel	rect CO2 emissions from our fully consolidated, stationary fossil-fueled power plants
		Combustion by Country	and power-and-heat plants to these plants' power and heat output.
305-5	Reductions of GHG emissions	Sustainability Report 2023 - Planet - Climate change and greenhouse gas emissions - Phasing out coal while making energy supply fit for the future			12, 13
		Sustainability Report 2023 - Planet - Climate change and greenhouse gas emissions - Carbon emissions data - Scope 1
		Sustainability Report 2023 - Planet - Climate change and greenhouse gas emissions - Green generation

Sustainability Report 2023 - Planet - Climate change and greenhouse gas emissions - Decarbonizing our gas-turbine fleet

Sustainability Report 2023 - Planet - Climate change and greenhouse gas emissions - Greener commodities

305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions

Sustainability Report 2023 - Planet - Emissions to air, land, and water Sustainability Report 2023 - Appendix - Planet - Emissions to air, land and water Sustainability Report 2023 - Key figures - Planet - Dust emissions

Partially disclosed. Uniper reports NOx and SO2 emissions, and dust (particulate mat- 12, 13 ter). Uniper does not report persistent organic pollutants (POPs), volatile organic compounds (VOCs), or hazardous air pollutants. Methodologies and calculations are not disclosed.

Uniper	6
Sustainability Report 2023

GRI indicator and disclosure name	Location	Comments	SDGs
306: Waste 2023
103-	Management approach	Sustainability Report 2023 - Planet - Circular economy and waste management - Waste management
1/2/3
306-1	Waste generation and significant waste-	Sustainability Report 2023 - Planet - Circular economy and waste management - Waste management
	related impacts	Sustainability Report 2023 - Planet - Circular economy and waste management - Waste management - Reducing radioactive waste in Sweden
		Sustainability Report 2023 - Planet - Circular economy and waste management - Waste management - A new dismantling milestone
306-2	Management of significant waste-related	Sustainability Report 2023 - Planet - Circular economy and waste management - Circular economy - From fuel to construction material
	impacts	Sustainability Report 2023 - Planet - Circular economy and waste management - Waste management
		Sustainability Report 2023 - Planet - Circular economy and waste management - Waste management - Managing radioactive waste in Sweden
		Sustainability Report 2023 - Planet - Circular economy and waste management - Waste management - A new dismantling milestone
306-3	Waste generated	Sustainability Report 2023 - Planet - Circular economy and waste management - Waste management	Partially disclosed.	12
		Sustainability Report 2023 - Planet - Circular economy and waste management - Waste management - Reducing radioactive waste in Sweden
		Sustainability Report 2023 - Appendix - Planet - European hazardous and non-hazardous operational waste
		Sustainability Report 2023 - Appendix - Planet - Pulverized fly ash (PFA), furnace bottom ash (FBA), and gypsum
306-4	Waste diverted from disposal	Sustainability Report 2023 - Appendix - Planet - European hazardous and non-hazardous operational waste
306-5	Waste directed to disposal	Sustainability Report 2023 - Key figures - Planet - European hazardous and non-hazardous operational waste
		Sustainability Report 2023 - Planet - Circular economy and waste management - Circular economy - Uniper's byproducts
307: Environmental Compliance 2016
103-	Management approach	Sustainability Report 2023 - Planet - Continually improving our environmental performance
1/2/3
307-1	Noncompliance with environmental laws	Sustainability Report 2023 - Planet - Legal issues	Partially disclosed.
	and regulations
401: Employment 2016
103-	Management approach	Sustainability Report 2023 - People & society - Fair and attractive employer - Managing and rewarding our workforce
1/2/3

401-1 New employee hires and employee turnover

Annual Report 2023 - Performance Indicators at a Glance

Sustainability Report 2023 - People & society - Fair and attractive employer - Managing and rewarding our workforce Sustainability Report 2023 - Appendix - People & society - New hires, part-timers

Sustainability Report 2023 - Appendix - People & society - Share of new hires from external market Sustainability Report 2023 - Appendix - People & society - Voluntary and non-voluntary leavers Sustainability Report 2023 - Appendix - People & society - Voluntary leavers

Uniper discloses new hires from the external market by age range, gender, and coun- 5, 8 try of employment. Reports voluntary and involuntary leavers by age and duration of employment, and by gender and duration of employment.

Uniper	7
Sustainability Report 2023

GRI indicator and disclosure name	Location	Comments	SDGs

401-2	Benefits provided to full-time employees Sustainability Report 2023 - People & society - Fair and attractive employer - Managing and rewarding our workforce
	that are not provided to temporary or
	part-time employees

Uniper provides its employees with valuable benefits, such as disability insurance and 8 family coverage. In several countries, it provides attractive retirement planning as

well. Temporary or part-time employees are not addressed.

403: Occupational Health and Safety 2018

103-	Management approach	Sustainability Report 2023 - People & society - Health, safety, and wellbeing
1/2/3		Sustainability Report 2023 - People & society - Health, safety, and wellbeing - Comprehensive HSSE management
		Sustainability Report 2023 - People & society - Health, safety, and wellbeing - Striving to improve safety
403-1	Occupational health and safety	Sustainability Report 2023 - People & society - Health, safety, and wellbeing		8
	management system	Sustainability Report 2023 - People & society - Health, safety, and wellbeing - Comprehensive HSSE management
403-2	Hazard identification, risk assessment,	Sustainability Report 2023 - People & society - Health, safety, and wellbeing - Comprehensive HSSE management		8
	and incident investigation
403-3	Occupational health services	Sustainability Report 2023 - People & society - Health, safety, and wellbeing - Supporting health and wellbeing		8
403-4	Worker participation, consultation, and		Not disclosed.	8
	communication on occupational health
	and safety
403-5	Worker training on occupational health	Sustainability Report 2023 - People & society - Health, safety, and wellbeing - Comprehensive HSSE management		8
	and safety on occupational health and
	safety
403-6	Promotion of worker health	Sustainability Report 2023 - People & society - Health, safety, and wellbeing - Supporting health and wellbeing	Partially disclosed. Uniper's integrated health approach offers all employees access	8
			to a wide range of services, from medical checkups and extensive exercise programs
			to mental well-being campaigns.
403-8	Workers covered by an occupational	Sustainability Report 2023 - People & society - Health, safety, and wellbeing	Partially disclosed. The H&S management systems of all our operating entities are	8
	health and safety management system	Sustainability Report 2023 - People & society - Health, safety, and wellbeing - Comprehensive HSSE management	certified to ISO 45001, the internationally recognized standard for H&S management,
			and are regularly reviewed and certified by independent experts.
			Not disclosed: the number and percentage of all employees and workers who are not
			employees whose work and/or workplace is controlled by Uniper who are covered by

such a system that has been internally audited, or that has been audited or certified by an external party.

403-9	Work-related injuries	Sustainability Report 2023	- People & society - Health, safety, and wellbeing - Striving to improve safety
		Sustainability Report 2023	- Key figures - People & society - Health, safety, and wellbeing - safety metrics

Partially disclosed. Uniper reports employee and contractor total recordable incident 8 frequency (TRIF) and lost-time injury frequency (LTIF).

404: Training and Education 2016

103-	Management approach	Sustainability Report 2023	- People & society - Fair and attractive employer
1/2/3		Sustainability Report 2023	- People & society - Fair and attractive employer - Enhancing our attractiveness as an employer

Uniper	8
Sustainability Report 2023

GRI indicator and disclosure name	Location	Comments	SDGs
404-2	Programs for upgrading employee skills	Sustainability Report 2023 - People & society - Diversity, equity, and inclusion - Preventing discrimination and harassment, fostering inclusion
	and transition assistance programs	Sustainability Report 2023 - People & society - Fair and attractive employer - Uniper Trainee Program
		Sustainability Report 2023 - People & society - Fair and attractive employer - Training
		Sustainability Report 2023 - People & society - Health, safety, and wellbeing - Comprehensive HSSE management
		Sustainability Report 2023 - People & society - Just transition
		Sustainability Report 2023 - Responsible Governance - Business ethics and compliance - Compliance - Code of conduct
		Sustainability Report 2023 - Responsible Governance - Business ethics and compliance - Compliance - Anti-corruption
		Sustainability Report 2023 - Responsible Governance - Business ethics and compliance - Safeguarding personal data
		Sustainability Report 2023 - Responsible Governance - Customer rights and satisfaction - Protection of Customer Data
		Sustainability Report 2023 - Responsible Governance - ESG risk management and due diligence
		Sustainability Report 2023 - Responsible Governance - Corporate Governance - How we manage our commitments
		Sustainability Report 2023 - Responsible Governance - Corporate Governance - How we manage our commitments - HSSE & Sustainability Improvement Plan
405: Diversity and Equal Opportunity 2016
103-	Management approach	Sustainability Report 2023 - People & society - Diversity, equity, and inclusion
1/2/3		Sustainability Report 2023 - People & society - Diversity, equity, and inclusion - How we manage Diversity, Equity and Inclusion
		Sustainability Report 2023 - People & society - Diversity, equity, and inclusion - Preventing discrimination and harassment and fostering inclusion
		Sustainability Report 2023 - People & society - Diversity, equity, and inclusion - Promoting gender equality and fostering talented women
405-1	Diversity of governance bodies and	Annual Report 2023 - Performance Indicators at a Glance	Uniper reports the percentage of high-level positions held by which gender. Employee	5
	employees	Sustainability Report 2023 - People & society - Diversity, equity, and inclusion - Promoting gender equality and fostering talented women	numbers by gender and country of employment are disclosed. Diversity by other di-
		Sustainability Report 2023 - Appendix	versity factors is not disclosed. The annual report discloses the percentage of female
		Sustainability Report 2023 - Appendix - People & society - Total number of employees	employees and the average age of employees.
408: Child Labor 2016
103-	Management approach	Sustainability Report 2023 - People & society - Human rights
1/2/3
408-1	Operations and suppliers at significant		Not disclosed.	8, 16
	risk for incidents of child labor
409: Forced or Compulsory Labor 2016
103-	Management approach	Sustainability Report 2023 - People & society - Human rights
1/2/3
409-1	Operations and suppliers at significant	Sustainability Report 2023 - People & society - Human rights	Partially disclosed.	8, 16
	risk for incidents of forced or compulsory
	labor

Uniper	9
Sustainability Report 2023

GRI indicator and disclosure name	Location		Comments	SDGs
412: Human Rights Assessment 2016
103-	Management approach	Sustainability Report 2023	- People & society - Human rights	Uniper publishes a Modern Slavery and Human Trafficking Statement for the UK, rec-
1/2/3		Sustainability Report 2023	- Responsible Governance - Business ethics and compliance - Compliance - Code of conduct	ognizing the importance of human rights and describing policies underlining it.
		Sustainability Report 2023	- Responsible Governance - ESG risk management and due diligence

412-1 Operations that have been subject to Sustainability Report 2023 - Responsible Governance - ESG risk management and due diligence

human rights reviews or impact assessments

Uniper conducts an annual global assessment, which is based on a combination of

8, 16

economic and social indexes, to map country-specific issues that may directly affect our company if we pursue new business opportunities. These issues include working conditions, the violation of political rights and civil liberties, and security threats. The total number and percentage of operations that have been subject to human rights reviews or human rights impact assessments by country is not disclosed.

412-3	Significant investment agreements and	Sustainability Report 2023 - People & society - Human rights	The total number and percentage of significant investment agreements and con-
	contracts that include	Sustainability Report 2023 - Responsible Governance - ESG risk management and due diligence	tracts that include human rights clauses or that underwent human rights screening
	human rights clauses or that underwent		is not disclosed.
	human rights screening
414: Supplier social assessment 2016
103-	Management approach	Sustainability Report 2023 - Responsible Governance - ESG risk management and due diligence
1/2/3
414-1	New suppliers that were screened using	Sustainability Report 2023 - Responsible Governance - ESG risk management and due diligence	8
	social criteria
414-2	Negative social impacts in the supply	Sustainability Report 2023 - Responsible Governance - ESG risk management and due diligence	8
	chain and actions taken
417: Marketing and Labeling 2016
103-	Management approach	Sustainability Report 2023 - Responsible Governance - Customer rights and satisfaction - Marketing communications
1/2/3
417-1	Requirements for product and service	Sustainability Report 2023 - Responsible Governance - Customer rights and satisfaction - Marketing communications	12
	information and labeling
418: Customer Privacy 2016
103-	Management approach	Sustainability Report 2023 - Responsible Governance - Business ethics and compliance - Safeguarding personal data
1/2/3		Sustainability Report 2023 - Responsible Governance - Business ethics and compliance - Safeguarding personal data - GDPR Compliance
		Sustainability Report 2023 - Responsible Governance - Customer rights and satisfaction - Protection of Customer Data
418-1	Substantiated complaints concerning	Sustainability Report 2023 - Responsible Governance - Business ethics and compliance - Safeguarding personal data - GDPR Compliance
	breaches of customer privacy and losses
	of customer data

Uniper	10
Sustainability Report 2023