Sustainability as part of the overall strategy

Sustainability is embedded as a distinct area within Amprion’s core targets and is thus firmly anchored at the heart of our strategic direction. This focus is underpinned by a broad and holistic commitment to environmental and social issues, as well as aspects of corporate governance.

To ensure our sustainability commitment is fit for the future, we realigned our sustainability approach in 2025. This is based on the results of the double materiality analysis in accordance with the EU Corporate Sustainability Reporting Directive (CSRD), which requires us to report on sustainability in a significantly more detailed, comprehensive manner and in accordance with uniform standards. The result of this process is our updated field of action model comprising the three dimensions of Environment (E), People (S) and Governance (G). Underlying these areas are the topics associated with material sustainability-related impacts, risks and opportunities – which we aim to address through policies, actions and targets.

Responsibilities and governance of sustainability

Sustainability is firmly embedded in Amprion’s organisational structure and is systematically managed: the Mangement Board bears overall responsibility, whilst the Supervisory Board performs monitoring and provides advice to the Management Board, including on sustainability matters. At an operational level, the Sustainability Department, which falls under the remit of the Chief Financial Officer (CFO), coordinates all activities – from materiality analysis through to targets and measures and reporting – and works in collaboration with the specialist departments to achieve this. Cross-functional decisions relating to sustainability are made by the Sustainability Steering Committee, which is composed of all division managers.

Material impacts, risks and opportunities in sustainability

As part of the double materiality analysis in accordance with the European Sustainability Reporting Standards (ESRS), we have identified the impacts, risks and opportunities (IROs) that are material to Amprion.

To this end, experts from the relevant specialist departments first identified impacts relating to the sub-topics of the ESRS standards and, building on this, defined the financial opportunities and risks. The analysis covers our own operations in the German grid area as well as our upstream and downstream value chain. The data is based not only on technical expertise but also on internal documents and concepts, as well as external sources. These include ratings, sector benchmarks and sustainability standards, for example from the Sustainability Accounting Standards Board (SASB). Scientific reports from the Intergovernmental Panel on Climate Change (IPCC) and the International Labour Organisation (ILO), regulatory documents, legal requirements and international human rights sources have also been incorporated.

In the next step, the identified IROs were assessed against defined criteria. The assessment varies depending on the type of IRO: for impacts, we consider the severity (extent, scope, irremediable character of the impact); for risks and opportunities, the financial effect. Furthermore, the probability of occurrence is factored into the assessment in all cases.

The perspective of affected stakeholder groups was also taken into account in the materiality analysis: internal stakeholders were involved directly, whilst external stakeholders were involved indirectly via specialist departments that are familiar with their perspectives from ongoing dialogue along the value chain and validate the results in a representative manner.

The materiality analysis was validated in a multi-stage process and approved by the Management Board.
The following topics and subtopics were identified as material for Amprion: