Basic principles for the sustainability statement
Basis
General
The sustainability statement relates to the 2024 reporting year. The report was prepared based on the disclosure requirements from the European Sustainability Reporting Standards (ESRS), as approved by the EU.
Consolidation
The sustainability statement uses the same consolidation structure as Alliander’s financial statements. Any deviations from this structure in the report are explicitly stated. Alliander does not have any subsidiaries that are exempted from the obligation to report on their sustainability performance under Directive 2013/34/EU. There are no specific circumstances impacting preparation of the sustainability statement, nor has there been any deviation from the medium or long-term horizon. The standard time horizon we use for sustainability information is the same as the financial time horizon (short < 1 year, medium 1-5 years, long > 5 years).
Alliander's operating income totalled €3.9 billion in 2024. Pursuant to IFRS 8, Alliander distinguishes the following segments: network operator Liander and Other with a total operating revenue, including internal revenue and excluding exceptional items, of €2.9 billion and €0.7 billion respectively. Operating income from gas totalled €0.6 billion. See note 2 to the financial statements.
Value chain
The value chain used for the purpose of this sustainability statement consists of two parts. Alliander and its direct and indirect suppliers are on the upstream side of the value chain, and the work we outsource to contractors makes up the downstream side of the value chain. We purchase products from suppliers and hire contractors as part of our obligation to maintain the grid. Alliander’s role in the energy value chain is detailed in the 'Profile of Alliander' paragraph of this annual report.
Alliander’s value chain
Estimates and assumptions
In preparing the sustainability statement, we use estimates and assumptions regarding our own operations and those across our value chain. This applies in particular to the indicators for E1 Climate change (including scope 3 GHG emissions) and E5 Circular economy. When we use estimates and assumptions to determine the value of indicators, we include explanatory notes with references to source documentation, details of the degree of accuracy and the methodology used.
We review our estimates and assumptions periodically and adjust them as necessary. We account for any changes resulting from such reviews in the period when the changes occurred.
Inclusion by reference
Certain disclosure requirements in scope for this sustainability statement are included by reference in other sections of this annual report. Whenever we include information by reference, this is clearly indicated in the relevant section. The reference table also shows which disclosure requirements are included by reference.
Other
Given that the year 2024 is the first year for which we report based on the ESRS, corresponding figures for 2023 are not available. However, prior-year figures may be available if previous NFRD or GRI reports contained the same indicators as this sustainability statement, in which case we have included them. The external auditor has performed a limited assurance review of the sustainability statement. No other external bodies have validated one or more of the sustainability indicators.