Introduction

In this sustainability statement, we report in accordance with the disclosure requirements under the EU Corporate Sustainability Reporting Directive (CSRD) that has been effective since the 2024 reporting year.

For the Environmental, Social and Governance (ESG) topics, we present our responsible and sustainable business practices and how we define our social impact. Using a multi-stakeholder approach, we are inspired by the social impact we have through our products and services, and by the way we operate in the world.

The structure of the sustainability statement

General disclosures

The sustainability statement starts with general disclosures:

• Basic principles for the sustainability statement.

• Governance and culture.

• Strategy, business model and value chain.

Double materiality assessment

This sustainability statement includes details of the double materiality assessment (DMA) we conducted, as set out in the following sections:

• Double materiality assessment.

• Our impacts, risks and opportunities.

ESRS topics

The double materiality assessment returned the following material topics for Alliander, which we will report on in detail in the sustainability statement. They are:

Environment

• Climate change (E1).

• Circular economy (E5).

Social

• Own workforce (S1).

• Workers in the value chain (S2).

• Consumers and end-users (S4).

Governance

• Business conduct (G1).

See the ESRS reference table at the end of the sustainability statement for a list of topic references to the various ESRS disclosures.