Additional information
Additional information
About this report
Reporting policy
The financial, operational and social information included in this annual report has been prepared on the basis of the:
- International Financial Reporting Standards (IFRS), as adopted by the European Union
- Dutch Corporate Governance Code 2022
- EU Taxonomy Regulation and delegated acts
- EU Corporate Sustainability Reporting Directive (CSRD) 2023
- Relevant provisions of the Dutch Civil Code
Structure of the report
The following sections of this annual report comprise the management report: sections 1 to 11; section 4, with the exception of the Composition of the Supervisory Board, the Report from the Supervisory Board and the Remuneration Report; and Additional Information, with the exception of the Report of the Works Council.
The management report includes the Sustainability Statement made up of chapters 5. General; 6. Energy transition; 7. Emissions; 8. Circularity; 9. Security of supply; 10. Safety; and 11. Employee wellbeing. It additionally includes the Appendix to the Sustainability Statement and the information included by reference (see the Reference Table). Our Sustainability Statement has been audited with limited assurance by our external auditor.
Appendix to the Sustainability Statement
Energy transition
Contribution to the National Transition Pathway
The Netherlands wants to have net-zero carbon emissions by 2050. A major contribution to this will come from the users of Gasunie’s networks. They will do this by making use of the new energy networks Gasunie will be installing this decade for the transport of green hydrogen, heat and captured CO2, and thanks to the ever-increasing amount of biomethane we are transporting through our existing energy grids. In 2024, we calculated the extent of Gasunie’s influence over the coming years on the Dutch ‘transition pathway’, i.e. on the way to full decarbonisation. This is our fourth time calculating this.
Under Our forecasts in the Energy transition section of this report, we show the impact of the investments we intend to make up to and including 2030 on greenhouse gas emissions in the Netherlands. We show what our influence on the transition pathway is and the average emissions reduction rate that the Netherlands must maintain to become net-zero by 2050. Our calculations show that, if we are able to complete all investments planned up to and including 2030 on time and unchanged, the Netherlands can become net-zero sooner than 2050.
The more Gasunie’s sustainability projects are completed on time, the greater the volume of green molecules and captured CO2 we can transport for our customers. This increased sustainability will likely be accompanied by a decrease in the amount of fossil energy we transport. In the visuals presented in the section referred to above we show the net emissions (the carbon footprint) of all the energy we transport to and from parties in the Netherlands on behalf of third parties. Reducing these emissions is made possible in part by importers, connected parties and project partners of Gasunie.
We only take into account the gases transmitted through the Gasunie network; we have not taken into account the contribution made by biomethane in the networks of the regional network operators, for example. Nor do we include any negative emissions from biomethane production. For hydrogen we have only included green hydrogen and imports; to avoid any double counting with CCS projects we have disregarded blue hydrogen.
To determine the contribution that will be made through our investments in biomethane and hydrogen, we assume that these will replace natural gas. This assumption results in a somewhat conservative estimate given that, if biomethane and hydrogen were to replace oil and/or coal, for example, the emission reduction contribution would be greater still. For CCS projects, the expected transport volumes of captured CO2 from the Netherlands have been used; we have not included any storage of CO2 from neighbouring countries in our calculations. Upstream emissions in the value chain are not included.
The emission reduction is determined relative to the situation in base year 2023. We use the Climate and Energy Outlook (C&EO) report published by the Netherlands Environmental Assessment Agency (PBL) as a reference for all external developments (outside Gasunie’s sustainability projects). For the years up to 2025, we use the scenario based on established and proposed policy; for 2030, we also include policy on the agenda. Figures for the intervening years have been interpolated. We use a natural gas emission factor of 56.2 kg/GJ.
The emissions shown are net emissions. With net-zero emissions there may still be natural gas consumption, because CO2 emissions from fossil fuels are being captured (through CCS), for example. The cut in emissions due to lower gas demand comes from the 2024 edition of the C&EO report, which takes into account the decreasing use of natural gas and the increasing use of biomethane.
In the figures, we only take into account the emission savings in the Netherlands. Gasunie’s energy transition investments can also contribute to emission savings abroad, for example through the export of hydrogen (good for emission savings of 2.8 Mt by 2030), or the transport of foreign CO2 for storage in the Netherlands (cutting 3.5 Mt in emissions by 2030).
Because Gasunie is also active in Germany, in the table we have also included the emission reduction effect of our proposed investments for the German hydrogen network (Hyperlink). We do not include this effect when calculating our impact on the national transition pathway for the Netherlands, however. We have not calculated or visualised Gasunie’s impact on Germany’s national transition pathway, because the impact we can make in Germany is much smaller than in the Netherlands, where we are the sole natural gas TSO.
In this report we only consider the impacts of our investments between 2020 and 2030. A new series of Gasunie investments for the period from 2030 to 2040 could lead to a steeper decline along the Dutch transition pathway.
Taxonomy
Basis for preparation
The Taxonomy tables shown above have been drawn up in accordance with the disclosure obligations as specified in Article 8 of the Commission Delegated Regulation supplementing Regulation (EU) 2020/852. These disclosure obligations are further explained in Annexes I and II of said delegated regulation. The basis for the figures in the tables shown above are the consolidated financial statements of N.V. Nederlandse Gasunie.
CAPEX KPI
We calculated the share of Taxonomy-eligible economic activities in our CAPEX by dividing the CAPEX of Taxonomy-eligible economic activities (numerator) by the total CAPEX (denominator). The numerator and denominator include our investments in tangible fixed assets and intangible fixed assets. In addition, we have described our investments in joint ventures through which Taxonomy-eligible activities are realised. The items mentioned above are further explained in Note 5 ‘Tangible fixed assets’, Note 6 ‘Intangible fixed assets’ and Note 8 ‘Investments in joint ventures’ to the consolidated financial statements.
OPEX KPI
We calculated the share of Taxonomy-eligible economic activities in our OPEX by dividing the OPEX of Taxonomy-eligible activities (numerator) by the total OPEX (denominator). According to delegated regulation (EU) 2021/2178, which supplements the EU Taxonomy Regulation, the OPEX denominator covers not only direct non-capitalised costs relating to research and development, measures for the renovation of buildings, short-term leases, maintenance and repairs, but also all other direct expenditures relating to the day-to-day maintenance of tangible fixed assets as needed for the ongoing and effective functioning of these assets. Based on this definition and in line with our activities, i.e. operating, maintaining, and developing infrastructure for large-scale transmission, storage and import of energy and gases, we have included all personnel expenses and the other costs in the OPEX denominator. We have adjusted personnel expenses and other costs for the cost of capital invested (as specified in the consolidated statement of profit and loss) and the overhead costs.
The other costs also include the cost of network operations, which mainly concerned the procurement of nitrogen production capacity and electricity for the production of nitrogen and the cost of electricity and gas for gas transmission and gas storage operations. These costs are inextricably linked to the uninterrupted and effective operation of our assets.
Given that we made the definition of the OPEX denominator more precise in 2024, we also adjusted the related comparative figures in the OPEX taxonomy accordingly.
Revenue KPI
We calculated the share of Taxonomy-eligible economic activities in our total revenue by dividing the revenue from Taxonomy-eligible activities (numerator) by the total net revenue (denominator) as specified in the consolidated statement of profit and loss for 2024. The accounting policies used with regard to net revenue are explained in more detail in the consolidated financial statements.
Activities related to nuclear energy and fossil gas
Nuclear energy | ||
1 | The undertaking carries out, funds or has exposures to research, development, demonstration and deployment of innovative electricity generation facilities that produce energy from nuclear processes with minimal waste from the fuel cycle. | No |
2 | The undertaking carries out, funds or has exposures to construction and safe operation of new nuclear installations to produce electricity or process heat, including for the purposes of district heating or industrial processes such as hydrogen production, as well as their safety upgrades, using best available technologies. |
No |
3 | The undertaking carries out, funds or has exposures to safe operation of existing nuclear installations that produce electricity or process heat, including for the purposes of district heating or industrial processes such as hydrogen production from nuclear energy, as well as their safety upgrades. |
No |
Fossil gas | ||
4 | The undertaking carries out, funds or has exposures to construction or operation of electricity generation facilities that produce electricity using fossil gaseous fuels. | No |
5 | The undertaking carries out, funds or has exposures to construction, refurbishment, and operation of combined heat/cool and power generation facilities using fossil gaseous fuels. | No |
6 | The undertaking carries out, funds or has exposures to construction, refurbishment and operation of heat generation facilities that produce heat/cool using fossil gaseous fuels. | No |
Emissions
Our total greenhouse gas emissions
The emission tables prescribed in the ESRS are shown below.
in kilotonnes of CO₂e | 2024 | 2023 | 2020 (base year) | % change compared to base year |
---|---|---|---|---|
Scope 1 emissions | ||||
Gas consumption in plants | 229.0 | 229.3 | ||
Methane | 106.1 | 122.1 | ||
Lease cars and service vehicles | 2.5 | 2.3 | ||
Gas consumption in buildings | 2.7 | 2.1 | ||
Refrigerants | 0.2 | 0.7 | ||
Emergency generators | 0.1 | 0.0 | ||
Total scope 1 emissions | 340.5 | 356.6 | 329.4 | 3% |
Percentage of scope 1 emissions from regulated emissions trading systems (%) | 73% | 76% | ||
Scope 2 emissions | ||||
Electricity usage in plants | 223.9 | 205.7 | ||
Heat usage in installations | 0.7 | 133.6 | ||
Electricity usage in buildings | 1.7 | 1.7 | ||
Electricity usage lease cars | 0.6 | 0.3 | ||
Total scope 2 emissions (location-based) * | 226.9 | 341.4 | 288.6 | -21% |
Decarbonisation via Gos | ||||
Share of green power used in installations | 223.9 | 205.7 | ||
Share of green power used in buildings | 1.7 | 1.7 | ||
Share of green power used in leased cars | 0.6 | 0.3 | ||
Total decarbonisation via GOs | 226.2 | 207.7 | 288.6 | -22% |
Total scope 2 emissions (market-based) | 0.7 | 133.6 | - | - |
Total scope 1 + 2 emissions (location-based) | 567.4 | 697.9 | 618.0 | -8% |
Total scope 1 + 2 emissions (market-based) | 341.2 | 490.2 | 329.4 | 4% |
In addition to our use of natural gas, we also used biomethane (40,873 MWh). This has not been deducted from our Scope 1 emissions as specified above.
The table below shows our location-based Scope 1 and Scope 2 emissions broken down by group company, as listed in Note 62 ‘List of group companies and participating interests’, and joint operations and joint ventures over which we have operational control.
in kilotonnes of CO₂e | Scope 1 | Scope 2 |
---|---|---|
Group companies | 291 | 185 |
Joint operations en joint ventures over which we have operational control | 49.5 | 41.9 |
Total emissions | 340.5 | 226.9 |
in kilotonnes of CO₂e | 2024 | 2023 (base year) | % change compared to base year |
---|---|---|---|
Scope 3 emissions | |||
(2) Capital goods | 125.6 | 195.9 | |
(1) Purchased goods and services | 96.3 | 138.5 | |
(3) Fuel-related and energy-related activities (not included in scope 1 or scope 2) | 50.9 | 49.8 | |
(15) Investments | 4.1 | 2.9 | |
(5) Waste generated in operations | 3.5 | 4.7 | |
(7) Employee commuting | 1.7 | 1.5 | |
(6) Business travel | 1.4 | 1.2 | |
(4) Upstream transportation and distribution | 0.9 | 1.2 | |
(12) End-of-life treatment of sold products | 0.7 | 0.6 | |
Total indirect scope 3 emissions | 284.9 | 396.3 | -28% |
The table above does not include Scope 3 emissions relating to category 11 ‘Use of sold products’, i.e. emissions from the use of goods and services sold in the reporting year. Gasunie provides a service that consists in transporting and conditioning gas. The gas itself is not Gasunie’s product and emissions generated by the use of that gas are, as per the requirements of the GHG protocol, not reported as Gasunie’s value chain emissions in this category.
Categories C8, C9, C10, C11 and C14 are not included in the table above, either because they do not apply to Gasunie’s business operations or because their size is insignificant.
Calculating Scope 3 emissions
For our Scope 3 emission calculations for 2024, we were able to obtain primary data that covers 30% of our Scope 3 emissions (2023: 41%). Wherever primary data was not available or not available in time, we used secondary data. The decrease in the percentage of primary data is the result of the fact that in 2024 we procured fewer (capital) goods and services (categories 1 and 2) for which primary data was available. The methodology we applied in 2024 has not changed compared to 2023. The aim in the long term is to improve data quality and reduce data uncertainty, so as to ultimately be able to track our performance as effectively as possible.
When mapping our Scope 3 emissions we applied three different methods:
- Spend method: Emissions are determined based on the spend in the relevant categories.
- Source data: Spend as recorded in our procurement system
- Emission factors database: DEFRA (2011)
- Assumptions: We correct the DEFRA spend factors for annual inflation based on data supplied by Statistics Netherlands (CBS)
- Volume basis: Emissions are determined based on the actual ‘volume’ of the product or service (for example: kilogrammes, distance travelled, amount of energy used).
- Source data: Invoices from suppliers
- Emission factors database: CO2emissiefactoren.nl (2024)
- Assumptions: Not applicable
- Supplier specific: Emissions are calculated directly by our suppliers and by companies or activities in which we participate.
- Source data: Annual reports and sustainability statements published by suppliers
- Emission factors database: Not applicable
- Assumptions: Emission data is multiplied by the ratio of our spend to the total revenue of the contractor/supplier concerned.
Calculation method | ||||
---|---|---|---|---|
Scope 3 category | Description of emission source | Supplier specific | Volume basis | Spend method |
Category 1: Capital goods Categorie 2: Ipurchased goods and services |
Emissions from the production of purchased steel materials (related to the production of steel pipes, valves, flanges, and so on) | x | x | |
Emissions from purchased construction services (occurring on our construction sites) | x | x | ||
Emissions from production of purchased nitrogen | x | |||
Other purchased products/services | x | |||
Category 3: Fuel and energy-related activities | All emissions from production and transportation of purchased fuel and energy | x |
Category 1: Capital goods
This category includes all upstream (cradle-to-gate) emissions from the extraction, production, and transport of capital goods (pipelines, equipment, IT hardware, buildings, facilities, and vehicles) procured by Gasunie. Emissions for capital goods relate to all capital expenditures and can, therefore, not be related to operating expenses that occur on an annual basis. Emissions associated with capital goods are attributed to the year when the expenditures occurred to guarantee consistency with financial reporting.
Category 2: Purchased goods and services
For Gasunie, this category is the second most prominent one of the Scope 3 categories. Until now, we had only recorded emissions associated with the purchase of nitrogen in this category. Where possible, we make arrangements with suppliers for them to decarbonise their energy usage, including through the purchase of GOs, which pushes down emissions for the value chain as a whole. Other goods and services (pipeline materials, engineering and maintenance services, odorant, inspections using helicopters) are also significant contributors to emissions across the value chain. For the most dominant of these goods and services, i.e. pipelines, valves, IT, engineering services, and contracting, we are in talks or will commence talks with suppliers on emission reduction.
Category 3: Fuel and energy-related activities
This category includes emissions related to the extraction, production, and transport of fuels and electricity purchased and consumed in the reporting year and that are not included in Scope 1 or Scope 2. All upstream emissions and transport and distribution losses of purchased fuel and electricity (wheel-to-tank) are reported in this category. This category also covers emissions caused by losses during the transmission and distribution of electricity and upstream emissions from methane leaks (as part of Scope 1).
Energy consumption and mix
The table below shows our energy consumption and mix. Virtually all of Gasunie’s activities have a major impact on the climate.
Energy consumption and mix in MWh | 2024 | 2023 |
---|---|---|
Consumption of energy from fossil sources | ||
Consumption of fuel from coal and coal products | - | - |
Consumption of fuel from crude oil and petroleum products | 8,975 | 7,357 |
Consumption of fuel from natural gas* | 1,295,517 | 1,303,726 |
Consumption of fuel from other fossil sources | - | - |
Consumption of purchased or obtained electricity, heat, steam, and cooling from renewable sources | 25,701 | 485,200 |
Total consumption of energy from fossil sources | 1,330,194 | 1,796,282 |
Share of consumption of energy from fossil sources (%) | 61% | 72% |
Consumption from nuclear sources | - | - |
Share of consumption from nuclear sources in total energy consumption (%) |
- | - |
Consumption of energy from renewable sources | ||
Consumption of fuel from renewable sources, including biomass | 65 | 118 |
Consumption of purchased or obtained electricity, heat, steam, and cooling from renewable sources | 833,794 | 713,981 |
Consumption of self-generated energy | 4,070 | 1,609 |
Total consumption of energy from renewable sources | 837,930 | 715,708 |
Share of consumption of energy from renewable sources (%) | 39% | 28% |
Total energy consumption | 2,168,124 | 2,511,990 |
Gas consumption
Our overall gas consumption in 2024 was about the same as that in 2023. Our gas consumption in the Netherlands increased by 19% compared to 2023 (from 389 million to 461 million kWh). This increase can mainly be attributed to the use of boilers at EemsEnergyTerminal (up from 167 million to 270 million kWh). LNG is regasified using heat generated by these boilers in addition to heat from water from the port.
Approximately 60% of the company’s own natural gas consumption in the Netherlands can be attributed to the use of the boilers at EemsEnergyTerminal. The amount of natural gas required for compression decreased by 44% in 2024 (from 68 million to 38 million kWh).
In Germany, natural gas consumption dropped by 8% in 2024 to 808 million kWh. This decrease is largely due to changes in gas flows and can only be partly influenced by GUD.
In 2024 we decarbonised 4.2 million m3 of the gas we consumed in the Netherlands through Guarantees of Origin (2023: over 1.9 million m3).* In Germany, it was not possible to procure biomethane at acceptable prices and terms in 2024.
* Biomethane is not covered by the system of Guarantees of Origin because there is no internationally recognised certification of biomethane. For now, the Greenhouse Gas Protocol does not yet allow the use of biomethane certificates for the reduction of Scope 1 and 3 emissions.
Heat consumption
At EemsEnergyTerminal liquefied natural gas is regasified using heat. Where this regasification was originally done with heat supplied by third parties, in 2024 this was no longer necessary thanks to the boilers installed on our premises. We do still use a relatively small amount of heat from third parties to heat natural gas at the gas receiving stations in the Netherlands.
Electricity consumption
We saw opposing effects in our electricity consumption in 2024. On the one hand, because less natural gas was transmitted in 2024 compared to 2023, less electrical compression was required as well. Electricity consumption has increased due to the (phased) commissioning of the nitrogen installation in Zuidbroek and the connection of EemsEnergyTerminal to onshore power.
Circularity
Assumptions in calculating the number of kilogrammes of steel and recycled materials used for the steel procured
The procurement department has not been keeping a record of the number of kilogrammes of steel procured and the percentage of recycled materials (scrap) used in this procured steel. To meet the disclosure requirements in this area for 2024, the procurement department took stock of our steel inventories and carried out calculations, based on which we can disclose a total weight of 21,216 tonnes of steel procured, with 13.2% (in tonnes: 2,801) of this derived from recycled materials (scrap).
The following assumptions were used to calculate the number of kilogrammes of steel (in tonnes) and recycled materials (scrap) used in the steel procured (as a percentage and in tonnes).
Assumptions in calculating the number of kilogrammes of steel
- To determine the total weight in kilogrammes of procured steel, the following products were used: pipes, flanges, valves, pressure equipment and pressure vessels, bends and couplings.
- The assumption for calculating the weight of these products in kilogrammes is that they are made fully of steel.
- For pipes, the following method was used to calculate the weight in kilogrammes of a metre of pipe procured: Kg/meter = (R2 -(R - 2 x WD) 2) x (π/4) x 1000 x 7850/1000000000
R = outer radius; WD = wall thickness; π = pi (the mathematical constant; approx. 3.14159); 7850 = the density of steel; with 1000 and 1000000000 being conversion factors used to calculate the correct units. - For flanges, valves, pressure equipment and pressure vessels, bends and couplings, the number of kilogrammes was determined by linking the item number in 2024 for each procured item to a table compiled externally (by architecture and engineering consultancy SWECO) listing the kilogramme per item number.
- For the item numbers of pipes and the other product groups for which it was not possible to calculate the weight (due to the lack of the requisite information), an estimate of the number of kilogrammes of steel was made by extrapolating from the calculated figures.
Assumptions in calculating the number of kilogrammes of recycled materials (scrap) used in the procured steel
- For three key suppliers (Mannesmann Line Pipe, EEW PPE Line and Corinth), the percentage of recycled materials (scrap) used in the procured steel was determined based on the available Environmental Product Declarations.
- Based on this, we determined a weighted average, which we consider representative for all the steel procured.
Safety
In 2024, eight reportable accidents occurred involving Gasunie employees. In 2024, 5.0 million hours of work were clocked at Gasunie, making the number of reportable accidents per 1 million working hours 1.6.
When calculating our Total Reportable Frequency Index (TRFI) figure, we assume 1,680 working hours per FTE per year (employees and non-employees). The number of hours for employees of contractors and subcontractors is calculated by dividing the CAPEX and OPEX of contractors by an average hourly rate.
Employee wellbeing
Workforce
Employees
In 2024, Gasunie once again experienced significant growth in the employee headcount. Over the course of 2024, 398 employees were hired (2023: 379), with 321 of these new hires joining Gasunie Nederland (2023: 329) and 77 joining Gasunie Deutschland (2023: 50). Over the same period, 78 employees left Gasunie (2023: 94) (staff turnover rate: 3%* 2023: 5%), of which 57 in the Netherlands (2023: 75) and 21 in Germany (2023: 19). The number of Gasunie employees grew by 15% (2023: 15%) in 2024. This increase can mainly be attributed to the large number of energy transition projects we are working on. At the end of 2024, Gasunie had 2,510** people on its payroll (2023: 2,190); expressed in FTEs this was 2,389 (2023: 2,088)***. Also see Note 38 ‘Number of employees’ to the financial statements for the average number of employees in 2024. Gasunie does not have any employees with an on-call contract.
* The staff turnover rate is calculated by dividing the number of employees who have left the organisation by the average number of employees in 2024.
** For the associated personnel expenses see section 32 ‘Personnel expenses’ of the Additional notes to the consolidated financial statements.
*** The term ‘full-time equivalent (FTE)’ is as defined in our collective labour agreement.
Total number of employees as of December 31, 2024 | FTE | Head count | ||||
---|---|---|---|---|---|---|
GU | GU-NL | GU-D | GU | GU-NL | GU-D | |
Gender | ||||||
Female | 429 | 348 | 81 | 484 | 395 | 89 |
Male | 1,960 | 1,704 | 256 | 2,026 | 1,767 | 259 |
Other | - | - | - | - | - | - |
Not reported | - | - | - | - | - | - |
Total | 2,389 | 2,052 | 337 | 2,510 | 2,162 | 348 |
Employment contract, gender | ||||||
Permanent, female | 379 | 300 | 79 | 427 | 341 | 86 |
Permanent, male | 1,774 | 1,523 | 251 | 1,832 | 1,580 | 252 |
Permanent, other | - | - | - | - | - | - |
Permanent, not reported | - | - | - | - | - | - |
Temporary, female | 49 | 48 | 1 | 57 | 54 | 3 |
Temporary, male | 186 | 181 | 5 | 194 | 187 | 7 |
Temporary, other | - | - | - | - | - | - |
Temporary, not reported | - | - | - | - | - | - |
Total | 2,389 | 2,052 | 337 | 2,510 | 2,162 | 348 |
Emploment type, gender | ||||||
Full-time, female | 213 | 153 | 60 | 213 | 153 | 60 |
Full-time, male | 1,623 | 1,373 | 250 | 1,623 | 1,373 | 250 |
Full-time, other | - | - | - | - | - | - |
Full-time, not reported | - | - | - | - | - | - |
Part-time, female | 216 | 195 | 21 | 271 | 242 | 29 |
Part-time, male | 337 | 331 | 6 | 403 | 394 | 9 |
Part-time, other | - | - | - | - | - | - |
Part-time, not reported | - | - | - | - | - | - |
Total | 2,389 | 2,052 | 337 | 2,510 | 2,162 | 348 |
Forming and joining trade unions is a fundamental human right of workers. Any employees at Gasunie who wish to join a trade union are free to do so. The trade unions Gasunie collaborates with to agree a mutually supported collective labour agreement are CNV, FNV and De Unie in the Netherlands and IGBCE in Germany. Due to privacy legislation that applies in the Netherlands and in Germany, the percentage of employees represented by a union is not made public.
In the collective labour agreement, the unions and Gasunie make agreements on the employment terms and conditions for all employees who have an employment contract with Gasunie. Gasunie’s collective agreements cover 97% of its employees. In the Netherlands, the Gasunie collective labour agreement covers nearly 100% of its employees; only those appointed by the general meeting of shareholders are not covered by the collective agreement. In Germany, this percentage is lower, i.e. 79.9%. For a visual representation see the table below.
Collective Bargaining Coverage | Social dialogue | ||
---|---|---|---|
Coverage Rate | Employees – EEA* | Employees – Non-EEA** |
Workplace representation (EEA only)*** |
0-19% | |||
20-39% | |||
40-59% | |||
60-79% | Germany | ||
80-100% | Netherlands | Netherlands and Germany |
The collective labour agreement includes provisions on offering employees permanent employment contracts, which contributes to employees' job security. There are clear rules and procedures for dismissal, including regarding severance pay and providing re-employment support. There is a social plan that offers additional protection in the event of reorganisations, such as support and coaching in finding a new job either at the company or elsewhere.
In Germany, this works somewhat differently. There, given that rules and procedures for dismissal, severance pay and re-employment guidance are regulated by law, these are not included in detail in the collective labour agreement. In Germany, the collective agreement covers basic matters like the start and end of employment, working hours and annual leave; these arrangements supplement the legal provisions that apply. There are also agreements at company level that cover other specific matters between employer and employee.
The Dutch collective labour agreement provides for regular wage increases that are linked to the Dutch consumer price index to ensure that employees’ purchasing power stays in step with inflation. Employees also received two additional payments of € 500 net, on in April 2024 and one in January 2025. In addition to their regular salary, employees receive a ‘flexibilisation budget’, which they can use for personal development, to pay for courses or workshops, or to buy additional leave entitlement. These measures are intended to ensure that employees receive a fair, market-competitive salary, which contributes to their financial security, achieving a better work-life balance, personal development, and satisfaction.
Provisions of the collective labour agreement encourage continuous training, education and development, which helps employees keep their skills up to date and increase their employability.
All Gasunie employees receive adequate wages and social protection against loss of income due to sickness, unemployment, employment injury or acquired disability, maternity/parental leave and retirement, either through provisions under Dutch or German law or through arrangements within Gasunie.
All Gasunie employees are also entitled to family leave, in accordance with Dutch or German law and the provisions of the applicable collective agreement. The table below shows the percentage of Gasunie employees who took family leave at Gasunie in the Netherlands and Germany.
Work-life balance over 2024 | 2024 | |
---|---|---|
GU-NL | GU-D | |
Percentage employees who took family-related leave*, female | 1% | 1% |
Percentage employees who took family-related leave*, male | 5% | 1% |
Percentage employees who took family-related leave*, other | 0% | 0% |
Percentage employees who took family-related leave*, not reported | 0% | 0% |
Non-employees
Besides our employees, there are also ‘non-employees’* working for Gasunie. Engaging temporary (external) staff helps us handle peak workloads, cover employee absences, and bring in specialist expertise as needed. The addition of 60 external employees (37 FTEs) to our workforce is, as is the case for our own employees, related to the large number of energy transition projects we are working on.
* According to the European Commission: ‘non-employees in an undertaking’s own workforce include both individual contractors supplying labour to the undertaking (“self-employed people”) and people provided by undertakings primarily engaged in “employment activities” (NACE Code N78)’.
Total number non-employees as of 31 December, 2024 | FTE | Head count | ||||
---|---|---|---|---|---|---|
GU | GU-NL | GU-D | GU | GU-NL | GU-D | |
Gender | ||||||
Female | 128 | 128 | - | 168 | 168 | - |
Male | 614 | 613 | 1 | 717 | 716 | 1 |
Other | - | - | - | - | - | - |
Not reported | - | - | - | - | - | - |
Total | 742 | 741 | 1 | 885 | 884 | 1 |
Key figures included for comparison
For the following key figures included in the Sustainability Statement, the figures included for comparison were also part of our auditor’s assurance engagement:
- Our forecasts regarding facilitating emission savings, the figures included in the ‘Our previous forecasts regarding facilitating emission savings (2023 Annual Report)’ table and the ‘Our previous forecasts regarding facilitating emission savings in Germany (2023 Annual Report)’ table;
- Our methane emissions, the comparative figures included in the ‘Our methane emissions in 2024: on track to meet our reduction target in 2030’ chart;
- Our Scope 1 and 2 emissions, the comparative figures included in ‘Our emissions in 2024 by scope’ and the Scope 1 and 2 comparative figures included in the ESRS-required emission matrices in the Appendix to the Sustainability Statement;
- Transmission interruptions;
- Uncontrolled events;
- Reportable accidents and Total Reportable Frequency Index (TRFI), the comparative figures included in the table listing the number of accidents and the TRFI; and
- Sickness absence, the comparative figures included in the table showing the sickness absence rate.
Reference table
The table below shows our progress with regard to implementing the provisions of the European Sustainability Reporting Standards as published by the European Commission on 31 July 2023.
Description | Reference | Explanation | |
---|---|---|---|
ESRS 2 General disclosures | |||
BP-1 | General basis for preparation of sustainability statements | Sustainability statement: General - Basis for prepartion Sustainability statement: General - Consolidation Sustainability statement: General - Gasunie-specific information Sustainability statement: General - Impacts, risks and opportunities relating to the environment and society |
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BP-2 | Disclosures in relation to specific circumstances | Sustainability statement: General - Time horizons Sustainability statement: General - Judgements, estimates and uncertainties Additional information: Appendix to the Sustainability Statement: Emissions Additional information: Appendix to the Sustainability Statement: Circularity |
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GOV-1 | The role of the administrative, management and supervisory bodies | Director's report: Governance - Corporate governance at Gasunie - Our corporate governance structure Director's report: Governance - Composition of the Executive Board Director's report: Governance - Composition of the Supervisory Board Director's report: Governance - Report from the Supervisory Board Director's report: Governance - Diversity of Executive Board and Supervisory Board Director's report: Governance - Governance en management control Director's report: Governance - Sustainability expertise of the Executive Board and Supervisory Board |
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GOV-2 | Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies | Director's report: Governance - Corporate governance at Gasunie - Our corporate governance structure Director's report: Governance - Governance en management control Director's report: Governance - Risk management - General principles Director's report: Governance - Risk management - Risk Assessments Sustainability statement: General - Policy en Measurable targets Sustainability statement: General - CSRD |
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GOV-3 | Integration of sustainability-related performance in incentive schemes | Remuneration report: Remuneration policy for the Executive Board - Variable remuneration Remuneration report: Remuneration policy for the Executive Board - Reasoning behind variable remuneration |
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GOV-4 | Statement on due diligence | Additional information: Appendix to the Sustainability Statement - Due diligence statement | |
GOV-5 | Risk management and internal controls over sustainability reporting | Sustainability statement: General - Policy en Measurable targets | |
SBM-1 | Strategy, business model and value chain | Director's report: We are Gasunie - Our role in the energy value chain Director's report: We are Gasunie - Business model Director's report: We are Gasunie - Drive and vision Director's report: We are Gasunie - Vision for 2040 Director's report: We are Gasunie - Strategy up to 2030 Director's report: We are Gasunie - Impact on sustainability topics |
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SBM-2 | Interests and views of stakeholders | Sustainability statement: General - Interests and views of stakeholders - Stakeholder Policy Sustainability statement: General - Material topics - Structure of the materiality assessment |
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SBM-3 | Material impacts, risks and opportunities and their interaction with strategy and business model | Director's report: We are Gasunie - Investment agenda Sustainability statement: General - Material topics - Results of the materiality assessment Sustainability statement: General - Material topics - Structure of the materiality assessment Sustainability statement: General - Impacts, risks and opportunities relating to the environment and society Sustainability statement: General - Gasunie-specific information Sustainability statement: Energy transition - Financial impact Sustainability statement: Emissions - Impacts, risks and opportunities |
Phasing option applied with respect to data item 48e in line with ESRS 1 Appendix C: List of phased-in Disclosure Requirements |
IRO-1 | Description of the processes to identify and assess material impacts, risks and opportunities | Sustainability statement: General - Material topics - Structure of the materiality assessment Sustainability statement: General - Impacts, risks and opportunities relating to the environment and society Sustainability statement: Energy transition - Impacts, risks and opportunities Sustainability statement: Emissions - Impacts, risks and opportunities Sustainability statement: Circularity - Impacts, risks and opportunities Sustainability statement: Security of supply - Impacts, risks and opportunities Sustainability statement: Safety - Impacts, risks and opportunities Sustainability statement: Employee wellbeing - Impacts, risks and opportunities |
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IRO-2 | Disclosure requirements in ESRS covered by the undertaking’s sustainability statement | Sustainability statement: General - Basis for prepartion Sustainability statement: General - Verification and publication Sustainability statement: General - Material topics - Results of the materiality assessment Sustainability statement: General - Material topics - Structure of the materiality assessment Additional information: Appendix to the Sustainability Statement - Reference table |
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MDR-P | Policies adopted to manage material sustainability matters | Sustainability statement: Energy transition - Policy Sustainability statement: Emissions - Policy Sustainability statement: Circularity - Policy Sustainability statement: Security of supply - Policy Sustainability statement: Safety - Policy Sustainability statement: Employee wellbeing - Policy |
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MDR-A | Actions and resources in relation to material sustainability matters | Sustainability statement: Energy transition - Action plans Sustainability statement: Emissions - Action plans Sustainability statement: Circularity - Action plans Sustainability statement: Security of supply - Action plans Sustainability statement: Safety - Action plans Sustainability statement: Employee wellbeing - Action plans Sustainability statement: Energy transition - Resources Sustainability statement: Emissions - Resources Sustainability statement: Circularity - Resources Sustainability statement: Security of supply - Resources Sustainability statement: Safety - Resources Sustainability statement: Employee wellbeing - Resources |
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MDR-M | Metrics in relation to material sustainability matters | Sustainability statement: Energy transition - Development of our forecast Sustainability statement: Emissions - Achievement of our goals Sustainability statement: Circularity - Achievement of our goals Sustainability statement: Security of supply - Achievement of our goals Sustainability statement: Safety - Achievement of our goals Sustainability statement: Employee wellbeing - Achievement of our goals |
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MDR-T | Tracking effectiveness of policies and actions through targets | Sustainability statement: Energy transition - Our forecast Sustainability statement: Emissions - Measurable targets Sustainability statement: Circularity - Measurable targets Sustainability statement: Security of supply - Measurable targets Sustainability statement: Safety - Measurable targets Sustainability statement: Employee wellbeing - Measurable targets |
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ESRS E1 Climate change | |||
ESRS 2 GOV-3 |
Integration of sustainability-related performance in incentive schemes | Remuneration report: Remuneration policy for the Executive Board - Variable remuneration Remuneration report: Remuneration policy for the Executive Board - Reasoning behind variable remuneration |
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S: E1-1 | Transition plan for climate change mitigation | Director's report: We are Gasunie - Investment agenda Sustainability statement: Emissions - Policy Sustainability statement: Emissions - Policy - Climate Transition Plan Sustainability statement: Emissions - Policy - Action plans Sustainability statement: Emissions - Policy - Resources Sustainability statement: Emissions - Policy - Measurable targets Sustainability statement: Emissions - Policy - Achievement of our goals |
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ESRS 2 SBM-3 | Material impacts, risks and opportunities and their interaction with strategy and business model | Sustainability statement: Emissions - Policy - Climate Transition Plan Sustainability statement: General - Impacts, risks and opportunities relating to the environment and society |
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ESRS 2 IRO-1 | Description of the processes to identify and assess material climate-related impacts, risks and opportunities | Sustainability statement: Emissions - Impacts, risks and opportunities Sustainability statement: Security of supply - Policy - Climate change adaptation |
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IRO: E1-2 | Policies related to climate change mitigation and adaptation | Sustainability statement: Emissions - Policy Sustainability statement: Emissions - Policy - Climate Transition Plan Sustainability statement: Security of supply - Policy - Climate change adaptation |
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IRO: E1-3 | Actions and resources in relation to climate change policies | Sustainability statement: Emissions - Policy - Climate Transition Plan Sustainability statement: Emissions - Action plans - Scope 1, 2 and 3 decarbonisation levers Sustainability statement: Emissions - Resources Sustainability statement: Emissions - Measurable targets Sustainability statement: Energy transition - Financial impact |
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M: E1-4 | Targets related to climate change mitigation and adaptation | Sustainability statement: General - Basis for preparation Sustainability statement: Emissions - Measurable targets Additional information: Appendix to the Sustainability Statement - Emissions - Calculating Scope 3 emissions Sustainability statement: Security of supply - Policy - Climate change adaptation |
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M: E1-5 | Energy consumption and mix | Additional information: Appendix to the Sustainability Statement - Emissions - Energy consumption and mix | |
M: E1-5 | Energy consumption and mix - Energy intensity based on net revenue | GTS, GUD and some of our holdings are regulated, meaning that public regulators determine what these companies are allowed to earn annually. We have therefore not included an energy intensity based on net earnings in our Sustainability Statement. | |
M: E1-6 | Gross Scopes 1, 2, 3 and Total GHG emissions | Sustainability statement: Emissions - Achievement of our goals Additional information: Appendix to the Sustainability Statement - Emissions - Our total greenhouse gas emissions Additional information: Appendix to the Sustainability Statement - Emissions - Calculating Scope 3 emissions |
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M: E1-6 | GHG Intensity based on net revenu | GTS, GUD and some of our holdings are regulated, meaning that public regulators determine what these companies are allowed to earn annually. We have therefore not included an energy intensity based on net earnings in our Sustainability Statement. | |
M: E1-7 | GHG removals and GHG mitigation projects financed through carbon credits | No material sub-sub-theme | |
M: E1-8 | Internal carbon pricing | No material sub-sub-theme | |
M: E1-9 | Anticipated financial effects from material physical and transition risks and potential climate-related opportunities | Phasing option applied with respect to Reporting Requirements 64-70 and Application Requirements 67-81 in line with ESRS 1 Appendix C: List of Phased-in Disclosure Requirements | |
ESRS E5 Resource use and circular economy | |||
ESRS 2 IRO-1 | Description of the processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities | Sustainability statement: Circularity - Impacts, risks and opportunities | |
IRO: E5-1 | Policies related to resource use and circular economy | Sustainability statement: Circularity - Policy | |
IRO: E5-2 | Actions and resources related to resource use and circular economy | Sustainability statement: Circularity - Action plans Sustainability statement: Circularity - Resources |
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M: E5-3 | Targets related to resource use and circular economy | Sustainability statement: Circularity - Measurable targets Sustainability statement: Circularity - Measurable targets - Inflow Sustainability statement: Circularity - Measurable targets - Outflow |
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M: E5-4 | Resource inflows | Sustainability statement: Circularity - Achievement of our goals - Inflow Additional information - Appendix to the Sustainability Statement - Circularity |
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M: E5-5 | Resource outflows | Sustainability statement: Circularity - Achievement of our goals - Outflow | |
M: E5-6 | Anticipated financial effects from resource use and circular economy-related impacts, risks and opportunities |
Phasing option applied with respect to Reporting Requirements 41-43 and Application Requirements 34-36 in line with ESRS 1 Appendix C: List of Phased-in Disclosure Requirements | |
ESRS S1 Own workforce | |||
ESRS 2 SBM-2 | Interests and views of stakeholder | Sustainability statement: General - Interests and views of stakeholders - Stakeholder Policy |
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ESRS 2 SBM-3 | Material impacts, risks and opportunities and their interaction with strategy and business model | Sustainability statement: Employee wellbeing - Impacts, risks and opportunities Sustainability statement: Employee wellbeing - Policy |
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IRO: S1-1 | Policies related to own workforce | Director's report: Governance - Corporate governance at Gasunie - Speak Up scheme Director's report: Governance - Corporate governance at Gasunie - Confidential counsellors Sustainability statement: Employee wellbeing - Policy Sustainability statement: Employee wellbeing - Action plans Sustainability statement: Safety - Work Safety |
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IRO: S1-2 | Processes for engaging with own workers and workers’ representatives about impact | Sustainability statement: Employee wellbeing - Policy Additional information: Report of the Works Council - Developments - Talks with employees across the country |
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IRO: S1-3 | Processes to remediate negative impacts and channels for own workers to raise concerns | Director's report: Governance - Corporate governance at Gasunie - Speak Up scheme Director's report: Governance - Corporate governance at Gasunie - Confidential counsellors Sustainability statement: Employee wellbeing - Action plans |
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IRO: S1-4 | Taking action on material impacts on own workforce, and approaches to mitigating material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions | Sustainability statement: Employee wellbeing - Action plans Sustainability statement: Employee wellbeing - Resources Additional information: Report of the Works Council - Developments - Talks with employees across the country |
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M: S1-5 | Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities |
Sustainability statement: Employee wellbeing - Measurable targets Sustainability statement: Employee wellbeing - Achievement of our goals |
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M: S1-6 | Characteristics of the undertaking’s employees | Additional information: Appendix to the Sustainability Statement - Employee wellbeing - Workforce - Employees | |
M: S1-7 | Characteristics of non-employee workers in the undertaking’s own workforce |
Additional information: Appendix to the Sustainability Statement - Employee wellbeing - Workforce - Non-employees | We did not apply the phase-in option. |
M: S1-8 | Collective bargaining coverage and social dialogu | Additional information: Appendix to the Sustainability Statement - Employee wellbeing - Workforce - Employees | We did not apply the phase-in option. |
M: S1-9 | Diversity metrics | No material sub-sub-theme | |
M: S1-10 | Adequate wage | Additional information: Appendix to the Sustainability Statement - Employee wellbeing - Workforce - Employees | |
M: S1-11 | Social protection | Additional information: Appendix to the Sustainability Statement - Employee wellbeing - Workforce - Employees | We did not apply the phase-in option. |
M: S1-12 | Persons with disabilities | No material sub-sub-theme | |
M: S1-13 | Training and skills development metrics | No material sub-sub-theme | |
M: S1-14 | Health and safety metrics | Sustainability statement: Safety - Measurable targets Sustainability statement: Safety - Achievement of our goals Additional information: Appendix to the Sustainability Statement - Safety |
Phasing option applied with respect to reporting requirements 88 d, 88 e and 89 and application requirements 94 in line with ESRS 1 Appendix C: List of phased-in Disclosure Requirements |
M: S1-15 | Work-life balance metrics | Additional information: Appendix to the Sustainability Statement - Employee wellbeing - Workforce - Employees | We did not apply the phase-in option. |
M: S1-16 | Compensation metrics (pay gap and total compensation) | No material sub-sub-theme | |
M: S1-17 | Incidents, complaints and severe human rights impacts | No material sub-sub-theme | |
ESRS S2 Workers in the value chain | |||
ESRS 2 SBM 2 | Interests and views of stakeholder | Sustainability statement: General - Interests and views of stakeholders - Stakeholder Policy |
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ESRS 2 SBM 3 | Material impacts, risks and opportunities and their interaction with strategy and business model | Sustainability statement: Safety - Impacts, risks and opportunities Sustainability statement: Safety - Policy - Work Safety |
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IRO: S2-1 | Policies related to value chain workers | Sustainability statement: Employee wellbeing - Policy Sustainability statement: Energy transition - Taxonomy - Minimum Safequards |
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IRO: S2-2 | Processes for engaging with value chain workers about impacts | Sustainability statement: General - Interests and views of stakeholders - Stakeholder Policy Sustainability statement: General - Policy en Measurable targets Sustainability statement: Safety - Policy - Work Safety |
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IRO: S2-3 | Processes to remediate negative impacts and channels for value chain workers to raise concerns | Sustainability statement: Safety - Policy - Work Safety Director's report: Governance - Corporate governance at Gasunie - Speak Up scheme Sustainability statement: Energy transition - Taxonomy - Minimum Safequards |
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IRO: S2-4 | Taking Action on material impacts, and approaches to mitigating material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions and approaches | Sustainability statement: Safety - Action plans - Safetys culture Sustainability statement: Safety - Action plans - Safe@Gasunie |
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M: S2-5 | Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities | Sustainability statement: General - Policy en Measurable targets Sustainability statement: Safety - Measurable targets |
Due diligence statement
Core elements of due diligence | Paragraphs in the sustainability statement |
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a) Embedding due diligence in governance, strategy and business model | Sustainability statement: General - Policy and measurable targets Sustainability statement: General - Material topics - Structure of the materiality assessment |
b) Engaging with affected stakeholders in all key steps of the due diligence | Sustainability statement: General - Policy and measurable targets Sustainability statement: General - Interests and views of stakeholders - Stakeholder policy Sustainability statement: Employee wellbeing - Policy Director's report: Governance - Corporate governance at Gasunie - Our corporate governance structure |
c) Identifying and assessing adverse impacts | Sustainability statement: General - Material topics - Structure of the materiality assessment Sustainability statement: General - Impacts, risks and opportunities relating to the environment and society |
d) Taking actions to address those adverse impacts | Sustainability statement: Emissions - Action plans Sustainability statement: Circularity - Action plans Sustainability statement: Security of supply - Action plans Sustainability statement: Safety - Action plans Sustainability statement: Employee wellbeing - Action plans |
e) Tracking the effectiveness of these efforts and communicating | Sustainability statement: Emissions - Achievements of our goals Sustainability statement: Circularity - Achievements of our goals Sustainability statement: Security of supply - Achievements of our goals Sustainability statement: Safety - Achievements of our goals Sustainability statement: Employee wellbeing - Achievements of our goals |
List of data points resulting from other EU legislation
Disclosure Requirement and related datapoint | SFDR reference | Pillar 3 reference | Benchmark regulation reference | EU Climate Law reference | Material / Not material | Paragraphs in the sustainability statement |
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ESRS 2 GOV-1 Board's gender diversity paragraph 21 (d) | Indicator n.13 of Table #1 of Annex 1 | Not applicable | Commission Delegated Regulation (CDR) (EU) 2020/1816, Annex II | Not applicable | Material | Director's report: Governance - Diversity of Executive Board and Supervisory Board |
ESRS 2 GOV-1 Percentage of board members who are independent paragraph 21 e | Not applicable | Not applicable | CDR (EU) 2020/1816, Annex II | Not applicable | Material | Director's report: Governance - Composition of the Executive Board Director's report: Governance - Composition of the Supervisory Board |
ESRS 2 GOV-4 Statement on due diligence paragraph 30 | Indicator n. 10 Table #3 of Annex 1 | Not applicable | Not applicable | Not applicable | Material | Director's report: Governance - Governance and management control at Gasunie |
ESRS 2 SBM-1 Involvement in activities related to fossil fuel activities paragraph 40 (d) i | Indicators n. 4 Table #1 of Annex 1 | CDR (EU) 2020/1816, Annex II | Not applicable | Material | Director's report: We are Gasunie - Business model | |
ESRS E1-1 Transition plan to reach climate neutrality by 2050 paragraph 14 | Not applicable | Not applicable | Not applicable | Regulation (EU) 2021-1119 Article 2 (1) | Material | Sustainability report: Emissions - Policy Sustainability report: Emissions - Policy - Climate Transition Plan |
ESRS E1-1 Undertakings excluded from Paris-aligned Benchmarks paragraph 16 (f) | Not applicable | Article 449a Capital Requirements Regulation – CRR; Template 1: Banking book-Climate Change transition risk: Credit quality of exposures by sector, emissions and residual maturity | CDR (EU) 2020/1818, Article 12.1 (d) to (g), and Article 12.2 | Not applicable | Material | Sustainability report: Emissions - Policy - Climate Transition Plan |
ESRS E1-4 GHG emission reduction targets paragraph 35 | Indicator n. 4 Table #2 of Annex 1 | Not applicable | CDR (EU) 2020/1818, Article 6 | Not applicable | Material | Sustainability report: Emissions - Measurable targets Additional information: Appendix Sustainability report - Emissions - Calculation scope 3 emissions |
ESRS E1-5 Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors) paragraph 39 | Indicator n. 5 Table #1 and Indicator n. 5 Table #2 of Annex 1 | Not applicable | Not applicable | Not applicable | Material | Additional information: Appendix Sustainability report - Emissions - Energy consumption and mix |
ESRS E1-5 Energy consumption and mix paragraph 38 | Indicator n. 5 Table #1 of Annex 1 | Not applicable | Not applicable | Not applicable | Material | Additional information: Appendix Sustainability report - Emissions - Energy consumption and mix |
ESRS E1-5 Energy intensity associated with activities in high climate impact sectors paragraphs 41 to 44 | Indicator n. 6 Table #1 of Annex 1 | Not applicable | Not applicable | Not applicable | Not Material | GTS, GUD and some of our holdings are regulated, meaning that public regulators determine what these companies are allowed to earn annually. We have therefore not included an energy intensity based on net earnings in our Sustainability Statement. |
ESRS E1-6 Gross Scope 1, 2, 3 and Total GHG emissions paragraph 45 | Indicators n. 1 and 2 Table #1 of Annex 1 | Not applicable | CDR (EU) 2020/1818, Article 5(1), 6 and 8(1) | Not applicable | Material | Sustainability report: Emissions - Achievement of our goals Additional information: Appendix Sustainability report - Emissions - Our total greenhouse gas emissions Additional information: Appendix Sustainability report - Emissions - Calculation scope 3 emissions |
ESRS E1-6 Gross GHG emissions intensity paragraphs 54 to 56 | Indicators n. 3 Table #1 of Annex 1 | Not applicable | CDR (EU) 2020/1818, Article 8(1) | Not applicable | Material | Sustainability report: Emissions - Achievement of our goals Additional information: Appendix Sustainability report - Emissions - Our total greenhouse gas emissions Additional information: Appendix Sustainability report - Emissions - Calculation scope 3 emissions |
ESRS E1-9 Exposure of the benchmark portfolio to climate-related physical risks paragraph 67 | Not applicable | Not applicable | CDR (EU) 2020/1818, Annex II CDR (EU) 2020/1816, Annex II | Not applicable | Not Material | Phasing option applied with respect to Reporting Requirements 64-70 and Application Requirements 67-81 in line with ESRS 1 Appendix C: List of Phased-in Disclosure Requirements |
ESRS E1-9 Disaggregation of monetary amounts by acute and chronic physical risk paragraph 67 (a) ESRS E1-9 Location of significant assets at material physical risk paragraph 67 (c). |
Not applicable | Article 449a CRR; Final ITS, paragraphs 46 and 47; Template 5: Banking book - Climate change physical risk: Exposures subject to physical risk. | Not applicable | Not applicable | Not Material | Phasing option applied with respect to Reporting Requirements 64-70 and Application Requirements 67-81 in line with ESRS 1 Appendix C: List of Phased-in Disclosure Requirements |
ESRS E1-9 Breakdown of the carrying value of its real estate assets by energy-efficiency classes paragraph 68 (c). | Not applicable | Article 449a CRR; Final ITS, paragraph 34; Template 2: Banking book -Climate change transition risk: Loans collateralised by immovable property -Energy efficiency of the collateral | Not applicable | Not applicable | Not Material | Phasing option applied with respect to Reporting Requirements 64-70 and Application Requirements 67-81 in line with ESRS 1 Appendix C: List of Phased-in Disclosure Requirements |
ESRS E1-9 Degree of exposure of the portfolio to climate-related opportunities paragraph 71 | Not applicable | Not applicable | CDR (EU) 2020/1818, Annex II | Not applicable | Not Material | Phasing option applied with respect to Reporting Requirements 64-70 and Application Requirements 67-81 in line with ESRS 1 Appendix C: List of Phased-in Disclosure Requirements |
ESRS E5-5 Non-recycled waste paragraph 37 (d) | Indicator n. 13 Table #2 of Annex 1 | Not applicable | Not applicable | Not applicable | Material | Sustainability report: Circularity - Achievement of our goals - Outflow |
ESRS E5-5 Hazardous waste and radioactive waste paragraph 39 | Indicator n.9 Table #1 of Annex 1 | Not applicable | Not applicable | Not applicable | Material | Sustainability report: Circularity - Achievement of our goals - Outflow |
ESRS S1-1 Human rights policy commitments paragraph 20 | Indicator n. 9 Table #3 and Indicator n.11 Table #1 of Annex I | Not applicable | Not applicable | Not applicable | Material | Sustainability report: Employee wellbeing - Policy |
ESRS S1-1 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8, paragraph 21 | Not applicable | Not applicable | Not applicable | Not applicable | Material | Sustainability report: Employee wellbeing - Policy |
ESRS S1-1 processes and measures for preventing trafficking in human beings paragraph 22 | Indicator n.11 Table #3 of Annex I | Not applicable | Not applicable | Not applicable | Material | Sustainability report: Employee wellbeing - Policy |
ESRS S1-1 workplace accident prevention policy or management system paragraph 23 | Indicator n.1 Table #3 of Annex I | Not applicable | Not applicable | Not applicable | Material | Sustainability report: Safety - Work safety |
ESRS S1-3 grievance/complaints handling mechanisms paragraph 32 © | Indicator n. 5 Table #3 of Annex I | Not applicable | Not applicable | Not applicable | Material | Director's report: Governance - Corporate governance at Gasunie - Speak Up scheme Director's report: Governance - Corporate governance at Gasunie - Confidential counsellors |
ESRS S1-14 Number of fatalities and number and rate of work-related accidents paragraph 88 (b) and c | Indicator n. 2 Table #3 of Annex I | Not applicable | Not applicable | Not applicable | Material | Sustainability report: Safety - Achievement of our goals |
ESRS S1-14 Number of days lost to injuries, accidents, fatalities or illness paragraph 88 e | Indicator n. 3 Table #3 of Annex I | Not applicable | Not applicable | Not applicable | Material | Phasing option applied with respect to reporting requirements 88 d, 88 e and 89 and application requirements 94 in line with ESRS 1 Appendix C: List of phased-in Disclosure Requirements |
ESRS 2- SBM3 – S2 Significant risk of child labour or forced labour in the value chain paragraph 11 (b) | Indicators n. 12 and n. 13 Table #3 of Annex I | Not applicable | Not applicable | Not applicable | Material | |
ESRS S2-1 Human rights policy commitments paragraph 17 | Indicator n. 9 Table #3 and Indicator n. 11 Table #1 of Annex 1 | Not applicable | Not applicable | Not applicable | Material | |
ESRS S2-1 Policies related to value chain workers paragraph 18 | Indicator n. 11 and n. 4 Table #3 of Annex 1 | Not applicable | Not applicable | Not applicable | Material | |
ESRS S2-1 Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines paragraph 19 | Indicator n. 10 Table #1 of Annex 1 | Not applicable | CDR (EU) 2020/1816, Annex II CDR (EU) 2020/1818, Art 12 (1) | Not applicable | Material | |
ESRS S2-1 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8, paragraph 19 | Not applicable | Not applicable | CDR (EU) 2020/1816, Annex II | Not applicable | Material | |
ESRS S2-4 Human rights issues and incidents connected to its upstream and downstream value chain paragraph 36 | Indicator n. 14 Table #3 of Annex 1 | Not applicable | Not applicable | Not applicable | Material |
Diversity, equity and inclusion (DEI)
We strive to be a true reflection of society. We also want to be a company where everyone’s input contributes to the quality of our organisation, where we can be ourselves, and where we are appreciated for this. We believe that being a diverse and inclusive company leads to more creativity, innovation and better decisions. Only if our company culture values and embraces diversity, equity and inclusion can we successfully transform from a gas transmission system operator to an energy infrastructure company in the coming years.
Policy
To permanently integrate diversity, equity and inclusion (DEI) into our organisational culture, we have developed a framework that rests on five pillars:
- Inclusive leadership: leadership programmes, etc.
- Room for talent: recruitment and career policy, etc.
- Connected employees: employee networks, etc.
- Feeling at home at work: policy on inappropriate behaviour, etc.
- Socially engaged: collaborations with WOMEN Inc., VHTO, TNO, JINC and Randstad Participatie.
The framework provides structure and direction, while at the same time providing sufficient scope to respond to current developments. Working together with our employee networks and other network operators, we also identify opportunities for ongoing improvement. With this approach we are gradually building a company where diversity, equity and inclusion are a given.
Targets and results
Our medium-term goal is to have implemented a DEI frontrunner programme that will place us at the head of the market. In this programme, we will initially be concentrating on aspects like the male/female ratio in management positions, the number of people with poor job prospects we employ, and the unexplained or adjusted gender pay gap. Over the coming years, we will further develop the various actions in the programme.
Gasunie has formulated the following DEI objectives:
Targets DEI | Realisation 2024 | Target 2030 |
---|---|---|
Percentage of women in senior management | 22% | 30% |
People with a distance to the labor market | 52 | 60 |
Unexplained gender pay-gap | 2%* | less than 5% |
Women in management positions
At the end of 2024, women filled 22% of senior management positions at Gasunie, meaning we are well on our way to achieving the 2030 target.
As part of our DEI policy we offer targeted leadership training programmes that contribute to the development of diverse talent in the company. In 2025, Gasunie is focusing on (at least) two female leadership programmes, both in Dutch and English (the latter for German colleagues). Gasunie also pays specific attention to the position of women in our management succession planning and women’s representation in this.
Employment of people with poor job prospects
At the end of 2024, 52 people with poor job prospects were working for Gasunie, 46 in the Netherlands and six in Germany. In 2024, we used an EU public procurement procedure to look for a partner to achieve our objectives.
Unexplained gender pay gap
Gasunie feels that it is important, in anticipation of EU and Dutch legislation, to gain insight into possible divergence at the company from the ‘equal work, equal pay’ principle. We commissioned an external party to carry out a second study in mid-2024. With this objective study, we determined that the unexplained portion of the gender pay gap has remained below 5% and we received valuable advice on what further action Gasunie can take in this area.
Numbers of employees starting with and leaving the company
In 2024, 398 employees were hired and 78 employees left Gasunie.
Employee hires broken down by region, gender and age group
GU | GU-NL | GU-D | |
---|---|---|---|
Head count | |||
Female, under 30 years | 20 | 16 | 4 |
Female, 30 - 50 years | 58 | 41 | 17 |
Female, over 50 years | 14 | 11 | 3 |
Male, under 30 years | 66 | 50 | 16 |
Male, 30 - 50 years | 174 | 141 | 33 |
Male, over 50 years | 66 | 62 | 4 |
Total | 398 | 321 | 77 |
Employee departures broken down by region, gender and age group
GU | GU-NL | GU-D | |
---|---|---|---|
Head count | |||
Female, under 30 years | 3 | 3 | 1 |
Female, 30 - 50 years | 12 | 5 | 7 |
Female, over 50 years | 1 | 0 | 1 |
Male, under 30 years | 5 | 3 | 2 |
Male, 30 - 50 years | 20 | 18 | 2 |
Male, over 50 years | 36 | 28 | 8 |
Total | 78 | 57 | 21 |
Report of the Works Council
In 2024, in addition to its regular activities, the Works Council was involved in various new developments, including several changes on the Executive Board and the Supervisory Board, the significant growth of our company, and Gasunie’s new strategy and course. As it does every year, the Works Council also spoke with various internal and external discussion partners. Below we explain the Works Council’s three key focus points in 2024 and provide a summary of the major requests for advice and requests for consent.
Key focus points
In 2024, the Works Council defined three key focus points that serve as guidance when handling any requests for advice or requests for consent submitted to the Works Council. These are described below.
- Social and physical safety: Safety is always the top priority. This concerns both the physical safety of our employees and social safety, i.e. being able to express your opinion freely, call out unsafe or inappropriate behaviour when you encounter it, and bring issues to the attention of the management. Social safety is a prerequisite for the wellbeing of our employees and for ensuring physical safety.
- Accommodations: We consider accommodations to be a crucial element in enabling us to do our work well. By accommodations we mean our head office, all our buildings and structures in the field (manned and unmanned), and provisions such as lease cars, shared cars and service vehicles, as well as all resources Gasunie employees need to be able to do their work well.
- Effectiveness of decision-making: The world is changing rapidly, and we need to change along with it. Although agility is undoubtedly a good thing, we continue to carefully and critically assess the usefulness and effectiveness of changes and check afterwards whether a decision has had the desired effect. That is why it must be clear in advance what the objective goals are and how they are measured.
Through evaluations, the Works Council assesses the result achieved in respect to each of the key focus points.
Developments
New CEO
At the beginning of 2024, we welcomed Willemien Terpstra as our new CEO, who took over from acting CEO Janneke Hermes. We look forward to her leadership and vision for the future of Gasunie and we hope to continue our constructive collaboration in 2025.
Departure of CFO and HR Director announced
Both our CFO Janneke Hermes and our HR Director Ingrid Kanger have announced their plans to leave the company. Their contributions to Gasunie have been invaluable, and we would like to take this opportunity to thank them for their efforts and the results they have achieved.
Talks with employees across the country
To stay connected with all employees in the company, the Works Council organises various meetings at locations across the Netherlands. These meetings always take the form of an employee lunch, during which we can talk personally with employees and discuss various matters at length. This provides valuable insights we can use when handling requests for advice and requests for consent and which, when appropriate, we raise in consultations with the management of a particular unit or with HR. Topics that come up repeatedly in these discussions are accommodations, the growth of the company, induction and training of new employees, and the course Gasunie is taking. In 2024, we held 7 meetings with employees (2023: 8).
Annual Works Council meeting with the Supervisory Board
Once a year, the Works Council holds an informal meeting at which all members of the Supervisory Board are present. Diederik Samsom – a new member and Chair of the Supervisory Board – attended for the first time. We organised the meeting around our key focus points, which we covered in depth during the discussion. We consider these meetings valuable: they help the Works Council refine its key focus points while the Supervisory Board is brought up to date on the challenges in the company. It’s good to see that the Supervisory Board is well informed about what is going on in the company.
Meetings with the works councils for Gate, NAM and GasTerra
The Works Council maintains close contact with the works councils for Gate, NAM and GasTerra. We find these contacts useful because of the exchange of ideas, knowledge and information. Although the companies have traditionally had a lot in common, major differences have also emerged in recent years. While NAM and GasTerra are faced with retrenchment and the divestment of business units, for Gasunie the talk of the day is the major growth at the company and new energy projects. In both cases, it’s important for the works councils of all the companies to remain connected to the employees and to each other. We also see that some of the people leaving these companies are coming to work for Gasunie.
MPN platform
All works councils of network operators can join the MPN works council platform for network operators, where the participants discuss current topics and exchange knowledge. We see that the various network operators (and so their works councils) face the same issues, like attracting good personnel, safety, and starting up new projects in the context of new energy and artificial intelligence.
Requests for advice and consent
In 2024, the Works Council once again received a large number of requests for advice and requests for consent. We will briefly explain a few of these that stand out:
- The Works Council discussed in detail requests for consent for an alcohol, drugs and medications policy and a medical prevention policy (formerly called the vaccination policy).
- In both of these policies, privacy and physical integrity play a major role. The Works Council's concerns were addressed and it is satisfied with the result achieved in good consultation with the Executive Board.
- The Works Council has been closely involved in the creation of a department dedicated to handling large projects. With Gasunie’s key role in the energy transition, the number of large projects is increasing. These projects have a high risk of failure and require a different set of skills and expertise, which justifies the establishment of a separate department for this. In good consultation, it was concluded that the best approach would be to start with a relatively small department and focus on seeing that the key critical success factors are met.
- The Works Council has agreed to the company engaging students in the BBL (Beroepsbegeleidende leerweg, work-based learning pathway) programme for training as skilled employees. The Works Council believes that this is a good fit with Gasunie’s corporate social responsibility and sees BBL as a way to get Gasunie on the radar of potential employees.
Growth of the company
Our company once again grew considerably in 2024. Steps have been taken to improve the induction process, to make new employees feel at home more quickly and to give them the support they need. Still, challenges remain in this area. In these hectic times, it is also essential that we be aware of the workload carried by each employee and that we strive to ensure that the company is diverse, equitable and inclusive.
Review of Gasunie’s strategy
The Works Council has been involved in the review of the strategy at various times. The previous strategy, dating from 2016, has been reviewed and refined to make it suitable for current times. Where necessary, changes will be made to the organisation to bring it more into line with this new strategy. As the Works Council, we remain involved in the implementation of this.
A last word
It is clear to the Works Council that Gasunie is operating in a dynamic environment. Gasunie is taking major steps towards playing a leading role in the energy transition while also providing affordable, reliable, sustainable natural gas transmission. Due to external factors, we sometimes have to take on additional work on top of the work already planned, while sometimes having to slow down in other areas. This requires the company to be dynamic, which we also see reflected in the requests for advice and requests for consent.
Impact-based reporting
Measuring our impact enables us to place a monetary value on the influence Gasunie has on society and the environment, provides us with better insight into our impact, and helps us focus on this in our decision-making. We process the results in our annual impact report. Gasunie’s accountability document for its Impact Based Reporting (Verantwoordingsdocument Impact Based Reporting) delves deeper into the information included in the annual report and provides supporting material. This document is available for download (in Dutch).
This is the second year that Gasunie is presenting its impact report in its annual report. The impact model has been expanded this year to include the positive impact on the development of employees and the impact through the procurement of materials and waste. A number of these impacts are directly related to Gasunie’s material topics.
Many of the major infrastructure companies in the Netherlands are working on measuring, reporting on and managing their impacts. Gasunie recognises the importance of working on this as a sector and is, therefore, a member of the Verbond voor Brede Welvaart (alliance for broad prosperity) and the Sectorsamenwerking Brede Welvaart (industry partnership to promote broad prosperity). In the coming years, we want to measure and report on an increasing number of impacts so that we will be increasingly better able to compare our impact report with those of other TSOs/companies.
Our impact report comprises six sections, each dedicated to a ‘capital’: in addition to financial capital, there is a section each for manufactured, intellectual, natural, social & relationship and human capital.
Financial capital
Financial capital comprises the value of incoming and outgoing financial flows as shown in the financial statements.
Manufactured capital
Manufactured capital represents the physical value that Gasunie adds through reliable energy transmission. The contribution gas transmission by Gasunie makes to the wellbeing of consumers is valued at € 540 million. Two developments have occurred that have reduced the value compared to last year. Firstly, the offtake of gas transmitted has decreased and, secondly, the high energy prices have resulted in a lower level of social value. The lower gas consumption and network prices also result in a lower value of gas transmission for business customers (€ 960 million). Gasunie is continuing to invest heavily in the energy transition, which is why the value through the procurement of goods for gas transmission (€ 1,680 million negative) is still high.
Human capital
In 2024, we included the social impact through the development of Gasunie employees (€ 19 million) in our impact report for the first time. Investing in programmes like the FLOW performance cycle, the GoodHabitz online learning platform and targeted leadership programmes is essential for Gasunie to ensure a safe, inclusive, productive working environment. This new component reflects the positive impact, now and in the future, of education, training and growth opportunities for society, Gasunie, and for future employers.
We also measured work-related sickness absence and work accidents, matters that are directly related to the material topic of safety. At € 0.3 million, the negative impact due to sickness absence and work accidents was more than 20% higher this year than last year, largely due to the increase in FTEs (+15%).
Natural capital
Bringing about the energy transition requires a lot of material resources and, for this reason, circularity is a material topic for Gasunie. Accordingly, we have added the ecological costs of the use of steel as a resource (€ 1.0 million) and the damage due to waste (€ 60 thousand) to our impact report this year. By adding these new impacts we gain (and can provide) a better understanding of the effects of resource use and waste flows. We continue to work to minimise this impact in the future and to make more efficient use of material resources.
Emissions are also a material topic for Gasunie. Our contribution to climate change through CO2 emissions was valued at € 57 million this year. Our Scope 1 emissions decreased slightly, while Scope 2 emissions dropped by two thirds as a result of thermal energy from port water being used for the regasification of LNG rather than the ship generators that were initially used. The lower prices Gasunie charged in 2024 also reduced Gasunie’s share in the overall gas transmission value chain, meaning that less of the emissions were attributable to Gasunie.
Risk management
Risks arising from CRA
The Governance section describes our top 10 risks at corporate level and the associated control measures. The descriptions of the other risks are given below.
No. | Title | Description |
---|---|---|
11 | Disruptions in the supply chain | This is the risk that Gasunie will face disruptions in the supply chain due to problems at suppliers or in logistics, which could result in delays in projects, higher operating expenses and/or customer dissatisfaction due to delayed deliverables. |
12 | Third-party risk | This is the risk that Gasunie will be confronted with unwanted events as a result of insufficient screening, inadequate due diligence and such when outsourcing and collaborating with third parties (suppliers, contractors, etc.) and non-compliance or poor performance on the part of third parties, which could lead to disruptions in business operations, fines/sanctions, fraudulent activities and/or reputational damage. |
13 | Regulatory risk | This is the risk that Gasunie will be faced with changes (either expected or unexpected) in requirements and obligations as a result of amended regulations (by ACM/BNetzA or other authorities), which could result in lower revenue, increased costs, fines/sanctions and/or reputational damage. |
14 | Higher financing costs | This is the risk that Gasunie will be faced with significantly higher financing costs due to changing conditions in the financial markets and/or the implementation of the strategic investment agenda, which could lead to lower returns and/or a lower credit rating. |
15 | Physical security | This is the risk that Gasunie will encounter problems relating to physical security as a result of having taken insufficient security measures, lack of resilience against attacks and protests and/or insufficient staff training in safety/security protocols, which could result in injuries to employees, interruption of business operations, legal liability and/or reputational damage. |
16 | Non-compliance with laws and regulations | This is the risk of Gasunie not complying with laws or regulations due to insufficient awareness, lack of compliance training and/or understaffing in supervisory functions, which could result in legal sanctions, fines, increased time pressure, reputational damage and/or business disruptions. |
17 | Technological risk | This is the risk of Gasunie facing reduced demand for transmission, storage and terminal capacity due to technological breakthroughs (e.g. in battery technology) that fundamentally change the role of molecules and/or advances that increase decentralisation of supply and demand, which could result in early write-down of assets and/or lower revenue. |
18 | Interruption of gas transmission | This is the risk that Gasunie will be faced with an interruption of gas transmission due to unexpected events like natural disasters (including climate change), serious business disruptions and/or social unrest, which could result in interruptions in operations, damage to assets, delays in project implementation and/or significant costs for crisis management. |
Disclaimer
Where this report refers to ‘we’ or ‘us’, this means the activities of N.V. Nederlandse Gasunie, unless otherwise explicitly specified. Activities of the two segments of Gasunie always refer to Gasunie Deutschland (GUD) and Gasunie Transport Services (GTS).
In the event of inconsistencies or differences of interpretation between the Dutch report and the English report, the Dutch report shall prevail.