Consolidated Financial Statements

The report presents Acea Group's consolidated 2025 sustainability disclosures under ESRS and CSRD, including a double materiality assessment and EU Taxonomy analysis. It reports gross Scope 1 emissions of 405,605 tCO2e, location-based Scope 2 emissions of 304,660 tCO2e and Scope 3 emissions of 2,210,864 tCO2e, with 39% of total energy consumption from renewable sources. The workforce stood at 9,020 employees and women represented 46% of the 13-member Board of Directors. The report also describes SBTi-validated 2032 reduction targets and net-zero commitments for Water and Energy by 2040 and Environment by 2050.