In this integrated Annual Report for the OR Group, an account is given of the status and development of the sustainability factors that can be found in the ESG Reporting Guidelines of Nasdaq and the Chamber of Commerce, as well as factors that OR also considers important. OR therefore considers each year's Annual Report as the company's sustainability report.

This report is published alongside Reykjavík Energy's Consolidated Annual Financial Statements. On the websites of the companies within the group, you can also find various information on environmental, financial and staff issues, which are updated more frequently than annually.

In addition to the Annual Report, RE submits a variety of data to public regulators in accordance with the operating licenses held by the companies in the group. There is the most extensive data on resource utilisation for each year. By participating in various collaborations, RE also delivers public reports on various sustainability aspects of its operations. These include:

• Reports on climate issues relating to Science Based Targets initiative.
• Impact Reports in connection with the issuance of green bonds
• Reports to the Climate Disclosure Project
• Interim reports on the Group's UN's SDGs, listed on sdgs.un.org/goals
• Reports to Global Compact

ESG risk assessment

Two rating companies evaluate the performance of Reykjavík Energy's ESG risks. Such an assessment is part of Moody's credit rating, and Icelandic investors have obtained the rating company Reitun to make such an assessment of the group's performance.

Reitun's result in 2023 was that "Reykjavík Energy excels in the ESG evaluation by Reitun, just as in previous years."