• Conciseness

Key observations:

The EnBW Annual Report contains a section on the "Basis for the presentation of the report."  This brief discussion includes (1) an overview of the organization's materiality determination process, (2) commentary on the reporting boundary, and (3) reference to the significant frameworks and methods used to quantify and evaluate material matters.  The use of links and references to additional information elsewhere in the report keeps this introductory discussion concise and easily digestible.