We base our CR reporting on the guidelines (G3) of the Global Reporting Initiative (GRI), including the Electric Utility Sector Supplement Pilot Version 1.0, available in February 2009. According to company self assesment E.ON's CR reporting 2008 fulfills application level "B+" of the GRI guidelines. That means that we are reporting on the indicators required by the GRI in less detail than in previous years. This was a conscious decision:

The GRI guidelines apply to all sectors and types of organization. This means that not all indicators are relevant for E.ON. In previous years, we have been able to build up an increasingly good understanding of which topics are relevant for us, allowing us to focus on developing further in the particularly relevant GRI indicators. At the same time, last year marked the first year we reported according to the specifications of the Institutional Investors Group on Climate Change (IIGCC). E.ON made this move in response to the perceived trend towards more specific information requirements among stakeholders. This particularly relates to providing information on the key issues for E.ON. These developments have meant that a greater focus has been placed on the GRI relevant content we report on.

Compared to our CR Report 2007, we have revised our set of indicators and adjusted it in line with the changing information requirements of our stakeholders. Our accounting methods are adjusted with financial consolidation and accounting methods.

The GRI Content Index shows our approach to reporting at a glance. It lists:

• which indicators we report on and to what extent,
• whereabouts on our websites they can be found and
• which we are unable to include due to certain circumstances.