We base our reporting on the guidelines (G3) as outlined by the Global Reporting Initiative (GRI), including the Electric Utility Sector Supplement issued in September 2007. The GRI confirmed that our reporting meets Application Level A+, the highest category for companies following GRI guidelines.

We would like to pass on the experience we have gained in the past few years by compiling GRI-compliant CR Reports and in our role as a GRI Organizational Stakeholder. We have already put this experience to good use in our work helping to conceive the sector supplement of GRI guidelines specifically aimed at companies in the electricity industry.

Since our last CR Report, we have revised our indicators as well as realigning and updating them to fit the changing information requirements of our stakeholders. On top of that, we have also further revised our method of calculation to keep in line with financial consolidation and calculation methods. E.ON AG’s CR reporting encompasses direct contributions from the Central Europe, Nordic, Pan-European Gas, U.K. and U.S. Midwest market units as well as the corresponding business units. The figures included in our CR Report 2007 and communicated on our CR website apply to all subsidiaries and power plants in which E.ON owns a majority stake and which are fully consolidated into E.ON’s Consolidated Financial Statements. They have been adjusted for discontinued operations in 2005 and 2006. Investments in new markets made in 2007, including activities in Russia and in the area of renewable energy, are yet to be integrated into the group’s CR reporting system, with the exception of the personnel-related figures. The figures on the pages of the workplace section have been adjusted to the size of E.ON Group in 2007 for all four years.

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

• which indicators we report on,
• whereabouts in the CR Report or on our websites they can be found and
• which we are unable to include.