Fair Pay & Worker Respect

The ratio of the annual total remuneration of the highest-paid individual to the median annual total remuneration of all employees was 7.20 in the reporting year.

The unadjusted gender pay gap across the group was 13.32 percent in 2024.

Fair Trade & Ethical Sourcing

ABO Energy conducts risk-based business partner reviews of direct suppliers at least once a year.

The company has reported no known incidents of forced or child labor in the last three years, identifying these as significant risks. It systematically integrates human rights and environmental issues into its company-wide risk and supplier management system. A whistleblowing channel, launched in early 2024, ensures prompt review of reports and appropriate corrective actions. Furthermore, suppliers are contractually obliged to comply with ABO Energy's Supplier Code of Conduct, which includes ethical sourcing clauses. Non-compliance with this code may be considered a material breach of the main agreement, potentially leading to immediate contract termination.

Honest & Fair Business

ABO Energy received a 100-point score in the “controversies” category from imug rating GmbH in June 2024, indicating no involvement in controversial business activities.

The company reported zero euros in significant ethics-related fines, sanctions, or damages paid in 2024, with no known cases of corruption or bribery. The parent company’s individual and consolidated financial statements as of December 31, 2024, were 100% audited by an independent external firm. ABO Energy has a comprehensive anti-corruption policy aligned with international standards, including clear principles against bribery and facilitation payments. 100% of employees at ABO Energy Suomi completed Code of Conduct training in 2024. The company operates a company-wide, public, multi-lingual whistleblower system managed by an external service provider, ensuring anonymity and protection. Whistleblowers receive acknowledgment within 7 days and feedback on the report's handling within 3 months. The system has received 9 reported cases. However, an external audit of the entire sustainability report was not part of the voluntary reporting for 2024, despite various specific aspects like management systems (ISO 9001, ISO 45001), half of its sites (Ökoprofit), and supplier monitoring being externally verified.

Kind to Animals

ABO Energy contributed €5,000 in 2024 to the restoration of the Väisälänmäki Culture and Nature Trail, which included restoring traditional biotopes and controlling invasive species.

This funding represents approximately 0.0011% of the company's 2024 revenue of €446.4 million. No measurable outcomes for species recovery or habitat restoration from this initiative are reported. The company also reported an estimated total biodiversity footprint of 4.33 nature value hectares from its constructed wind power projects in 2024. While the company conducts environmental impact assessments, avoids construction in protected areas, and relocated one turbine to minimize potential impacts on biodiversity, these are primarily mitigation efforts rather than documented positive conservation impacts.

No War, No Weapons

ABO Energy's core business is exclusively focused on renewable energy projects, primarily wind and solar power, with no evidence of involvement in arms or defense contracts, or the development or sale of dual-use technologies. The company has no reported exposure to any weapons. In 2024, it reported zero significant fines, sanctions, or damages, indicating no issues with sales to embargoed regimes.

Its Supplier Code of Conduct outlines comprehensive ethical standards, including adherence to the UN Guiding Principles on Business and Human Rights and humanitarian procurement standards. The company reported zero cases of human rights violations and zero cases of corruption or bribery in 2024, demonstrating 100% compliance with these ethical red lines.

Planet-Friendly Business

The provided articles primarily focus on ABO Energy's financial performance, project development, and future sustainability plans, rather than its current operational environmental performance. While the company develops renewable energy projects and states it implements individual compensation measures for biodiversity

, no specific, quantifiable data is available for its own Scope 1, 2, or 3 greenhouse gas emissions, operational renewable energy consumption, water usage, waste diversion rates, or green building certifications. There is a mention of a 'very good' rating in an independent sustainability assessment in 2024 , and plans to introduce a carbon footprint calculation methodology in early 2024 , but no actual emissions data or specific details to align with the rubric's quantitative thresholds for any KPI.

Respect for Cultures & Communities

ABO Energy has established at least three formal partnerships with indigenous or local community groups, including Acadia First Nation, Miawpukek First Nation, and the Town Council of Arraya de Oca.

For one project, Acadia First Nation holds a 51% partnership, demonstrating significant community governance inclusion. The company has no reported cultural appropriation incidents and actively protects cultural sites by designing project layouts to avoid industrial heritage records, such as an early 19th-century stillhouse. No cultural incidents have been reported , and a whistleblowing channel is available for reporting irregularities. The company reinvested approximately 0.073% (€19,150) of its 2024 turnover in local community development projects and directed approximately 0.0245% (€6,400) of its 2024 turnover to cultural preservation initiatives and cultural heritage organizations.

Safe & Smart Tech

No specific, concrete data points were provided in the articles for any of the KPIs under the 'Safe & Smart Tech' ethical value for ABO Energy. Article 0 discusses general security awareness training effectiveness but explicitly states it is not specific to AB9.XETRA.

Article 1 focuses on ABO Energy's overall sustainability performance and explicitly states that no data is available for data security, AI ethics, or other topics relevant to Safe & Smart Tech.

Zero Waste & Sustainable Products

ABO Energy has implemented several waste reduction initiatives, including applying the waste hierarchy tool in its operations, focusing on minimizing, reusing, and recycling materials at construction sites, and providing site-specific waste management guidelines for contractors and subcontractors.

In 2024, employees received training in office waste management, and outdated IT equipment is recycled. The company's Supplier Code of Conduct, adopted in December 2022, implemented in 2023, and updated in 2024, includes environmental protection requirements for business partners and direct suppliers, who are checked through supplier screenings.