Non-provision of tax services by the auditor

The services provided by the audit firm during the year 2023 correspond to the Financial Statement Audit services, as well as to the limited review of the Interim Financial Statements and other services related to the Audit.

In fiscal year 2023, the auditor did not provide tax services, or other services other than the above.  Via this link, the integrated report of activities of the Committees of the Board of Directors is available.

Endesa's criminal risk prevention model

Endesa has a solid regulatory framework that sets out its values and principles with regard to ethics, integrity and corporate responsibility, and establishes guidelines to govern the actions of its collaborators, helping to build a strong culture of ethics and compliance. The Code of Ethics and the Zero Tolerance Plan Against Corruption represent the pillars of this culture, which is reinforced, among others, by Endesa's criminal risk prevention model.

Endesa has been certified by AENOR for its management model for the prevention of criminal offences in accordance with the provisions of the UNE 19601 Standard.

The purpose of this model is to prevent the commission of offences within its activity. The model is the creation of a structured and organic system of procedures and monitoring and control activities suitable for preventing the commission of crimes under its purview, i.e., those that could result in criminal liability for the legal entities of its business group.

The criminal risks covered by the model include money laundering and the crime of asset stripping.

All members of the company are responsible for its execution and compliance with the model. The model is available on the company's intranet and initiatives are promoted for its dissemination and understanding (e.g. mandatory online training).

In addition, all members of the organization commit to compliance with the model through express declarations of commitment or through clauses incorporated into their employment contracts. Endesa's General Terms and Conditions also include clauses confirming suppliers' commitment to adhere to ethical standards and crime prevention regulations.

In addition, the model is continuously monitored by the Supervision Committee. Internal audit conducts regular reviews of the suitability of the model's design and operation. The results of this supervision are submitted to the Audit and Compliance Committee, which is the body responsible for supervising the operation and compliance of the model.

The model consists of five elements that jointly guarantee a suitable control system for criminal risk prevention:

• Defining the control environment for the processes, ensuring the teams are informed.
• Evaluation: Assessing the design and operating efficiency of the control activities proposed in the model, as well as the associated risk.
• Defining action plans for any shortcomings.
• Response to non-compliance: In the event of non-compliance, ENDESA applies the measures established in its Fifth Framework Agreement to ensure consistent treatment under current legislation. The SC coordinates the necessary investigations.

Updating and measuring compliance indicators to monitor the main aspects of ENDESA's Criminal Compliance and Anti-Bribery System and measure its effectiveness.