Investor Update November 2023

ENVIRONMENTAL, SOCIAL & GOVERNANCE Material focus areas Health & Safety Water Management Culture ESG Emissions Management MATERIAL FOCUS AREAS enerPLUS Approach Integrate key ESG factors that can reduce risk and support business resilience ■ Clear, consistent disclosure of ESG information allows stakeholders to make informed decisions Integration Identify focus areas that could materially impact company value Establish goals and targets relative to our material focus areas Integrate objectives Oversight Senior leadership team is deeply involved in the identification of material focus areas and, in conjunction with the Board of Directors, in setting objectives and targets and targets throughout the organization " Focus areas are integrated into enerPLUS Community Engagement ESG REPORT 2023 enterprise risk management 9 YEARS OF ESG & SUSTAINABILITY REPORTING DISCLOSURE & REPORTING FRAMEWORK AXPC " CDP GRI 11 IPIECA SASB " TCFD 29

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