Constellation Energy Corp 10-Q

ITEM 4. CONTROLS AND PROCEDURES Disclosure Controls and Procedures During the first quarter of 2026, our principal executive officer and principal financial officer, evaluated the effectiveness of our disclosure controls and procedures related to the recording, processing, summarizing, and reporting of information in periodic reports that we file or submit with the SEC. These disclosure controls and procedures have been designed to ensure that (a) information relating to our consolidated subsidiaries, is accumulated and made known to our management, including our principal executive officer and principal financial officer, by other employees as appropriate to allow timely decisions regarding required disclosure, and (b) this information is recorded, processed, summarized, and reported, as applicable, within the time periods specified in the SEC's rules and forms. Due to the inherent limitations of control systems, not all misstatements may be detected. These inherent limitations include the realities that judgments in decision-making can be faulty and that breakdowns can occur because of simple error or mistake. Additionally, controls could be circumvented by the individual acts of some persons or by collusion of two or more people. Accordingly, as of March 31, 2026, our principal executive officer and principal financial officer concluded that our disclosure controls and procedures were effective to accomplish their objectives. Changes in Internal Control Over Financial Reporting We continually strive to improve our disclosure controls and procedures to enhance the quality of our financial reporting and to maintain dynamic systems that change as conditions warrant. During the first quarter of 2026, we completed the acquisition of Calpine and are in the process of integrating Calpine into our system of internal control over financial reporting. We anticipate that Calpine will be fully incorporated into our annual assessment of internal control over financial reporting for the fiscal year ending December 31, 2026. There have been no other changes in internal control over financial reporting that occurred during the first quarter of 2026 that have materially affected, or are reasonably likely to materially affect, any of our internal control over financial reporting. 74 Table of Contents PART II. OTHER INFORMATION (Dollars in millions except per share data, unless otherwise noted)