EU Taxonomy Regulation Reporting Forms
EU Taxonomy – Turnover
Turnover | ||||||||||||||||||||||||||||||||||||||||
Substantial contribution criteria | DNSH criteria | Category | ||||||||||||||||||||||||||||||||||||||
Code(s) | Turnover | Proportion of Turnover, year 2023 | Climate change mitigation | Climate change adaptation | Water and marine resources | Circular economy | Pollution | Biodiversity and ecosystems | Climate change mitigation | Climate change adaptation | Water and marine resources | Circular economy | Pollution | Biodiversity and ecosystems | Minimum safeguards | Proportion of Taxonomy aligned (A.1.) or eligible (A.2.) Turnover, year 2022 | Category enabling activity | Category transitional activity | ||||||||||||||||||||||
Economic Activities | € million | % | Y; N; N/EL** | Y; N; N/EL | Y; N; N/EL | Y; N; N/EL | Y; N; N/EL | Y; N; N/EL | Y/N | Y/N | Y/N | Y/N | Y/N | Y/N | Y/N | % | E | T | ||||||||||||||||||||||
A. Taxonomy-eligible activities | ||||||||||||||||||||||||||||||||||||||||
A.1 Environmentally sustainable activities (Taxonomy-aligned)* | ||||||||||||||||||||||||||||||||||||||||
Construction of new buildings | CCM 7.1 | 250 | 4.1 | Y | N/EL | N/EL | – | N/EL | N/EL | Y | Y | Y | Y | Y | Y | Y | 3.9 | |||||||||||||||||||||||
Acquisition and ownership of buildings | CCM 7.7 | 931 | 15.3 | Y | N/EL | N/EL | N/EL | N/EL | N/EL | Y | Y | Y | Y | Y | Y | Y | 6.6 | |||||||||||||||||||||||
Electricity generation using solar photovoltaic technology | CCM 4.1 | 2 | 0.0 | Y | N/EL | N/EL | N/EL | N/EL | N/EL | Y | Y | Y | Y | Y | Y | Y | 0.0 | |||||||||||||||||||||||
Turnover of environmentally sustainable activities (Taxonomy-aligned) (A.1) | 1,184 | 19.4 | 19.4 | 0.0 | – | – | – | – | Y | Y | Y | Y | Y | Y | Y | 10.6 | ||||||||||||||||||||||||
of which Enabling | 0 | 0.0 | 0 | 0 | – | – | – | – | Y | Y | Y | Y | Y | Y | Y | 0.0 | E | |||||||||||||||||||||||
of which Transitional | 0 | 0.0 | 0 | 0 | Y | Y | Y | Y | Y | Y | Y | 0.0 | T | |||||||||||||||||||||||||||
A.2 Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) | ||||||||||||||||||||||||||||||||||||||||
EL; N/EL*** | EL; N/EL | EL; N/EL | EL; N/EL | EL; N/EL | EL; N/EL | |||||||||||||||||||||||||||||||||||
Construction of new buildings | CCM 7.1/CE 3.1 | 104 | 1.7 | EL | N/EL | N/EL | EL | N/EL | N/EL | 2.6 | ||||||||||||||||||||||||||||||
Acquisition and ownership of buildings | CCM 7.7 | 4,650 | 76.3 | EL | N/EL | N/EL | N/EL | N/EL | N/EL | 82.5 | ||||||||||||||||||||||||||||||
Turnover of Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) (A.2) | 4,753 | 78.0 | 78.0 | 0 | 0 | 0 | 0 | 0 | 85.1 | |||||||||||||||||||||||||||||||
A. Turnover of Taxonomy eligible activities (A1.+A2) | 5,937 | 97.4 | 97.4 | 0 | 0 | 0 | 0 | 0 | 95.7 | |||||||||||||||||||||||||||||||
B. Taxonomy-non-eligible activities | ||||||||||||||||||||||||||||||||||||||||
Turnover of Taxonomy-non-eligible activities | 159 | 2.6 | ||||||||||||||||||||||||||||||||||||||
Total | 6,096 | 100.0 | ||||||||||||||||||||||||||||||||||||||
- *With regard to EU environmental objectives 3 to 6, the disclosure obligation for the 2023 reporting year extends exclusively to taxonomy eligibility.
- **“Y”: Yes, Taxonomy-eligible and Taxonomy-aligned activity with the relevant EU environmental objective; “N”: No, Taxonomy-eligible but not Taxonomy-aligned activity with the relevant EU environmental objective; “N/EL”: Taxonomy-non-eligible activity for the relevant EU environmental objective.
- ***“EL”: Taxonomy-eligible activity for the relevant EU environmental objective; “N/EL”: Taxonomy-non-eligible activity for the relevant EU environmental objective.
EU Taxonomy – CapEx
CapEx | ||||||||||||||||||||||||||||||||||||||||
Substantial contribution criteria | DNSH criteria | Category | ||||||||||||||||||||||||||||||||||||||
Code(s) | CapEx | Proportion of CapEx, year 2023 | Climate change mitigation | Climate change adaptation | Water and marine resources | Circular economy | Pollution | Biodiversity and ecosystems | Climate change mitigation | Climate change adaptation | Water and marine resources | Circular economy | Pollution | Biodiversity and ecosystems | Minimum safeguards | Proportion of Taxonomy aligned (A.1.) or eligible (A.2.) CapEx, year 2022 | Category enabling activity | Category transitional activity | ||||||||||||||||||||||
Economic Activities | € million | % | Y; N; N/EL** | Y; N; N/EL | Y; N; N/EL | Y; N; N/EL | Y; N; N/EL | Y; N; N/EL | Y/N | Y/N | Y/N | Y/N | Y/N | Y/N | Y/N | % | E | T | ||||||||||||||||||||||
A. Taxonomy-eligible activities | ||||||||||||||||||||||||||||||||||||||||
A.1 Environmentally sustainable activities (Taxonomy-aligned)* | ||||||||||||||||||||||||||||||||||||||||
Renovation of existing buildings | CCM 7.2 | 95 | 7.9 | Y | N/EL | N/EL | – | N/EL | N/EL | Y | Y | Y | Y | Y | Y | Y | 9.6 | T | ||||||||||||||||||||||
Installation, maintenance and repair of energy efficiency equipment | CCM 7.3 | 13 | 1.1 | Y | N/EL | N/EL | N/EL | N/EL | N/EL | Y | Y | Y | Y | Y | Y | Y | 3.2 | E | ||||||||||||||||||||||
Installation, maintenance and repair of charging stations for electric vehicles in buildings (and parking spaces attached to buildings) | CCM 7.4 | 1 | 0.1 | Y | N/EL | N/EL | N/EL | N/EL | N/EL | Y | Y | Y | Y | Y | Y | Y | 0.0 | E | ||||||||||||||||||||||
Installation, maintenance and repair of instruments and devices for measuring, regulation and controlling energy performance of buildings | CCM 7.5 | 8 | 0.7 | Y | N/EL | N/EL | N/EL | N/EL | N/EL | Y | Y | Y | Y | Y | Y | Y | 0.3 | E | ||||||||||||||||||||||
Installation, maintenance and repair of renewable energy technologies | CCM 7.6 | 30 | 2.5 | Y | N/EL | N/EL | N/EL | N/EL | N/EL | Y | Y | Y | Y | Y | Y | Y | 0.2 | E | ||||||||||||||||||||||
Acquisition and ownership of buildings | CCM 7.7 | 179 | 14.9 | Y | N/EL | N/EL | N/EL | N/EL | N/EL | Y | Y | Y | Y | Y | Y | Y | 17.9 | |||||||||||||||||||||||
CapEx of environmentally sustainable activities (Taxonomy-aligned) (A.1) | 326 | 27.1 | 27.1 | 0.0 | – | – | – | – | Y | Y | Y | Y | Y | Y | Y | 31.2 | ||||||||||||||||||||||||
of which Enabling | 52 | 4.4 | 4.4 | 0 | – | – | – | – | Y | Y | Y | Y | Y | Y | Y | 3.7 | E | |||||||||||||||||||||||
of which Transitional | 95 | 7.9 | 7.9 | 0 | Y | Y | Y | Y | Y | Y | Y | 9.6 | T | |||||||||||||||||||||||||||
A.2 Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) | ||||||||||||||||||||||||||||||||||||||||
EL; N/EL*** | EL; N/EL | EL; N/EL | EL; N/EL | EL; N/EL | EL; N/EL | |||||||||||||||||||||||||||||||||||
Renovation of existing buildings | CCM 7.2/CE 3.2 | 187 | 15.6 | EL | N/EL | N/EL | EL | N/EL | N/EL | 10.3 | ||||||||||||||||||||||||||||||
Installation, maintenance and repair of energy efficiency equipment | CCM 7.3 | 0 | 0.0 | EL | N/EL | N/EL | N/EL | N/EL | N/EL | 0.0 | ||||||||||||||||||||||||||||||
Installation, maintenance and repair of charging stations for electric vehicles in buildings (and parking spaces attached to buildings) | CCM 7.4 | 0 | 0.0 | EL | N/EL | N/EL | N/EL | N/EL | N/EL | 0.0 | ||||||||||||||||||||||||||||||
Installation, maintenance and repair of instruments and devices for measuring, regulation and controlling energy performance of buildings | CCM 7.5 | 0 | 0.0 | EL | N/EL | N/EL | N/EL | N/EL | N/EL | 0.0 | ||||||||||||||||||||||||||||||
Installation, maintenance and repair of renewable energy technologies | CCM 7.6 | 0 | 0.0 | EL | N/EL | N/EL | N/EL | N/EL | N/EL | 0.0 | ||||||||||||||||||||||||||||||
Acquisition and ownership of buildings | CCM 7.7 | 577 | 47.9 | EL | N/EL | N/EL | N/EL | N/EL | N/EL | 54.7 | ||||||||||||||||||||||||||||||
Manufacture of low carbon technologies for transport | CCM 3.3 | 26 | 2.2 | EL | N/EL | N/EL | N/EL | N/EL | N/EL | – | ||||||||||||||||||||||||||||||
Manufacture of electrical and electronic equipment | CE 1.2 | 8 | 0.6 | N/EL | N/EL | N/EL | EL | N/EL | N/EL | – | ||||||||||||||||||||||||||||||
CapEx of Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) (A.2) | 798 | 66.3 | 65.7 | 0 | 0 | 0.6 | 0 | 0 | 65 | |||||||||||||||||||||||||||||||
A. CapEx of Taxonomy eligible activities (A1.+A2) | 1,124 | 93.4 | 92.8 | 0 | 0 | 0.6 | 0 | 0 | 96.2 | |||||||||||||||||||||||||||||||
B. Taxonomy-non-eligible activities | ||||||||||||||||||||||||||||||||||||||||
CapEx of Taxonomy-non-eligible activities | 79 | 6.6 | ||||||||||||||||||||||||||||||||||||||
Total | 1,203 | 100.0 | ||||||||||||||||||||||||||||||||||||||
- *With regard to EU environmental objectives 3 to 6, the disclosure obligation for the 2023 reporting year extends exclusively to taxonomy eligibility.
- **“Y”: Yes, Taxonomy-eligible and Taxonomy-aligned activity with the relevant EU environmental objective; “N”: No, Taxonomy-eligible but not Taxonomy-aligned activity with the relevant EU environmental objective; “N/EL”: Taxonomy-non-eligible activity for the relevant EU environmental objective.
- ***“EL”: Taxonomy-eligible activity for the relevant EU environmental objective; “N/EL”: Taxonomy-non-eligible activity for the relevant EU environmental objective.
EU Taxonomy – OpEx
OpEx | ||||||||||||||||||||||||||||||||||||||||
Substantial contribution criteria | DNSH criteria | Category | ||||||||||||||||||||||||||||||||||||||
Code(s) | OpEx | Proportion of OpEx, year 2023 | Climate change mitigation | Climate change adaptation | Water and marine resources | Circular economy | Pollution | Biodiversity and ecosystems | Climate change mitigation | Climate change adaptation | Water and marine resources | Circular economy | Pollution | Biodiversity and ecosystems | Minimum safeguards | Proportion of Taxonomy aligned (A.1.) or eligible (A.2.) OpEx, year 2022 | Category enabling activity | Category transitional activity | ||||||||||||||||||||||
Economic Activities | € million | % | Y; N; N/EL** | Y; N; N/EL | Y; N; N/EL | Y; N; N/EL | Y; N; N/EL | Y; N; N/EL | Y/N | Y/N | Y/N | Y/N | Y/N | Y/N | Y/N | % | E | T | ||||||||||||||||||||||
A. Taxonomy-eligible activities | ||||||||||||||||||||||||||||||||||||||||
A.1 Environmentally sustainable activities (Taxonomy-aligned)* | ||||||||||||||||||||||||||||||||||||||||
Acquisition and ownership of buildings | CCM 7.7 | 58 | 14.0 | Y | N/EL | N/EL | N/EL | N/EL | N/EL | Y | Y | Y | Y | Y | Y | Y | 12.3 | |||||||||||||||||||||||
OpEx of environmentally sustainable activities (Taxonomy-aligned) (A.1) | 58 | 14.0 | 14.0 | 0.0 | – | – | – | – | Y | Y | Y | Y | Y | Y | Y | 12.3 | ||||||||||||||||||||||||
of which Enabling | 0 | 0.0 | 0 | 0 | – | – | – | – | Y | Y | Y | Y | Y | Y | Y | 0.0 | E | |||||||||||||||||||||||
of which Transitional | 0 | 0.0 | 0 | 0 | Y | Y | Y | Y | Y | Y | Y | 0.0 | T | |||||||||||||||||||||||||||
A.2 Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) | ||||||||||||||||||||||||||||||||||||||||
EL; N/EL*** | EL; N/EL | EL; N/EL | EL; N/EL | EL; N/EL | EL; N/EL | |||||||||||||||||||||||||||||||||||
Acquisition and ownership of buildings | CCM 7.7 | 338 | 81.9 | EL | N/EL | N/EL | N/EL | N/EL | N/EL | 82.9 | ||||||||||||||||||||||||||||||
OpEx of Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) (A.2) | 338 | 81.9 | 81.9 | 0 | 0 | 0 | 0 | 0 | 82.9 | |||||||||||||||||||||||||||||||
A. OpEx of Taxonomy eligible activities (A1.+A2) | 396 | 96.0 | 96.0 | 0 | 0 | 0 | 0 | 0 | 95.3 | |||||||||||||||||||||||||||||||
B. Taxonomy-non-eligible activities | ||||||||||||||||||||||||||||||||||||||||
OpEx of Taxonomy-non-eligible activities | 17 | 4.0 | ||||||||||||||||||||||||||||||||||||||
Total | 412 | 100.0 | ||||||||||||||||||||||||||||||||||||||
- *With regard to EU environmental objectives 3 to 6, the disclosure obligation for the 2023 reporting year extends exclusively to taxonomy eligibility.
- **“Y”: Yes, Taxonomy-eligible and Taxonomy-aligned activity with the relevant EU environmental objective; “N”: No, Taxonomy-eligible but not Taxonomy-aligned activity with the relevant EU environmental objective; “N/EL”: Taxonomy-non-eligible activity for the relevant EU environmental objective.
- ***“EL”: Taxonomy-eligible activity for the relevant EU environmental objective; “N/EL”: Taxonomy-non-eligible activity for the relevant EU environmental objective.
Proportion of turnover – Total turnover
Proportion of turnover/Total turnover | ||||
Aligned per objective | Eligible per objective | |||
CCM | 19% | 97% | ||
CCA | 0% | 0% | ||
WTR | 0% | 0% | ||
CE | – | 6% | ||
PPC | 0% | 0% | ||
BIO | 0% | 0% | ||
Proportion of CapEx – Total CapEx
Proportion of CapEx/Total CapEx | ||||
Aligned per objective | Eligible per objective | |||
CCM | 27% | 93% | ||
CCA | 0% | 0% | ||
WTR | 0% | 0% | ||
CE | – | 24% | ||
PPC | 0% | 0% | ||
BIO | 0% | 0% | ||
Proportion of OpEx – Total OpEx
Proportion of OpEx/Total OpEx | ||||
Aligned per objective | Eligible per objective | |||
CCM | 14% | 96% | ||
CCA | 0% | 0% | ||
WTR | 0% | 0% | ||
CE | 0% | 0% | ||
PPC | 0% | 0% | ||
BIO | 0% | 0% | ||