Part of NFRArticles 3 and 9 of the Taxonomy Regulation (EU) 2020/852 (Taxonomy) require Schaeffler AG to disclose turnover, capital expenditure (CapEx), and operating expenditure (OpEx) related to environmentally sustainable economic activities for the Schaeffler Group. To enable comparison of companies, the Taxonomy Regulation prescribes a classification system for environmentally sustainable activities. Based on the system, the company’s internal economic activities are classified according to their environmental sustainability. The classification system is broken down into six environmental objectives:
Economic activities that have the potential to contribute to one of the environmental objectives are referred to as taxonomy-eligible. Those taxonomy-eligible activities that are actually environmentally sustainable are referred to as taxonomy-aligned. Taxonomy alignment requires fulfillment of the following three criteria sets:
For the 2023 reporting year, taxonomy eligibility and alignment are to be reported for the first two environmental objectives and, for the first time, taxonomy eligibility for the other four environmental objectives. The Schaeffler Group refrains from voluntarily reporting on the taxonomy alignment of new economic activities in all six environmental objectives.Part of NFR
Part of NFRAs part of the EU Taxonomy implementation process, materiality thresholds were defined to consider individual economic activities. These were defined in such a way that they have no material influence on the reporting.
To prevent different economic activities from being counted twice, a gradual process with the corresponding control procedures was developed. In addition to taxonomy eligibility and substantial contribution, specific DNSH criteria were also assessed on an economic activity level by experts. The criteria outlined in Appendixes A, B, C, and D relating to Annex I of the Delegated Regulation (EU) 2021/2139 as well as the requirements for minimum safeguards were assessed centrally.Part of NFR
Part of NFRThe Schaeffler Group fulfills the DNSH criteria of the appendixes for all taxonomy-relevant activities. As prescribed by Appendix A, a robust climate risk and vulnerability assessment was conducted for all relevant locations, during which specific climate risks could be ruled out. All the relevant climate risks were then assessed in detail and addressed as part of the risk management for each of these locations. Based on the criteria addressed in the EMAS certification, internal guidelines, and the measures undertaken to minimize risk, all the relevant locations were evaluated for the potential risk of environmental degradation related to water scarcity and compromised water quality as outlined in Appendix B. The results do not reveal significant harm as specified in Appendix B. The taxonomy-relevant activities fulfill the requirements outlined in Appendix C, thus there is no significant harm as specified in Appendix C. For Appendix D, it has been determined that none of the relevant locations are situated in or near biodiversity-sensitive areas, with local regulations being verified as part of the existing EMAS validation. A limit of 500 meters was defined for this purpose. The other DNSH criteria were assessed on the basis of the economic activity.Part of NFR
Part of NFRThe assessment of minimum safeguards focused on human rights, anti-corruption, fair competition, and taxation with reference to the recommendations made by the Platform on Sustainable Finance, and examined the relevant elements of the value chain, including direct and indirect suppliers, own operations, customers, and other business partners.
The Schaeffler Group is guided by the six-step due diligence process recommended by the OECD Guidelines for Multinational Enterprises, which are also in line with the UN Guiding Principles on Business and Human Rights. The six steps include:
These six steps are covered by the compliance management systems in accordance with IDW AsS 980.
The requirements for minimum safeguards are communicated both internally and to all business partners, including direct and indirect suppliers, by way of publicly available documents such as the Schaeffler Code of Conduct and the Schaeffler Group Corporate Supplier Code of Conduct. Additional measures that build on these requirements such as risk analyses and preventive and control measures are carried out regularly. Potential violations in any of the areas can be reported through the Schaeffler Group’s whistleblowing system.
The Board of Managing Directors of Schaeffler AG has also introduced a Tax compliance management system (Tax CMS) based on loss prevention and risk control, which is designed to ensure compliance with tax requirements throughout the company and conforms with the Schaeffler Group’s governance model. In 2020, an independent auditing company confirmed the appropriateness and implementation of the Tax CMS of Schaeffler AG and its domestic companies, the majority of whose interests are held directly or indirectly by Schaeffler AG. The audit was carried out in accordance with the IDW AsS 980 standard for auditing compliance management systems as well as the IDW Practice Statement 1/2016: “Design of and Assurance Engagements Relating to Tax compliance management systems in Accordance with IDW PS 980”. An audit of the effectiveness of the Tax CMS was launched in accordance with IDW AsS 980 in the reporting year, with results expected in 2024.
The Schaeffler Group did not have any convictions in any of these four areas in the reporting year, which indicates that the existing management systems are effective.
The assessment of the DNSH and minimum safeguards requirements outside Europe does not differ from the assessment within Europe.Part of NFR
Part of NFRThe Schaeffler Group’s cross-divisional, interdisciplinary project team identified several relevant economic activities. According to the Schaeffler Group, these are largely connected to the objective of climate change mitigation, which is why the assessment was conducted with a particular focus on this environmental objective, even if these economic activities are also associated with other environmental objectives.
The assessment of the Schaeffler Group’s business activities revealed that only wind and hydrogen activities are relevant. Due to these new economic activities, areas of the Automotive Technologies and Automotive Aftermarket divisions as well as the rail, two-wheeler, and aerospace sector clusters are considered for taxonomy reporting for the first time.
The Schaeffler Group is doing its part to expand the use of renewable energies by manufacturing components for wind power. All wind business is therefore taxonomy-eligible for all three key performance indicators (KPIs) under 3.1 Manufacture of renewable energy technologies and also fulfills the substantial contribution criteria as well as the DNSH criteria for circular economy, which also makes it taxonomy-aligned.
Related to economic activity 3.2 Manufacture of equipment for the production and use of hydrogen, the Schaeffler Group pursues two different business activities: stack solutions and services for electrolyzers to produce hydrogen as well as components for fuel cell vehicles, i.e., for use of hydrogen. The Schaeffler Group has refrained from disclosing a CapEx plan and therefore from reporting under 3.2.
The economic activity 3.18 Manufacture of automotive and mobility components includes both automotive and two-wheeler activities. The description of the economic activity from which taxonomy eligibility is derived is interpreted in such a way that the technical evaluation criteria are also to be applied to it. The activities identified as taxonomy-eligible take into account the components contained in the list provided in the Delegated Regulation (EU) 2023/2485 from June 27, 2023. This also encompasses chassis parts used exclusively in electric vehicles as well as parts for emission-free two-wheelers. These activities also fulfill the specific DNSH criteria for circularity and pollution prevention and control.
The description of the economic activity 3.19 Manufacture of rail rolling stock constituents is also interpreted in such a way that the technical evaluation criteria are to be applied to taxonomy eligibility. All non-diesel rail activities (including bimode vehicles) fulfill the specific DNSH criteria for circularity and pollution prevention and control and are therefore taxonomy-eligible.
The Schaeffler Group also produces components that fulfill the criteria for taxonomy eligibility in the economic activity 3.21 Manufacturing of aircraft.
Material CapEx was also identified in the company’s internal infrastructure in connection with the vehicle fleet, buildings, renewable energies, and IT.
In accordance with the taxonomy regulation, additions to the vehicle fleet were evaluated as CapEx associated with economic activity 6.5 Transport by motorbikes, passenger cars, and light commercial vehicles. It was possible to evaluate the substantial contribution criteria, but due to data availability, not all the requirements outlined in DNSH could be evaluated. As a result, only taxonomy eligibility can be reported.
Real estate-related investments in the reporting year mainly fall into 7.2 Renovation of existing buildings and 7.7 Acquisition and ownership of buildings. CapEx associated with 7.7 almost exclusively relates to the construction of new buildings for the company’s own use and real estate-related leases. The taxonomy alignment of each individual construction project with a CapEx above EUR 250,000 was assessed by comparing the building features to the technical evaluation criteria cited in sector 7. Due to the scope of substantial contribution criteria and specific DNSH criteria, only a part of these activities is classified as taxonomy-aligned.
Investments in energy efficiency measures for lighting and for ventilation and air conditioning systems were allocated to the economic activity 7.3 Installation, maintenance and repair of energy efficiency equipment. Taxonomy alignment is only verified for these inside Europe, as the technical evaluation criteria are based on European regulations.
To expand use of renewable energies, investments were made in photovoltaic projects, which are to be classified under economic activity 7.6 Installation, maintenance and repair of renewable energy technologies. These investments are entirely taxonomy-aligned.
Because the amount of OpEx spent on the economic activities described in the Delegated Regulation (EU) 2022/1214 – in this case, the maintenance of combined heat and power plants – is insignificant, reporting according to Appendix XII of the Delegated Regulation (EU) 2021/2178 does not apply.
| Taxonomy- aligned | Taxonomy- eligible but not aligned | Taxonomy- eligible | Taxonomy- non- eligible | |
|---|---|---|---|---|
| Turnover | 3.8 | 5.7 | 9.5 | 90.5 |
| CapEx | 12.9 | 24.6 | 37.5 | 62.5 |
| OpEx | 2.3 | 17.2 | 19.6 | 80.4 |
The share of the Schaeffler Group’s taxonomy-eligible turnover is 9.5 % and falls within both Automotive divisions (ATECH & AAM), as well as the Industrial division’s wind, rail, aerospace, and two-wheeler sector clusters. Taxonomy-eligible turnover can be allocated to the economic activities 3.1 Manufacture of renewable energy technologies, 3.18 Manufacture of automotive and mobility components, 3.19 Manufacture of rail rolling stock constituents, and 3.21 Manufacturing of aircraft. Material differences to the prior year are the result of the new economic activities associated with the environmental objective climate change mitigation. Calculation is based on allocating turnover to relevant customers. The share of the Schaeffler Group’s taxonomy-aligned turnover is 3.8 %. The deviation from taxonomy eligibility is due to the fact that taxonomy alignment does not need to be reported for the new economic activities in the first reporting year. For the company’s wind business, the drop in the turnover KPI compared to the prior year is the result of the weak market environment, especially in China. The basis for these relative disclosures is the key figure revenue from the Group’s consolidated statement of income for the 2023 reporting year. All of the Schaeffler Group’s turnover are income from contracts with customers.
The share of the Schaeffler Group’s taxonomy-eligible CapEx is 37.5 % and includes investment associated with the core business activities automotive, wind, rail, aerospace, and two-wheelers as well as investments in the areas of real estate, renewable energies, vehicle fleet, and IT. Material differences to the prior year are the result of the new economic activities. Deviations from the prior year are the result of increased investment in renewable energy locally (economic activity 7.6) as well as more construction of new buildings and fewer renovations. The prior year also saw higher investment in the economic activity 8.1 Data processing, hosting, and related activities, which was immaterial in 2023, and a single investment under economic activity 4.1 Electricity generations using solar photovoltaic technology. The share of the Schaeffler Group’s taxonomy-aligned CapEx is 12.9 %. This difference is the result of the fact that the technical evaluation criteria were not fully met for the vehicle fleet and buildings and is due to the fact that taxonomy alignment does not need to be reported for the new economic activities in the first reporting year. CapEx KPIs are calculated on the basis of evaluation of individual investments by experts. The basis for the relative disclosures is the sum of the key figures “additions to intangible assets”, “additions to rights of use from leases”, and “additions to property, plant and equipment” as of December 31, 2023, applying the definition from the EU Taxonomy Regulation. The total scope of taxonomy-aligned CapEx is the result of additions associated with property, plant and equipment, none of which fall within CapEx category B or are the result of company mergers.
The share of taxonomy-eligible OpEx is 19.6 % and is associated with automotive, wind, rail, aerospace, and two-wheeler activities. Material differences to the prior year are the result of the new economic activities. The share of the Schaeffler Group’s taxonomy-aligned OpEx is 2.3 %. The deviation from taxonomy eligibility is due to the fact that taxonomy alignment does not need to be reported for the new economic activities in the first reporting year. OpEx KPIs are calculated on the basis of evaluation of individual projects by experts as well as an allocation model for projects directly associated with taxonomy-relevant turnover based on turnover KPIs. The reduction in taxonomy-aligned OpEx KPIs compared to the prior year is also the result of the allocation model and the drop in wind business. The basis for these relative disclosures, applying the definition from the EU Taxonomy Regulation, is the “research and development costs” from the Group’s consolidated statement of income for the 2023 reporting year plus the maintenance costs associated with the Schaeffler Group’s production plants, including the costs associated with daily maintenance of property, plant and equipment, less the non-relevant costs contained therein.
The scope of taxonomy-aligned OpEx under economic activity 3.1 is EUR 16 million in research and development expenses and EUR 11 million of expenditure for maintenance and repair. None of the taxonomy-aligned OpEx falls under the categories of building renovation measures, short-term lease, or any other direct expenditure relating to the day-to-day servicing of assessts of property, plant and equipment, or is connected to CapEx plans.
| CCM 1) 3.1 | CCM 7.6 | CCM 7.7 | Total | |
|---|---|---|---|---|
| Additions to property, plant and equipment 2) | 28 | 10 | 91 | 129 |
| CapEx taxonomy-aligned, total | 28 | 10 | 91 | 129 |
| Of which resulting from business combination | – | – | – | – |
| Of which expenses incurred in conjunction with taxonomy-aligned economic activities | 28 | 10 | 91 | 129 |
| Of which expenses incurred within the framework of a CapEx plan 2) | – | – | – | – |
| Substantial contribution criteria | DNSH criteria (“No significant harm”) | Category | ||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Economic activities | Code | Turnover in € millions | Proportion of turnover Year N | CCM1) | CCA2) | WTR3) | PPC4) | CE5) | BIO6) | CCM1) | CCA2) | WTR3) | PPC4) | CE5) | BIO6) | Minimum safe-guards | Proportion of taxonomy-aligned (A.1.) or taxonomy-eligible (A.2.) turnover, year N-1 | Enabling activities | Transi- tional activities | |||||||||||||||||||
| A. Taxonomy-eligible activities | ||||||||||||||||||||||||||||||||||||||
| A.1. Environmentally sustainable activities (taxonomy-aligned) | ||||||||||||||||||||||||||||||||||||||
| Manufacture of renewable energy technologies | CCM 3.1 | 624 | 3.8 % | Y | N/EL | N/EL | N/EL | N/EL | N/EL | Y | Y | Y | Y | Y | Y | Y | 4.9 % | E | ||||||||||||||||||||
| Turnover of environmentally sustainable activities (taxonomy-aligned) (A.1) | 624 | 3.8 % | 100 % | 0.0 % | 0.0 % | 0.0 % | 0.0 % | 0.0 % | Y | Y | Y | Y | Y | Y | Y | 4.9 % | ||||||||||||||||||||||
| Of which enabling | 624 | 3.8 % | 100 % | 0.0 % | 0.0 % | 0.0 % | 0.0 % | 0.0 % | Y | Y | Y | Y | Y | Y | Y | 4.9 % | E | |||||||||||||||||||||
| Of which transitional | 0 | 0.0 % | 0.0 % | T | ||||||||||||||||||||||||||||||||||
| A.2 Taxonomy-eligible but not environmentally sustainable activities (not taxonomy-aligned activities) | ||||||||||||||||||||||||||||||||||||||
| Manufacture of automotive and mobility components | CCM 3.18 | 430 | 2.6 % | EL | N/EL | N/EL | N/EL | N/EL | N/EL | n. a. | ||||||||||||||||||||||||||||
| Manufacture of rail rolling stock constituents | CCM 3.19 | 239 | 1.5 % | EL | N/EL | N/EL | N/EL | N/EL | N/EL | n. a. | ||||||||||||||||||||||||||||
Manufacturing of aircraft | CCM 3.21 | 257 | 1.6 % | EL | N/EL | N/EL | N/EL | N/EL | N/EL | n. a. | ||||||||||||||||||||||||||||
| Turnover of taxonomy-eligible but not environmentally sustainable activities (not taxonomy-aligned activities) (A.2) | 926 | 5.7 % | 100 % | 0.0 % | 0.0 % | 0.0 % | 0.0 % | 0.0 % | n. a. | |||||||||||||||||||||||||||||
| A. Turnover of taxonomy-eligible activities (A1+A2) | 1,551 | 9.5 % | 100 % | 0.0 % | 0.0 % | 0.0 % | 0.0 % | 0.0 % | 4.9 % | |||||||||||||||||||||||||||||
| B. Taxonomy-non-eligible activities | ||||||||||||||||||||||||||||||||||||||
| Turnover of Taxonomy-non-eligible activities | 14,762 | 90.5 % | ||||||||||||||||||||||||||||||||||||
| Total | 16,313 | 100 % | ||||||||||||||||||||||||||||||||||||
Y Yes, taxonomy-eligible and taxonomy-aligned activity with the relevant environmental objective
N No, taxonomy-eligible but not taxonomy-aligned activity with the relevant environmental objective
E Enabling activity
T Transitional activity
N/EL Taxonomy-non-eligible activity for the relevant objective
EL Taxonomy-eligible activity for the relevant objectivePart of NFR
| Substantial contribution criteria | DNSH criteria (“No significant harm”) | Category | ||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Economic activities | Code | CapEx in € millions | Proportion of CapEx Year N | CCM1) | CCA2) | WTR3) | PPC4) | CE5) | BIO6) | CCM1) | CCA2) | WTR3) | PPC4) | CE5) | BIO6) | Minimum safe-guards | Proportion of taxonomy-aligned (A.1.) or taxonomy-eligible (A.2.) CapEx, year N-1 | Enabling activities | Transi-tional activities | |||||||||||||||||||
| A. Taxonomy-eligible activities | ||||||||||||||||||||||||||||||||||||||
| A.1. CapEx of environmentally sustainable activities (taxonomy-aligned) | ||||||||||||||||||||||||||||||||||||||
| Manufacture of renewable energy technologies (CapEx A) | CCM 3.1 | 28 | 2.8 % | Y | N/EL | N/EL | N/EL | N/EL | N/EL | Y | Y | Y | Y | Y | Y | Y | 2.6 % | E | ||||||||||||||||||||
| Installation, maintenance and repair of energy efficiency equipment (CapEx C) | CCM 7.3 | 1 | 0.1 % | Y | N/EL | N/EL | N/EL | N/EL | N/EL | Y | Y | Y | Y | Y | Y | Y | n. a. | E | ||||||||||||||||||||
| Installation, maintenance and repair of renewable energy technologies (CapEx C) | CCM 7.6 | 10 | 1.0 % | Y | N/EL | N/EL | N/EL | N/EL | N/EL | Y | Y | Y | Y | Y | Y | Y | 0.7 % | E | ||||||||||||||||||||
| Acquisition and ownership of buildings (CapEx A) | CCM 7.7 | 91 | 9.0 % | Y | N/EL | N/EL | N/EL | N/EL | N/EL | Y | Y | Y | Y | Y | Y | Y | 7.5 % 7) | |||||||||||||||||||||
| CapEx of environmentally sustainable activities (taxonomy-aligned) (A.1) | 130 | 12.9 % | 100 % | 0.0 % | 0.0 % | 0.0 % | 0.0 % | 0.0 % | Y | Y | Y | Y | Y | Y | Y | 10.8 % | ||||||||||||||||||||||
| Of which enabling | 39 | 3.9 % | 100 % | 0.0 % | 0.0 % | 0.0 % | 0.0 % | 0.0 % | Y | Y | Y | Y | Y | Y | Y | 3.3 % | E | |||||||||||||||||||||
| Of which transitional | 0 | 0.0 % | 0.0 % | T | ||||||||||||||||||||||||||||||||||
| A.2. Taxonomy-eligible but not environmentally sustainable activities (not taxonomy-aligned activities) | ||||||||||||||||||||||||||||||||||||||
| Manufacture of automotive and mobility components (CapEx A) | CCM 3.18 | 114 | 11.4 % | EL | N/EL | N/EL | N/EL | N/EL | N/EL | n. a. | ||||||||||||||||||||||||||||
| Manufacture of rail rolling stock constituents (CapEx A) | CCM 3.19 | 8 | 0.8 % | EL | N/EL | N/EL | N/EL | N/EL | N/EL | n. a. | ||||||||||||||||||||||||||||
| Manufacturing of aircraft (CapEx A) | CCM 3.21 | 11 | 1.1 % | EL | N/EL | N/EL | N/EL | N/EL | N/EL | n. a. | ||||||||||||||||||||||||||||
| Transport by motorbikes, passenger cars and light commercial vehicles (CapEx A) | CCM 6.5 | 34 | 3.4 % | EL | N/EL | N/EL | N/EL | N/EL | N/EL | 2.3 % | ||||||||||||||||||||||||||||
| Renovation of existing buildings (CapEx A) | CCM 7.2/ CE 3.2 | 12 | 1.2 % | EL | N/EL | N/EL | N/EL | N/EL | N/EL | 3.6 % | ||||||||||||||||||||||||||||
| Installation, maintenance and repair of energy efficiency equipment (CapEx C) | CCM 7.3 | 5 | 0.5 % | EL | N/EL | N/EL | N/EL | N | N/EL | n. a. | ||||||||||||||||||||||||||||
| Acquisition and ownership of buildings (CapEx A) | CCM 7.7 | 63 | 6.3 % | EL | N/EL | N/EL | N/EL | N/EL | N/EL | 10.1 % | ||||||||||||||||||||||||||||
| CapEx of taxonomy-eligible but not environmentally sustainable activities (not taxonomy-aligned activities) (A.2) | 248 | 24.6 % | 100 % | 0.0 % | 0.0 % | 0.0 % | 0.0 % | 0.0 % | 16.0 % | |||||||||||||||||||||||||||||
| A. CapEx of taxonomy-eligible activities (A1+A2) | 377 | 37.5 % | 100 % | 0.0 % | 0.0 % | 0.0 % | 0.0 % | 0.0 % | 26.8 % | |||||||||||||||||||||||||||||
| B. Taxonomy-non-eligible activities | ||||||||||||||||||||||||||||||||||||||
| CapEx of Taxonomy-non-eligible activities | 629 | 62.5 % | ||||||||||||||||||||||||||||||||||||
| Total | 1,006 | 100 % | ||||||||||||||||||||||||||||||||||||
Y Yes, taxonomy-eligible and taxonomy-aligned activity with the relevant environmental objective
N No, taxonomy-eligible but not taxonomy-aligned activity with the relevant environmental objective
E Enabling activity
T Transitional activity
N/EL Taxonomy-non-eligible activity for the relevant objective
EL Taxonomy-eligible activity for the relevant objectivePart of NFR
| Substantial contribution criteria | DNSH criteria (“No significant harm”) | Category | ||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Economic activities | Code | OpEx in € millions | Proportion of OpEx Year N | CCM1) | CCA2) | WTR3) | PPC4) | CE5) | BIO6) | CCM1) | CCA2) | WTR3) | PPC4) | CE5) | BIO6) | Minimum safe-guards | Proportion of taxonomy-aligned (A.1.) or taxonomy-eligible (A.2.) OpEx, year N-1 | Enabling activities | Transi-tional activities | |||||||||||||||||||
| A. Taxonomy-eligible activities | ||||||||||||||||||||||||||||||||||||||
| A.1. Environmentally sustainable activities (taxonomy-aligned) | ||||||||||||||||||||||||||||||||||||||
| Manufacture of renewable energy technologies (OpEx A) | CCM 3.1 | 27 | 2.3 % | Y | N/EL | N/EL | N/EL | N/EL | N/EL | Y | Y | Y | Y | Y | Y | Y | 3.0 % | E | ||||||||||||||||||||
| OpEx of environmentally sustainable activities (taxonomy-aligned) (A.1) | 27 | 2.3 % | 100 % | 0.0 % | 0.0 % | 0.0 % | 0.0 % | 0.0 % | Y | Y | Y | Y | Y | Y | Y | 3.0 % | ||||||||||||||||||||||
| Of which enabling | 27 | 2.3 % | 100 % | 0.0 % | 0.0 % | 0.0 % | 0.0 % | 0.0 % | Y | Y | Y | Y | Y | Y | Y | 3.0 % | E | |||||||||||||||||||||
| Of which transitional | 0 | 0.0 % | 0.0 % | 0.0 % | T | |||||||||||||||||||||||||||||||||
| A.2. Taxonomy-eligible but not environmentally sustainable activities (not taxonomy-aligned activities) | ||||||||||||||||||||||||||||||||||||||
| Manufacture of automotive and mobility components (OpEx A) | CCM 3.18 | 179 | 15.6 % | EL | N/EL | N/EL | N/EL | N/EL | N/EL | n. a. | ||||||||||||||||||||||||||||
| Manufacture of rail rolling stock constituents (OpEx A) | CCM 3.19 | 10 | 0.9 % | EL | N/EL | N/EL | N/EL | N/EL | N/EL | n. a. | ||||||||||||||||||||||||||||
| Manufacture of aircraft (OpEx A) | CCM 3.21 | 9 | 0.8 % | EL | N/EL | N/EL | N/EL | N/EL | N/EL | n. a. | ||||||||||||||||||||||||||||
| OpEx of taxonomy-eligible but not environmentally sustainable activities (not taxonomy-aligned activities) (A.2) | 197 | 17.2 % | 100 % | 0.0 % | 0.0 % | 0.0 % | 0.0 % | 0.0 % | n. a. | |||||||||||||||||||||||||||||
| A. OpEx of taxonomy-eligible activities (A1+A2) | 224 | 19.6 % | 100 % | 0.0 % | 0.0 % | 0.0 % | 0.0 % | 0.0 % | 3.0 % | |||||||||||||||||||||||||||||
| B. Taxonomy-non-eligible activities | ||||||||||||||||||||||||||||||||||||||
| OpEx of taxonomy-non-eligible activities | 920 | 80.4 % | ||||||||||||||||||||||||||||||||||||
| Total | 1,144 | 100 % | ||||||||||||||||||||||||||||||||||||
Y Yes, taxonomy-eligible and taxonomy-aligned activity with the relevant environmental objective
N No, taxonomy-eligible but taxonomy-aligned activity with the relevant environmental objective
E Enabling activity
T Transitional activity
N/EL Taxonomy-non-eligible activity for the relevant objective
EL Taxonomy-eligible activity for the relevant objectivePart of NFR
