SPOTLIGHT:
TaxonomyPort offers an evaluation of taxonomy indicators. Here, the spotlight is shone on individual companies and the associated performance indicators are examined more closely.
n the 2024 reporting year, performance indicators (KPIs) had to be reported in full according to the criteria of the EU Taxonomy Regulation for all six environmental objectives. In addition to taxonomy eligibility, the focus is now on taxonomy alignment, which requires a detailed assessment of technical screening criteria, the "Do No Significant Harm" (DNSH) principle, and compliance with minimum safeguards.
- - -
(ISIN DE0006202005)
For the 2024 financial year, the transformation to low-CO2 steel production (SALCOS®) remained at the heart of the reporting. As investments in this program are progressing rapidly, they are clearly reflected in the taxonomy ratios. Reporting now also includes the first alignment assessment for activities under the "Circular Economy" environmental objective. While the share of turnover remains moderate due to the ongoing transition from the blast furnace route to direct reduction plants, the CapEx share reflects the high volume of transformation expenditure.
The performance indicators (Taxonomy KPIs) of Salzgitter AG were stated as follows:
(ISIN: NL0000235190)
The assessment of compliance with the EU Taxonomy Regulation has been carried out in four steps:
Airbus further refined its assessment process in 2024. A major focus was placed on the qualification of new aircraft types and the use of Sustainable Aviation Fuel (SAF). While the core activity of aircraft manufacturing was often classified as "non-aligned" in previous years—as strict technical criteria for high-efficiency aircraft are being met only gradually—2024 shows an initial increase in investment measures for ground infrastructure and green energy technologies at its sites.
The performance indicators (Taxonomy KPIs) of Airbus SE were stated as follows:
TurnOver = 0 %
CapEx = 2 %
OpEX = 1 %
(Note: Despite high taxonomy eligibility, alignment at Airbus remains at a low level due to the extremely strict fleet emission limits in the aviation sector.)
(ISIN: DE0005664809)
For the 2024 financial year, Evotec voluntarily adopted reporting in accordance with the new CSRD standards and the associated ESRS. The company identified significant impacts in areas such as climate change and resource use. Although investments are being made in highly efficient laboratory buildings and production facilities (such as J.POD®), the specific classification of drug discovery within the EU Taxonomy means that the majority of core operating activities cannot currently be classified as "taxonomy-aligned.
The performance indicators (Taxonomy KPIs) of EVOTEC SE were stated as follows:
TurnOver = 0 %
CapEx = 1 %
OpEX = 0 %