Investments: Taxonomy-eligible CapEx share
The KPI calculated for the proportion of taxonomy-eligible capital expenditure in the 2021 financial year was 92.4 %.
The CapEx KPI is determined as a ratio of the numerator and denominator as defined below:
The numerator of the CapEx KPI is the total capital expenditure that is taxonomy-eligible.
The denominator of the CapEx KPI comprises all capital expenditure according to the Taxonomy Regulation. It corresponds to total capital expenditure disclosed in the investment analysis of the financial position section, and the intangible assets and additions to property, plant and equipment disclosed in the notes to the consolidated financial statements. Notes to the consolidated financial statements, no. 22 Intangible assets and no. 23 Property, plant and equipment
CapEx key figure |
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Taxonomy-eligible investments |
Total capital expenditure according to the Taxonomy Regulation |
The CapEx KPI thus provides the proportion of capital expenditure associated with a taxonomy-eligible business activity. Additions are made either in fully taxonomy-eligible individual companies or are directly attributable to taxonomy-eligible business activities following an analysis with regard to taxonomy eligibility and a comparison with Annex I (Material contribution to climate change mitigation) and Annex II (Material contribution to climate change adaptation) of Delegated Regulation (EU) 2020/852.
Payments for investments in property, plant and equipment, investment property and intangible assets.