Financial year N | Year | Substantial contribution criteria | DNSH criteria (‘Does Not Significantly Harm’) (^{}) | | | |
Economic Activities (1) | Code (^{}) (2) | Turnover (3) | Proportion of Turnover, year N (4) | Climate Change Mitigation (5) | Climate Change Adaptation (6) | Water (7) | Pollution (8) | Circular Economy (9) | Biodiversity (10) | Climate Change Mitigation (11) | Climate Change Adaptation (12) | Water (13) | Pollution (14) | Circular Economy (15) | Biodiversity (16) | Minimum Safeguards (17) | Proportion of Taxonomy-aligned (A.1.) or -eligible (A.2.) turnover, year N-1 (18) | Category enabling activity (19) | Category transitional activity (20)
Text | | Currency | % | 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)
Activity 1 (^{}) | | | % | | | | | | | Y | Y | Y | Y | Y | Y | Y | % | E |
Turnover of environmentally sustainable activities (Taxonomy-aligned) (A.1) | | % | % | % | % | % | % | % | Y | Y | Y | Y | Y | Y | Y | % | |
Of which enabling | | % | % | % | % | % | % | % | Y | Y | Y | Y | Y | Y | Y | % | E |
Of which transitional | | % | % | | | | | | Y | Y | Y | Y | Y | Y | Y | % | | 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 (^{}) | | | | | | | | | |
Activity 1 (^{}) | | | % | EL | EL | | | EL | | | | | | | | | % | |
Turnover of Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) (A.2) | | % | % | % | % | % | % | % | | | | | | | | % |
B. TAXONOMY-NON-ELIGIBLE ACTIVITIES | | | | | | | | | | | | | | | |
Turnover of Taxonomy-non-eligible activities | | % | | | | | | | | | | | | | | | |
(1) The Code constitutes the abbreviation of the relevant objective to which the economic activity is eligible to make a substantial contribution, as well as the section number of the activity in the relevant Annex covering the objective, i.e.: — Climate Change Mitigation: CCM — Climate Change Adaptation: CCA — Water and Marine Resources: WTR — Circular Economy: CE — Pollution Prevention and Control: PPC — Biodiversity and ecosystems: BIO. For example, the Activity ‘Afforestation’ would have the Code: CCM 1.1. Where activities are eligible to make a substantial contribution to more than one objective, the codes for all objectives should be indicated. For example, if the operator reports that the activity ‘Construction of new buildings’ makes a substantial contribution to climate change mitigation and circular economy, the code would be: CCM 7.1. / CE 3.1. The same codes should be used in Sections A.1 and A.2 of this template. (2) 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 N/EL – Not eligible, Taxonomy-non-eligible activity for the relevant environmental objective. (3) Where an economic activity contributes substantially to multiple environmental objectives, non-financial undertakings shall indicate, in bold, the most relevant environmental objective for the purpose of computing the KPIs of financial undertakings while avoiding double counting. In their respective KPIs, where the use of proceeds from the financing is not known, financial undertakings shall compute the financing of economic activities contributing to multiple environmental objectives under the most relevant environmental objective that is reported in bold in this template by non-financial undertakings. An environmental objective may only be reported in bold once in one row to avoid double counting of economic activities in the KPIs of financial undertakings. This shall not apply to the computation of Taxonomy-alignment of economic activities for financial products defined in point (12) of Article 2 of Regulation (EU) 2019/2088. Non-financial undertakings shall also report the extent of eligibility and alignment per environmental objective, that includes alignment with each of environmental objectives for activities contributing substantially to several objectives, by using the template below: \\begin{tabular}{|l|c|c|}\n\\hline\n& \\multicolumn{2}{c|}{Proportion of turnover / Total turnover} \\\\ \\hline\n& \\begin{tabular}{@{}c@{}}Taxonomy-aligned per\\\\ objective\\end{tabular} & \\begin{tabular}{@{}c@{}}Taxonomy-eligible per\\\\ objective\\end{tabular} \\\\ \\hline\n\\mathrm{CCM} & \\% & \\% \\\\ \\hline\n\\mathrm{CCA} & \\% & \\% \\\\ \\hline\n\\mathrm{WTR} & \\% & \\% \\\\ \\hline\n\\mathrm{CE} & \\% & \\% \\\\ \\hline\n\\mathrm{PPC} & \\% & \\% \\\\ \\hline\n\\mathrm{BIO} & \\% & \\% \\\\ \\hline\n\\end{tabular} (4) The same activity may align with only one or more environmental objectives for which it is eligible. (5) The same activity may be eligible and not aligned with the relevant environmental objectives. (6) EL – Taxonomy-eligible activity for the relevant objective N/EL – Taxonomy-non-eligible activity for the relevant objective. (7) Activities shall be reported in Section A.2 of this template only if they are not aligning to any environmental objective for which they are eligible. Activities that align to at least one environmental objective shall be reported in Section A.1 of this template. (8) For an activity to be reported in Section A.1 all DNSH criteria and minimum safeguards shall be met. For activities listed under A2, columns (5) to (17) may be filled in on a voluntary basis by non-financial undertakings. Non-financial undertakings may indicate the substantial contribution and DNSH criteria that they meet or do not meet in Section A.2 by using: (a) for substantial contribution – Y/N and N/EL codes instead of EL and N/EL; and (b) for DNSH – Y/N codes.
Financial year N | Year | Substantial contribution criteria | DNSH criteria (‘Does Not Significantly Harm’) (^{}) | | | |
Economic Activities (1) | Code (^{}) (2) | CapEx (3) | Proportion of CapEx, year N (4) | Climate Change Mitigation (5) | Climate Change Adaptation (6) | Water (7) | Pollution (8) | Circular Economy(9) | Biodiversity(10) | Climate Change Mitigation (11) | Climate Change Adaptation (12) | Water (13) | Pollution (14) | Circular Economy (15) | Biodiversity (16) | Minimum Safeguards (17) | Proportion of Taxonomy-aligned (A.1.) or eligible (A.2.) CapEx, year N-1 (18) | Category enabling activity (19) | Category transitional activity (20)
Text | | Currency | % | 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)
Activity 1 (^{}) | | | % | | | | | | | Y | Y | Y | Y | Y | Y | Y | % | E |
Activity 2 | | | % | | | | | | | Y | Y | Y | Y | Y | Y | Y | % | | T
CapEx of environmentally sustainable activities (Taxonomy-aligned) (A.1) | | % | % | % | % | % | % | % | Y | Y | Y | Y | Y | Y | Y | % | |
Of which enabling | | % | % | % | % | % | % | % | Y | Y | Y | Y | Y | Y | Y | % | E |
Of which transitional | | % | % | | | | | | Y | Y | Y | Y | Y | Y | Y | % | | 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 (^{}) | | | | | | | | | |
CapEx of Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) (A.2) | | % | % | % | % | % | % | % | | | | | | | | % |
A. CapEx of Taxonomy-eligible activities (A.1+A.2) | | % | % | % | % | % | % | % | | | | | | | | |
B. TAXONOMY-NON-ELIGIBLE ACTIVITIES | | | | | | | | | | | | | | | |
CapEx of Taxonomy-non-eligible activities | | % | | | | | | | | | | | | | | | |
(1) The Code constitutes the abbreviation of the relevant objective to which the economic activity is eligible to make a substantial contribution, as well as the section number of the activity in the relevant Annex covering the objective, i.e.: — Climate Change Mitigation: CCM — Climate Change Adaptation: CCA — Water and Marine Resources: WTR — Circular Economy: CE — Pollution Prevention and Control: PPC — Biodiversity and ecosystems: BIO. For example, the Activity ‘Afforestation’ would have the Code: CCM 1.1. Where activities are eligible to make a substantial contribution to more than one objective, the codes for all objectives should be indicated. For example, if the operator reports that the activity ‘Construction of new buildings’ makes a substantial contribution to climate change mitigation and circular economy, the code would be: CCM 7.1. / CE 3.1. The same codes should be used in Sections A.1 and A.2 of this template. (2) 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 N/EL – not eligible, Taxonomy-non-eligible activity for the relevant environmental objective. (3) Where an economic activity contributes substantially to multiple environmental objectives, non-financial undertakings shall indicate, in bold, the most relevant environmental objective for the purpose of computing the KPIs of financial undertakings while avoiding double counting. In their respective KPIs, where the use of proceeds from the financing is not known, financial undertakings shall compute the financing of economic activities contributing to multiple environmental objectives under the most relevant environmental objective that is reported in bold in this template by non-financial undertakings. An environmental objective may only be reported in bold once in one row to avoid double counting of economic activities in the KPIs of financial undertakings. This shall not apply to the computation of Taxonomy-alignment of economic activities for financial products defined in point (12) of Article 2 of Regulation (EU) 2019/2088. Non-financial undertakings shall also report the extent of eligibility and alignment per environmental objective, that includes alignment with each of environmental objectives for activities contributing substantially to several objectives, by using the template below: \begin{array}{|l|c|c|} \hline & \multicolumn{2}{c|}{\text{Proportion of CapEx / Total CapEx}} \\ \hline & \text{Taxonomy-aligned per objective} & \text{Taxonomy-eligible per objective} \\ \hline \mathrm{CCM} & \% & \% \\ \hline \mathrm{CCA} & \% & \% \\ \hline \mathrm{WTR} & \% & \% \\ \hline \mathrm{CE} & \% & \% \\ \hline \mathrm{PPC} & \% & \% \\ \hline \mathrm{BIO} & \% & \% \\ \hline \end{array} (4) The same activity may align with only one or more environmental objectives for which it is eligible. (5) The same activity may be eligible and not aligned with the relevant environmental objectives. (6) EL – Taxonomy-eligible activity for the relevant objective N/EL – Taxonomy-non-eligible activity for the relevant objective. (7) Activities shall be reported in Section A.2 of this template only if they are not aligning to any environmental objective for which they are eligible. Activities that align to at least one environmental objective shall be reported in Section A.1 of this template. (8) For an activity to be reported in Section A.1 all DNSH criteria and minimum safeguards shall be met. For activities listed under A2, columns (5) to (17) may be filled in on a voluntary basis by non-financial undertakings. Non-financial undertakings may indicate the substantial contribution and DNSH criteria that they meet or do not meet in Section A.2 by using: (a) for substantial contribution – Y/N and N/EL codes instead of EL and N/EL; and (b) for DNSH – Y/N codes.
Financial year N | Year | Substantial contribution criteria | DNSH criteria (‘Does Not Significantly Harm’) (^{}) | | | |
Economic Activities (1) | Code (^{}) (2) | OpEx (3) | Proportion of OpEx, year N (4) | Climate Change Mitigation (5) | Climate Change Adaptation (6) | Water (7) | Pollution (8) | Circular Economy (9) | Biodiversity (10) | Climate Change Mitigation (11) | Climate Change Adaptation (12) | Water (13) | Pollution (14) | Circular Economy (15) | Biodiversity (16) | Minimum Safeguards (17) | Proportion of Taxonomy-aligned (A.1.) or -eligible (A.2.) OpEx, year N-1 (18) | Category enabling activity (19) | Category transitional activity (20)
Text | | Currency | % | 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)
Activity 1 | | | % | | | | | | | Y | Y | Y | Y | Y | Y | Y | % | |
Activity 1 (*1) | | | % | | | | | | | Y | Y | Y | Y | Y | Y | Y | % | E |
Activity 2 | | | % | | | | | | | Y | Y | Y | Y | Y | Y | Y | % | | T
OpEx of environmentally sustainable activities (Taxonomy-aligned) (A.1) | | % | % | % | % | % | % | % | Y | Y | Y | Y | Y | Y | Y | % | |
Of which enabling | | % | % | % | % | % | % | % | Y | Y | Y | Y | Y | Y | Y | % | E |
Of which transitional | | % | % | | | | | | Y | Y | Y | Y | Y | Y | Y | % | | 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 (^{}) | | | | | | | | | |
OpEx of Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) (A.2) | | % | % | % | % | % | % | % | | | | | | | | % |
B. TAXONOMY-NON-ELIGIBLE ACTIVITIES | | | | | | | | | | | | | | | |
OpEx of Taxonomy-non-eligible activities | | % | | | | | | | | | | | | | | | |
(1) The Code constitutes the abbreviation of the relevant objective to which the economic activity is eligible to make a substantial contribution, as well as the section number of the activity in the relevant Annex covering the objective, i.e.: — Climate Change Mitigation: CCM — Climate Change Adaptation: CCA — Water and Marine Resources: WTR — Circular Economy: CE — Pollution Prevention and Control: PPC — Biodiversity and ecosystems: BIO. For example, the Activity ‘Afforestation’ would have the Code: CCM 1.1. Where activities are eligible to make a substantial contribution to more than one objective, the codes for all objectives should be indicated. For example, if the operator reports that the activity ‘Construction of new buildings’ makes a substantial contribution to climate change mitigation and circular economy, the code would be: CCM 7.1. / CE 3.1. The same codes should be used in Sections A.1 and A2 of this template. (2) 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 N/EL – not eligible, Taxonomy-non-eligible activity for the relevant environmental objective. (3) Where an economic activity contributes substantially to multiple environmental objectives, non-financial undertakings shall indicate, in bold, the most relevant environmental objective for the purpose of computing the KPIs of financial undertakings while avoiding double counting. In their respective KPIs, where the use of proceeds from the financing is not known, financial undertakings shall compute the financing of economic activities contributing to multiple environmental objectives under the most relevant environmental objective that is reported in bold in this template by non-financial undertakings. An environmental objective may only be reported in bold once in one row to avoid double counting of economic activities in the KPIs of financial undertakings. This shall not apply to the computation of Taxonomy-alignment of economic activities for financial products defined in point (12) of Article 2 of Regulation (EU) 2019/2088. Non-financial undertakings shall also report the extent of eligibility and alignment per environmental objective, that includes alignment with each of environmental objectives for activities contributing substantially to several objectives, by using the template below: \begin{array}{|l|l|l|} \hline \multicolumn{3}{|l|}{\text{Proportion of OpEx / Total OpEx}} \\ \hline & \text{Taxonomy-} & \text{Taxonomy-eligible} \\ & \text{aligned per} & \text{per objective} \\ & \text{objective} & \\ \hline \text{CCM} & \% & \% \\ \hline \text{CCA} & \% & \% \\ \hline \text{WTR} & \% & \% \\ \hline \text{CE} & \% & \% \\ \hline \text{PPC} & \% & \% \\ \hline \text{BIO} & \% & \% \\ \hline \end{array} (*1) The same activity may align with only one or more environmental objectives for which it is eligible. (4) The same activity may be eligible and not aligned with the relevant environmental objectives. (5) EL – Taxonomy-eligible activity for the relevant objective N/EL – Taxonomy-non-eligible activity for the relevant objective. (6) Activities shall be reported in Section A.2 of this template only if they are not aligning to any environmental objective for which they are eligible. Activities that align to at least one environmental objective shall be reported in Section A.1 of this template. (7) For an activity to be reported in Section A.1 all DNSH criteria and minimum safeguards shall be met. For activities listed under A2, columns (5) to (17) may be filled in on a voluntary basis by non-financial undertakings. Non-financial undertakings may indicate the substantial contribution and DNSH criteria that they meet or do not meet in Section A.2 by using: (a) for substantial contribution – Y/N and N/EL codes instead of EL and N/EL; and (b) for DNSH – Y/N codes.
Template:Template 1: Proportion of turnoverturnover, CapEx, OpEx from products or services associated with Taxonomy-eligible or Taxonomy-aligned economic activities – disclosure covering year N(N) (summary KPIs)
Financial year (N) |
KPI | Total | Proportion of Taxonomy-eligible activities | Taxonomy-aligned activities | Proportion of Taxonomy-aligned activities | Breakdown by environmental objectives of Taxonomy-aligned activities | Proportion of enabling activities | Proportion of transitional activities | Not assessed activities considered non-material | Taxonomy-aligned activities in previous financial year (N-1) | Proportion of Taxonomy-aligned activities in previous financial year (N-1)
Climate Change Mitigation | Climate Change Adaptation | Water | Circular Economy | Pollution | Biodiversity
TOTAL(1) | (2) | 100 %(3) | | | | | | | | | | | | | | | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) | (12) | (13) | (14) | (15) | (16)
TOTALText | Currency | 100 % | | | | | | | | | | | | | | | Currency | % | % | % | % | % | % | % | % | % | % | Currency | %
ActivityTurnover 1 (^{}) | | | % | | | | | | | | | | | | | | % | | % | % | % | % | % | % | % | % | % | % | | %
ActivityCapEx 1 (^{}) | | | % | | | | | | | | | | | | | | % | | % | % | % | % | % | % | % | % | % | % | | %
ActivityOpEx 1 | | | % | | | | | | | Y% | Y% | Y% | Y% | Y% | Y% | Y% | % | % | % | | %
Explanatory notes for Template 1:
1. (N) indicates the financial year that the reported data refers to. Columns (2) to (14) shall pertain to the financial year (N). (N-1) Indicates the previous financial year. If no data was reported for financial year N-1, leave columns (15) and (16) empty.
2. Column (2) shall contain the denominator of the respective KPI.
Template:3. ProportionColumn (3) shall contain the proportion of OpExthe fromdenominator productsof orthe servicesrespective KPI that is associated with Taxonomy-alignedtotal Taxonomy-eligible economic activities –regardless disclosureof coveringwhether yearthose Nactivities are taxonomy-aligned or not.
Template:4. ProportionColumn (5) shall contain the proportion of CapExthe fromdenominator productsof orthe servicesrespective KPI that is associated with total Taxonomy-aligned economic activities – disclosure covering year Nactivities.
5. Columns (6) to (11) shall contain the proportion of the denominator of the respective KPI that is associated with Taxonomy-aligned economic activities that contribute substantially to the respective environmental objective. For the respective KPI, the sum of the proportions in columns (6) to (11) shall equal to the figure in the column (5).
6. Column (12) shall contain the proportion of the denominator of the respective KPI that is associated with Taxonomy-aligned economic activities that are enabling economic activities.
7. Column (13) shall contain the proportion of the denominator of the respective KPI that is associated with Taxonomy-aligned economic activities that are transitional economic activities.
8. Column (14) shall contain the proportion of the denominator of the respective KPI associated with economic activities that are considered non-material with respect to the respective KPI and not assessed for Taxonomy-eligibility and Taxonomy-alignment in accordance with Article 2(1a), (1b), and (1c), respectively. For an economic activity considered material with respect to a KPI (turnover, CapEx, or OpEx), undertakings shall assess the Taxonomy-eligibility and alignment of that KPI pertaining to that activity in its entirety and not consider portion of that KPI pertaining to that activity as non-material. Column (14) shall not include any portion of turnover, CapEx, or OpEx associated with material economic activities.
9. Column (16) shall contain the proportion of the denominator of the respective KPI, pertaining to the financial year (N-1), that is associated with total Taxonomy-aligned economic activities pertaining to the financial year (N-1).
10. Columns (5) to (11) to avoid double counting: if the figure in column (5) contains Taxonomy-aligned economic activities that contribute substantially to more than one environmental objective at the same time, the substantial contribution of those economic activities to multiple environmental objectives should be indicated under the respective environmental objectives in columns (6) to (11) of Template 2 on respective activity rows, but should not be double counted in columns (5) to (11) of Template 1.
Template 2: Proportion of turnover, CapEx, OpEx from products or services associated with Taxonomy-eligible or Taxonomy-aligned economic activities – disclosure covering year (N) (activity breakdown)
Reported KPI (Turnover/CapEx/OpEx) |
Financial year (N) |
Economic Activities | Code | Taxonomy-eligible KPI (Proportion of Taxonomy-eligible Turnover/CapEx/OpEx) | Taxonomy-aligned KPI (monetary value of Turnover/ CapEx/OpEx) | Taxonomy-aligned KPI (Proportion of Taxonomy-aligned Turnover, CapEx, OpEx | Environmental objective of Taxonomy-aligned activities | Enabling activity | Transitional activity | Proportion of Taxonomy-aligned in Taxonomy-eligible
Climate Change Mitigation | Climate Change Adaptation | Water | Circular Economy | Pollution | Biodiversity
TOTAL(1) | (2) | 100 %(3) | | | | | | | | | | | | | | | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) | (12) | (13) | (14)
Text | | % | Currency | % | % | % | % | % | % | % | (E where applicable) | (T where applicable) | %
Activity 21 | | | | % | | | | | | | Y% | Y% | Y% | Y% | Y | Y | Y% | % | | | T%
Activity 12 | | | | % | | | | | | | Y% | Y% | Y% | Y% | Y | Y | Y% | % | | | %
A. OpExSum of Taxonomyalignment eligibleper activities (A.1+A.2)objective | | % | | % | % | % | % | % | % | | | | | | | | |
A.Total TurnoverKPI of(Turnover/CapEx/OpEx) Taxonomy-eligible activities (A.1+A.2) | | | % | % | % | % | % | % | % | | | | | | | | % | % | %
Explanatory notes for Template 2:
1. Non-financial undertakings shall duplicate this template to disclose separately the turnover, the CapEx and the OpEx KPIs, clearly indicating in the title of each table which KPI the table refers to. Where non-financial undertakings disclose zero Taxonomy-eligible KPI (turnover, CapEx, or OpEx, respectively), in Template 1, column (3), they may omit disclosing Template 2 for that KPI.
2. (N) indicates the financial year that the reported data refers to. Columns (2) to (14) pertain to financial year (N).
3. For activity rows, column (2): The Code constitutes the abbreviation of the relevant objective to which the economic activity is eligible to make a substantial contribution, as well as the Section number of the activity in the relevant Annex covering the objective, i.e.:
Climate Change Mitigation: CCM,
Climate Change Adaptation: CCA,
Water and Marine Resources: WTR,
Circular Economy: CE,
Pollution Prevention and Control: PPC,
Biodiversity and ecosystems: BIO.
For example, the Activity ‘Afforestation’ has the Code: CCM 1.1. Where activities are eligible to make a substantial contribution to more than one objective, the codes for all objectives should be indicated.
4. For activity rows, column (3) shall contain the proportion of the denominator of the respective KPI, as reported in Template 1, that is associated with a Taxonomy-eligible economic activity regardless of whether or not that activity is Taxonomy-aligned, or only a portion of that activity is Taxonomy-aligned.
5. For activity rows, column (5) shall contain the proportion of the denominator of the respective KPI, as reported in Template 1, that is associated with a Taxonomy-aligned economic activity, or with the Taxonomy-aligned portion of a Taxonomy-eligible activity.
6. For activity rows, columns (6) to (11) shall contain the proportion of the denominator of the respective KPI, as reported in Template 1, that is associated with a Taxonomy-aligned economic activity, or its portion, that contributes substantially to the respective environmental objective for which the economic activity is Taxonomy-eligible. Columns corresponding to the environmental objectives for which the economic activity is not Taxonomy-eligible should be left empty. Where a Taxonomy-aligned economic activity, or its portion, contributes substantially to several environmental objectives, the columns under those environmental objectives shall contain the corresponding proportion of the denominator of the respective KPI, as reported in Template 1, that is associated with that activity or its portion. In other words, where an activity contributes substantially to more than one environmental objective at the same time, its substantial contribution should be indicated under multiple environmental objectives in the row pertaining to that economic activity.
7. Column (14) shall contain the ratio of the figure in column (5) divided by the figure in column (3) in the respective rows.
8. Row ‘Sum of alignment per objective’: columns (6) to (11) shall contain the sum of figures for all reported activities under the respective columns. The sum of columns (6) to (11) on this row might possibly result in more than 100 %.
9. Row ‘Total KPI’: columns (3) to (13) shall contain the sum of figures for all reported activities under the respective columns. For columns (4) to (11), when perfoming the summation in the row ‘Total KPI’, non-financial undertakings shall not double count the contributions to multiple environmental objectives and include only the environmental objective they deem the most relevant. Figure in column (5) in this row, i.e. Total Taxonomy-aligned KPI, shall equal the sum of figures reported in columns (6) to (11) in this row. The figures reported in the row ‘Total KPI’ in columns (3) to (13) in Template 2 shall equal to the figures reported in corresponding columns (3) to (13) in the Template 1. In order to avoid double counting, financial undertakings will take into account the Total KPI figure as reported in Template 1 when computing their own KPIs.