ACS EU Taxonomy disclosure

EU Taxonomy summary

67.2% of ACS's revenues are EU Taxonomy eligible, with 12.4% also being Taxonomy aligned. 33.3% of ACS's capital expenditures are EU Taxonomy eligible, with 10.3% also being Taxonomy aligned. Additionally, 56.3% of ACS's operating expenses are EU Taxonomy eligible, with 12.8% also being Taxonomy aligned.

EU Taxonomy full disclosure

FY2023	Code	Value (EURm)	Proportion of total	CCM	CCA	WTR	PPC	CE	BIO	CCM DNSH	CCA DNSH	WTR DNSH	PPC DNSH	CE DNSH	BIO DNSH	Minimum safeguards	Previous year proportion	Category enabling activity	Category transitional activity
Electricity generation using solar photovoltaic technology	CCM 4.1	107.6	0.3%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0%
Electricity generation using concentrated solar power (CSP) technology	CCM 4.2	44.4	0.1%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0.1%
Electricity generation from wind power	CCM 4.3	91.7	0.3%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0.3%
Electricity generation from hydropower	CCM 4.5	338.2	0.9%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0.8%
Transmission and distribution of electricity	CCM 4.9	35	0.1%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0%	E
Construction, extension and operation of water collection, treatment and supply systems	CCM 5.1	5.9	0%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0%
Renewal of water collection, treatment and supply systems	CCM 5.2	31.6	0.1%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0.2%
Construction, extension and operation of waste water collection and treatment	CCM 5.3	133.3	0.4%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0.4%
Renewal of waste water collection and treatment	CCM 5.4		0%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0%
Infrastructure for personal mobility, cycle logistics	CCM 6.13	42.3	0.1%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0%	E
Infrastructure for rail transport	CCM 6.14	2,489.7	7%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	6.5%	E
Infrastructure enabling low-carbon road transport and public transport	CCM 6.15	369.4	1%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0.9%	E
Infrastructure enabling low carbon water transport	CCM 6.16	21.1	0.1%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0.1%	E
Low carbon airport infrastructure	CCM 6.17		0%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0%	E
Construction of new buildings	CCM 7.1	498.3	1.4%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	1.5%
Renovation of existing buildings	CCM 7.2	205.9	0.6%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0.6%	E
Installation, maintenance and repair of renewable energy technologies	CCM 7.6		0%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0%	E
Flood risk prevention and protection infrastructure	CCA 14.2	17	0%	N/EL	Y	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0%	E
Turnover of environmentally sustainable activities (Taxonomy-aligned) (A.1)		4,431.3	12.4%	100%	0.403%	0%	0%	0%	0%	Y	Y	Y	Y	Y	Y	Y	11.6%
Of which enabling		2,973.2	8.3%	100%	0.602%	0%	0%	0%	0%	Y	Y	Y	Y	Y	Y	Y	7.6%	E
Of which transitional		205.9	0.6%	100%						Y	Y	Y	Y	Y	Y	Y	0.6%		T
Electricity generation using solar photovoltaic technology	CCM 4.1	6.3	0%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0.4%
Electricity generation using concentrated solar power (CSP) technology	CCM 4.2	0	0%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0%
Electricity generation from wind power	CCM 4.3	3.4	0%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0%
Electricity generation from hydropower	CCM 4.5	1.8	0%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0%
Transmission and distribution of electricity	CCM 4.9	117.4	0.3%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0.3%
Storage of electricity	CCM 4.10	80.2	0%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0%
Electricity generation from fossil gaseous fuels	CCM 4.29	129.6	0%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0.1%
Construction, extension and operation of water collection, treatment and supply systems	CCM 5.1	157.1	0.4%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0.7%
Renewal of water collection, treatment and supply systems	CCM 5.2	30.5	0.1%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0.1%
Construction, extension and operation of waste water collection and treatment	CCM 5.3	159.7	0.4%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0.4%
Renewal of waste water collection and treatment	CCM 5.4	9.5	0%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0%
Infrastructure for personal mobility, cycle logistics	CCM 6.13	35.4	0.1%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0%
Infrastructure for rail transport	CCM 6.14	975	2.7%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								2.7%
Infrastructure enabling low-carbon road transport and public transport	CCM 6.15	535	1.5%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								1.9%
Infrastructure enabling low carbon water transport	CCM 6.16	8.3	0%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0.1%
Low carbon airport infrastructure	CCM 6.17	3.7	0%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								1%
Construction of new buildings	CCM 7.1	14,170.9	39.7%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								43.5%
Renovation of existing buildings	CCM 7.2	3,125.2	8.7%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								8%
Installation, maintenance and repair of renewable energy technologies	CCM 7.6	2.7	0%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0%
Professional services related to energy performance of buildings	CCM 9.3	34.3	0.1%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0.1%
Flood risk prevention and protection infrastructure	CCA 14.2	2.5	0%	N/EL	EL	N/EL	N/EL	N/EL	N/EL
Turnover of Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) (A.2)		19,588.3	54.8%	100%	0%	0%	0%	0%	0%								59.4%
A. Turnover of Taxonomy eligible activities (A.1+A.2)		24,019.6	67.2%	100%	0.149%	0%	0%	0%	0%								70.9%
Turnover of Taxonomy-non-eligible activities		11,716.8	32.8%
Total (A+B)		35,736.4	100%

FY2023	Code	Value (EURm)	Proportion of total	CCM	CCA	WTR	PPC	CE	BIO	CCM DNSH	CCA DNSH	WTR DNSH	PPC DNSH	CE DNSH	BIO DNSH	Minimum safeguards	Previous year proportion	Category enabling activity	Category transitional activity
Electricity generation using solar photovoltaic technology	CCM 4.1	0	0%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0%
Electricity generation using concentrated solar power (CSP) technology	CCM 4.2	0.9	0.1%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	1.7%
Electricity generation from wind power	CCM 4.3	0	0%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0.1%
Electricity generation from hydropower	CCM 4.5		0%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0.3%
Transmission and distribution of electricity	CCM 4.9	0.2	0%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0%	E
Construction, extension and operation of water collection, treatment and supply systems	CCM 5.1		0%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0%
Renewal of water collection, treatment and supply systems	CCM 5.2		0%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0.3%
Construction, extension and operation of waste water collection and treatment	CCM 5.3	4.1	0.6%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0.3%
Renewal of waste water collection and treatment	CCM 5.4		0%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0%
Infrastructure for personal mobility, cycle logistics	CCM 6.13		0%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0.1%	E
Infrastructure for rail transport	CCM 6.14	56	7.7%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	7%	E
Infrastructure enabling low-carbon road transport and public transport	CCM 6.15	12.5	1.7%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0.8%	E
Infrastructure enabling low carbon water transport	CCM 6.16		0%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0%	E
Low carbon airport infrastructure	CCM 6.17		0%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0%	E
Construction of new buildings	CCM 7.1	0.6	0.1%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0%
Renovation of existing buildings	CCM 7.2		0%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0%		T
Installation, maintenance and repair of renewable energy technologies	CCM 7.6		0%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0%	E
CapEx of environmentally sustainable activities (Taxonomy-aligned) (A.1)		74.4	10.3%	100%	0%	0%	0%	0%	0%	Y	Y	Y	Y	Y	Y	Y	10.5%
Of which enabling		68.7	9.5%	100%	0%	0%	0%	0%	0%	Y	Y	Y	Y	Y	Y	Y	7.9%	E
Of which transitional		0	0%	0%						Y	Y	Y	Y	Y	Y	Y	0%		T
Electricity generation using solar photovoltaic technology	CCM 4.1	2.6	0.4%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								3.1%
Electricity generation using concentrated solar power (CSP) technology	CCM 4.2	0	0%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0%
Electricity generation from wind power	CCM 4.3	0	0%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0%
Electricity generation from hydropower	CCM 4.5	0.1	0%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0%
Transmission and distribution of electricity	CCM 4.9	129.1	17.8%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								4.3%
Construction, extension and operation of water collection, treatment and supply systems	CCM 5.1	0.6	0.1%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0%
Renewal of water collection, treatment and supply systems	CCM 5.2	0	0%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0%
Construction, extension and operation of waste water collection and treatment	CCM 5.3	0.1	0%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0.2%
Renewal of waste water collection and treatment	CCM 5.4	2.3	0.3%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0%
Infrastructure for personal mobility, cycle logistics	CCM 6.13	0	0%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0%
Infrastructure for rail transport	CCM 6.14	16.2	2.2%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								2.5%
Infrastructure enabling low-carbon road transport and public transport	CCM 6.15	2.3	0.3%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								3.1%
Infrastructure enabling low carbon water transport	CCM 6.16	0.8	0.1%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0%
Low carbon airport infrastructure	CCM 6.17	0	0%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0%
Construction of new buildings	CCM 7.1	12.6	1.7%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								2.9%
Renovation of existing buildings	CCM 7.2	0	0%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0.4%
Installation, maintenance and repair of charging stations for electric vehicles in buildings (and parking spaces attached to buildings)	CCM 7.4	0.1	0%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0%
Installation, maintenance and repair of renewable energy technologies	CCM 7.6	0	0%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0%
Professional services related to energy performance of buildings	CCM 9.3	0.4	0%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0%
Electricity generation from fossil gaseous fuels	CCM 4.29			EL	N/EL	N/EL	N/EL	N/EL	N/EL								0%
CapEx of Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) (A.2)		167.1	23%	100%	0%	0%	0%	0%	0%								16.7%
A. CapEx of Taxonomy eligible activities (A.1+A.2)		241.5	33.3%	100%	0%	0%	0%	0%	0%								27.2%
CapEx of Taxonomy-non-eligible activities		483.9	66.7%
Total (A+B)		725.4	100%

FY2023	Code	Value (EURm)	Proportion of total	CCM	CCA	WTR	PPC	CE	BIO	CCM DNSH	CCA DNSH	WTR DNSH	PPC DNSH	CE DNSH	BIO DNSH	Minimum safeguards	Previous year proportion	Category enabling activity	Category transitional activity
Electricity generation using solar photovoltaic technology	CCM 4.1	0	0%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0%
Electricity generation using concentrated solar power (CSP) technology	CCM 4.2	0	0%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0%
Electricity generation from wind power	CCM 4.3	0	0%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0%
Electricity generation from hydropower	CCM 4.5	0	0%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0%
Transmission and distribution of electricity	CCM 4.9	0	0%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0%	E
Construction, extension and operation of water collection, treatment and supply systems	CCM 5.1	0.5	0.1%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0.1%
Renewal of water collection, treatment and supply systems	CCM 5.2	1.6	0.3%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	1.1%
Construction, extension and operation of waste water collection and treatment	CCM 5.3	2.6	0.5%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0.5%
Renewal of waste water collection and treatment	CCM 5.4	0	0%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0%
Infrastructure for personal mobility, cycle logistics	CCM 6.13	1.2	0.2%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0.1%	E
Infrastructure for rail transport	CCM 6.14	36.7	6.8%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	5.2%	E
Infrastructure enabling low-carbon road transport and public transport	CCM 6.15	14.2	2.6%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	1%	E
Infrastructure enabling low carbon water transport	CCM 6.16	0.6	0.1%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0%	E
Low carbon airport infrastructure	CCM 6.17	0	0%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0%	E
Construction of new buildings	CCM 7.1	9.4	1.7%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	4.4%
Renovation of existing buildings	CCM 7.2	2.4	0.4%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0.3%		T
Installation, maintenance and repair of renewable energy technologies	CCM 7.6	0	0%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	0%	E
OpEx of environmentally sustainable activities (Taxonomy-aligned) (A.1)		69.2	12.8%	100%	0%	0%	0%	0%	0%	Y	Y	Y	Y	Y	Y	Y	12.7%
Of which enabling		52.7	9.8%	100%	0%	0%	0%	0%	0%	Y	Y	Y	Y	Y	Y	Y	6.4%	E
Of which transitional		2.4	0.4%	100%						Y	Y	Y	Y	Y	Y	Y	0.3%		T
Electricity generation using solar photovoltaic technology	CCM 4.1	0.1	0%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0%
Electricity generation using concentrated solar power (CSP) technology	CCM 4.2		0%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0%
Electricity generation from wind power	CCM 4.3		0%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0.4%
Electricity generation from hydropower	CCM 4.5	0.1	0%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0%
Transmission and distribution of electricity	CCM 4.9		0%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0%
Construction, extension and operation of water collection, treatment and supply systems	CCM 5.1	1	0.2%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0.8%
Renewal of water collection, treatment and supply systems	CCM 5.2	2.6	0.5%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0.2%
Construction, extension and operation of waste water collection and treatment	CCM 5.3	8.7	1.6%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								2%
Renewal of waste water collection and treatment	CCM 5.4	0.5	0.1%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0%
Infrastructure for personal mobility, cycle logistics	CCM 6.13	2.3	0.4%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0.1%
Infrastructure for rail transport	CCM 6.14	18.6	3.4%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								5.1%
Infrastructure enabling low-carbon road transport and public transport	CCM 6.15	10	1.8%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								1.2%
Infrastructure enabling low carbon water transport	CCM 6.16	0.7	0.1%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0.3%
Low carbon airport infrastructure	CCM 6.17		0%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0%
Construction of new buildings	CCM 7.1	173.8	32.2%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								22.8%
Renovation of existing buildings	CCM 7.2	16.1	3%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								5.4%
Installation, maintenance and repair of renewable energy technologies	CCM 7.6		0%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0%
Professional services related to energy performance of buildings	CCM 9.3	0.1	0%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0%
OpEx of Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) (A.2)		234.6	43.5%	100%	0%	0%	0%	0%	0%								38.3%
A. OpEx of Taxonomy eligible activities (A.1+A.2)		303.8	56.3%	100%	0%	0%	0%	0%	0%								51%
OpEx of Taxonomy-non-eligible activities		235.9	43.7%
Total (A+B)		539.7	100%

ACS

EU Taxonomy summary

EU Taxonomy full disclosure

Revenues

Capital expenditures

Operating expenses