BASF EU Taxonomy disclosure

EU Taxonomy summary

12.5% of BASF's revenues are EU Taxonomy eligible, with 1.2% also being Taxonomy aligned. 25% of BASF's capital expenditures are EU Taxonomy eligible, with 3.7% also being Taxonomy aligned. Additionally, 13.5% of BASF's operating expenses are EU Taxonomy eligible, with 1.7% also being Taxonomy aligned.

EU Taxonomy full disclosure

FY2024	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
3.4 = Manufacture of batteries	CCM 3.4	584	0.9%	Y	N/EL	N/EL	N/EL	N/EL	N/EL		Y	Y	Y	Y	Y	Y	1.2%	E
3.5 = Manufacture of energy efficiency equipment for buildings	CCM 3.5	44	0.1%	Y	N/EL	N/EL	N/EL	N/EL	N/EL		Y	Y	Y	Y	Y	Y	0%	E
3.12 = Manufacture of soda ash	CCM 3.12	1	0%	Y	N/EL	N/EL	N/EL	N/EL	N/EL		Y	Y	Y	Y	Y	Y	0%		T
3.14 = Manufacture of organic basic chemicals	CCM 3.14	111	0.2%	Y	N/EL	N/EL	N/EL	N/EL	N/EL		Y	Y	Y	Y	Y	Y	0.3%		T
3.17 = Manufacture of plastics in primary form	CCM 3.17	13	0%	Y	N/EL	N/EL	N/EL	N/EL	N/EL		Y	Y	Y	Y	Y	Y	0%		T
Turnover of environmentally sustainable activities (Taxonomy-aligned) (A.1)		753	1.2%	100%	0%	0%	0%	0%	0%		Y	Y	Y	Y	Y	Y	1.6%
Of which enabling		628	1%	100%	0%	0%	0%	0%	0%		Y	Y	Y	Y	Y	Y	1.3%	E
Of which transitional		125	0.2%	100%							Y	Y	Y	Y	Y	Y	0.3%		T
3.4 = Manufacture of batteries	CCM 3.4	0	0%	EL	N/EL	N/EL	N/EL	N/EL	N/EL
3.10 = Manufacture of hydrogen	CCM 3.10	7	0%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0%
3.12 = Manufacture of soda ash	CCM 3.12	3	0%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0%
3.13 = Manufacture of chlorine	CCM 3.13	1	0%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0%
3.14 = Manufacture of organic basic chemicals	CCM 3.14	2,772	4.2%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								3.1%
3.15 = Manufacture of anhydrous ammonia	CCM 3.15	137	0.2%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0.2%
3.16 = Manufacture of nitric acid	CCM 3.16	121	0.2%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0.2%
3.17 = Manufacture of plastics in primary form	CCM 3.17	4,359	6.7%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								6.7%
1.1 = Manufacture of active pharmaceutical ingredients (API) or active substances	PPC 1.1	264	0.4%	N/EL	N/EL	N/EL	EL	N/EL	N/EL								0.3%
Turnover of Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) (A.2)		7,665	11.3%	11.3%	0%	0%	0.4%	0%	0%								10.6%
A. Turnover of Taxonomy eligible activities (A.1+A.2)		8,418	12.5%	12.5%			0.4%										12.2%
Turnover of Taxonomy-non-eligible activities		56,842	87.1%
Total (A+B)		65,260	100%

FY2024	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
3.4 = Manufacture of batteries	CCM 3.4	170	2.6%	Y	N/EL	N/EL	N/EL	N/EL	N/EL		Y	Y	Y	Y	Y	Y	4.1%	E
3.5 = Manufacture of energy efficiency equipment for buildings	CCM 3.5	0	0%	Y	N/EL	N/EL	N/EL	N/EL	N/EL		Y	Y	Y	Y	Y	Y	0%	E
3.10 = Manufacture of hydrogen	CCM 3.10	59	0.9%	Y	N/EL	N/EL	N/EL	N/EL	N/EL		Y	Y	Y	Y	Y	Y	0.7%
3.12 = Manufacture of soda ash	CCM 3.12	10	0.1%	Y	N/EL	N/EL	N/EL	N/EL	N/EL		Y	Y	Y	Y	Y	Y	0.3%		T
3.14 = Manufacture of organic basic chemicals	CCM 3.14	6	0.1%	Y	N/EL	N/EL	N/EL	N/EL	N/EL		Y	Y	Y	Y	Y	Y	0.2%		T
3.17 = Manufacture of plastics in primary form	CCM 3.17	0	0%	Y	N/EL	N/EL	N/EL	N/EL	N/EL		Y	Y	Y	Y	Y	Y	0%		T
CapEx of environmentally sustainable activities (Taxonomy-aligned) (A.1)		244	3.7%	100%	0%	0%	0%	0%	0%		Y	Y	Y	Y	Y	Y	5.2%
Of which enabling		170	2.6%	100%	0%	0%	0%	0%	0%		Y	Y	Y	Y	Y	Y	4.1%	E
Of which transitional		15	0.2%	100%							Y	Y	Y	Y	Y	Y	0.5%		T
3.10 = Manufacture of hydrogen	CCM 3.10	10	0.2%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0.3%
3.12 = Manufacture of soda ash	CCM 3.12	0	0%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0%
3.13 = Manufacture of chlorine	CCM 3.13	12	0.2%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0.9%
3.14 = Manufacture of organic basic chemicals	CCM 3.14	880	13.3%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								10.3%
3.15 = Manufacture of anhydrous ammonia	CCM 3.15	15	0.2%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0.5%
3.16 = Manufacture of nitric acid	CCM 3.16	4	0.1%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0%
3.17 = Manufacture of plastics in primary form	CCM 3.17	170	2.6%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								3.1%
4.30 = High-efficiency co-generation of heat/cool and power from fossil gaseous fuels	CCM 4.30	149	2.2%	EL	N/EL	N/EL	N/EL	N/EL	N/EL
7.7 = Acquisition and ownership of buildings	CCM 7.7	157	2.4%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								2.4%
1.1 = Manufacture of active pharmaceutical ingredients (API) or active substances	PPC 1.1	20	0.3%	N/EL	N/EL	N/EL	EL	N/EL	N/EL								0.3%
CapEx of Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) (A.2)		1,418	21.4%	98.598%	0%	0%	1.402%	0%	0%								17.8%
A. CapEx of Taxonomy eligible activities (A.1+A.2)		1,662	25%	98.8%			1.2%										23.1%
CapEx of Taxonomy-non-eligible activities		4,976	75%
Total (A+B)		6,638	100%

FY2024	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
3.4 = Manufacture of batteries	CCM 3.4	52	1.1%	Y	N/EL	N/EL	N/EL	N/EL	N/EL		Y	Y	Y	Y	Y	Y	0.6%	E
3.5 = Manufacture of energy efficiency equipment for buildings	CCM 3.5	2	0%	Y	N/EL	N/EL	N/EL	N/EL	N/EL		Y	Y	Y	Y	Y	Y	0.1%	E
3.12 = Manufacture of soda ash	CCM 3.12	5	0.1%	Y	N/EL	N/EL	N/EL	N/EL	N/EL		Y	Y	Y		Y	Y	0.1%		T
3.14 = Manufacture of organic basic chemicals	CCM 3.14	14	0.3%	Y	N/EL	N/EL	N/EL	N/EL	N/EL		Y	Y	Y		Y	Y	0.9%		T
3.17 = Manufacture of plastics in primary form	CCM 3.17	6	0.1%	Y	N/EL	N/EL	N/EL	N/EL	N/EL		Y	Y	Y		Y	Y	0.1%		T
OpEx of environmentally sustainable activities (Taxonomy-aligned) (A.1)		79	1.7%	100%	0%	0%	0%	0%	0%		Y	Y	Y	Y	Y	Y	1.8%
Of which enabling		54	0.02%	1.2%	0%	0%	0%	0%	0%		Y	Y	Y	Y	Y	Y	0.7%	E
Of which transitional		26	0.01%	0.6%							Y	Y	Y		Y	Y	1.1%		T
3.10 = Manufacture of hydrogen	CCM 3.10	39	0.9%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0.8%
3.12 = Manufacture of soda ash	CCM 3.12	4	0.1%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0.1%
3.13 = Manufacture of chlorine	CCM 3.13	33	0.7%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0.7%
3.14 = Manufacture of organic basic chemicals	CCM 3.14	195	4.2%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								3.9%
3.15 = Manufacture of anhydrous ammonia	CCM 3.15	23	0.5%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0.4%
3.16 = Manufacture of nitric acid	CCM 3.16	14	0.3%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0.3%
3.17 = Manufacture of plastics in primary form	CCM 3.17	158	3.4%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								3.5%
1.1 = Manufacture of active pharmaceutical ingredients (API) or active substances	PPC 1.1	77	1.7%	N/EL	N/EL	N/EL	EL	N/EL	N/EL								0.9%
OpEx of Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) (A.2)		542	11.7%	86.325%	0%	0%	14.53%	0%	0%								10.7%
A. OpEx of Taxonomy eligible activities (A.1+A.2)		621	13.5%	87.407%			12.593%										12.4%
OpEx of Taxonomy-non-eligible activities		3,998	86.5%
Total (A+B)		4,619	100%

BASF

EU Taxonomy summary

EU Taxonomy full disclosure

Revenues

Capital expenditures

Operating expenses