BASF EU Taxonomy disclosure

EU Taxonomy summary

12.2% of BASF's revenues are EU Taxonomy eligible, with 1.6% also being Taxonomy aligned. 23.1% of BASF's capital expenditures are EU Taxonomy eligible, with 5.2% also being Taxonomy aligned. Additionally, 12.4% of BASF's operating expenses are EU Taxonomy eligible, with 1.8% 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
Manufacture of batteries	CCM 3.4	847	1.2%	Y	N/EL	N/EL	N/EL	N/EL	N/EL		Y	Y	Y	Y	Y	Y		E
Manufacture of energy efficiency equipment for buildings	CCM 3.5	32	0%	Y	N/EL	N/EL	N/EL	N/EL	N/EL		Y	Y	Y	Y	Y	Y		E
Manufacture of soda ash	CCM 3.12	7	0%	Y	N/EL	N/EL	N/EL	N/EL	N/EL		Y	Y	Y		Y	Y			T
Manufacture of organic basic chemicals	CCM 3.14	200	0.3%	Y	N/EL	N/EL	N/EL	N/EL	N/EL		Y	Y	Y		Y	Y			T
Manufacture of plastics in primary form	CCM 3.17	10	0%	Y	N/EL	N/EL	N/EL	N/EL	N/EL		Y	Y	Y		Y	Y			T
Turnover of environmentally sustainable activities (Taxonomy-aligned) (A.1)		1,095	1.6%	100%	0%	0%	0%	0%	0%		Y	Y	Y	Y	Y	Y
Of which enabling		879	1.3%	100%	0%	0%	0%	0%	0%		Y	Y	Y	Y	Y	Y		E
Of which transitional		217	0.3%	100%							Y	Y	Y		Y	Y			T
Manufacture of hydrogen	CCM 3.10	12	0%	EL	N/EL	N/EL	N/EL	N/EL	N/EL
Manufacture of soda ash	CCM 3.12	6	0%	EL	N/EL	N/EL	N/EL	N/EL	N/EL
Manufacture of chlorine	CCM 3.13	3	0%	EL	N/EL	N/EL	N/EL	N/EL	N/EL
Manufacture of organic basic chemicals	CCM 3.14	2,157	3.1%	EL	N/EL	N/EL	N/EL	N/EL	N/EL
Manufacture of anhydrous ammonia	CCM 3.15	162	0.2%	EL	N/EL	N/EL	N/EL	N/EL	N/EL
Manufacture of nitric acid	CCM 3.16	139	0.2%	EL	N/EL	N/EL	N/EL	N/EL	N/EL
Manufacture of plastics in primary form	CCM 3.17	4,632	6.7%	EL	N/EL	N/EL	N/EL	N/EL	N/EL
Manufacture of active pharmaceutical ingredients (API) or active substances	PPC 1.1	215	0.3%	N/EL	N/EL	N/EL	EL	N/EL	N/EL
Turnover of Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) (A.2)		7,326	10.6%	97.17%	0%	0%	2.83%	0%	0%
A. Turnover of Taxonomy eligible activities (A.1+A.2)		8,421	12.2%	97.541%			2.459%
Turnover of Taxonomy-non-eligible activities		60,481	87.8%
Total (A+B)		68,902	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
Manufacture of batteries	CCM 3.4	244	4.1%	Y	N/EL	N/EL	N/EL	N/EL	N/EL		Y	Y	Y	Y	Y	Y		E
Manufacture of energy efficiency equipment for buildings	CCM 3.5	1	0%	Y	N/EL	N/EL	N/EL	N/EL	N/EL		Y	Y	Y	Y	Y	Y		E
Manufacture of hydrogen	CCM 3.10	39	0.7%	Y	N/EL	N/EL	N/EL	N/EL	N/EL		Y	Y	Y	Y	Y	Y
Manufacture of soda ash	CCM 3.12	15	0.3%	Y	N/EL	N/EL	N/EL	N/EL	N/EL		Y	Y	Y		Y	Y			T
Manufacture of organic basic chemicals	CCM 3.14	13	0.2%	Y	N/EL	N/EL	N/EL	N/EL	N/EL		Y	Y	Y		Y	Y			T
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			T
CapEx of environmentally sustainable activities (Taxonomy-aligned) (A.1)		314	5.2%	100%	0%	0%	0%	0%	0%		Y	Y	Y	Y	Y	Y
Of which enabling		245	4.1%	100%	0%	0%	0%	0%	0%		Y	Y	Y	Y	Y	Y		E
Of which transitional		29	0.5%	100%							Y	Y	Y		Y	Y			T
Manufacture of hydrogen	CCM 3.10	17	0.3%	EL	N/EL	N/EL	N/EL	N/EL	N/EL
Manufacture of soda ash	CCM 3.12	0	0%	EL	N/EL	N/EL	N/EL	N/EL	N/EL
Manufacture of chlorine	CCM 3.13	52	0.9%	EL	N/EL	N/EL	N/EL	N/EL	N/EL
Manufacture of organic basic chemicals	CCM 3.14	618	10.3%	EL	N/EL	N/EL	N/EL	N/EL	N/EL
Manufacture of anhydrous ammonia	CCM 3.15	28	0.5%	EL	N/EL	N/EL	N/EL	N/EL	N/EL
Manufacture of nitric acid	CCM 3.16	2	0%	EL	N/EL	N/EL	N/EL	N/EL	N/EL
Manufacture of plastics in primary form	CCM 3.17	188	3.1%	EL	N/EL	N/EL	N/EL	N/EL	N/EL
Acquisition and ownership of buildings	CCM 7.7	146	2.4%	EL	N/EL	N/EL	N/EL	N/EL	N/EL
Manufacture of active pharmaceutical ingredients (API) or active substances	PPC 1.1	19	0.3%	N/EL	N/EL	N/EL	EL	N/EL	N/EL
CapEx of Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) (A.2)		1,071	17.8%	98.315%	0%	0%	1.685%	0%	0%
A. CapEx of Taxonomy eligible activities (A.1+A.2)		1,385	23.1%	98.268%			1.299%
CapEx of Taxonomy-non-eligible activities		4,621	76.9%
Total (A+B)		6,006	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
Manufacture of batteries	CCM 3.4	27	0.6%	Y	N/EL	N/EL	N/EL	N/EL	N/EL		Y	Y	Y	Y	Y	Y		E
Manufacture of energy efficiency equipment for buildings	CCM 3.5	3	0.1%	Y	N/EL	N/EL	N/EL	N/EL	N/EL		Y	Y	Y	Y	Y	Y		E
Manufacture of soda ash	CCM 3.12	4	0.1%	Y	N/EL	N/EL	N/EL	N/EL	N/EL		Y	Y	Y		Y	Y			T
Manufacture of organic basic chemicals	CCM 3.14	41	0.9%	Y	N/EL	N/EL	N/EL	N/EL	N/EL		Y	Y	Y		Y	Y			T
Manufacture of plastics in primary form	CCM 3.17	7	0.1%	Y	N/EL	N/EL	N/EL	N/EL	N/EL		Y	Y	Y		Y	Y			T
OpEx of environmentally sustainable activities (Taxonomy-aligned) (A.1)		82	1.8%	100%	0%	0%	0%	0%	0%		Y	Y	Y	Y	Y	Y
Of which enabling		30	0.7%	100%	0%	0%	0%	0%	0%		Y	Y	Y	Y	Y	Y		E
Of which transitional		52	1.1%	100%							Y	Y	Y		Y	Y			T
Manufacture of batteries	CCM 3.4	0	0%	EL	N/EL	N/EL	N/EL	N/EL	N/EL
Manufacture of hydrogen	CCM 3.10	35	0.8%	EL	N/EL	N/EL	N/EL	N/EL	N/EL
Manufacture of soda ash	CCM 3.12	4	0.1%	EL	N/EL	N/EL	N/EL	N/EL	N/EL
Manufacture of chlorine	CCM 3.13	32	0.7%	EL	N/EL	N/EL	N/EL	N/EL	N/EL
Manufacture of organic basic chemicals	CCM 3.14	182	3.9%	EL	N/EL	N/EL	N/EL	N/EL	N/EL
Manufacture of anhydrous ammonia	CCM 3.15	21	0.4%	EL	N/EL	N/EL	N/EL	N/EL	N/EL
Manufacture of nitric acid	CCM 3.16	16	0.3%	EL	N/EL	N/EL	N/EL	N/EL	N/EL
Manufacture of plastics in primary form	CCM 3.17	164	3.5%	EL	N/EL	N/EL	N/EL	N/EL	N/EL
Manufacture of active pharmaceutical ingredients (API) or active substances	PPC 1.1	42	0.9%	N/EL	N/EL	N/EL	EL	N/EL	N/EL
OpEx of Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) (A.2)		495	10.7%	91.589%	0%	0%	8.411%	0%	0%
A. OpEx of Taxonomy eligible activities (A.1+A.2)		577	12.4%	92.742%			7.258%
OpEx of Taxonomy-non-eligible activities		4,068	87.6%
Total (A+B)		4,645	100%

BASF

EU Taxonomy summary

EU Taxonomy full disclosure

Revenues

Capital expenditures

Operating expenses