Neste EU Taxonomy disclosure

EU Taxonomy summary

29% of Neste's revenues are EU Taxonomy eligible, with 26% also being Taxonomy aligned. 71% of Neste's capital expenditures are EU Taxonomy eligible, with 59% also being Taxonomy aligned. Additionally, 56% of Neste's operating expenses are EU Taxonomy eligible, with 49% 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
4.13 = Manufacture of biogas and biofuels for use in transport and of bioliquids	CCM 4.13	2,703	13%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	18%
4.13 = Manufacture of biogas and biofuels for use in transport and of bioliquids	CCM 4.13	2,605	13%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	11%
Turnover of environmentally sustainable activities (Taxonomy-aligned) (A.1)		5,308	26%	100%	0%	0%	0%	0%	0%	Y	Y	Y	Y	Y	Y	Y	28%
Of which enabling		0	0%	0%	0%	0%	0%	0%	0%	Y	Y	Y	Y	Y	Y	Y	0%
Of which transitional		0	0%	0%						Y	Y	Y	Y	Y	Y	Y	0%
4.13 = Manufacture of biogas and biofuels for use in transport and of bioliquids	CCM 4.13	689	3%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								4%
6.15 = Infrastructure enabling low-carbon road transport and public transport	CCM 6.15	1	0%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								0%
Turnover of Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) (A.2)		690	3%	100%	0%	0%	0%	0%	0%								4%
A. Turnover of Taxonomy eligible activities (A.1+A.2)		5,998	29%	100%	0%	0%	0%	0%	0%								32%
Turnover of Taxonomy-non-eligible activities		14,637	71%
Total (A+B)		20,635	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
4.13 = Manufacture of biogas and biofuels for use in transport and of bioliquids	CCM 4.13	542	27%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	32%
4.13 = Manufacture of biogas and biofuels for use in transport and of bioliquids	CCM 4.13	643	32%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	35%
9.1 = Close to market research, development and innovation	CCM 9.1	0	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)		1,185	59%	100%	0%	0%	0%	0%	0%	Y	Y	Y	Y	Y	Y	Y	68%
Of which enabling		0	0%	0%	0%	0%	0%	0%	0%	Y	Y	Y	Y	Y	Y	Y	0%	E
Of which transitional		0	0%	0%						Y	Y	Y	Y	Y	Y	Y	0%
4.13 = Manufacture of biogas and biofuels for use in transport and of bioliquids	CCM 4.13	228	11%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								9%
6.15 = Infrastructure enabling low-carbon road transport and public transport	CCM 6.15	10	1%	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)		238	12%	100%	0%	0%	0%	0%	0%								9%
A. CapEx of Taxonomy eligible activities (A.1+A.2)		1,424	71%	100%	0%	0%	0%	0%	0%								77%
CapEx of Taxonomy-non-eligible activities		573	29%
Total (A+B)		1,997	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
4.13 = Manufacture of biogas and biofuels for use in transport and of bioliquids	CCM 4.13	76	26%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	21%
4.13 = Manufacture of biogas and biofuels for use in transport and of bioliquids	CCM 4.13	62	21%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	17%
Close to market research,development and innovation		5	2%	Y	N/EL	N/EL	N/EL	N/EL	N/EL	Y	Y	Y	Y	Y	Y	Y	3%	E
OpEx of environmentally sustainable activities (Taxonomy-aligned) (A.1)		144	49%	100%	0%	0%	0%	0%	0%	Y	Y	Y	Y	Y	Y	Y	40%
Of which enabling		5	2%	100%	0%	0%	0%	0%	0%	Y	Y	Y	Y	Y	Y	Y	6%	E
Of which transitional		0	0%	0%						Y	Y	Y	Y	Y	Y	Y	0%
4.13 = Manufacture of biogas and biofuels for use in transport and of bioliquids	CCM 4.13	22	8%	EL	N/EL	N/EL	N/EL	N/EL	N/EL								4%
6.15 = Infrastructure enabling low-carbon road transport and public transport	CCM 6.15	0	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)		22	8%	100%	0%	0%	0%	0%	0%								4%
A. OpEx of Taxonomy eligible activities (A.1+A.2)		166	56%	100%	0%	0%	0%	0%	0%								45%
OpEx of Taxonomy-non-eligible activities		128	44%
Total (A+B)		294	100%

Neste

EU Taxonomy summary

EU Taxonomy full disclosure

Revenues

Capital expenditures

Operating expenses