Annex – Further disclosures on the EU Taxonomy

Proportion of revenue from products or services associated with Taxonomy-aligned economic activities – disclosure covering year 2024

Substantial Contribution Criteria

DNSH criteria (Does Not Significantly Harm)

Code
(2)

Revenue 2024
(3)

Proportion of revenue 2024
(4)

Climate change mitigation
(5)

Climate change adaptation
(6)

Water and marine resources
(7)

Pollution
(8)

Circular Economy
(9)

Biodiversity
(10)

Climate change mitigation
(11)

Climate change adaptation
(12)

Water and marine resources
(13)

Pollution
(14)

Circular Economy
(15)

Biodiversity
(16)

Minimum
safeguards
(17)

Proportion of aligned (A.1.) or eligible (A.2.) revenue 2023
(18)

Category enabling activity
(19)

Category transitional activity
(20)

Economic activities (1)

€ million

%¹

Y; N; N/EL

Y/N

%¹

A. TAXONOMY-ELIGIBLE ACTIVITIES

A.1 Environmentally sustainable activities (Taxonomy-aligned)²

Repair, refurbishment and remanufacturing

CE 5.1

364.9

3.2

–

Revenue of environmentally sustainable activities (Taxonomy-aligned) (A.1)

364.9

3.2

–

n/a

–

of which enabling

–

n/a

–

of which transitional

–

n/a

–

A.2 Taxonomy-Eligible but not environmentally sustainable activities (not Taxonomy-aligned activities)

EL; N/EL

Manufacture of batteries

CCM 3.4

229.6

2.0

N/EL

0.0

Manufacture of other low carbon technologies

CCM 3.6

3,269.2

28.4

N/EL

29.7

Provision of IT/OT data-driven solutions

CE 4.1

61.4

0.5

N/EL

–

Repair, refurbishment and remanufacturing

CE 5.1

892.4

7.8

N/EL

9.2

Sale of spare parts

CE 5.2

801.9

7.0

N/EL

6.8

Sale of second-hand goods

CE 5.4

468.0

4.1

N/EL

4.0

Product-as-a-service and other circular use- and result-oriented service models

CE 5.5

1,190.3

10.3

N/EL

10.2

Revenue of Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) (A.2)

6,913.0

60.1

30.4

–

29.7

–

60.0

A. Revenue of Taxonomy eligible activities (A.1 + A.2)

7,277.9

63.3

33.6

–

29.7

–

60.0

B. TAXONOMY-NON-ELIGIBLE ACTIVITIES

Revenue of taxonomy-non-eligible activities (B)

4,225.4

36.7

40.0

TOTAL (A. + B.)

11,503.2

100.0

1	All percentages relate to KION Group’s total revenue [ESRS 1.123]. Revenue reported for activity CCM 3.4 includes internal and external revenue from reporting year 2024 onwards, whereas the revenue reported in prior years refers only to external revenue. This does not result in double counting due to a reduction in activity CCM 3.6
2	Taxonomy-alignment was assessed for the economic activities of the environmental objectives ‘climate change mitigation’ and ‘circular economy’. Each eligible activity was considered for alignment in regards to only one environmental objective. A clear definable component of activity CE 5.1 was considered as taxonomy-aligned in the reporting year 2024
Legend: Y: Yes, taxonomy-eligible activity and taxonomy-aligned with the relevant environmental objective; N: No, taxonomy-eligible activity but not taxonomy-aligned with the relevant environmental objective; EL: Taxonomy eligible activity for the relevant objective; N/EL: Taxonomy non-eligible activity for the relevant objective; CCM: Climate Change Mitigation; CCA: Climate Change Adaptation; WTR: Water and Marine Resources; CE: Circular Economy; PPC: Pollution Prevention and Control; BIO: Biodiversity and ecosystems

Proportion of CapEx from products or services associated with Taxonomy-aligned economic activities – disclosure covering year 2024

Substantial Contribution Criteria

DNSH criteria (Does Not Significantly Harm)

Code
(2)

CapEx 2024
(3)

Proportion of CapEx 2024
(4)

Climate change mitigation
(5)

Climate change adaptation
(6)

Water and marine resources
(7)

Pollution
(8)

Circular Economy
(9)

Biodiversity
(10)

Climate change mitigation
(11)

Climate change adaptation
(12)

Water and marine resources
(13)

Pollution
(14)

Circular Economy
(15)

Biodiversity
(16)

Minimum
safeguards
(17)

Proportion of aligned (A.1.) or eligible (A.2.) CapEx 2023
(18)

Category enabling activity
(19)

Category transitional activity
(20)

Economic activities (1)

€ million

%¹

Y; N; N/EL

Y/N

%¹

A. TAXONOMY-ELIGIBLE ACTIVITIES

A.1 Environmentally sustainable activities (Taxonomy-aligned)²

CapEx of environmentally sustainable activities (Taxonomy-aligned) (A.1)

–

n/a

–

of which enabling

–

n/a

–

of which transitional

–

n/a

–

A.2 Taxonomy-Eligible but not environmentally sustainable activities (not Taxonomy-aligned activities)

EL; N/EL

Manufacture of equipment for the production and use of hydrogen

CCM 3.2

0.2

0.0

N/EL

0.1

Manufacture of batteries

CCM 3.4

3.4

0.2

N/EL

0.2

Manufacture of other low carbon technologies

CCM 3.6

154.7

8.3

N/EL

10.0

Manufacture of hydrogen

CCM 3.10

–

N/EL

0.0

Transport by motorbikes, passenger cars and light commercial vehicles

CCM 6.5

119.7

6.5

N/EL

4.8

Renovation of existing buildings

CCM 7.2

15.6

0.8

N/EL

–

Installation, maintenance and repair of energy efficiency equipment

CCM 7.3

2.3

0.1

N/EL

–

Installation, maintenance and repair of charging stations for electric vehicles in buildings (and parking spaces attached to buildings)

CCM 7.4

0.1

0.0

N/EL

–

Acquisition and ownership of buildings

CCM 7.7

163.5

8.8

N/EL

7.8

Provision of IT/OT data-driven solutions

CE 4.1

0.4

0.0

N/EL

–

Repair, refurbishment and remanufacturing

CE 5.1

0.1

0.0

N/EL

–

Sale of spare parts

CE 5.2

9.0

0.5

N/EL

2.6

Sale of second-hand goods

CE 5.4

–

N/EL

0.2

Product-as-a-service and other circular use- and result-oriented service models

CE 5.5

1,109.5

59.8

N/EL

61.6

CapEx of Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) (A.2)

1,578.5

85.1

24.8

–

60.3

–

87.4

A. CapEx of Taxonomy eligible activities (A.1 + A.2)

1,578.5

85.1

24.8

–

60.3

–

87.4

B. TAXONOMY-NON-ELIGIBLE ACTIVITIES

CapEx of taxonomy-non-eligible activities (B)

276.9

14.9

12.6

TOTAL (A. + B.)

1,855.4

100.0

1	All percentages relate to KION Group’s capital expenditure (CapEx according to the definiton of the EU taxonomy)
2	Taxonomy-alignment was assessed for the economic activities of the environmental objectives ‘climate change mitigation’ and ‘circular economy’. Each eligible activity was considered for alignment in regards to only one environmental objective. A clear definable component of activity CE 5.1 was considered as taxonomy-aligned in the reporting year 2024, for which no CapEx was identified
Legend: Y: Yes, taxonomy-eligible activity and taxonomy-aligned with the relevant environmental objective; N: No, taxonomy-eligible activity but not taxonomy-aligned with the relevant environmental objective; EL: Taxonomy eligible activity for the relevant objective; N/EL: Taxonomy non-eligible activity for the relevant objective; CCM: Climate Change Mitigation; CCA: Climate Change Adaptation; WTR: Water and Marine Resources; CE: Circular Economy; PPC: Pollution Prevention and Control; BIO: Biodiversity and ecosystems

Proportion of OpEx from products or services associated with Taxonomy-aligned economic activities – disclosure covering year 2024

Substantial Contribution Criteria

DNSH criteria (Does Not Significantly Harm)

Code
(2)

OpEx 2024
(3)

Proportion of OpEx 2024
(4)

Climate change mitigation
(5)

Climate change adaptation
(6)

Water and marine resources
(7)

Pollution
(8)

Circular Economy
(9)

Biodiversity
(10)

Climate change mitigation
(11)

Climate change adaptation
(12)

Water and marine resources
(13)

Pollution
(14)

Circular Economy
(15)

Biodiversity
(16)

Minimum
safeguards
(17)

Proportion of aligned (A.1.) or eligible (A.2.) OpEx 2023
(18)

Category enabling activity
(19)

Category transitional activity
(20)

Economic activities (1)

€ million

%¹

Y; N; N/EL

Y/N

%¹

A. TAXONOMY-ELIGIBLE ACTIVITIES

A.1 Environmentally sustainable activities (Taxonomy-aligned)²

OpEx of environmentally sustainable activities (Taxonomy-aligned) (A.1)

–

n/a

–

of which enabling

–

n/a

–

of which transitional

–

n/a

–

A.2 Taxonomy-Eligible but not environmentally sustainable activities (not Taxonomy-aligned activities)

EL; N/EL

Manufacture of equipment for the production and use of hydrogen

CCM 3.2

2.8

0.7

N/EL

–

Manufacture of batteries

CCM 3.4

5.2

1.3

N/EL

0.9

Manufacture of other low carbon technologies

CCM 3.6

164.4

41.4

N/EL

44.8

Manufacture of hydrogen

CCM 3.10

0.1

0.0

N/EL

0.4

Renovation of existing buildings

CCM 7.2

5.8

1.5

N/EL

–

Acquisition and ownership of buildings

CCM 7.7

1.7

0.4

N/EL

–

Provision of IT/OT data-driven solutions

CE 4.1

0.1

0.0

N/EL

–

Repair, refurbishment and remanufacturing

CE 5.1

1.6

0.4

N/EL

–

Sale of spare parts

CE 5.2

0.9

0.2

N/EL

0.5

Sale of second-hand goods

CE 5.4

0.2

0.0

N/EL

–

Product-as-a-service and other circular use- and result-oriented service models

CE 5.5

1.2

0.3

N/EL

11.5

OpEx of Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) (A.2)

183.9

46.3

45.3

–

1.0

–

58.1

A. OpEx of Taxonomy eligible activities (A.1 + A.2)

183.9

46.3

45.3

–

1.0

–

58.1

B. TAXONOMY-NON-ELIGIBLE ACTIVITIES

OpEx of taxonomy-non-eligible activities (B)

213.3

53.7

41.9

TOTAL (A. + B.)

397.3

100.0

1	All percentages relate to KION Group’s operating expenditure (OpEx). Total amount for OpEx was reduced by €664.0 million for the previous year 2023 in relation to the correction of activity CE 5.1 under A.2
2	Taxonomy-alignment was assessed for the economic activities of the environmental objectives ‘climate change mitigation’ and ‘circular economy’. Each activity was considered for alignment with respect to only one environmental objective for which it is eligible. A clear definable component of activity CE 5.1 was considered as taxonomy-aligned in the reporting year 2024, for which no OpEx was identified
Legend: Y: Yes, taxonomy-eligible activity and taxonomy-aligned with the relevant environmental objective; N: No, taxonomy-eligible activity but not taxonomy-aligned in regards to the relevant environmental objective; EL: Taxonomy eligible activity for the relevant objective; N/EL: Taxonomy non-eligible activity for the relevant objective; CCM: Climate Change Mitigation; CCA: Climate Change Adaptation; WTR: Water and Marine Resources; CE: Circular Economy; PPC: Pollution Prevention and Control; BIO: Biodiversity and ecosystems

Annex – Further disclosures on the EU Taxonomy

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Annex – Further disclosures on the EU Taxonomy

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