Proportion of Taxonomy-Eligible Sales
We assessed the sales figures in the statement of income for each Group company to determine whether they were generated with taxonomy-eligible economic activities under Annex I (substantial contribution to climate change mitigation) and Annex II (substantial contribution to climate change adaptation) of Commission Delegated Regulation (EU) 2021/2139 and Commission Delegated Regulation (EU) 2022/1214, and allocated the relevant proportions of sales to the taxonomy-eligible economic activities.
The sales KPI (in the sense of turnover KPI as per Regulation (EU) 2021/2178) required by the EU Taxonomy Regulation is the proportion of sales from taxonomy-eligible economic activities to total sales in 2022. Our taxonomy-eligible sales under Annex I of Commission Delegated Regulation (EU) 2021/2139 and Commission Delegated Regulation (EU) 2022/1214 supplementing Taxonomy Regulation (EU) 2020/852 can be categorized in particular as the “Manufacture of plastics in primary form” at WACKER POLYMERS, WACKER SILICONES and WACKER BIOSOLUTIONS. A small proportion of sales is attributable to the area of wastewater treatment at the Burghausen site; this wastewater treatment can be allocated to the the economic activity of “Construction, expansion and operation of wastewater collection and treatment systems.”
Currently, a large number of upstream products are not covered by the EU Taxonomy Regulation. Therefore, in this reporting period, too, the EU Taxonomy Regulation does not cover WACKER POLYSILICON, whose core product is hyperpure polysilicon – a fundamental building block for highly efficient solar cells and thus a raw material that plays a vital role in the energy transition.