Annual Report 2023

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Creating tomorrow’s solutions

Taxonomy-Eligible Investments

Taxonomy-eligible investments come from capital expenditure (CapEx) associated with an eligible economic activity or a credible plan for expanding or achieving an environmentally sustainable economic activity, or otherwise relating to the purchase of products and services from an eligible economic activity. To determine the reportable CapEx KPI, we calculate the ratio of taxonomy-eligible investments to the sum of additions to property, plant and equipment and intangible assets during the fiscal year before depreciation, amortization and remeasurements, including additions from business combinations.

We identify taxonomy-eligible investments using project descriptions of the additions to property, plant and equipment and intangible assets. The majority of taxonomy-eligible investments at WACKER are attributable to WACKER POLYMERS, WACKER SILICONES and WACKER BIOSOLUTIONS.