In 2024, AB was subject to the Corporate Sustainability Reporting Directive (CSRD)'s requirements, which mandated the company to publish EU Taxonomy disclosures.
The company reported the eligibility and alignment of Turnover, Capital Expenditure (CAPEX) and Operating Expenditure (OPEX) with the EU Taxonomy, helping assess the extent to which its business activities align with Europe's environmental sustainability goals.
AB has also provided an activity-level breakdown of its EU Taxonomy disclosures. This granular reporting enhances transparency around which economic activities of AB are considered environmentally sustainable and contribute to at least one of the six environmental objectives defined under the EU Taxonomy framework.
Metric
2024
2023
2022
2021 - 2017
Total Taxonomy Aligned Turnover
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Total Taxonomy Eligible Turnover
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5.1 CE - Repair, refurbishment and remanufacturing
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a
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5.4 CE - Sale of second-hand goods
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0000000
Metric
2024
2023
2022
2021 - 2017
Total Taxonomy Aligned Opex
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Total Taxonomy Eligible Opex
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Metric
2024
2023
2022
2021 - 2017
Total Taxonomy Aligned Capex
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Total Taxonomy Eligible Capex
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7.6 CCM/CCA - Installation, maintenance and repair of renewable energy technologies
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Limited Data Preview
You are viewing a limited preview of AB’s EU Taxonomy dataset. The full dataset, available for download, includes eligibility and alignment metrics for turnover, CAPEX, and OPEX across all EU Taxonomy categories, at both aggregate and activity level, with historical coverage back to undefined.
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a. AB's Non-financial report 2024
Insights into AB's Revenues from Sustainable Activities
In 2024, AB reported EU Taxonomy-eligible revenues of PLN 193.67 million, representing 1.32% of its total turnover. Of this amount, PLN 2.51 million of AB's revenues was classified as EU Taxonomy-aligned, indicating that 0.02% of the revenue-generating activities undertaken by the company substantially contribute to one or more of the six environmental objectives, meet the Do No Significant Harm (DNSH) criteria, and comply with the Minimum Social Safeguards (MSS).a
How much of AB's revenue is eligible under the EU Taxonomy?
In 2024, AB reported that PLN 193.67 million of its revenue was eligible under the EU Taxonomy, representing 1.32% of the company's total turnover. Of this amount, PLN 2.51 million (0.02% of total revenue) was classified as Taxonomy-aligned. This means that 1.3% of AB's revenue is eligible but not aligned, indicating that these activities did not meet the technical screening criteria, failed to comply with the Do No Significant Harm (DNSH) requirements, or lacked evidence of meeting the Minimum Safeguards.a
How much of AB's eligible revenue is aligned with the EU Taxonomy?
In 2024, AB reported that PLN 2.51 million of its revenue was aligned under the EU Taxonomy, representing 0.02% of its total turnover.a
This low alignment highlights either a limited focus on green activities or early-stage adoption of sustainability frameworks, underscoring opportunities for further alignment with EU climate objectives.
AB's Eligibility & Alignment Overview
AB's Contribution to Environmental Objectives
Total Taxonomy Aligned Turnover
How is AB's taxonomy-aligned revenue distributed across the EU environmental objectives?
In 2024, AB reported that its taxonomy-aligned revenue was distributed across the following EU environmental objectivesa:
Climate Change Mitigation: 0%
Climate Change Adaptation: 0%
Sustainable Use and Protection of Water and Marine Resources: 0%
Transition to a Circular Economy: 0.02%
Pollution Prevention and Control: 0%
Protection and restoration of biodiversity and ecosystems: 0%
How much revenue does AB earn from selling climate-related solutions ?
In 2024, AB reported that PLN 0 of its total revenue was associated with activities contributing to the EU taxonomy climate-related objectives (Climate Change Mitigation and Climate Change Adaptation). This accounted for 0% of the company's total revenue,indicating that ABhas limited exposureon solutions that support climate action through its commercial activities.a
Insights into AB's CAPEX from Sustainable Activities
In 2024, AB reported EU Taxonomy-eligible CAPEX of PLN 11.71 million,representing 86.14% of its total CAPEX. Of this amount, PLN 2.66 million of AB's CAPEX was classified as EU Taxonomy-aligned, indicating that 19.56% of the company's investments were directed toward economic activities that substantially contribute to one or more of the six environmental objectives, meet the Do No Significant Harm (DNSH) criteria, and comply with the Minimum Social Safeguards (MSS).a
How much of AB's capital expenditure (CAPEX) is eligible under the EU Taxonomy?
In 2024, AB reported that PLN 11.71 million of its capital expenditure (CAPEX) was eligible under the EU Taxonomy, representing 86.14% of the company's total CAPEX. Of this amount, PLN 2.66 million (19.56% of total CAPEX) was classified as Taxonomy-aligned. This means that 66.58% of AB's CAPEX is eligible but not aligned, indicating that these investments either did not meet the technical screening criteria, failed to comply with the Do No Significant Harm (DNSH) requirements, or lacked evidence of meeting the Minimum Safeguards (MSS).a
How much of AB's eligible CAPEX is aligned with the EU Taxonomy?
In 2024, AB reported that PLN 2.66 million of its CAPEX was aligned under the EU Taxonomy, representing 19.56% of its total capital investment.a
This moderate level of alignment indicates that AB is beginning to transition its capital allocation toward greener investments, but still retains substantial opportunities for further alignment with sustainability goals.
AB's Eligibility & Alignment Overview
AB's Contribution to Environmental Objectives
Total Taxonomy Aligned Capex
How is AB's taxonomy-aligned CAPEX distributed across the EU environmental objectives?
In 2024, AB reported that its taxonomy-aligned capital expenditure (CAPEX) was distributed across the following EU environmental objectivesa:
Climate Change Mitigation: 19.56%
Climate Change Adaptation: 0%
Sustainable Use and Protection of Water and Marine Resources: 0%
Transition to a Circular Economy: 0%
Pollution Prevention and Control: 0%
Protection and restoration of biodiversity and ecosystems: 0%
How much AB is investing in climate-related solutions?
In 2024, AB allocated PLN 2.66 million of its CAPEX to activities contributing to the EU Taxonomy's climate-related objectives (Climate Change Mitigation and Climate Change Adaptation). This represented 19.56% of the company's total capital expenditure,indicating that ABis moderately allocating capital toward climate-aligned initiatives, while maintaining a diversified investment portfolio.a
Insights into AB's OPEX from Sustainable Activities
In 2024, AB reported EU Taxonomy-eligible OPEX of PLN 2.51 million,representing 29.84% of its total operating expenses (OPEX). Of this amount, PLN 0 of AB's OPEX was classified as EU Taxonomy-aligned, indicating that 0% of the company's operating expenses were directed toward economic activities that substantially contribute to one or more of the six environmental objectives, meet the Do No Significant Harm (DNSH) criteria, and comply with the Minimum Social Safeguards (MSS).a
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