ABEO SA is a leading French designer, manufacturer, and distributor of sports and leisure equipment tailored for professional markets worldwide. Founded with origins dating back to 1981 and establishe... ABEO SA is a leading French designer, manufacturer, and distributor of sports and leisure equipment tailored for professional markets worldwide. Founded with origins dating back to 1981 and established as a family-owned group in 2002, the company operates through three core divisions: Sport, Sportainment & Climbing, and Changing Rooms. The Sport division supplies gymnastics apparatus, team sports gear, gym mats, and physical education equipment under renowned brands like Gymnova, Spieth, Janssen-Fritsen, and Erhard Sport. Sportainment & Climbing focuses on artificial climbing walls, recreational facilities, trampoline parks, and play modules via brands such as Entre-Prises and Clip’nClimb. The Changing Rooms segment provides integrated solutions including lockers, sanitary cubicles, benches, and fittings for sports centers, schools, and public venues, branded as France Equipement, Meta, and Sanitec. With 18 production sites across France, Europe, the United States, China, and Canada, and approximately 1,358 employees, ABEO SA supports infrastructure development in educational, athletic, and leisure sectors, emphasizing safety, innovation, and sustainability.
In 2025, Abeo 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.
Abeo has also provided an activity-level breakdown of its EU Taxonomy disclosures. This granular reporting enhances transparency around which economic activities of Abeo are considered environmentally sustainable and contribute to at least one of the six environmental objectives defined under the EU Taxonomy framework.
Metric
2025
2024
2023
2022 - 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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5.2 CE - Sale of spare parts
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5.4 CE - Sale of second-hand goods
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5.5 CE - Product-as-a-service and other circular use- and result-oriented service models
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Metric
2025
2024
2023
2022 - 2017
Total Taxonomy Aligned Opex
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Total Taxonomy Eligible Opex
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Metric
2025
2024
2023
2022 - 2017
Total Taxonomy Aligned Capex
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Total Taxonomy Eligible Capex
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1.1 CE - Manufacture of plastic packaging goods
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6.5 CCM/CCA - Transport by motorbikes, passenger cars and light commercial vehicles
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7.2 CCM/CCA - Renovation of existing buildings
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7.3 CCM/CCA - Installation, maintenance and repair of energy efficiency equipment
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7.4 CCM/CCA - Installation, maintenance and repair of charging stations for electric vehicles in buildings (and parking spaces attached to buildings)
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7.5 CCM/CCA - Installation, maintenance and repair of instruments and devices for measuring, regulation and controlling energy performance of buildings
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Limited Data Preview
You are viewing a limited preview of Abeo’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 2023.
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a. Abeo's Universal Registration Document (URD) 2025
b. Abeo's Universal Registration Document (URD) 2024
c. Abeo's Universal Registration Document (URD) 2023
Insights into Abeo's Revenues from Sustainable Activities
In 2025, Abeo reported EU Taxonomy-eligible revenues of EUR 3.90 million, representing 1.6% of its total turnover. Of this amount, EUR 3.90 million of Abeo's revenues was classified as EU Taxonomy-aligned, indicating that 1.6% 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
Abeo's Taxonomy-Eligible Turnover Over Time
Total Taxonomy Eligible Turnover
Total Taxonomy Aligned Turnover
Have Abeo's revenues become more sustainable over time?
Compared to the previous year (2024), Abeo's taxonomy-aligned revenues remained relatively stable, indicating that Abeo maintained operational continuity , with no significant changes in the scale of sustainable activities or the coverage of its taxonomy-aligned reporting.a, b
How much of Abeo's revenue is eligible under the EU Taxonomy?
In 2025, Abeo reported that EUR 3.90 million of its revenue was eligible under the EU Taxonomy, representing 1.6% of the company's total turnover. Of this amount, EUR 3.90 million (1.6% of total revenue) was classified as Taxonomy-aligned. This means that 0% of Abeo'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 Abeo's eligible revenue is aligned with the EU Taxonomy?
In 2025, Abeo reported that EUR 3.90 million of its revenue was aligned under the EU Taxonomy, representing 1.6% 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.
Abeo's Eligibility & Alignment Overview
Abeo's Contribution to Environmental Objectives
Total Taxonomy Aligned Turnover
How is Abeo's taxonomy-aligned revenue distributed across the EU environmental objectives?
In 2025, Abeo 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: 1.6%
Pollution Prevention and Control: 0%
Protection and restoration of biodiversity and ecosystems: 0%
How much revenue does Abeo earn from selling climate-related solutions ?
In 2025, Abeo reported that EUR 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 Abeohas limited exposureon solutions that support climate action through its commercial activities.a
Insights into Abeo's CAPEX from Sustainable Activities
In 2025, Abeo reported EU Taxonomy-eligible CAPEX of EUR 175,000,representing 2.7% of its total CAPEX. Of this amount, EUR 175,000 of Abeo's CAPEX was classified as EU Taxonomy-aligned, indicating that 2.7% 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
Abeo's Taxonomy-Eligible Capex Over Time
Total Taxonomy Eligible Capex
Total Taxonomy Aligned Capex
Have Abeo's increased its investment in sustainable activities over time?
Compared to the previous year (2024), Abeo's taxonomy-aligned CAPEX decreased by 75.45%,suggesting that Abeo may have scaled back investments in sustainable projects, reprioritized its capital deployment, or reduced transparency in its taxonomy-aligned disclosures.a, b
How much of Abeo's capital expenditure (CAPEX) is eligible under the EU Taxonomy?
In 2025, Abeo reported that EUR 175,000 of its capital expenditure (CAPEX) was eligible under the EU Taxonomy, representing 2.7% of the company's total CAPEX. Of this amount, EUR 175,000 (2.7% of total CAPEX) was classified as Taxonomy-aligned. This means that 0% of Abeo'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 Abeo's eligible CAPEX is aligned with the EU Taxonomy?
In 2025, Abeo reported that EUR 175,000 of its CAPEX was aligned under the EU Taxonomy, representing 2.7% of its total capital investment.a
This low alignment reflects that Abeo is beginning to transition its capital allocation toward greener investments, but still retains substantial opportunities for further alignment with sustainability goals.
Abeo's Eligibility & Alignment Overview
Abeo's Contribution to Environmental Objectives
Total Taxonomy Aligned Capex
How is Abeo's taxonomy-aligned CAPEX distributed across the EU environmental objectives?
In 2025, Abeo reported that its taxonomy-aligned capital expenditure (CAPEX) was distributed across the following EU environmental objectivesa:
Climate Change Mitigation: 2.7%
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 Abeo is investing in climate-related solutions?
In 2025, Abeo allocated EUR 175,500 of its CAPEX to activities contributing to the EU Taxonomy's climate-related objectives (Climate Change Mitigation and Climate Change Adaptation). This represented 2.7% of the company's total capital expenditure,indicating that Abeohas only marginally directed its capital expenditure toward climate-related activities, suggesting limited alignment with climate objectives.a
Insights into Abeo's OPEX from Sustainable Activities
In 2025, Abeo reported EU Taxonomy-eligible OPEX of EUR 0,representing 0% of its total operating expenses (OPEX). Of this amount, EUR 0 of Abeo'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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