ACS Actividades de Construcción y Servicios S.A. is a multinational corporation based in Spain, engaged in construction and civil engineering services. With its origins dating back to the early 20th c... ACS Actividades de Construcción y Servicios S.A. is a multinational corporation based in Spain, engaged in construction and civil engineering services. With its origins dating back to the early 20th century, ACS has evolved into a leading player in the construction sector, focusing on developing infrastructure, industrial facilities, and energy-related projects. The company operates through various divisions including building construction, civil works, and environmental services, which extend across numerous regions globally. ACS is instrumental in creating vital infrastructure such as roads, bridges, and energy plants, impacting industries such as transportation, energy, and utilities. Its environmental services arm contributes to sustainable practices through waste management and renewable energy projects. Given its expansive global operations and capability to drive large-scale engineering solutions, ACS plays a crucial role in both developed and emerging markets, addressing essential infrastructure demands and promoting economic growth. Its international presence and comprehensive service offerings have established ACS as a formidable entity within the global construction industry.
In 2024, ACS 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.
ACS has also provided an activity-level breakdown of its EU Taxonomy disclosures. This granular reporting enhances transparency around which economic activities of ACS are considered environmentally sustainable and contribute to at least one of the six environmental objectives defined under the EU Taxonomy framework.
Metric (tonnes)
2024
2023
2022
2021 - 2017
Total Taxonomy Aligned A1 Turnover
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Total Taxonomy Eligible A Turnover
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Total Taxonomy Non-Eligible B Turnover
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c
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11.1 CCA - Education
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c
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14.2 CCA - Flood risk prevention and protection infrastructure
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a
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0000000
2.2 WTR - Urban Waste Water Treatment
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a
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0000000
4.1 CCM/CCA - Electricity generation using solar photovoltaic technology
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b
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0000000
4.10 CCM/CCA - Storage of electricity
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a
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0000000
4.2 CCM/CCA - Electricity generation using concentrated solar power (CSP) technology
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a
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c
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4.3 CCM/CCA - Electricity generation from wind power
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c
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4.5 CCM/CCA - Electricity generation from hydropower
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c
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4.9 CCM/CCA - Transmission and distribution of electricity
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5.1 CCM/CCA - Construction, extension and operation of water collection, treatment and supply systems
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c
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5.2 CCM/CCA - Renewal of water collection, treatment and supply systems
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c
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5.3 CCM/CCA - Construction, extension and operation of waste water collection and treatment
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c
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6.13 CCM/CCA - Infrastructure for personal mobility, cycle logistics
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6.14 CCM/CCA - Infrastructure for rail transport
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c
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6.15 CCA - Infrastructure enabling road transport and public transport
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c
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6.16 CCM - Infrastructure enabling low carbon water transport
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c
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7.1 CCM/CCA - Construction of new buildings
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c
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7.2 CCM/CCA - Renovation of existing buildings
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c
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Metric (tonnes)
2024
2023
2022
2021 - 2017
Total Taxonomy Aligned A1 Opex
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c
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Total Taxonomy Eligible A Opex
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c
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Total Taxonomy Non-Eligible B Opex
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c
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2.2 WTR - Urban Waste Water Treatment
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a
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Copy/Paste is a PRO feature.
0000000
4.1 CCM/CCA - Electricity generation using solar photovoltaic technology
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a
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c
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4.2 CCM/CCA - Electricity generation using concentrated solar power (CSP) technology
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a
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c
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5.1 CCM/CCA - Construction, extension and operation of water collection, treatment and supply systems
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c
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5.2 CCM/CCA - Renewal of water collection, treatment and supply systems
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c
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5.3 CCM/CCA - Construction, extension and operation of waste water collection and treatment
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c
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6.13 CCM/CCA - Infrastructure for personal mobility, cycle logistics
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a
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c
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6.14 CCM/CCA - Infrastructure for rail transport
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c
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6.15 CCA - Infrastructure enabling road transport and public transport
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c
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6.16 CCM - Infrastructure enabling low carbon water transport
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7.1 CCM/CCA - Construction of new buildings
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c
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7.2 CCM/CCA - Renovation of existing buildings
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c
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Metric (tonnes)
2024
2023
2022
2021 - 2017
Total Taxonomy Aligned A1 Capex
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Total Taxonomy Eligible A Capex
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Total Taxonomy Non-Eligible B Capex
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c
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4.2 CCM/CCA - Electricity generation using concentrated solar power (CSP) technology
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Copy/Paste is a PRO feature.
b
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c
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4.3 CCM/CCA - Electricity generation from wind power
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a
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Copy/Paste is a PRO feature.
c
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4.5 CCM/CCA - Electricity generation from hydropower
Copy/Paste is a PRO feature.
Copy/Paste is a PRO feature.
Copy/Paste is a PRO feature.
c
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4.9 CCM/CCA - Transmission and distribution of electricity
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a
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Copy/Paste is a PRO feature.
0000000
5.2 CCM/CCA - Renewal of water collection, treatment and supply systems
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c
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5.3 CCM/CCA - Construction, extension and operation of waste water collection and treatment
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b
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c
0000000
6.13 CCM/CCA - Infrastructure for personal mobility, cycle logistics
Copy/Paste is a PRO feature.
Copy/Paste is a PRO feature.
Copy/Paste is a PRO feature.
c
0000000
6.14 CCM/CCA - Infrastructure for rail transport
Copy/Paste is a PRO feature.
a
Copy/Paste is a PRO feature.
b
Copy/Paste is a PRO feature.
c
0000000
6.15 CCA - Infrastructure enabling road transport and public transport
Copy/Paste is a PRO feature.
a
Copy/Paste is a PRO feature.
b
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c
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6.16 CCM - Infrastructure enabling low carbon water transport
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a
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Copy/Paste is a PRO feature.
0000000
7.1 CCM/CCA - Construction of new buildings
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Copy/Paste is a PRO feature.
b
Copy/Paste is a PRO feature.
0000000
Limited Data Preview
You are viewing a limited preview of ACS’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 (A1, A2, A, B, and A+B), at both aggregate and activity level, with historical coverage back to 2022.
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Verified Sources Behind ACS’s EU Taxonomy Data
Every figure on this dashboard has a transparent audit trail. With Tracenable, each data point is traceable back to its original source, viewable directly inside our platform. Explore ACS’s data sources below and access millions more through our Disclosure Search.
a. ACS's Consolidated Non-Financial Report 2024
b. ACS's Integrated Report 2023
c. ACS's Integrated Report 2022
Insights into ACS's Revenues from Sustainable Activities
In 2024, ACS reported EU Taxonomy-eligible revenues of EUR 28.32 billion, representing 68% of its total turnover. Of this amount, EUR 4.58 billion of ACS's revenues was classified as EU Taxonomy-aligned, indicating that 11% 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
ACS's Taxonomy-Eligible Turnover Over Time
Total Taxonomy Aligned A1 Turnover
Total Taxonomy Eligible but Not Aligned A2 Turnover
Have ACS's revenues become more sustainable over time?
Since 2022, ACS's taxonomy-aligned revenues decreased by 11.29%, indicating a long-term decline in environmentally sustainable revenue performance.a, c
Compared to the previous year (2023), ACS's taxonomy-aligned revenues decreased by 11.29%, suggesting that ACS may have deprioritized sustainable activities, shifted focus away from green offerings, or reduced transparency in its EU Taxonomy reporting.a, b
How much of ACS's revenue is eligible under the EU Taxonomy?
In 2024, ACS reported that EUR 28.32 billion of its revenue was eligible under the EU Taxonomy, representing 68% of the company's total turnover. Of this amount, EUR 4.58 billion (11% of total revenue) was classified as Taxonomy-aligned. This means that 57% of ACS'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 ACS's eligible revenue is aligned with the EU Taxonomy?
In 2024, ACS reported that EUR 4.58 billion of its revenue was aligned under the EU Taxonomy, representing 11% of its total turnover.a
This moderate level of alignment indicates that ACS has begun shifting toward more sustainable operations but still has considerable room to enhance its green offerings.
ACS's Eligibility & Alignment Overview
ACS's Contribution to Environmental Objectives
Total Taxonomy Aligned A1 Turnover
Total Taxonomy Eligible but Not Aligned A2 Turnover
How is ACS's taxonomy-aligned revenue distributed across the EU environmental objectives?
In 2024, ACS reported that its taxonomy-aligned revenue was distributed across the following EU environmental objectivesa:
Climate Change Mitigation: 10.9%
Climate Change Adaptation: 0.03%
Sustainable Use and Protection of Water and Marine Resources: 0.1%
Transition to a Circular Economy: 0%
Pollution Prevention and Control: 0%
Protection and restoration of biodiversity and ecosystems: 0%
How much revenue does ACS earn from selling climate-related solutions ?
In 2024, ACS reported that EUR 4.55 billion 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 10.93% of the company's total revenue,indicating that ACShas a moderate focuson solutions that support climate action through its commercial activities.a
Insights into ACS's CAPEX from Sustainable Activities
In 2024, ACS reported EU Taxonomy-eligible CAPEX of EUR 100.10 million,representing 3.7% of its total CAPEX. Of this amount, EUR 68.50 million of ACS's CAPEX was classified as EU Taxonomy-aligned, indicating that 2.5% 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
ACS's Taxonomy-Eligible Capex Over Time
Total Taxonomy Aligned A1 Capex
Total Taxonomy Eligible but Not Aligned A2 Capex
Have ACS's increased its investment in sustainable activities over time?
Since 2022, ACS's taxonomy-aligned capital expenditure (CAPEX)decreased by 77.27%,indicating a long-term decline in green capital deployment, potentially signaling shifting priorities or reduced focus on sustainability-linked investments.a, c
Compared to the previous year (2023), ACS's taxonomy-aligned CAPEX decreased by 75.73%,suggesting that ACS 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 ACS's capital expenditure (CAPEX) is eligible under the EU Taxonomy?
In 2024, ACS reported that EUR 100.10 million of its capital expenditure (CAPEX) was eligible under the EU Taxonomy, representing 3.7% of the company's total CAPEX. Of this amount, EUR 68.50 million (2.5% of total CAPEX) was classified as Taxonomy-aligned. This means that 1.2% of ACS'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 ACS's eligible CAPEX is aligned with the EU Taxonomy?
In 2024, ACS reported that EUR 68.50 million of its CAPEX was aligned under the EU Taxonomy, representing 2.5% of its total capital investment.a
This low alignment reflects that ACS is beginning to transition its capital allocation toward greener investments, but still retains substantial opportunities for further alignment with sustainability goals.
ACS's Eligibility & Alignment Overview
ACS's Contribution to Environmental Objectives
Total Taxonomy Aligned A1 Capex
Total Taxonomy Eligible but Not Aligned A2 Capex
How is ACS's taxonomy-aligned CAPEX distributed across the EU environmental objectives?
In 2024, ACS reported that its taxonomy-aligned capital expenditure (CAPEX) was distributed across the following EU environmental objectivesa:
Climate Change Mitigation: 2.5%
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 ACS is investing in climate-related solutions?
In 2024, ACS allocated EUR 68.51 million of its CAPEX to activities contributing to the EU Taxonomy's climate-related objectives (Climate Change Mitigation and Climate Change Adaptation). This represented 2.5% of the company's total capital expenditure,indicating that ACShas only marginally directed its capital expenditure toward climate-related activities, suggesting limited alignment with climate objectives.a
Insights into ACS's OPEX from Sustainable Activities
In 2024, ACS reported EU Taxonomy-eligible OPEX of EUR 304.70 million,representing 47.3% of its total operating expenses (OPEX). Of this amount, EUR 91.30 million of ACS's OPEX was classified as EU Taxonomy-aligned, indicating that 14.2% 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
ACS's Taxonomy-Eligible Opex Over Time
Total Taxonomy Aligned A1 Opex
Total Taxonomy Eligible but Not Aligned A2 Opex
Have ACS's increased its spending in sustainable activities over time?
Since 2022, ACS's taxonomy-aligned operating expenditure (OPEX)decreased by 37.17%,indicating a long-term decline in sustainability-related operational spending, which may reflect shifting priorities or reduced emphasis on green initiatives.a, c
Compared to the previous year (2023), ACS's taxonomy-aligned OPEX increased by 10.94%,highlighting ACS's growing commitment to funding sustainable operations or improving how such expenses are classified and reported under the EU Taxonomy.a, b
How much of ACS's operational expenditure (OPEX) is eligible under the EU Taxonomy?
In 2024, ACS reported that EUR 304.70 million of its operational expenditure (OPEX) was eligible under the EU Taxonomy, representing 47.3% of the company's total OPEX. Of this amount, EUR 91.30 million (14.2% of total OPEX) was classified as Taxonomy-aligned. This means that 33.2% of ACS's OPEX is eligible but not aligned, indicating that these expenditures 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 ACS's eligible OPEX is aligned with the EU Taxonomy?
In 2024, ACS reported that EUR 91.30 million of its OPEX was aligned under the EU Taxonomy, representing 14.2% of its total operational expenditure.a
This moderate level of alignment indicates that ACS is beginning to shift operational priorities toward greener practices, with room for deeper integration.
ACS's Eligibility & Alignment Overview
ACS's Contribution to Environmental Objectives
Total Taxonomy Aligned A1 Opex
Total Taxonomy Eligible but Not Aligned A2 Opex
How is ACS's taxonomy-aligned OPEX distributed across the EU environmental objectives?
In 2024, ACS reported that its taxonomy-aligned operational expenditure (OPEX) was distributed across the following EU environmental objectivesa:
Climate Change Mitigation: 13.2%
Climate Change Adaptation: 0.7%
Sustainable Use and Protection of Water and Marine Resources: 0.3%
Transition to a Circular Economy: 0%
Pollution Prevention and Control: 0%
Protection and restoration of biodiversity and ecosystems: 0%
How much of ACS's operational budget supports climate-related solutions?
In 2024, ACS allocated EUR 89.45 million of its OPEX to activities contributing to the EU Taxonomy's climate-related objectives (Climate Change Mitigation and Climate Change Adaptation). This represented 13.9% of the company's total OPEX,indicating that ACSis moderately integrating climate considerations into its ongoing operations, with potential to scale up climate-aligned spending.a
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