In 2024, Bera 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.
Bera has also provided an activity-level breakdown of its EU Taxonomy disclosures. This granular reporting enhances transparency around which economic activities of Bera 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
0000000
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b
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0000000
Total Taxonomy Eligible Turnover
0000000
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b
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0000000
Metric
2024
2023
2022
2021 - 2017
Total Taxonomy Aligned Opex
0000000
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b
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0000000
Total Taxonomy Eligible Opex
0000000
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b
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0000000
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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a
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0000000
Metric
2024
2023
2022
2021 - 2017
Total Taxonomy Aligned Capex
0000000
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b
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0000000
Total Taxonomy Eligible Capex
0000000
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b
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0000000
7.4 CCM/CCA - Installation, maintenance and repair of charging stations for electric vehicles in buildings (and parking spaces attached to buildings)
Copy/Paste is a PRO feature.
a
Copy/Paste is a PRO feature.
b
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0000000
Limited Data Preview
You are viewing a limited preview of Bera’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. Bera's Annual Report 2025
b. Bera's Annual Report 2024
Insights into Bera's Revenues from Sustainable Activities
In 2024, Bera reported EU Taxonomy-eligible revenues of ISK 0, representing 0% of its total turnover. Of this amount, ISK 0 of Bera's revenues was classified as EU Taxonomy-aligned, indicating that 0% 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
Insights into Bera's CAPEX from Sustainable Activities
In 2024, Bera reported EU Taxonomy-eligible CAPEX of ISK 483.70 million,representing 34% of its total CAPEX. Of this amount, ISK 15.82 million of Bera's CAPEX was classified as EU Taxonomy-aligned, indicating that 1% 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
Bera's Taxonomy-Eligible Capex Over Time
Total Taxonomy Eligible Capex
Total Taxonomy Aligned Capex
Have Bera's increased its investment in sustainable activities over time?
Compared to the previous year (2023), Bera's taxonomy-aligned CAPEX decreased by 75%,suggesting that Bera 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 Bera's capital expenditure (CAPEX) is eligible under the EU Taxonomy?
In 2024, Bera reported that ISK 483.70 million of its capital expenditure (CAPEX) was eligible under the EU Taxonomy, representing 34% of the company's total CAPEX. Of this amount, ISK 15.82 million (1% of total CAPEX) was classified as Taxonomy-aligned. This means that 33% of Bera'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 Bera's eligible CAPEX is aligned with the EU Taxonomy?
In 2024, Bera reported that ISK 15.82 million of its CAPEX was aligned under the EU Taxonomy, representing 1% of its total capital investment.a
This low alignment reflects that Bera is beginning to transition its capital allocation toward greener investments, but still retains substantial opportunities for further alignment with sustainability goals.
Bera's Eligibility & Alignment Overview
Bera's Contribution to Environmental Objectives
Total Taxonomy Aligned Capex
How is Bera's taxonomy-aligned CAPEX distributed across the EU environmental objectives?
In 2024, Bera reported that its taxonomy-aligned capital expenditure (CAPEX) was distributed across the following EU environmental objectivesa:
Climate Change Mitigation: 1%
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 Bera is investing in climate-related solutions?
In 2024, Bera allocated ISK 14.08 million of its CAPEX to activities contributing to the EU Taxonomy's climate-related objectives (Climate Change Mitigation and Climate Change Adaptation). This represented 1% of the company's total capital expenditure,indicating that Berahas only marginally directed its capital expenditure toward climate-related activities, suggesting limited alignment with climate objectives.a
Insights into Bera's OPEX from Sustainable Activities
In 2024, Bera reported EU Taxonomy-eligible OPEX of ISK 121.02 million,representing 21% of its total operating expenses (OPEX). Of this amount, ISK 5.92 million of Bera's OPEX was classified as EU Taxonomy-aligned, indicating that 1% 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
Bera's Taxonomy-Eligible Opex Over Time
Total Taxonomy Eligible Opex
Total Taxonomy Aligned Opex
Have Bera's increased its spending in sustainable activities over time?
Compared to the previous year (2023), Bera's taxonomy-aligned OPEX remained relatively stable, indicating that Bera maintained consistent levels of sustainable operational expenditure, without significant changes in taxonomy-aligned activity coverage.a, b
How much of Bera's operational expenditure (OPEX) is eligible under the EU Taxonomy?
In 2024, Bera reported that ISK 121.02 million of its operational expenditure (OPEX) was eligible under the EU Taxonomy, representing 21% of the company's total OPEX. Of this amount, ISK 5.92 million (1% of total OPEX) was classified as Taxonomy-aligned. This means that 20% of Bera'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 Bera's eligible OPEX is aligned with the EU Taxonomy?
In 2024, Bera reported that ISK 5.92 million of its OPEX was aligned under the EU Taxonomy, representing 1% of its total operational expenditure.a
This low alignment reflects limited operational focus on green activities, suggesting that sustainability considerations have yet to be fully integrated into core operating processes.
Bera's Eligibility & Alignment Overview
Bera's Contribution to Environmental Objectives
Total Taxonomy Aligned Opex
How is Bera's taxonomy-aligned OPEX distributed across the EU environmental objectives?
In 2024, Bera reported that its taxonomy-aligned operational expenditure (OPEX) was distributed across the following EU environmental objectivesa:
Climate Change Mitigation: 1%
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 of Bera's operational budget supports climate-related solutions?
In 2024, Bera allocated ISK 5.76 million of its OPEX to activities contributing to the EU Taxonomy's climate-related objectives (Climate Change Mitigation and Climate Change Adaptation). This represented 1% of the company's total OPEX,indicating that Berahas only a limited share of operational expenditure aligned with climate goals, signaling early-stage or minimal integration of climate objectives into its routine activities.a
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b
b
b
b