Distribuidora Internacional de Alimentación, S.A. is a Spanish multinational discount supermarket chain specializing in the retail sale of food products, household items, and personal care goods throu... Distribuidora Internacional de Alimentación, S.A. is a Spanish multinational discount supermarket chain specializing in the retail sale of food products, household items, and personal care goods through self-service stores. Founded in 1979 with its first store in Madrid, the company pioneered the discount model by focusing on cost efficiency, streamlined operations, and local sourcing to offer affordable essentials. It operates primarily in Spain and Argentina, with nearly 3,350 stores as of late 2024, including over 2,300 in Spain (many franchised) and around 1,000 in Argentina, supported by approximately 28,500 employees. Key brands encompass Dia Market, Dia Maxi, La Plaza de Dia, and others, emphasizing proximity to customers via neighborhood formats, fresh produce, and an extensive private-label range alongside national brands. The franchise system, representing a significant portion of its network, positions it as a leader in Spain's franchising sector for food retail. With a strong emphasis on community impact, local procurement exceeding 95% of purchases, and digital services like online shopping and express delivery, Distribuidora Internacional de Alimentación, S.A. plays a vital role in accessible grocery distribution across its markets.
In 2025, DIA 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.
DIA has also provided an activity-level breakdown of its EU Taxonomy disclosures. This granular reporting enhances transparency around which economic activities of DIA are considered environmentally sustainable and contribute to at least one of the six environmental objectives defined under the EU Taxonomy framework.
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2024
2023
2022 - 2017
Total Taxonomy Aligned Turnover
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Total Taxonomy Eligible Turnover
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2024
2023
2022 - 2017
Total Taxonomy Aligned Opex
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Total Taxonomy Eligible Opex
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2.3 CE - Collection and transport of non-hazardous and hazardous waste, 5.5 CCM/CCA - Collection and transport of non-hazardous waste in source segregated fractions
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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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8.1 CCM/CCA - Data processing, hosting and related activities
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2025
2024
2023
2022 - 2017
Total Taxonomy Aligned Capex
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Total Taxonomy Eligible Capex
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7.3 CCM/CCA - Installation, maintenance and repair of energy efficiency equipment
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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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7.7 CCM/CCA - Acquisition and ownership of buildings
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Limited Data Preview
You are viewing a limited preview of DIA’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 2021.
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a. DIA's Annual Report 2025
b. DIA's Consolidated Non-Financial Report 2024
c. DIA's Consolidated Non-Financial Report 2023
d. DIA's Consolidated Non-Financial Report 2022
Insights into DIA's Revenues from Sustainable Activities
In 2025, DIA reported that 0% of its total turnover was EU Taxonomy-eligible. Of this, 0% was classified as EU Taxonomy-aligned, indicating that these revenue-generating activities 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 DIA's CAPEX from Sustainable Activities
In 2025, DIA reported EU Taxonomy-eligible CAPEX of EUR 116.46 million,representing 72.29% of its total CAPEX. Of this amount, EUR 116.46 million of DIA's CAPEX was classified as EU Taxonomy-aligned, indicating that 55.54% 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
DIA's Taxonomy-Eligible Capex Over Time
Total Taxonomy Eligible Capex
Total Taxonomy Aligned Capex
Have DIA's increased its investment in sustainable activities over time?
Compared to the previous year (2024), DIA's taxonomy-aligned CAPEX increased by 1,071.73%,highlighting DIA's strengthened commitment to investing in environmentally sustainable activities or improving how such investments are classified and reported under the EU Taxonomy.a, b
How much of DIA's capital expenditure (CAPEX) is eligible under the EU Taxonomy?
In 2025, DIA reported that EUR 116.46 million of its capital expenditure (CAPEX) was eligible under the EU Taxonomy, representing 72.29% of the company's total CAPEX. Of this amount, EUR 116.46 million (55.54% of total CAPEX) was classified as Taxonomy-aligned. This means that 16.75% of DIA'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 DIA's eligible CAPEX is aligned with the EU Taxonomy?
In 2025, DIA reported that EUR 116.46 million of its CAPEX was aligned under the EU Taxonomy, representing 55.54% of its total capital investment.a
This strong alignment suggests that DIA is directing a significant portion of its capital investments toward environmentally sustainable assets or activities, reinforcing a strategic focus on long-term sustainability.
DIA's Eligibility & Alignment Overview
DIA's Contribution to Environmental Objectives
Total Taxonomy Aligned Capex
How is DIA's taxonomy-aligned CAPEX distributed across the EU environmental objectives?
In 2025, DIA reported that its taxonomy-aligned capital expenditure (CAPEX) was distributed across the following EU environmental objectivesa:
Climate Change Mitigation: 55.54%
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 DIA is investing in climate-related solutions?
In 2025, DIA allocated EUR 89.48 million of its CAPEX to activities contributing to the EU Taxonomy's climate-related objectives (Climate Change Mitigation and Climate Change Adaptation). This represented 55.54% of the company's total capital expenditure,indicating that DIAis prioritizing climate-focused investments as a central part of its overall capital strategy.a
Insights into DIA's OPEX from Sustainable Activities
In 2025, DIA reported EU Taxonomy-eligible OPEX of EUR 7.31 million,representing 23.98% of its total operating expenses (OPEX). Of this amount, EUR 7.31 million of DIA's OPEX was classified as EU Taxonomy-aligned, indicating that 7.51% 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
DIA's Taxonomy-Eligible Opex Over Time
Total Taxonomy Eligible Opex
Total Taxonomy Aligned Opex
Have DIA's increased its spending in sustainable activities over time?
Compared to the previous year (2024), DIA's taxonomy-aligned OPEX decreased by 20.86%, suggesting that DIA may have reduced spending on environmentally sustainable activities, adjusted its operational priorities, or decreased the scope of its taxonomy-related disclosures.a, b
How much of DIA's operational expenditure (OPEX) is eligible under the EU Taxonomy?
In 2025, DIA reported that EUR 7.31 million of its operational expenditure (OPEX) was eligible under the EU Taxonomy, representing 23.98% of the company's total OPEX. Of this amount, EUR 7.31 million (7.51% of total OPEX) was classified as Taxonomy-aligned. This means that 16.47% of DIA'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 DIA's eligible OPEX is aligned with the EU Taxonomy?
In 2025, DIA reported that EUR 7.31 million of its OPEX was aligned under the EU Taxonomy, representing 7.51% 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.
DIA's Eligibility & Alignment Overview
DIA's Contribution to Environmental Objectives
Total Taxonomy Aligned Opex
How is DIA's taxonomy-aligned OPEX distributed across the EU environmental objectives?
In 2025, DIA reported that its taxonomy-aligned operational expenditure (OPEX) was distributed across the following EU environmental objectivesa:
Climate Change Mitigation: 7.51%
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 DIA's operational budget supports climate-related solutions?
In 2025, DIA allocated EUR 2.29 million of its OPEX to activities contributing to the EU Taxonomy's climate-related objectives (Climate Change Mitigation and Climate Change Adaptation). This represented 7.51% of the company's total OPEX,indicating that DIAhas 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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