In 2024, Lug 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.
Lug has also provided an activity-level breakdown of its EU Taxonomy disclosures. This granular reporting enhances transparency around which economic activities of Lug 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
Copy/Paste is a PRO feature.
b
Copy/Paste is a PRO feature.
c
0000000
Total Taxonomy Eligible Turnover
0000000
Copy/Paste is a PRO feature.
b
Copy/Paste is a PRO feature.
c
0000000
3.5 CCM/CCA - Manufacture of energy efficiency equipment for buildings
Copy/Paste is a PRO feature.
a
Copy/Paste is a PRO feature.
b
Copy/Paste is a PRO feature.
c
0000000
3.6 CCM/CCA - Manufacture of other low carbon technologies
Copy/Paste is a PRO feature.
a
Copy/Paste is a PRO feature.
b
Copy/Paste is a PRO feature.
c
0000000
5.4 CE - Sale of second-hand goods
Copy/Paste is a PRO feature.
a
Copy/Paste is a PRO feature.
b
Copy/Paste is a PRO feature.
0000000
7.3 CCM/CCA - Installation, maintenance and repair of energy efficiency equipment
Copy/Paste is a PRO feature.
a
Copy/Paste is a PRO feature.
b
Copy/Paste is a PRO feature.
0000000
8.2 CCA - Computer programming, consultancy and related activities
Copy/Paste is a PRO feature.
Copy/Paste is a PRO feature.
Copy/Paste is a PRO feature.
c
0000000
8.2 CCM - Data-driven solutions for GHG emissions reductions
Copy/Paste is a PRO feature.
Copy/Paste is a PRO feature.
Copy/Paste is a PRO feature.
c
0000000
Metric
2024
2023
2022
2021 - 2017
Total Taxonomy Aligned Opex
0000000
Copy/Paste is a PRO feature.
b
Copy/Paste is a PRO feature.
c
0000000
Total Taxonomy Eligible Opex
0000000
Copy/Paste is a PRO feature.
b
Copy/Paste is a PRO feature.
c
0000000
3.5 CCM/CCA - Manufacture of energy efficiency equipment for buildings
Copy/Paste is a PRO feature.
a
Copy/Paste is a PRO feature.
b
Copy/Paste is a PRO feature.
c
0000000
3.6 CCM/CCA - Manufacture of other low carbon technologies
Copy/Paste is a PRO feature.
a
Copy/Paste is a PRO feature.
b
Copy/Paste is a PRO feature.
c
0000000
5.1 CE - Repair, refurbishment and remanufacturing
Copy/Paste is a PRO feature.
a
Copy/Paste is a PRO feature.
b
Copy/Paste is a PRO feature.
0000000
5.2 CCM/CCA - Renewal of water collection, treatment and supply systems
Copy/Paste is a PRO feature.
Copy/Paste is a PRO feature.
b
Copy/Paste is a PRO feature.
0000000
7.3 CCM/CCA - Installation, maintenance and repair of energy efficiency equipment
Copy/Paste is a PRO feature.
a
Copy/Paste is a PRO feature.
b
Copy/Paste is a PRO feature.
0000000
7.7 CCM/CCA - Acquisition and ownership of buildings
Copy/Paste is a PRO feature.
a
Copy/Paste is a PRO feature.
b
Copy/Paste is a PRO feature.
0000000
8.2 CCA - Computer programming, consultancy and related activities
Copy/Paste is a PRO feature.
a
Copy/Paste is a PRO feature.
b
Copy/Paste is a PRO feature.
c
0000000
8.2 CCM - Data-driven solutions for GHG emissions reductions
Copy/Paste is a PRO feature.
Copy/Paste is a PRO feature.
b
Copy/Paste is a PRO feature.
c
0000000
Metric
2024
2023
2022
2021 - 2017
Total Taxonomy Aligned Capex
0000000
Copy/Paste is a PRO feature.
b
Copy/Paste is a PRO feature.
c
0000000
Total Taxonomy Eligible Capex
0000000
Copy/Paste is a PRO feature.
b
Copy/Paste is a PRO feature.
c
0000000
3.5 CCM/CCA - Manufacture of energy efficiency equipment for buildings
Copy/Paste is a PRO feature.
a
Copy/Paste is a PRO feature.
b
Copy/Paste is a PRO feature.
c
0000000
3.6 CCM/CCA - Manufacture of other low carbon technologies
Copy/Paste is a PRO feature.
a
Copy/Paste is a PRO feature.
b
Copy/Paste is a PRO feature.
c
0000000
5.2 CCM/CCA - Renewal of water collection, treatment and supply systems
Copy/Paste is a PRO feature.
a
Copy/Paste is a PRO feature.
b
Copy/Paste is a PRO feature.
0000000
7.6 CCM/CCA - Installation, maintenance and repair of renewable energy technologies
Copy/Paste is a PRO feature.
a
Copy/Paste is a PRO feature.
Copy/Paste is a PRO feature.
0000000
7.7 CCM/CCA - Acquisition and ownership of buildings
Copy/Paste is a PRO feature.
a
Copy/Paste is a PRO feature.
b
Copy/Paste is a PRO feature.
0000000
8.2 CCM - Data-driven solutions for GHG emissions reductions
Copy/Paste is a PRO feature.
a
Copy/Paste is a PRO feature.
b
Copy/Paste is a PRO feature.
0000000
Limited Data Preview
You are viewing a limited preview of Lug’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 2022.
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a. Lug's Annual Report 2024
b. Lug's Sustainable Development Report 2023
c. Lug's Non-financial report 2022
Insights into Lug's Revenues from Sustainable Activities
In 2024, Lug reported EU Taxonomy-eligible revenues of PLN 201.42 million, representing 89.25% of its total turnover. Of this amount, PLN 201.28 million of Lug's revenues was classified as EU Taxonomy-aligned, indicating that 89.19% 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
Lug's Taxonomy-Eligible Turnover Over Time
Total Taxonomy Eligible Turnover
Total Taxonomy Aligned Turnover
Have Lug's revenues become more sustainable over time?
Since 2022, Lug's taxonomy-aligned revenues increased by 15.43%,reflecting a sustained upward trend in environmentally sustainable revenue generation.a, c
Compared to the previous year (2023), Lug's taxonomy-aligned revenues increased by 3.01%,highlighting Lug's deeper integration of environmentally sustainable activities into its core business model, or improved classification and reporting of those activities under the EU Taxonomy.a, b
How much of Lug's revenue is eligible under the EU Taxonomy?
In 2024, Lug reported that PLN 201.42 million of its revenue was eligible under the EU Taxonomy, representing 89.25% of the company's total turnover. Of this amount, PLN 201.28 million (89.19% of total revenue) was classified as Taxonomy-aligned. This means that 0.06% of Lug'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 Lug's eligible revenue is aligned with the EU Taxonomy?
In 2024, Lug reported that PLN 201.28 million of its revenue was aligned under the EU Taxonomy, representing 89.19% of its total turnover.a
This strong alignment suggests that Lug has strategically integrated environmentally sustainable activities into its core business model, positioning itself as a leader in the green transition.
Lug's Eligibility & Alignment Overview
Lug's Contribution to Environmental Objectives
Total Taxonomy Aligned Turnover
How is Lug's taxonomy-aligned revenue distributed across the EU environmental objectives?
In 2024, Lug reported that its taxonomy-aligned revenue was distributed across the following EU environmental objectivesa:
Climate Change Mitigation: 89.19%
Climate Change Adaptation: 0%
Sustainable Use and Protection of Water and Marine Resources: 0%
Transition to a Circular Economy: 0.01%
Pollution Prevention and Control: 0%
Protection and restoration of biodiversity and ecosystems: 0%
How much revenue does Lug earn from selling climate-related solutions ?
In 2024, Lug reported that PLN 201.28 million 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 89.19% of the company's total revenue,indicating that Lugprimarily focuseson solutions that support climate action through its commercial activities.a
Insights into Lug's CAPEX from Sustainable Activities
In 2024, Lug reported EU Taxonomy-eligible CAPEX of PLN 10.18 million,representing 80.95% of its total CAPEX. Of this amount, PLN 9.23 million of Lug's CAPEX was classified as EU Taxonomy-aligned, indicating that 73.41% 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
Lug's Taxonomy-Eligible Capex Over Time
Total Taxonomy Eligible Capex
Total Taxonomy Aligned Capex
Have Lug's increased its investment in sustainable activities over time?
Since 2022, Lug's taxonomy-aligned capital expenditure (CAPEX)decreased by 17.56%,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), Lug's taxonomy-aligned CAPEX increased by 23.38%,highlighting Lug'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 Lug's capital expenditure (CAPEX) is eligible under the EU Taxonomy?
In 2024, Lug reported that PLN 10.18 million of its capital expenditure (CAPEX) was eligible under the EU Taxonomy, representing 80.95% of the company's total CAPEX. Of this amount, PLN 9.23 million (73.41% of total CAPEX) was classified as Taxonomy-aligned. This means that 7.54% of Lug'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 Lug's eligible CAPEX is aligned with the EU Taxonomy?
In 2024, Lug reported that PLN 9.23 million of its CAPEX was aligned under the EU Taxonomy, representing 73.41% of its total capital investment.a
This strong alignment suggests that Lug is directing a significant portion of its capital investments toward environmentally sustainable assets or activities, reinforcing a strategic focus on long-term sustainability.
Lug's Eligibility & Alignment Overview
Lug's Contribution to Environmental Objectives
Total Taxonomy Aligned Capex
How is Lug's taxonomy-aligned CAPEX distributed across the EU environmental objectives?
In 2024, Lug reported that its taxonomy-aligned capital expenditure (CAPEX) was distributed across the following EU environmental objectivesa:
Climate Change Mitigation: 71.5%
Climate Change Adaptation: 1.91%
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 Lug is investing in climate-related solutions?
In 2024, Lug allocated PLN 9.23 million of its CAPEX to activities contributing to the EU Taxonomy's climate-related objectives (Climate Change Mitigation and Climate Change Adaptation). This represented 73.41% of the company's total capital expenditure,indicating that Lugis prioritizing climate-focused investments as a central part of its overall capital strategy.a
Insights into Lug's OPEX from Sustainable Activities
In 2024, Lug reported EU Taxonomy-eligible OPEX of PLN 18.50 million,representing 99.46% of its total operating expenses (OPEX). Of this amount, PLN 16.82 million of Lug's OPEX was classified as EU Taxonomy-aligned, indicating that 90.44% 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
Lug's Taxonomy-Eligible Opex Over Time
Total Taxonomy Eligible Opex
Total Taxonomy Aligned Opex
Have Lug's increased its spending in sustainable activities over time?
Since 2022, Lug's taxonomy-aligned operating expenditure (OPEX)increased by 19.66%,pointing to a long-term trend of increased spending on environmentally sustainable operations and services recognized under the EU Taxonomy.a, c
Compared to the previous year (2023), Lug's taxonomy-aligned OPEX increased by 9.64%,highlighting Lug'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 Lug's operational expenditure (OPEX) is eligible under the EU Taxonomy?
In 2024, Lug reported that PLN 18.50 million of its operational expenditure (OPEX) was eligible under the EU Taxonomy, representing 99.46% of the company's total OPEX. Of this amount, PLN 16.82 million (90.44% of total OPEX) was classified as Taxonomy-aligned. This means that 9.02% of Lug'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 Lug's eligible OPEX is aligned with the EU Taxonomy?
In 2024, Lug reported that PLN 16.82 million of its OPEX was aligned under the EU Taxonomy, representing 90.44% of its total operational expenditure.a
This strong alignment suggests that Lug is allocating a significant share of its operating budget to environmentally sustainable activities, signaling a strategic emphasis on day-to-day sustainability performance.
Lug's Eligibility & Alignment Overview
Lug's Contribution to Environmental Objectives
Total Taxonomy Aligned Opex
How is Lug's taxonomy-aligned OPEX distributed across the EU environmental objectives?
In 2024, Lug reported that its taxonomy-aligned operational expenditure (OPEX) was distributed across the following EU environmental objectivesa:
Climate Change Mitigation: 52.24%
Climate Change Adaptation: 4.53%
Sustainable Use and Protection of Water and Marine Resources: 0%
Transition to a Circular Economy: 33.68%
Pollution Prevention and Control: 0%
Protection and restoration of biodiversity and ecosystems: 0%
How much of Lug's operational budget supports climate-related solutions?
In 2024, Lug allocated PLN 10.56 million of its OPEX to activities contributing to the EU Taxonomy's climate-related objectives (Climate Change Mitigation and Climate Change Adaptation). This represented 56.77% of the company's total OPEX,indicating that Lugis focusing a significant share of its operational spending on supporting climate action through its day-to-day activities.a
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