Rational AG

Common Name

Rational

Country

Germany

Sector

Industrials

Industry

Specialty Industrial Machinery

Employees

2,810

Ticker

RAA

Exchange

XETRA

Website

www.rational-online.com

Description

Rational AG is a leading German company specializing in manufacturing and selling advanced cooking technology for commercial kitchens worldwide. Its primary function is to develop innovative cooking a... Show more

GHG Emissions Climate Targets EU Taxonomy Energy Waste Management

Rational's EU Taxonomy Data Preview

In 2024, Rational 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.

Rational has also provided an activity-level breakdown of its EU Taxonomy disclosures. This granular reporting enhances transparency around which economic activities of Rational are considered environmentally sustainable and contribute to at least one of the six environmental objectives defined under the EU Taxonomy framework.

turnoveropexcapex

Metric (tonnes)	2025	2024	2023	2022 - 2017
Total Taxonomy Aligned A1 Turnover Portion of total company turnover generated from economic activities that are eligible under the EU Taxonomy and meet all alignment requirements, including substantial contribution, Do No Significant Harm (DNSH), and minimum safeguards.	Copy restricted. Please purchase to unlock this data.	Copy restricted. Please purchase to unlock this data.	Copy restricted. Please purchase to unlock this data.	Data available for purchase 0000000
Total Taxonomy Eligible A Turnover Total turnover of the company associated with activities considered eligible under the EU Taxonomy, regardless of whether they meet alignment criteria.	Copy restricted. Please purchase to unlock this data.	Copy restricted. Please purchase to unlock this data.	Copy restricted. Please purchase to unlock this data.	Data available for purchase 0000000
Total Taxonomy Non-Eligible B Turnover Total turnover of the company associated with activities that are not listed as eligible under the EU Taxonomy.	Copy restricted. Please purchase to unlock this data.	Copy restricted. Please purchase to unlock this data. ^a	Copy restricted. Please purchase to unlock this data. ^b	Data available for purchase 0000000

Metric (tonnes)	2025	2024	2023	2022 - 2017
Total Taxonomy Aligned A1 Opex Portion of total company OPEX generated from economic activities that are eligible under the EU Taxonomy and meet all alignment requirements, including substantial contribution, Do No Significant Harm (DNSH), and minimum safeguards.	Copy restricted. Please purchase to unlock this data.	Copy restricted. Please purchase to unlock this data. ^a	Copy restricted. Please purchase to unlock this data. ^b	Data available for purchase 0000000
Total Taxonomy Eligible A Opex Total OPEX of the company associated with activities considered eligible under the EU Taxonomy, regardless of whether they meet alignment criteria.	Copy restricted. Please purchase to unlock this data.	Copy restricted. Please purchase to unlock this data. ^a	Copy restricted. Please purchase to unlock this data. ^b	Data available for purchase 0000000
Total Taxonomy Non-Eligible B Opex Total OPEX of the company associated with activities that are not listed as eligible under the EU Taxonomy.	Copy restricted. Please purchase to unlock this data.	Copy restricted. Please purchase to unlock this data. ^a	Copy restricted. Please purchase to unlock this data. ^b	Data available for purchase 0000000
Activity Level Taxonomy Aligned A1 Opex (1 activity)
7.3 CCM/CCA - Installation, maintenance and repair of energy efficiency equipment 7.3 CCM/CCA - Installation, maintenance and repair of energy efficiency equipment	Copy restricted. Please purchase to unlock this data.	Copy restricted. Please purchase to unlock this data. ^a	Copy restricted. Please purchase to unlock this data. ^b	Data available for purchase 0000000

Metric (tonnes)	2025	2024	2023	2022 - 2017
Total Taxonomy Aligned A1 Capex Portion of total company CAPEX generated from economic activities that are eligible under the EU Taxonomy and meet all alignment requirements, including substantial contribution, Do No Significant Harm (DNSH), and minimum safeguards.	Copy restricted. Please purchase to unlock this data.	Copy restricted. Please purchase to unlock this data. ^a	Copy restricted. Please purchase to unlock this data. ^b	Data available for purchase 0000000
Total Taxonomy Eligible A Capex Total CAPEX of the company associated with activities considered eligible under the EU Taxonomy, regardless of whether they meet alignment criteria.	Copy restricted. Please purchase to unlock this data.	Copy restricted. Please purchase to unlock this data. ^a	Copy restricted. Please purchase to unlock this data. ^b	Data available for purchase 0000000
Total Taxonomy Non-Eligible B Capex Total CAPEX of the company associated with activities that are not listed as eligible under the EU Taxonomy.	Copy restricted. Please purchase to unlock this data.	Copy restricted. Please purchase to unlock this data. ^a	Copy restricted. Please purchase to unlock this data. ^b	Data available for purchase 0000000
Activity Level Taxonomy Aligned A1 Capex (5 activities)
6.5 CCM/CCA - Transport by motorbikes, passenger cars and light commercial vehicles 6.5 CCM/CCA - Transport by motorbikes, passenger cars and light commercial vehicles	Copy restricted. Please purchase to unlock this data.	Copy restricted. Please purchase to unlock this data. ^a	Copy restricted. Please purchase to unlock this data. ^b	Data available for purchase 0000000
7.3 CCM/CCA - Installation, maintenance and repair of energy efficiency equipment 7.3 CCM/CCA - Installation, maintenance and repair of energy efficiency equipment	Copy restricted. Please purchase to unlock this data.	Copy restricted. Please purchase to unlock this data.	Copy restricted. Please purchase to unlock this data. ^b	Data available for purchase 0000000
7.4 CCM/CCA - Installation, maintenance and repair of charging stations for electric vehicles in buildings (and parking spaces attached to buildings) 7.4 CCM/CCA - Installation, maintenance and repair of charging stations for electric vehicles in buildings (and parking spaces attached to buildings)	Copy restricted. Please purchase to unlock this data.	Copy restricted. Please purchase to unlock this data.	Copy restricted. Please purchase to unlock this data.	Data available for purchase 0000000
7.6 CCM/CCA - Installation, maintenance and repair of renewable energy technologies 7.6 CCM/CCA - Installation, maintenance and repair of renewable energy technologies	Copy restricted. Please purchase to unlock this data.	Copy restricted. Please purchase to unlock this data. ^a	Copy restricted. Please purchase to unlock this data.	Data available for purchase 0000000
7.7 CCM/CCA - Acquisition and ownership of buildings 7.7 CCM/CCA - Acquisition and ownership of buildings	Copy restricted. Please purchase to unlock this data.	Copy restricted. Please purchase to unlock this data.	Copy restricted. Please purchase to unlock this data. ^b	Data available for purchase 0000000

Verified Sources Behind Rational’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 Rational’s data sources below and access millions more through our Disclosure Search.

a. Rational's Consolidated Non-Financial Report 2024

b. Rational's Consolidated Non-Financial Report 2023

c. Rational's Consolidated Non-Financial Report 2022

Insights into Rational's CAPEX from Sustainable Activities

In 2024, Rational reported EU Taxonomy-eligible CAPEX of EUR 29.93 million,representing 39% of its total CAPEX. Of this amount, EUR 2.61 million of Rational's CAPEX was classified as EU Taxonomy-aligned, indicating that 3% 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

Rational's Taxonomy-Eligible Capex Over Time

Total Taxonomy Aligned A1 Capex
Total Taxonomy Eligible but Not Aligned A2 Capex

Have Rational's increased its investment in sustainable activities over time?

Compared to the previous year (2023), Rational's taxonomy-aligned CAPEX decreased by 57.14%,suggesting that Rational 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 Rational's capital expenditure (CAPEX) is eligible under the EU Taxonomy?

In 2024, Rational reported that EUR 29.93 million of its capital expenditure (CAPEX) was eligible under the EU Taxonomy, representing 39% of the company's total CAPEX. Of this amount, EUR 2.61 million (3% of total CAPEX) was classified as Taxonomy-aligned. This means that 36% of Rational'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 Rational's eligible CAPEX is aligned with the EU Taxonomy?

In 2024, Rational reported that EUR 2.61 million of its CAPEX was aligned under the EU Taxonomy, representing 3% of its total capital investment.^a

This low alignment reflects that Rational is beginning to transition its capital allocation toward greener investments, but still retains substantial opportunities for further alignment with sustainability goals.

Rational's Eligibility & Alignment Overview

Rational's Contribution to Environmental Objectives

Total Taxonomy Aligned A1 Capex
Total Taxonomy Eligible but Not Aligned A2 Capex

How is Rational's taxonomy-aligned CAPEX distributed across the EU environmental objectives?

In 2024, Rational reported that its taxonomy-aligned capital expenditure (CAPEX) was distributed across the following EU environmental objectives^a:

Climate Change Mitigation: 3%
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 Rational is investing in climate-related solutions?

In 2024, Rational allocated EUR 2.31 million of its CAPEX to activities contributing to the EU Taxonomy's climate-related objectives (Climate Change Mitigation and Climate Change Adaptation). This represented 3% of the company's total capital expenditure,indicating that Rationalhas only marginally directed its capital expenditure toward climate-related activities, suggesting limited alignment with climate objectives.^a

Insights into Rational's OPEX from Sustainable Activities

In 2024, Rational reported EU Taxonomy-eligible OPEX of EUR 196,000,representing 1% of its total operating expenses (OPEX). Of this amount, EUR 196,000 of Rational'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

Rational's Taxonomy-Eligible Opex Over Time

Total Taxonomy Aligned A1 Opex
Total Taxonomy Eligible but Not Aligned A2 Opex

Have Rational's increased its spending in sustainable activities over time?

Compared to the previous year (2023), Rational's taxonomy-aligned OPEX remained relatively stable, indicating that Rational maintained consistent levels of sustainable operational expenditure, without significant changes in taxonomy-aligned activity coverage.^{a, b}

How much of Rational's operational expenditure (OPEX) is eligible under the EU Taxonomy?

In 2024, Rational reported that EUR 196,000 of its operational expenditure (OPEX) was eligible under the EU Taxonomy, representing 1% of the company's total OPEX. Of this amount, EUR 196,000 (1% of total OPEX) was classified as Taxonomy-aligned. This means that 0% of Rational'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 Rational's eligible OPEX is aligned with the EU Taxonomy?

In 2024, Rational reported that EUR 196,000 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.

Rational's Eligibility & Alignment Overview

Rational's Contribution to Environmental Objectives

Total Taxonomy Aligned A1 Opex
Total Taxonomy Eligible but Not Aligned A2 Opex

How is Rational's taxonomy-aligned OPEX distributed across the EU environmental objectives?

In 2024, Rational reported that its taxonomy-aligned operational expenditure (OPEX) was distributed across the following EU environmental objectives^a:

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 Rational's operational budget supports climate-related solutions?

In 2024, Rational allocated EUR 213,240 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 Rationalhas 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

Want Full Access to Rational's EU Taxonomy Dataset?

Explore Peer Companies

Welcome Back to Tracenable

Sign in to your account

Rational AG

Rational's EU Taxonomy Data Preview

Verified Sources Behind Rational’s EU Taxonomy Data

Insights into Rational's Revenues from Sustainable Activities

Insights into Rational's CAPEX from Sustainable Activities

Rational's Taxonomy-Eligible Capex Over Time

Have Rational's increased its investment in sustainable activities over time?

How much of Rational's capital expenditure (CAPEX) is eligible under the EU Taxonomy?

How much of Rational's eligible CAPEX is aligned with the EU Taxonomy?

Rational's Eligibility & Alignment Overview

Rational's Contribution to Environmental Objectives

How is Rational's taxonomy-aligned CAPEX distributed across the EU environmental objectives?

How much Rational is investing in climate-related solutions?

Insights into Rational's OPEX from Sustainable Activities

Rational's Taxonomy-Eligible Opex Over Time

Have Rational's increased its spending in sustainable activities over time?

How much of Rational's operational expenditure (OPEX) is eligible under the EU Taxonomy?

How much of Rational's eligible OPEX is aligned with the EU Taxonomy?

Rational's Eligibility & Alignment Overview

Rational's Contribution to Environmental Objectives

How is Rational's taxonomy-aligned OPEX distributed across the EU environmental objectives?

How much of Rational's operational budget supports climate-related solutions?

Explore Peer Companies

Koenig & Bauer AG

Washtec AG

Maschinenfabrik Berthold Hermle AG

thyssenkrupp nucera AG & Co KgaA

Gesco SE

Stabilus SE