Rational AG is a German manufacturer of innovative commercial kitchen equipment specializing in thermal food preparation systems. Founded in 1973 by Siegfried Meister in Landsberg am Lech, the company... Rational AG is a German manufacturer of innovative commercial kitchen equipment specializing in thermal food preparation systems. Founded in 1973 by Siegfried Meister in Landsberg am Lech, the company pioneered the combi steamer, revolutionizing professional cooking by combining steam, convection, baking, roasting, grilling, and more in intelligent appliances like the iCombi Pro, iCombi Classic, iVario Pro, and the 2024-launched iHexagon. These self-cleaning, programmable units optimize time, temperature, humidity, energy use, and space, enabling kitchens to produce up to 500 meals daily while replacing multiple traditional devices. Rational AG holds a global market leadership position with over 50% share in combi-steamers, serving restaurants, hotels, hospitals, canteens, and supermarkets across more than 100 countries through 25 international subsidiaries and seven German branches. In 2024, it achieved €1.194 billion in sales, employed about 2,554 people, and maintained an 89.1% export share, underscoring its role as a technology leader in the professional catering industry focused on efficiency, quality, and customer benefits.
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.
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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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2021 - 2017
Total Taxonomy Aligned A1 Opex
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Total Taxonomy Eligible A Opex
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Total Taxonomy Non-Eligible B Opex
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7.3 CCM/CCA - Installation, maintenance and repair of energy efficiency equipment
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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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6.5 CCM/CCA - Transport by motorbikes, passenger cars and light commercial vehicles
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7.3 CCM/CCA - Installation, maintenance and repair of energy efficiency equipment
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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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7.6 CCM/CCA - Installation, maintenance and repair of renewable energy technologies
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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 Rational’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 2021.
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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 Revenues from Sustainable Activities
In 2024, Rational reported EU Taxonomy-eligible revenues of EUR 0, representing 0% of its total turnover. Of this amount, EUR 0 of Rational'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 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 objectivesa:
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 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 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
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