BASF Report 2024

Indicators

The content of this section is not part of the statutory audit of the annual financial statements but has undergone a separate limited assurance by our auditor.

The content of this section is voluntary, unaudited information, which was critically read by the auditor.

EU Taxonomy indicators: 2024 sales revenue

Business year

2024

Substantial contribution criteria

DNSH criteria
(“do no significant harm”)

 

 

 

 

Economic activities

Code

Sales rev­enue

Propor­tion of sales rev­enue

Climate change miti­gation

Climate change adap­tation

Water

Circular eco­nomy

Pollu­tion

Bio­diver­sity

Climate change miti­gation

Climate change adap­tation

Water

Circular eco­nomy

Pollu­tion

Bio­diver­sity

Mini­mum safe­guards

Propor­tion of tax­onomy-aligned (A.1.) or tax­onomy-eli­gible (A.2.) sales rev­enue 2023

Cate­gory: en­abling acti­vity

Cate­gory: transi­tional acti­vity

 

 

Million €

In %

Y; N; N/ELa

Y; N; N/ELa

Y; N; N/ELa

Y; N; N/ELa

Y; N; N/ELa

Y; N; N/ELa

Y/Na

Y/Na

Y/Na

Y/Na

Y/Na

Y/Na

Y/Na

In %

E

T

A. Taxonomy-eligible activities

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A.1. Environmentally sustainable activities (taxonomy-aligned)

Manufacture of batteries

CCM 3.4

584

0.9

Y

N/EL

N/EL

N/EL

N/EL

N/EL

–

Y

Y

Y

Y

Y

Y

1.2

E

–

Manufacture of energy efficiency equipment for buildings

CCM 3.5

44

0.1

Y

N/EL

N/EL

N/EL

N/EL

N/EL

–

Y

Y

Y

Y

Y

Y

0.0

E

–

Manufacture of soda ash

CCM 3.12

1

0.0

Y

N/EL

N/EL

N/EL

N/EL

N/EL

–

Y

Y

Y

Y

Y

Y

0.0

–

T

Manufacture of organic basic chemicals

CCM 3.14

111

0.2

Y

N/EL

N/EL

N/EL

N/EL

N/EL

–

Y

Y

Y

Y

Y

Y

0.3

–

T

Manufacture of plastics in primary form

CCM 3.17

13

0.0

Y

N/EL

N/EL

N/EL

N/EL

N/EL

–

Y

Y

Y

Y

Y

Y

0.0

–

T

Sales revenue for environmentally sustainable activities (taxonomy-aligned)

 

753

1.2

1.2%

–

–

–

–

–

–

Y

Y

Y

Y

Y

Y

1.6

 

 

Of which enabling activity (E)

 

628

1.0

1.0%

–

–

–

–

–

–

Y

Y

Y

Y

Y

Y

1.3

E

 

Of which transitional activity (T)

 

125

0.2

0.2%

–

–

–

–

–

–

Y

Y

Y

Y

Y

Y

0.3

 

T

A.2. Taxonomy-eligible but not environmentally sustainable activities (not taxonomy-aligned)

 

 

 

 

EL; N/ELa

EL; N/ELa

EL; N/ELa

EL; N/ELa

EL; N/ELa

EL; N/ELa

 

 

 

 

 

 

 

 

 

 

Manufacture of batteries

CCM 3.4

0

0.0

EL

N/EL

N/EL

N/EL

N/EL

N/EL

 

 

 

 

 

 

 

–

 

 

Manufacture of hydrogen

CCM 3.10

7

0.0

EL

N/EL

N/EL

N/EL

N/EL

N/EL

 

 

 

 

 

 

 

0.0

 

 

Manufacture of soda ash

CCM 3.12

3

0.0

EL

N/EL

N/EL

N/EL

N/EL

N/EL

 

 

 

 

 

 

 

0.0

 

 

Manufacture of chlorine

CCM 3.13

1

0.0

EL

N/EL

N/EL

N/EL

N/EL

N/EL

 

 

 

 

 

 

 

0.0

 

 

Manufacture of organic basic chemicals

CCM 3.14

2,772

4.2

EL

N/EL

N/EL

N/EL

N/EL

N/EL

 

 

 

 

 

 

 

3.1

 

 

Manufacture of anhydrous ammonia

CCM 3.15

137

0.2

EL

N/EL

N/EL

N/EL

N/EL

N/EL

 

 

 

 

 

 

 

0.2

 

 

Manufacture of nitric acid

CCM 3.16

121

0.2

EL

N/EL

N/EL

N/EL

N/EL

N/EL

 

 

 

 

 

 

 

0.2

 

 

Manufacture of plastics in primary form

CCM 3.17

4,359

6.7

EL

N/EL

N/EL

N/EL

N/EL

N/EL

 

 

 

 

 

 

 

6.7

 

 

Manufacture of active pharmaceutical ingredients (API) or active substancesb

PPC 1.1

264

0.4

N/EL

N/EL

N/EL

N/EL

EL

N/EL

 

 

 

 

 

 

 

0.3

 

 

Sales revenue for taxonomy-eligible but not environmentally sustainable activities (not taxonomy-aligned)

 

7,665

11.7

11.3%

–

–

–

0.4%

–

 

 

 

 

 

 

 

10.6

 

 

Total A.1. + A.2.

 

8,418

12.9

12.5%

–

–

–

0.4%

–

 

 

 

 

 

 

 

12.2

 

 

B. Taxonomy-non-eligible activities

Sales revenue for taxonomy-non-eligible activities

 

56,842

87.1

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total

 

65,260

100.0

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

a

Y: Yes, taxonomy-eligible activity that is taxonomy-aligned with the relevant environmental objective; N: No, taxonomy-eligible activity that is not taxonomy-aligned with the relevant environmental objective; EL: Eligible, taxonomy-eligible activity for the respective objective; N/EL: Not eligible, taxonomy-non-eligible activity for the respective environmental objective

b

For the economic activity manufacture of active pharmaceutical ingredients (API) or active substances, the assessment for taxonomy alignment had to be carried out for the first time for the 2024 financial year in accordance with delegated acts.
EU Taxonomy indicators: 2024 capital expenditures (capex)

Business year

2024

Substantial contribution criteria

DNSH criteria
(“do no significant harm”)

 

 

 

 

Economic activities

Code

Invest­ments (capex)

Propor­tion of capex

Climate change miti­gation

Climate change adap­tation

Water

Circular eco­nomy

Pollu­tion

Bio­diver­sity

Climate change miti­gation

Climate change adap­tation

Water

Circular eco­nomy

Pollu­tion

Bio­diver­sity

Mini­mum safe­guards

Propor­tion of tax­onomy-aligned (A.1.) or tax­onomy-eli­gible (A.2.) capex 2023

Cate­gory: en­abling acti­vity

Cate­gory: transi­tional acti­vity

 

 

Million €

In %

Y; N; N/ELa

Y; N; N/ELa

Y; N; N/ELa

Y; N; N/ELa

Y; N; N/ELa

Y; N; N/ELa

Y/Na

Y/Na

Y/Na

Y/Na

Y/Na

Y/Na

Y/Na

In %

E

T

A. Taxonomy-eligible activities

A.1. Environmentally sustainable activities (taxonomy-aligned)

Manufacture of batteries

CCM 3.4

170

2.6

Y

N/EL

N/EL

N/EL

N/EL

N/EL

–

Y

Y

Y

Y

Y

Y

4.1

E

–

Manufacture of energy efficiency equipment for buildings

CCM 3.5

0

0.0

Y

N/EL

N/EL

N/EL

N/EL

N/EL

–

Y

Y

Y

Y

Y

Y

0.0

E

–

Manufacture of hydrogen

CCM 3.10

59

0.9

Y

N/EL

N/EL

N/EL

N/EL

N/EL

–

Y

Y

Y

Y

Y

Y

0.7

–

–

Manufacture of soda ash

CCM 3.12

10

0.1

Y

N/EL

N/EL

N/EL

N/EL

N/EL

–

Y

Y

Y

Y

Y

Y

0.3

–

T

Manufacture of organic basic chemicals

CCM 3.14

6

0.1

Y

N/EL

N/EL

N/EL

N/EL

N/EL

–

Y

Y

Y

Y

Y

Y

0.2

–

T

Manufacture of plastics in primary form

CCM 3.17

0

0.0

Y

N/EL

N/EL

N/EL

N/EL

N/EL

–

Y

Y

Y

Y

Y

Y

0.0

–

T

Capex for environmentally sustainable activities (taxonomy-aligned)

 

244

3.7

3.7%

–

–

–

–

–

–

Y

Y

Y

Y

Y

Y

5.2

 

 

Of which enabling activity (E)

 

170

2.6

2.6%

–

–

–

–

–

–

Y

Y

Y

Y

Y

Y

4.1

E

 

Of which transitional activity (T)

 

15

0.2

0.2%

–

–

–

–

–

–

Y

Y

Y

Y

Y

Y

0.5

 

T

A.2. Taxonomy-eligible but not environmentally sustainable activities (not taxonomy-aligned)

 

 

 

 

EL; N/ELa

EL; N/ELa

EL; N/ELa

EL; N/ELa

EL; N/ELa

EL; N/ELa

 

 

 

 

 

 

 

 

 

 

Manufacture of hydrogen

CCM 3.10

10

0.2

EL

N/EL

N/EL

N/EL

N/EL

N/EL

 

 

 

 

 

 

 

0.3

 

 

Manufacture of soda ash

CCM 3.12

0

0.0

EL

N/EL

N/EL

N/EL

N/EL

N/EL

 

 

 

 

 

 

 

0.0

 

 

Manufacture of chlorine

CCM 3.13

12

0.2

EL

N/EL

N/EL

N/EL

N/EL

N/EL

 

 

 

 

 

 

 

0.9

 

 

Manufacture of organic basic chemicals

CCM 3.14

880

13.3

EL

N/EL

N/EL

N/EL

N/EL

N/EL

 

 

 

 

 

 

 

10.3

 

 

Manufacture of anhydrous ammonia

CCM 3.15

15

0.2

EL

N/EL

N/EL

N/EL

N/EL

N/EL

 

 

 

 

 

 

 

0.5

 

 

Manufacture of nitric acid

CCM 3.16

4

0.1

EL

N/EL

N/EL

N/EL

N/EL

N/EL

 

 

 

 

 

 

 

0.0

 

 

Manufacture of plastics in primary form

CCM 3.17

170

2.6

EL

N/EL

N/EL

N/EL

N/EL

N/EL

 

 

 

 

 

 

 

3.1

 

 

High-efficiency cogeneration of heat/cool and power from fossil gaseous fuels

CCM 4.30

149

2.2

EL

N/EL

N/EL

N/EL

N/EL

N/EL

 

 

 

 

 

 

 

-

 

 

Acquisition and ownership of buildings

CCM 7.7

157

2.4

EL

N/EL

N/EL

N/EL

N/EL

N/EL

 

 

 

 

 

 

 

2.4

 

 

Manufacture of active pharmaceutical ingredients (API) or active substancesb

PPC 1.1

20

0.3

N/EL

N/EL

N/EL

N/EL

EL

N/EL

 

 

 

 

 

 

 

0.3

 

 

Capex for taxonomy-eligible but not environmentally sustainable activities (not taxonomy-aligned)

 

1,418

21.4

21.1%

–

–

–

0.3%

–

 

 

 

 

 

 

 

17.8

 

 

Total A.1. + A.2.

 

1,662

25.0

24.7%

–

–

–

0.3%

–

 

 

 

 

 

 

 

23.1

 

 

B. Taxonomy-non-eligible activities

Capex for taxonomy-non-eligible activities

 

4,976

75.0

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total

 

6,638

100.0

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

a

Y: Yes, taxonomy-eligible activity that is taxonomy-aligned with the relevant environmental objective; N: No, taxonomy-eligible activity that is not taxonomy-aligned with the relevant environmental objective; EL: Eligible, taxonomy-eligible activity for the respective objective; N/EL: Not eligible, taxonomy-non-eligible activity for the respective environmental objective

b

For the economic activity manufacture of active pharmaceutical ingredients (API) or active substances, the assessment for taxonomy alignment had to be carried out for the first time for the 2024 financial year in accordance with delegated acts.
EU Taxonomy indicators: 2024 operating expenditures (opex)

Business year

2024

Substantial contribution criteria

DNSH criteria
(“do no significant harm”)

 

 

 

 

Economic activities

Code

Ope­rating expen­ditures (opex)

Propor­tion of opex

Climate change miti­gation

Climate change adap­tation

Water

Circular eco­nomy

Pollu­tion

Bio­diver­sity

Climate change miti­gation

Climate change adap­tation

Water

Circular eco­nomy

Pollu­tion

Bio­diver­sity

Mini­mum safe­guards

Propor­tion of tax­onomy-aligned (A.1.) or tax­onomy-eli­gible (A.2.) opex 2023

Cate­gory: en­abling acti­vity

Cate­gory: transi­tional acti­vity

 

 

Million €

In %

Y; N; N/ELa

Y; N; N/ELa

Y; N; N/ELa

Y; N; N/ELa

Y; N; N/ELa

Y; N; N/ELa

Y/Na

Y/Na

Y/Na

Y/Na

Y/Na

Y/Na

Y/Na

In %

E

T

A. Taxonomy-eligible activities

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A.1. Environmentally sustainable activities (taxonomy-aligned)

Manufacture of batteries

CCM 3.4

52

1.1

Y

N/EL

N/EL

N/EL

N/EL

N/EL

–

Y

Y

Y

Y

Y

Y

0.6

E

–

Manufacture of energy efficiency equipment for buildings

CCM 3.5

2

0.0

Y

N/EL

N/EL

N/EL

N/EL

N/EL

–

Y

Y

Y

Y

Y

Y

0.1

E

–

Manufacture of soda ash

CCM 3.12

5

0.1

Y

N/EL

N/EL

N/EL

N/EL

N/EL

–

Y

Y

–

Y

Y

Y

0.1

–

T

Manufacture of organic basic chemicals

CCM 3.14

14

0.3

Y

N/EL

N/EL

N/EL

N/EL

N/EL

–

Y

Y

–

Y

Y

Y

0.9

–

T

Manufacture of plastics in primary form

CCM 3.17

6

0.1

Y

N/EL

N/EL

N/EL

N/EL

N/EL

–

Y

Y

–

Y

Y

Y

0.1

–

T

Opex for environmentally sustainable activities (taxonomy-aligned)

 

79

1.7

1.7%

–

–

–

–

–

–

Y

Y

Y

Y

Y

Y

1.8

 

 

Of which enabling activity (E)

 

54

1.2

1.2%

–

–

–

–

–

–

Y

Y

Y

Y

Y

Y

0.7

E

 

Of which transitional activity (T)

 

26

0.6

0.6%

–

–

–

–

–

–

Y

Y

-

Y

Y

Y

1.1

 

T

A.2. Taxonomy-eligible but not environmentally sustainable activities (not taxonomy-aligned)

 

 

 

 

EL; N/ELa

EL; N/ELa

EL; N/ELa

EL; N/ELa

EL; N/ELa

EL; N/ELa

 

 

 

 

 

 

 

 

 

 

Manufacture of hydrogen

CCM 3.10

39

0.9

EL

N/EL

N/EL

N/EL

N/EL

N/EL

 

 

 

 

 

 

 

0.8

 

 

Manufacture of soda ash

CCM 3.12

4

0.1

EL

N/EL

N/EL

N/EL

N/EL

N/EL

 

 

 

 

 

 

 

0.1

 

 

Manufacture of chlorine

CCM 3.13

33

0.7

EL

N/EL

N/EL

N/EL

N/EL

N/EL

 

 

 

 

 

 

 

0.7

 

 

Manufacture of organic basic chemicals

CCM 3.14

195

4.2

EL

N/EL

N/EL

N/EL

N/EL

N/EL

 

 

 

 

 

 

 

3.9

 

 

Manufacture of anhydrous ammonia

CCM 3.15

23

0.5

EL

N/EL

N/EL

N/EL

N/EL

N/EL

 

 

 

 

 

 

 

0.4

 

 

Manufacture of nitric acid

CCM 3.16

14

0.3

EL

N/EL

N/EL

N/EL

N/EL

N/EL

 

 

 

 

 

 

 

0.3

 

 

Manufacture of plastics in primary form

CCM 3.17

158

3.4

EL

N/EL

N/EL

N/EL

N/EL

N/EL

 

 

 

 

 

 

 

3.5

 

 

Manufacture of active pharmaceutical ingredients (API) or active substancesb

PPC 1.1

77

1.7

N/EL

N/EL

N/EL

N/EL

EL

N/EL

 

 

 

 

 

 

 

0.9

 

 

Opex for taxonomy-eligible but not environmentally sustainable activities (not taxonomy-aligned)

 

542

11.7

10.1%

–

–

–

1.7%

–

 

 

 

 

 

 

 

10.7

 

 

Total A.1. + A.2.

 

621

13.5

11.8%

–

–

–

1.7%

–

 

 

 

 

 

 

 

12.4

 

 

B. Taxonomy-non-eligible activities

Opex for taxonomy-non-eligible activities

 

3,998

86.5

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total

 

4,619

100.0

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

a

Y: Yes, taxonomy-eligible activity that is taxonomy-aligned with the relevant environmental objective; N: No, taxonomy-eligible activity that is not taxonomy-aligned with the relevant environmental objective; EL: N/EL: Not eligible, taxonomy-non-eligible activity for the respective environmental objective

b

For the economic activity manufacture of active pharmaceutical ingredients (API) or active substances, the assessment for taxonomy alignment had to be carried out for the first time for the 2024 financial year in accordance with delegated acts.

This content fulfills the Disclosure Requirements of the European Sustainability Reporting Standards (ESRS). The  ESRS Index gives an overview of the references to the ESRSs in this report.

Published on March 21, 2025