EU Taxonomy

Drei Masten mit wehenden Europafahnen vor dem europäischen Parlamant.

The EU Taxonomy is the European Union’s (EU) classification system for environmentally sustainable economic activities. It defines clear, uniform criteria for when an activity can be considered sustainable – with the aim of directing capital towards sustainable projects.

For Amprion, the EU Taxonomy means:

Clear criteria

for sustainable investments

The expansion and modernisation of the transmission grid – particulary for the integration of renewable energies – can be systematically aligned with the Taxonomy’s requirements.

Transparent reporting

in line with EU Taxonomy requirements

Amprion discloses which share of its revenues and investments (CapEx) is Taxonomy-aligned (Operating expenses [OpEx] are immaterial). This enhances transparency and comparability for investors and other stakeholders.

Strengthening our role

in the energy transition

As a transmission system operator, Amprion makes a substantial contribution to decarbonising the energy system. The EU Taxonomy helps to make this contribution more visible and measurable.

Strengthening competitiveness

through strategic alignment

Taxonomy-aligned projects are becoming increasingly important for financing and market attractiveness. This enables Amprion to further sharpen and secure its sustainable corporate strategy in the long term.

In short: the EU Taxonomy is a key framework for presenting Amprion’s sustainability performance in a transparent, comparable and forwardlooking way.

Internal process for implementing the Taxonomy requirements at Amprion

To introduce the Taxonomy requirements across the Group, we launched a dedicated project in the 2024 financial year. In this context, a project team – involving the relevant specialist departments – identified which part of our revenues, investments (CapEx) and operating expenses (OpEx) is considered environmentally sustainable in relation to the Group’s Taxonomy-eligible and Taxonomy-aligned activitiy.
Starting with the 2025 financial year, we have already applied the EU Taxonomy fully and on a voluntary basis before the legal obligation takes effect – the EU Taxonomy is expected to become legally binding for Amprion in the 2027 financial year. Through our core economic activity – transmission of electricity – we primarily contribute to the first environmental objective “Climate change mitigation”.

Taxonomy KPIs

99.7%

Environmentally sustainable revenue

This corresponds to Taxonomy-aligned revenue in the amount of €6,116 million.

98.5%

Environmentally sustainable CapEx

This corresponds to Taxonomy-aligned CapEx in the amount of €5,380 million.

OpEx are immaterial

Taxonomy-eligible OpEx in the amount of €76.74 million.

For further information, see chapter on the "EU Taxonomy" in the Sustainability Report 2025 (german – english version to follow shortly)