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Sustainable finance

Reporting on the EU Taxonomy for sustainable activities

The EU Taxonomy is an EU classification system establishing a list of environmentally sustainable economic activities. It aims to help the EU scale up sustainable investments by requiring companies to report the share
of their turnover, capital and operational expenditure associated with environmentally sustainable economic activities. 

Chr. Hansen’s biological solutions, which enable customers to have a positive sustainable impact on the food and agricultural sectors, do not fall within the scope of the activities defined in the first Delegated Act on the EU Taxonomy. 

The EU Taxonomy initially focuses on climate intensive industries, such as energy production and transportation. Chr. Hansen has screened the technical annex to the taxonomy on climate change adaptation and mitigation, and no material activities have been identified. 

The EU Taxonomy is still under development and technical annexes are still to be published on the four remaining environmental objectives on water, circularity, pollution and ecosystems. Due to the evolving character of the framework, Chr. Hansen expects that its reporting on the EU Taxonomy will develop over time and the Company will reassess the reporting requirements on an annual basis. 


Accounting policies

Taxonomy-eligible revenue 
Revenue related to activities listed in the EU Taxonomy as eligible divided by Chr. Hansen’s annual turnover, as defined in the technical annex of the taxonomy. As the EU Taxonomy does not include activities related to agriculture, food production and nutrition, Chr. Hansen has no eligible revenue activities.

Taxonomy-eligible operational expenditures (OPEX)
Operational expenditures corresponding to eligible revenue-generating activities divided by Chr. Hansen’s annual operational expenditure, as defined in the technical annex of the taxonomy. Chr. Hansen has screened the activities listed in the technical annexes on climate mitigation and climate adaptation but has identified no material, related operational expenditures. 

Taxonomy-eligible capital expenditures (CAPEX) 
Capital expenditures corresponding to eligible revenue-generating activities divided by Chr. Hansen’s annual capital expenditure, as defined in the technical annex of the taxonomy. Chr. Hansen has screened the activities listed in the technical annexes on climate mitigation and climate adaptation but has identified no material, related capital expenditures.


2021/221 Revenue OPEX CAPEX
Taxonomy-eligible activities 0% 0% 0%
Taxonomy-non-eligible activities 100% 100% 100%

In accordance with Annex II - Templates for the KPIs of non-financial undertakings in Supplementing Regulation (EU) 2020/852 in our Annual report 2021/22.


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