3.6.1.2EU Taxonomy Disclosures
ESRS E1
As disclosed in the summary table in section 3.2.4, SBM Offshore did not generate EU Taxonomy–eligible turnover during the reporting period. As a result, the Turnover KPI table for the year 2025 has been omitted.
Proportion of CAPEX from products or services associated with Taxonomy-aligned economic activities – disclosure covering year 2025
2025 | Year | Substantial Contribution Criteria | DNSH criteria ('Does Not Significantly Harm') | ||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Economic Activities (1) | Code (2) | CAPEX (3) | Proportion of CAPEX year N (4) | Climate Change Mitigation (5) | Climate Change Adaptation (6) | Water (7) | Pollution (8) | Circular Economy (9) | Biodiversity (10) | Climate Change Mitigation (11) | Climate Change Adaptation (12) | Water (13) | Pollution (14) | Circular Economy (15) | Biodiversity (16) | Minimum Safeguards (17) | Proportion of Taxonomy-aligned (A.1.) | Category enabling activity (19) | Category transitional activity (20) |
Millions | % | Y; N; N/EL | Y; N; N/EL | Y; N; N/EL | Y; N; N/EL | Y; N; N/EL | Y; N; N/EL | Y/N | Y/N | Y/N | Y/N | Y/N | Y/N | Y/N | % | E | T | ||
A. TAXONOMY-ELIGIBLE ACTIVITIES | |||||||||||||||||||
A.1. Environmentally sustainable activities (Taxonomy-aligned) | |||||||||||||||||||
CAPEX of environmentally | 0 | 0% | 0% | 0% | 0% | 0% | 0% | 0% | Y | Y | Y | Y | Y | Y | Y | 0% | |||
of which enabling | 0 | 0% | 0% | 0% | 0% | 0% | 0% | 0% | Y | Y | Y | Y | Y | Y | Y | 0% | E | ||
of which transitional | 0 | 0% | 0% | 0% | 0% | 0% | 0% | 0% | Y | Y | Y | Y | Y | Y | Y | 0% | T | ||
A.2 Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) | |||||||||||||||||||
EL; N/EL | EL; N/EL | EL; N/EL | EL; N/EL | EL; N/EL | EL; N/EL | ||||||||||||||
Acquisition and ownership of buildings | CCM 7.7 | 13.7 | 16.4% | EL | N/EL | N/EL | N/EL | N/EL | N/EL | 21.4% | |||||||||
CAPEX of Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) (A.2) | 13.7 | 16.4% | 16.4% | 0% | 0% | 0% | 0% | 0% | 21.4% | ||||||||||
A. CAPEX of Taxonomy-eligible activities (A.1+A.2) | 13.7 | 16.4% | 16.4% | 0% | 0% | 0% | 0% | 0% | 21.4% | ||||||||||
B. TAXONOMY-NON- ELIGIBLE ACTIVITIES | |||||||||||||||||||
CAPEX of Taxonomy-non- eligible activities | 70 | 83.6% | |||||||||||||||||
TOTAL (A+B) | 83 | 100.0% | |||||||||||||||||
Proportion of OPEX from products or services associated with Taxonomy-aligned economic activities – disclosure covering year 2025
2025 | Year | Substantial Contribution Criteria | DNSH criteria ('Does Not Significantly Harm') | ||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Economic Activities (1) | Code (2) | OPEX (3) | Proportion of OPEX, year N (4) | Climate Change Mitigation (5) | Climate Change Adaptation (6) | Water (7) | Pollution (8) | Circular Economy (9) | Biodiversity (10) | Climate Change Mitigation (11) | Climate Change Adaptation (12) | Water (13) | Pollution (14) | Circular Economy (15) | Biodiversity (16) | Minimum Safeguards (17) | Proportion of Taxonomy-aligned (A.1.) | Category enabling activity (19) | Category transitional activity (20) |
Millions | % | Y; N; N/EL | Y; N; N/EL | Y; N; N/EL | Y; N; N/EL | Y; N; N/EL | Y; N; N/EL | Y/N | Y/N | Y/N | Y/N | Y/N | Y/N | Y/N | % | E | T | ||
A. TAXONOMY-ELIGIBLE ACTIVITIES | |||||||||||||||||||
A.1. Environmentally sustainable activities (Taxonomy-aligned) | |||||||||||||||||||
OPEX of environmentally | 0 | 0% | 0% | 0% | 0% | 0% | 0% | 0% | Y | Y | Y | Y | Y | Y | Y | 0% | |||
of which enabling | 0 | 0% | 0% | 0% | 0% | 0% | 0% | 0% | Y | Y | Y | Y | Y | Y | Y | 0% | E | ||
of which transitional | 0 | 0% | 0% | 0% | 0% | 0% | 0% | 0% | Y | Y | Y | Y | Y | Y | Y | 0% | T | ||
A.2 Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) | |||||||||||||||||||
EL; N/EL | EL; N/EL | EL; N/EL | EL; N/EL | EL; N/EL | EL; N/EL | ||||||||||||||
Close to market research, development and innovation | CCM 9.1 | 6.4 | 11.6% | EL | N/EL | N/EL | N/EL | N/EL | N/EL | 19.6% | |||||||||
Preparation for re-use of end-of-life products and product components | CCE 5.3 | 0.1 | 0.2% | N/EL | N/EL | N/EL | N/EL | EL | N/EL | 0% | |||||||||
OPEX of Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) (A.2) | 6.5 | 11.8% | 11.6% | 0% | 0% | 0% | 0.2% | 0% | 19.6% | ||||||||||
A. OPEX of Taxonomy-eligible activities (A.1+A.2) | 6.5 | 11.8% | 11.6% | 0% | 0% | 0% | 0.2% | 0% | 19.6% | ||||||||||
B. TAXONOMY-NON-ELIGIBLE ACTIVITIES | |||||||||||||||||||
OPEX of Taxonomy-non-eligible activities | 49 | 88.2% | |||||||||||||||||
TOTAL (A+B) | 55 | 100% | |||||||||||||||||
Nuclear and fossil gas related activities
Row | Nuclear energy related activities | |
|---|---|---|
1 | The undertaking carries out, funds or has exposures to research, development, demonstration and deployment of innovative electricity generation facilities that produce energy from nuclear processes with minimal waste from the fuel cycle. | NO |
2 | The undertaking carries out, funds or has exposures to construction and safe operation of new nuclear installations to produce electricity or process heat, including for the purposes of district heating or industrial processes such as hydrogen production, as well as their safety upgrades, using best available technologies. | NO |
3 | The undertaking carries out, funds or has exposures to safe operation of existing nuclear installations that produce electricity or process heat, including for the purposes of district heating or industrial processes such as hydrogen production from nuclear energy, as well as their safety upgrades. | NO |
Fossil gas related activities | ||
4 | The undertaking carries out, funds or has exposures to construction or operation of electricity generation facilities that produce electricity using fossil gaseous fuels. | NO |
5 | The undertaking carries out, funds or has exposures to construction, refurbishment, and operation of combined heat/cool and power generation facilities using fossil gaseous fuels. | NO |
6 | The undertaking carries out, funds or has exposures to construction, refurbishment and operation of heat generation facilities that produce heat/cool using fossil gaseous fuels. | NO |