The key performance indicators relating to taxonomy-eligible business activities have to be published for the 2021 financial year. We are also voluntarily publishing additional information on the proportion of taxonomy-aligned revenue, capex and opex, as well as other data on adjusted EBITDA and on capex including the proportion for companies accounted for using the equity method. The formulations and terms found in the EU taxonomy are still subject to some uncertainty and need further clarification. We have used our own interpretation for this management report. We already voluntarily published details on environmentally sustainable revenue, capex and opex, as well as the adjusted EBITDA, for selected business activities in the 2020 financial year in line with the Taxonomy Regulation in the version of 18 June 2020 and the technical screening criteria in the draft delegated act for the environmental objective of climate change mitigation of 20 November 2020. Due to the first-time application of the final delegated act for the Taxonomy Regulation and the expansion of the taxonomy to all EnBW business activities in the 2021 financial year, the information given this year on the EU taxonomy is only comparable with the data for the 2020 financial year to a limited extent. The figures for the previous year have been restated. The identification of key themes for our reporting is anchored in the materiality analysis process.
We are constantly active in supporting further developments in reporting. For example, our reporting is based on the “International Reporting Framework” and the recommendations issued by the Task Force on Climate-related Financial Disclosures (TCFD). The reporting of sustainability-related themes is based on the GRI Standards, including the Electric Utilities Sector Supplement. This report was created in accordance with the GRI Standards – “Core” option. An audit will be carried out in the second quarter of 2022 as part of the GRI content index service. Our sustainability reporting also complies with the Communication on Progress (COP) requirements for the UN Global Compact and is based to an increasing extent on the UN Sustainable Development Goals.