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Sustainable finance

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With our sustainable financial instruments, we contribute to the achievement of global sustainability goals.

We actively contribute to the public debate on sustainable finance and engage in dialogue with leading sustainability rating agencies. Our sustainable financial instruments underpin our corporate strategy to develop into a sustainable and innovative infrastructure partner.

  • Sustainable finance EnBW
  • ESG ratings
  • EU taxonomy
  • EU taxonomy

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    The EU Green Deal aims to reduce net greenhouse gas emissions to zero. A key element of the EU Green Deal is the EU taxonomy, a classification system used to define “environmentally sustainable” business activities. In line with our sustainable corporate strategy, we voluntarily disclosed information on our taxonomy-aligned business activities even before the official reporting obligation and published our experiences in two case studies.

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    We have been reporting our taxonomy-compliant business activities in full since the 2021 financial year. With our taxonomy-aligned share of investment expenditure (extended capex) of around 90 %, we show that we are consistently investing in the energy infrastructure of the future through our sustainable corporate strategy and thus making an important contribution to the decarbonisation of our economic system.

    Thomas Kusterer, CFO

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    We report on the mandatory key performance indicators (KPI) revenue and capex pursuant to article 8 of the Taxonomy Regulation. In addition, we voluntarily report on other performance indicators that are relevant to ongoing management: adjusted EBITDA and capex including the proportion for entities accounted for using the equity method (expanded capex). The taxonomy alignment of our economic activities was derived by a central project team working closely together with experts from the specialist departments.

    Economic activities examined for the EU Taxonomy Regulation

    Sustainable Generation Infrastructure

    • Onshore wind
    • Offshore wind
    • Solar
    • Run-of-river
    • Biomass
    • Pumped storage
    • District heating
    • Electricity generation from gas
    • Combined heat and power

    System Critical Infrastructure

    • Electricity distribution grids
    • Electricity transmission grids
    • Water grids
    • Water supply
    • Gas distribution grids
    • Gas transmission grids

    Smart Infrastructure for Customers

    • E-mobility
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    Taxonomy conformity was demonstrated for the business activities shown in the chart.

    Based on the six environmental objectives of the EU , we carried out an examination of our business activities. Based on our business model, we see our business activities as making a substantial contribution to the environmental target “Climate change mitigation”.

    Climate change mitigation
    Climate change adaption
    Sustainable use and protection of water and marine resources
    Transition to a circular economy
    Pollution prevention and control
    Protection and restoration of biodiversity and ecosystems
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    The EU Taxonomy defines business activities as being “environmentally sustainable” if they:

    1. contribute substantially to one of the six environmental objectives, verified by compliance with the technical screening criteria,
    2. do not significantly harm the five remaining EU environmental objectives and
    3. comply with minimum safeguards with regard to labour and human rights.
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    The following proportions were determined:

    KPIs for the taxonomy-aligned business activities of the EnBW Group
    2025
    2024
    Adjusted EBITDA                                                                             
    2025
    5,072.3 / 100.0
    2024
    4,903.3 / 100.0
    of which environmentally sustainable
    2025
    3,602.4 / 71.0
    2024
    3,240.5 / 66.1
    Capex
    2025
    7,568.8 / 100.0
    2024
    6,317.4 / 100.0
    of which environmentally sustainable
    2025
    6,739.7 / 89.0
    2024
    5,571.4 / 88.2
    Expanded CapexFußnote0Capex including the proportion for entities accounted for using the equity method
    2025
    8,029.9 / 100.0
    2024
    6,742.3 / 100.0
    of which environmentally sustainable
    2025
    7,196.1 / 89.6
    2024
    5,986.4 / 88.8
    Revenue
    2025
    34,390.0 / 100.0
    2024
    34,524.4 / 100.0
    of which environmentally sustainable
    2025
    8,173.3 / 23.8
    2024
    7,525.8 / 21.8

    in € million / in %

    less more
    Proportion of taxonomy-aligned adjusted EBITDA in the segments
    2025
    2024
    Adjusted EBITDA Sustainable Generation Infrastructure
    2025
    2,292.6 / 100.0
    2024
    2,633.1 / 100.0
    of which environmentally sustainable
    2025
    1,335.9 / 58.3
    2024
    1,395.6 / 53.0
    Adjusted EBITDA System Critical Infrastructure
    2025
    2,700.5 / 100.0
    2024
    2,243.1 / 100.0
    of which environmentally sustainable
    2025
    2,221.1 / 82.2
    2024
    1,838.5 / 82.0
    Adjusted EBITDA Smart Infrastructure for Customers
    2025
    353.1 / 100.0
    2024
    323.9 / 100.0
    of which environmentally sustainable
    2025
    45.4 / 12.9
    2024
    6.4 / 2.0

    in € million / in %

    Proportion of taxonomy-aligned expanded capex in the segments
    2025
    2024
    Expanded capex Sustainable Generation Infrastructure
    2025
    2,441.5 / 100.0
    2024
    2,241.1 / 100.0
    of which environmentally sustainable
    2025
    2,157.9 / 88.4
    2024
    1,940.4 / 86.6
    Expanded capex System Critical Infrastructure
    2025
    4,816.5 / 100.0
    2024
    3,817.7 / 100.0
    of which environmentally sustainable
    2025
    4,709.6 / 97.8
    2024
    3,730.4 / 97.7
    Expanded capex Smart Infrastructure for Customers
    2025
    666.1 / 100.0
    2024
    599.8 / 100.0
    of which environmentally sustainable
    2025
    328.7 / 49.3
    2024
    315.6 / 52.6

    in € million / in %

    Environmentally sustainable activities of EnBW in relation to the Group as a whole in 2025:

    Environmentally sustainable revenue

    8173.3 million
    This corresponds to a share of 23.8 %

    Environmentally sustainable capex

    6739.7 million
    This corresponds to a share of 89%

    Environmentally sustainable expanded capex

    7196.1 million
    This corresponds to a share of 89.6%

    Environmentally sustainable adjusted EBITDA

    3602.4 million
    This corresponds to a share of 71%

    The current progress report on implementation is available here:

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    Downloads

    Case study on the EU Sustainable Finance Taxonomy (Integrated Annual Report 2021)
    Case study on the EU Sustainable Finance Taxonomy (Integrated Annual Report 2020)