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23.12.2024 10:00:51
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AS Silvano Fashion Group Taksonoomiaaruanne
Teade
AS Silvano Fashion Group (SFG) poolt avaldatud 2023. majandusaasta aruande
tegevusaruande osas ei sisaldunud Euroopa Parlamendi ja Nõukogu Määruse (EL)
2020/852 (Taksonoomiamäärus) artikkel 8 kohaselt nõutavat teavet selle kohta,
kuidas ja millises ulatuses on SFG tegevus seotud majandustegevusega, mis
Taksonoomiamääruse artiklite 3 ja 9 alusel liigitatakse keskkonnasäästlikuks.
Käesolevaga avaldab SFG Taksonoomiamääruse kohasse aruande lähtudes Komisjoni
Delegeeritud Määruse (EL) 2021/2178 (Avalikustamismäärus) artiklis 2 sätestatud
nõuetest.
Taksonoomiamääruse artikli 8 lõike 1 kohaselt on SFG kohustatud avaldama teabe
selle kohta, kuidas ja millises ulatuses on SFG tegevus seotud
majandustegevusega, mis Taksonoomiamääruse artiklite 3 ja 9 alusel liigitatakse
keskkonnasäästlikuks. Majandustegevust
loetakse keskkonnasäästlikuks, kui see vastab Euroopa Komisjoni Delegeeritud
Määruses (EL)
2021/2139 (Kliimaakt) või Euroopa Komisjoni Delegeeritud Määruses (EL)
2023/2486 (Keskkonnaakt) sätestatud tehnilistele sõelumiskriteeriumidele.
Taksonoomia aruandes on esitatud SFG konsolideeritud käibe, kapitalikulude ja
tegevuskuludega seotud peamised tulemusnäitajad vastavalt Avalikustamismääruses
sätestatud avaldamiskohustuse täitmise metoodikale. Avalikustatavateks
tulemusnäitajateks on taksonoomias käsitlemata, käsitletud ja taksonoomiaga
kooskõlas olevate majandustegevuste osakaal müügitulust, kapitalikuludest ja
tegevuskuludest.
Mõisted
Majandustegevus liigitub taksonoomias käsitletuks, kui tegevust on kirjeldatud
kliima- või keskkonnaaktis, olenemata sellest, kas tegevus vastab mõnele või
kõigile nendes aktides sätestatud tehnilistele sõelumiskriteeriumidele. Tegevus
on taksonoomiaga kooskõlas, kui see vastab kliima- või keskkonnaaktis
määratletud tehnilistele sõelumiskriteeriumidele ning toimub taksonoomiamääruse
artiklis 18 sätestatud minimaalseid kaitsemeetmeid järgides.
Minimaalsed kaitsemeetmed on protseduurid, mida ettevõtja rakendab selleks, et
tagada kooskõla OECD suunistega rahvusvahelistele ettevõtjatele ning ÜRO
äritegevuse ja inimõiguste juhtpõhimõtetega, sealhulgas Rahvusvahelise
Tööorganisatsiooni tööalaste aluspõhimõtete ja põhiõiguste deklaratsioonis
nimetatud kaheksas põhikonventsioonis ning rahvusvahelises inimõiguste koodeksis
sätestatud põhimõtete ja õigustega.
Taksonoomias käsitlemata majandustegevus on igasugune tegevus, mida ei ole
kirjeldatud kliima- või keskkonnaaktis.
Peamiste tulemusnäitajate arvestusmeetod ja taustteave
Müügitulu
Nimetajasse on arvestatud SFG müügitulu (majandusaasta aruandes lk 26) vastavalt
konsolideeritud raamatupidamise aruande Lisas 2 esitatud arvestuspõhimõtetele.
SFG analüüsis oma 2023. aasta majandustegevust ning teostatud müüke ning
teostatud analüüsi tulemusel tuvastas, et kogu SFG grupi müügitulu on seotud
taksonoomias käsitlemata majandustegevusega. Vastavalt puudub taksonoomias
käsitletud või taksonoomiaga kooskõlalisse lugejasse arvestatav müügitulu.
Kapitalikulud
Nimetajasse on arvestatud põhivarasse lisandumised aruandeaastal enne
amortisatsiooni ja mis tahes ümberhindamisi, välja arvatud õiglase väärtuse
muutused. Nimetajasse on arvestatud järgnevad lisandumised vastavalt
konsolideeritud raamatupidamise aruande Lisale 13 - immateriaaalne põhivara
(majandusaasta aruande lk 52); Lisale 14 - kinnisvarainvesteeringud
(majandusaasta aruande lk 53) ja Lisale 15 - materiaalne põhivara (majandusaasta
aruande lk 54) ja kasutusõiguse vara (majandusaasta aruande lk 55).
2023. majandusaastal SFG-s taksonoomiaga kooskõlas olevaid kapitalikulusid ei
olnud.
SFG ei ole tuvastanud oma 2023. majandusaasta tegevuses ühtegi kapitalikulu, mis
oleks seotud taksonoomias käsitletud tegevustega. Kogu SFG 2023. majandusaasta
kapitalikulu on soetud taksonoomias käsitlemata majandustegevusega. Vastavalt
puuduvad taksonoomias käsitletud või taksonoomiaga kooskõlalisse lugejasse
arvestatavad kapitalikulud.
Tegevuskulud
Nimetajasse on vastavalt Avalikustamismääruse I lisa punktile 1.1.3.1.
arvestatud järgnevad kapitaliseerimata kulud:
* teadus- ja arendustegevuse kulud,
* hoonete renoveerimise meetmete kulud,
* lühiajalise rendi kulud,
* hoolduse ja remondiga seotud kulud,
* kõik muud otsesed kulud, mis on seotud materiaalse põhivara igapäevase
teenindamisega SFG või kolmanda isiku poolt, kellele tegevus on edasi antud,
ja mis on vajalikud vara jätkuva ja tõhusa toimimise tagamiseks.
SFG-s puudusid 2023. aastal taksonoomiaga kooskõlas olevad tegevuskulud ja
taksonoomias käsitletud majandustegevusega seotud tegevuskulud. Kõik SFG 2023.
majandusaasta tegevuskulud on seotud taksonoomias käsitlemata
majandustegevusega. Vastavalt puuduvad taksonoomias käsitletud või taksonoomiaga
kooskõlalisse lugejasse arvestatavad tegevuskulud.
Taksonoomiamäärusele vastavuse hindamine
Taksonoomias käsitletud majandustegevuste tuvastamiseks hinnati SFG kõikide
grupi ettevõtjate ja tegevuste vastavust Kliima- ja Keskkonnaaktis esitatud
tegevuste kirjeldustele ja NACE koodidele. Kuigi kliimamuutuste leevendamise ja
kliimamuutustega kohanemise eesmärkidega seotud tegevuste kirjeldused
Kliimaaktis on suurel määral kattuvad, saab komisjoni teatise C/2023/305 punkti
18 kohaselt kliimamuutustega kohanemise seisukohast lugeda taksonoomias
käsitletuks vaid neid tegevusi, mis on teostatud vastavalt ettevõtja
kliimamuutustega kohanemise kavale. Kuna SFG ei ole kehtestanud kliimamuutustega
kohanemise kava, ei ole SFG ühtegi tegevust loetud kliimamuutustega kohanemise
seisukohast taksonoomias käsitletuks.
SFG ei tuvastanud ühtegi tegevust, kulu, ega käibeosa oma äritegevuses, mis
oleks kooskõlas taksonoomiaga või mida saaks lugeda taksonoomias käsitletud
majandustegevusega seotuks.
Minimaalsed kaitsemeetmed
SFG tagab hoolsusprotsessi rakendamisega oma tegevuses inimõigusi käsitlevate
rahvusvaheliste suuniste ja konventsioonide järgimise, sh ÜRO äritegevuse ja
inimõiguste juhtpõhimõtted, OECD suunised rahvusvahelistele ettevõtjatele,
Rahvusvahelise Tööorganisatsiooni tööalaste aluspõhimõtete ja põhiõiguste
deklaratsioon ja põhikonventsioonid ning ÜRO inimõiguste ülddeklaratsioon.
Selgitused aruandevormide juurde
Aruandeperioodil ei ole tehtud ühtegi muudatust arvestusmeetodites.
Aruandevormid on esitatud Avalikustamismääruses toodud vormide kohaselt.
Vormides on lahtrid, mis ei ole SFG puhul asjakohased markeeritud musta värviga,
ennekõike jätab Avalikustamismäärus taksonoomias käsitletud, kuid mitte
taksonoomiga kooskõlaliste tegevuste juures iga aruande esitaja otsustada, kas
soovitakse täita veergusid 5-17. SFG on otsustanud neid mitte täita ning
vastavalt on need esitatud mustaga, mis tähendab vormi eesmärgil
mittekohaldumist. Lisaks, kuivõrd SFG-l puudus 2023. aastal taksonoomiaga
kooskõlaline käive ja kulud on tabelist vormistuse lihtsustamise ja
kasutajasõbralikkuse suurendamise huvides välja jäetud veerud 20 (Kategooria
(toetav tegevus)) ja 21 (Kategooria (üleminekutegevus)) ning neile vastavad
read.
Taksonoomiaga kooskõlas oleva majandustegevusega seotud toodetest või teenustest
saadud käibe osakaal - teave aasta 2023 kohta
+---------------+----+-------+--------+--------------+----------------+----+-------+------------+---------+--------------+----------------+----+-------+------------+---------+-------------+-------------+-------------+
| | | | | | | | | | | | | | | | | | |Taksonoomiaga|
| | | | | | | | | | | | | | | | | |Taksonoomiaga| kooskõlas |
| | | | Käibe | | | | | | | | | | | | | | kooskõlas | oleva käibe |
| | | |osakaal,|Kliimamuutuste| | | | | |Kliimamuutuste| | | | | | Minimaalsed | oleva käibe | osakaal, |
|Majandustegevus|Kood| Käive |aasta N | leevendamine |Kliimamuutustega|Vesi|Saastus|Ringmajandus|Elurikkus| leevendamine |Kliimamuutustega|Vesi|Saastus|Ringmajandus|Elurikkus|kaitsemeetmed| osakaal, | aasta N-1 |
| (1) |(2) | (3) | (4) | (5) | kohanemine (6) |(7) | (8) | (9) | (10) | (11) |kohanemine (12) |(13)| (14) | (15) | (16) | (17) |aasta N (18) | (19) |
+---------------+----+-------+--------+--------------+----------------+----+-------+------------+---------+--------------+----------------+----+-------+------------+---------+-------------+-------------+-------------+
| | |tuh.EUR|% |% |% |% |% |% |% |J/E |J/E |J/E |J/E |J/E |J/E |J/E |% |% |
+---------------+----+-------+--------+--------------+----------------+----+-------+------------+---------+--------------+----------------+----+-------+------------+---------+-------------+-------------+-------------+
|A. TAKSONOOMIAS KÄSITLETUD TEGEVUS |
+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
|A.1. Keskkonnasäästlik tegevus (mis on taksonoomiaga kooskõlas) |
+--------------------+-------+--------+--------------+----------------+----+-------+------------+---------+--------------+----------------+----+-------+------------+---------+-------------+-------------+-------------+
|Keskkonnasäästlike | | | | | | | | | | | | | | | | | |
|tegevuste (mis on | | | | | | | | | | | | | | | | | |
|taksonoomiaga | | | | | | | | | | | | | | | | | |
|kooskõlas) (A.1) | | | | | | | | | | | | | | | | | |
|käive |0 |0% | | | | | | | | | | | | | |0% |0% |
+--------------------+-------+--------+--------------+----------------+----+-------+------------+---------+--------------+----------------+----+-------+------------+---------+-------------+-------------+-------------+
|A.2 Taksonoomias käsitletud, kuid mitte keskkonnasäästlik tegevus (mis ei ole taksonoomiaga kooskõlas) |
+--------------------+-------+--------+--------------+----------------+----+-------+------------+---------+--------------+----------------+----+-------+------------+---------+-------------+-------------+-------------+
|Taksonoomias | | | | | | | | | | | | | | | | | |
|käsitletud, kuid | | | | | | | | | | | | | | | | | |
|mitte | | | | | | | | | | | | | | | | | |
|keskkonnasäästliku | | | | | | | | | | | | | | | | | |
|tegevuse (mis ei ole| | | | | | | | | | | | | | | | | |
|taksonoomiaga | | | | | | | | | | | | | | | | | |
|kooskõlas) (A.2) | | | | | | | | | | | | | | | | | |
|käive |0 |0% | | | | | | | | | | | | | |0% |0% |
+--------------------+-------+--------+--------------+----------------+----+-------+------------+---------+--------------+----------------+----+-------+------------+---------+-------------+-------------+-------------+
|A. Taksonoomias | | | | | | | | | | | | | | | | | |
|käsitletud tegevuse| | | | | | | | | | | | | | | | | |
|käive (A.1 + A.2) |0 |0% | | | | | | | | | | | | | |0% |0% |
+--------------------+-------+--------+--------------+----------------+----+-------+------------+---------+--------------+----------------+----+-------+------------+---------+-------------+-------------+-------------+
|B. TAKSONOOMIAS KÄSITLEMATA TEGEVUS | | | | | | | | | | | | | | | |
+--------------------+-------+--------+--------------+----------------+----+-------+------------+---------+--------------+----------------+----+-------+------------+---------+-------------+-------------+-------------+
|Taksonoomias | | | | | | | | | | | | | | | | | |
|käsitlemata tegevuse| | | | | | | | | | | | | | | | | |
|käive |58 597 |100% | | | | | | | | | | | | | | | |
+--------------------+-------+--------+--------------+----------------+----+-------+------------+---------+--------------+----------------+----+-------+------------+---------+-------------+-------------+-------------+
|KOKKU |58 597 |100 % | | | | | | | | | | | | | | | |
+--------------------+-------+--------+--------------+----------------+----+-------+------------+---------+--------------+----------------+----+-------+------------+---------+-------------+-------------+-------------+
Taksonoomiaga kooskõlas oleva majandustegevusega seotud toodete või teenuste
kapitalikulude osakaal - teave aasta 2023 kohta
+---------------+-------------------------------------+-------------------------------------------------------------------+-------------------------------------------------------------------+-------------+-------------+-------------+
| Majandusaasta | | | | | | |
| 2023 | Aasta | Olulise panuse kriteeriumid | Põhimõtte ?ei kahjusta oluliselt" kriteeriumid | | | |
+---------------+--------+-------------+--------------+--------------+----------------+----+-------+------------+---------+--------------+----------------+----+-------+------------+---------+-------------+-------------+-------------+
| | | | | | | | | | | | | | | | | | |Taksonoomiaga|
| | | | | | | | | | | | | | | | | |Taksonoomiaga| kooskõlas |
| | | | | | | | | | | | | | | | | | kooskõlas | oleva käibe |
| | | |Kapitalikulude|Kliimamuutuste| | | | | |Kliimamuutuste| | | | | | Minimaalsed | oleva käibe | osakaal, |
|Majandustegevus| |Kapitalikulud|osakaal, aasta| leevendamine |Kliimamuutustega|Vesi|Saastus|Ringmajandus|Elurikkus| leevendamine |Kliimamuutustega|Vesi|Saastus|Ringmajandus|Elurikkus|kaitsemeetmed| osakaal, | aasta N-1 |
| (1) |Kood (2)| (3) | N (4) | (5) | kohanemine (6) |(7) | (8) | (9) | (10) | (11) |kohanemine (12) |(13)| (14) | (15) | (16) | (17) |aasta N (18) | (19) |
+---------------+--------+-------------+--------------+--------------+----------------+----+-------+------------+---------+--------------+----------------+----+-------+------------+---------+-------------+-------------+-------------+
|Tekst | |tuh. EUR |% |% |% |% |% |% |% |J/E |J/E |J/E |J/E |J/E |J/E |J/E |% |% |
+---------------+--------+-------------+--------------+--------------+----------------+----+-------+------------+---------+--------------+----------------+----+-------+------------+---------+-------------+-------------+-------------+
|A. TAKSONOOMIAS KÄSITLETUD TEGEVUS |
+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
|A.1. Keskkonnasäästlik tegevus (mis on taksonoomiaga kooskõlas) |
+------------------------+-------------+--------------+--------------+----------------+----+-------+------------+---------+--------------+----------------+----+-------+------------+---------+-------------+-------------+-------------+
|Keskkonnasäästlike | | | | | | | | | | | | | | | | | |
|tegevuste (mis on | | | | | | | | | | | | | | | | | |
|taksonoomiaga kooskõlas)| | | | | | | | | | | | | | | | | |
|(A.1) kapitalikulud |0 |0% | | | | | | | | | | | | | |0% |0% |
+------------------------+-------------+--------------+--------------+----------------+----+-------+------------+---------+--------------+----------------+----+-------+------------+---------+-------------+-------------+-------------+
|A.2. Taksonoomias käsitletud, kuid mitte keskkonnasäästlik tegevus (mis ei ole taksonoomiaga kooskõlas) |
+------------------------+-------------+--------------+--------------+----------------+----+-------+------------+---------+--------------+----------------+----+-------+------------+---------+-------------+-------------+-------------+
|Taksonoomias käsitletud,| | | | | | | | | | | | | | | | | |
|kuid mitte | | | | | | | | | | | | | | | | | |
|keskkonnasäästliku | | | | | | | | | | | | | | | | | |
|tegevuse (mis ei ole | | | | | | | | | | | | | | | | | |
|taksonoomiaga kooskõlas)| | | | | | | | | | | | | | | | | |
|(A.2) kapitalikulud |0 |0% | | | | | | | | | | | | | |0% | 32,70%|
+------------------------+-------------+--------------+--------------+----------------+----+-------+------------+---------+--------------+----------------+----+-------+------------+---------+-------------+-------------+-------------+
|A. Taksonoomias | | | | | | | | | | | | | | | | | |
|käsitletud tegevuse| | | | | | | | | | | | | | | | | |
|kapitalikulud | | | | | | | | | | | | | | | | | |
|(A.1 + A.2) |0 |0% | | | | | | | | | | | | | |0% | 32,70%|
+------------------------+-------------+--------------+--------------+----------------+----+-------+------------+---------+--------------+----------------+----+-------+------------+---------+-------------+-------------+-------------+
|B. TAKSONOOMIAS KÄSITLEMATA TEGEVUS | | | | | | | | | | | | | | | |
+------------------------+-------------+--------------+--------------+----------------+----+-------+------------+---------+--------------+----------------+----+-------+------------+---------+-------------+-------------+-------------+
|Taksonoomias käsitlemata| | | | | | | | | | | | | | | | | |
|tegevuse kapitalikulud | 2 834 |100% | | | | | | | | | | | | | | | |
+------------------------+-------------+--------------+--------------+----------------+----+-------+------------+---------+--------------+----------------+----+-------+------------+---------+-------------+-------------+-------------+
|KOKKU | 2 834 |100 % | | | | | | | | | | | | | | | |
+------------------------+-------------+--------------+--------------+----------------+----+-------+------------+---------+--------------+----------------+----+-------+------------+---------+-------------+-------------+-------------+
Taksonoomiaga kooskõlas oleva majandustegevusega seotud toodete või teenuste
tegevuskulude osakaal - teave aasta 2023 kohta
+---------------+-------------------------------------------------------------+-------------------------------------------------------------------+-------------------------------------------------------------------+-------------+-------------+-------------+
| Majandusaasta | | | | | | |
| 2023 | Aasta | Olulise panuse kriteeriumid | Põhimõtte ?ei kahjusta oluliselt" kriteeriumid | | | |
+---------------+--------+--------------------------------------+-------------+--------------+----------------+----+-------+------------+---------+--------------+----------------+----+-------+------------+---------+-------------+-------------+-------------+
| | | | | | | | | | | | | | | | | | |Taksonoomiaga|
| | | | | | | | | | | | | | | | | |Taksonoomiaga| kooskõlas |
| | | | | | | | | | | | | | | | | | kooskõlas | oleva käibe |
| | | |Tegevuskulude|Kliimamuutuste| | | | | |Kliimamuutuste| | | | | | Minimaalsed | oleva käibe | osakaal, |
|Majandustegevus| | | osakaal, | leevendamine |Kliimamuutustega|Vesi|Saastus|Ringmajandus|Elurikkus| leevendamine |Kliimamuutustega|Vesi|Saastus|Ringmajandus|Elurikkus|kaitsemeetmed| osakaal, | aasta N-1 |
| (1) |Kood (2)| Tegevuskulud (3) | aasta N (4) | (5) | kohanemine (6) |(7) | (8) | (9) | (10) | (11) |kohanemine (12) |(13)| (14) | (15) | (16) | (17) |aasta N (18) | (19) |
+---------------+--------+--------------------------------------+-------------+--------------+----------------+----+-------+------------+---------+--------------+----------------+----+-------+------------+---------+-------------+-------------+-------------+
| | |tuh. EUR |% |% |% |% |% |% |% |J/E |J/E |J/E |J/E |J/E |J/E |J/E |% |% |
+---------------+--------+--------------------------------------+-------------+--------------+----------------+----+-------+------------+---------+--------------+----------------+----+-------+------------+---------+-------------+-------------+-------------+
|A. TAKSONOOMIAS KÄSITLETUD TEGEVUS |
+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
|A.1. Keskkonnasäästlik tegevus (mis on taksonoomiaga kooskõlas) |
+------------------------+--------------------------------------+-------------+--------------+----------------+----+-------+------------+---------+--------------+----------------+----+-------+------------+---------+-------------+-------------+-------------+
|Keskkonnasäästlike | | | | | | | | | | | | | | | | | |
|tegevuste (mis on | | | | | | | | | | | | | | | | | |
|taksonoomiaga kooskõlas)| | | | | | | | | | | | | | | | | |
|(A.1) tegevuskulud |0 |0% | | | | | | | | | | | | | |0% |0% |
+------------------------+--------------------------------------+-------------+--------------+----------------+----+-------+------------+---------+--------------+----------------+----+-------+------------+---------+-------------+-------------+-------------+
|A.2. Taksonoomias käsitletud, kuid mitte keskkonnasäästlik tegevus (mis ei ole taksonoomiaga kooskõlas) |
+------------------------+--------------------------------------+-------------+--------------+----------------+----+-------+------------+---------+--------------+----------------+----+-------+------------+---------+-------------+-------------+-------------+
|Taksonoomias käsitletud,| | | | | | | | | | | | | | | | | |
|kuid mitte | | | | | | | | | | | | | | | | | |
|keskkonnasäästliku | | | | | | | | | | | | | | | | | |
|tegevuse (mis ei ole | | | | | | | | | | | | | | | | | |
|taksonoomiaga kooskõlas)| | | | | | | | | | | | | | | | | |
|(A.2) tegevuskulud |0 |0% | | | | | | | | | | | | | |0% |0% |
+------------------------+--------------------------------------+-------------+--------------+----------------+----+-------+------------+---------+--------------+----------------+----+-------+------------+---------+-------------+-------------+-------------+
|A. Taksonoomias | | | | | | | | | | | | | | | | | |
|käsitletud tegevuse| | | | | | | | | | | | | | | | | |
|tegevuskulud (A.1 + A.2)|0 |0% | | | | | | | | | | | | | |0% |0% |
+------------------------+--------------------------------------+-------------+--------------+----------------+----+-------+------------+---------+--------------+----------------+----+-------+------------+---------+-------------+-------------+-------------+
|B. TAKSONOOMIAS KÄSITLEMATA TEGEVUS | | | | | | | | | | | | | | | |
+------------------------+--------------------------------------+-------------+--------------+----------------+----+-------+------------+---------+--------------+----------------+----+-------+------------+---------+-------------+-------------+-------------+
|Taksonoomias käsitlemata| | | | | | | | | | | | | | | | | |
|tegevuste tegevuskulud | 40 910 |100% | | | | | | | | | | | | | | | |
+------------------------+--------------------------------------+-------------+--------------+----------------+----+-------+------------+---------+--------------+----------------+----+-------+------------+---------+-------------+-------------+-------------+
| | 40 910 | | | | | | | | | | | | | | | | |
|KOKKU | |100 % | | | | | | | | | | | | | | | |
+------------------------+--------------------------------------+-------------+--------------+----------------+----+-------+------------+---------+--------------+----------------+----+-------+------------+---------+-------------+-------------+-------------+
Pealkiri
AS Silvano Fashion Group Taxonomy report
Teade
The management report of the AS Silvano Fashion Group (SFG) 2023 Annual Report
did not contain information required pursuant to article 8 of the Regulation
(EU) 2020/852 of the European Parliament and of the Council (Taxonomy
Regulation) with regard to how and to what extent the activity of SFG is related
to the economic activities that according to the articles 3 and 9 of the
Taxonomy Regulation are classified as environmentally sustainable.
Hereby SFG discloses the report pursuant to Taxonomy Regulation in accordance
with the requirements specified in article 2 of the Commission Delegated
Regulation (EU) 2021/2178 (Disclosure Regulation).
Pursuant to article 8(1) of the Taxonomy Regulation, SFG is obliged to publish
information on how and to what extent the activities of SFG are associated with
economic activities that qualify as environmentally sustainable under articles
3 and 9 of the Taxonomy Regulation. An economic activity is considered
environmentally sustainable if it complies with the technical screening criteria
set out in Commission Delegated Regulation (EU) 2021/2139 (Climate Regulation)
or in Commission Delegated Regulation (EU) 2023/2486 (Environmental Regulation).
The Taxonomy report contains key performance indicators related to the
consolidated turnover, capital expenses, and operating expenses of SFG, in
accordance with the methodology for compliance with the publication obligation
set out in the Disclosure Regulation. The reportable performance indicators are
the share of economic activities that are Taxonomy-non-eligible, Taxonomy-
eligible, and Taxonomy-aligned in the sales revenue, capital expenses, and
operating expenses.
Definitions
An economic activity is classified as Taxonomy-eligible if the activity is
described in the Climate or Environmental Regulation, regardless of whether the
activity fulfils some or all of the technical screening criteria set out in
those acts. An activity is Taxonomy-aligned if it complies with the technical
screening criteria defined in the Climate or Environment Regulation and
functions within the minimum safeguards set out in article 18 of the Taxonomy
Regulation.
Minimum safeguards are the procedures implemented by the undertaking to ensure
compliance with the OECD Guidelines for Multinational Enterprises and the UN
Guiding Principles on Business and Human Rights, including the principles and
rights set out in the eight core conventions mentioned in the International
Labour Organisation's Declaration on Fundamental Principles and Rights at Work
and in the International Bill of Human Rights.
A Taxonomy-non-eligible activity is any activity that is not described in the
Climate or Environmental Regulation.
Method of calculation and background information for key performance indicators
Sales revenue
The denominator includes the sales revenue of SFG (in the Annual Report on p.
26) in accordance with the accounting policies set out in Note 2 to the
consolidated financial statements.
SFG has analysed its economic activities and sales for 2023 and has concluded
that the entire sales revenue of SFG group is related to Taxonomy-non-eligible
activity. Thus, no sales revenue is included in the numerator for Taxonomy-
eligible or Taxonomy-aligned activity.
Capital expenses
The denominator includes additions to fixed assets during the financial year
before depreciation and any revaluations other than changes in fair value. The
following additions are included in the denominator, as set out in Note 13 to
the consolidated financial statements - intangible assets (Annual Report p.
50); Note 14 - investment properties (Annual Report p. 51); and Note 15 -
property, plant, and equipment (Annual Report p. 52) and right-of use assets
(Annual Report p. 53).
In 2023 there were no Taxonomy-aligned capital expenses.
SFG has not identified any capital expenses in its economic activities for 2023
that would be related to Taxonomy-eligible activities. All capital expenses of
SFG for 2023 are related to Taxonomy-non-eligible activity. Thus, no capital
expenses are included in the numerator for Taxonomy-eligible or Taxonomy-aligned
activity.
Operating expenses
The following non-capitalised costs have been included in the denominator in
accordance with point 1.1.3.1 of Annex I to the Disclosure Regulation:
* research and development costs,
* building renovation measures costs,
* short-term lease costs,
* maintenance and repair costs,
* any other direct expenditures relating to the day-to-day servicing of assets
of property, plant and equipment by SFG or third party to whom activities
are outsourced that are necessary to ensure the continued and effective
functioning of such assets.
In 2023 SFG incurred no operating expenses in relation to Taxonomy-aligned or
Taxonomy-eligible economic activities. All operating expenses of SFG in 2023 are
related to Taxonomy-non-eligible activity. Thus, no operating expenses are
included in the numerator for Taxonomy-eligible or Taxonomy-aligned activity.
Assessment of compliance with the Taxonomy Regulation
In order to identify Taxonomy-eligible economic activities, the compliance of
all activities of all SFG group companies with the descriptions of activities
and NACE codes set out in the Climate and Environment Regulation were assessed.
While there is a high degree of overlap between the descriptions of activities
related to climate change mitigation and adaptation objectives in the Climate
Regulation, according to clause 18 of Commission Notice C/2023/305, for the
purposes of adaptation to climate change, only activities carried out in
accordance with the undertaking's climate adaptation plan can be considered as
Taxonomy-eligible. As SFG has not put in place a climate adaptation plan, none
of SFG's activities have been considered Taxonomy-eligible from the point of
view of adaptation to climate change.
SFG has not identified any activities, costs or portions of revenue in its
business that could be classified as relating to Taxonomy-aligned or Taxonomy-
eligible economic activities.
Minimum safeguards
In its activities, the SFG ensures compliance with international guidelines and
Guiding Principles on Business and Human Rights, the OECD Guidelines for
Multinational Enterprises, International Labour Organisation's Declaration on
Fundamental Principles and Rights at Work and the key ILO conventions, and the
UN Universal Declaration of Human Rights through the implementation of the due
diligence process.
Explanations to report forms
No changes in accounting methods have been made during the reporting period.
The report forms are submitted in accordance with the forms specified in the
Disclosure Regulation. The rows and sections not relevant for SFG are marked in
black, primarily the Disclosure Regulation, in regard to Taxonomy-eligible but
not Taxonomy-aligned activities, leaves it up to each reporting party to decide
whether to fill columns 5-17. SFG has decided not to fill these and they are
marked in black, which means non-applicable for the purposes of the report.
Furthermore, as SFG had no Taxonomy-aligned revenue or costs in 2023, columns
20 (Category (enabling activity)) and 21 (Category (transitional activity)) and
rows corresponding to those, have been excluded from the tables for the purposes
of simplifying the table layout and making it more user-friendly.
Proportion of turnover from products or services associated with Taxonomy-
aligned economic activities - disclosure covering the year 2023
+----------+-----------------------------+-----------------------------------------------------------+-----------------------------------------------------------+----------+----------+----------+
|Financial | | | | | | |
|year 2023 | Year | Substantial contribution criteria | DNSH criteria ('Does Not Significantly Harm') | | | |
+----------+---------+--------+----------+----------+----------+-----+---------+--------+------------+----------+----------+-----+---------+--------+------------+----------+----------+----------+
| | | | | | | | | | | | | | | | | |Proportion|Proportion|
| | | | | | | | | | | | | | | | | | of | of |
| | | | | | | | | | | | | | | | | |Taxonomy- |Taxonomy- |
| | | |Proportion| Climate | Climate | | | | | Climate | Climate | | | | | | aligned | aligned |
| Economic | | | of | Change | Change | | |Circular| | Change | Change | | |Circular| | Minimum |turnover, |turnover, |
|Activities| |Turnover|Turnover, |Mitigation|Adaptation|Water|Pollution|Economy |Biodiversity|Mitigation|Adaptation|Water|Pollution|Economy |Biodiversity|Safeguards| year N |year N-1 |
| (1) |Code (2) | (3) |year N (4)| (5) | (6) | (7) | (8) | (9) | (10) | (11) | (12) |(13) | (14) | (15) | (16) | (17) | (18) | (19) |
+----------+---------+--------+----------+----------+----------+-----+---------+--------+------------+----------+----------+-----+---------+--------+------------+----------+----------+----------+
| | |Thous. | | | | | | | | | | | | | | | | |
|Text | |EUR |% |% |% |% |% |% |% |Y/N |Y/N |Y/N |Y/N |Y/N |Y/N |Y/N |% |% |
+----------+---------+--------+----------+----------+----------+-----+---------+--------+------------+----------+----------+-----+---------+--------+------------+----------+----------+----------+
|A. TAXONOMY-ELIGIBLE ACTIVITIES |
+-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
|A.1. Environmentally sustainable activities (Taxonomy-aligned) |
+--------------------+--------+----------+----------+----------+-----+---------+--------+------------+----------+----------+-----+---------+--------+------------+----------+----------+----------+
|Turnover of | | | | | | | | | | | | | | | | | |
|environmentally | | | | | | | | | | | | | | | | | |
|sustainable | | | | | | | | | | | | | | | | | |
|activities | | | | | | | | | | | | | | | | | |
|(Taxonomy-aligned) | | | | | | | | | | | | | | | | | |
|(A.1) | 0|0% | | | | | | | | | | | | | |0% |0% |
+--------------------+--------+----------+----------+----------+-----+---------+--------+------------+----------+----------+-----+---------+--------+------------+----------+----------+----------+
|A.2. Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) |
+--------------------+--------+----------+----------+----------+-----+---------+--------+------------+----------+----------+-----+---------+--------+------------+----------+----------+----------+
|Turnover of | | | | | | | | | | | | | | | | | |
|Taxonomy-eligible | | | | | | | | | | | | | | | | | |
|but not | | | | | | | | | | | | | | | | | |
|environmentally | | | | | | | | | | | | | | | | | |
|sustainable | | | | | | | | | | | | | | | | | |
|activities (not | | | | | | | | | | | | | | | | | |
|Taxonomy-aligned | | | | | | | | | | | | | | | | | |
|activities) (A.2) | 0|0% | | | | | | | | | | | | | |0% |0% |
+--------------------+--------+----------+----------+----------+-----+---------+--------+------------+----------+----------+-----+---------+--------+------------+----------+----------+----------+
|A. Turnover of| | | | | | | | | | | | | | | | | |
|Taxonomy-eligible | | | | | | | | | | | | | | | | | |
|activities (A.1+A.2)| 0|0% | | | | | | | | | | | | | |0% |0% |
+--------------------+--------+----------+----------+----------+-----+---------+--------+------------+----------+----------+-----+---------+--------+------------+----------+----------+----------+
|B. TAXONOMY-NON-ELIGIBLE ACTIVITIES | | | | | | | | | | | | | | | |
+--------------------+--------+----------+----------+----------+-----+---------+--------+------------+----------+----------+-----+---------+--------+------------+----------+----------+----------+
|Turnover of | | | | | | | | | | | | | | | | | |
|Taxonomy-non- | | | | | | | | | | | | | | | | | |
|eligible activities | 58 597 |100% | | | | | | | | | | | | | | | |
+--------------------+--------+----------+----------+----------+-----+---------+--------+------------+----------+----------+-----+---------+--------+------------+----------+----------+----------+
|TOTAL | 58 597 |100 % | | | | | | | | | | | | | | | |
+--------------------+--------+----------+----------+----------+-----+---------+--------+------------+----------+----------+-----+---------+--------+------------+----------+----------+----------+
Proportion of capital expenses (CapEx) from products or services associated with
Taxonomy-aligned economic activities - disclosure covering the year 2023
+----------+---------------------------+-----------------------------------------------------------------+-----------------------------------------------------------+----------+----------+----------+
|Financial | | | | | | |
|year 2023 | Year | Substantial contribution criteria | DNSH criteria ('Does Not Significantly Harm') | | | |
+----------+---------+------+----------+----------+----------+-----+---------+----------+----------------+----------+----------+-----+---------+--------+------------+----------+----------+----------+
| | | | | | | | | | | | | | | | | |Proportion|Proportion|
| | | | | | | | | | | | | | | | | | of | of |
| | | | | | | | | | | | | | | | | |Taxonomy- |Taxonomy- |
| | | | | Climate | Climate | | | | | Climate | Climate | | | | | | aligned | aligned |
| Economic | | |Proportion| Change | Change | | | | | Change | Change | | |Circular| | Minimum |turnover, |turnover, |
|Activities| |CapEx |of CapEx, |Mitigation|Adaptation|Water|Pollution| Circular | |Mitigation|Adaptation|Water|Pollution|Economy |Biodiversity|Safeguards| year N |year N-1 |
| (1) |Code (2) | (3) |year N (4)| (5) | (6) | (7) | (8) |Economy(9)|Biodiversity(10)| (11) | (12) |(13) | (14) | (15) | (16) | (17) | (18) | (19) |
+----------+---------+------+----------+----------+----------+-----+---------+----------+----------------+----------+----------+-----+---------+--------+------------+----------+----------+----------+
| | |Thous.| | | | | | | | | | | | | | | | |
|Text | |EUR |% |% |% |% |% |% |% |Y/N |Y/N |Y/N |Y/N |Y/N |Y/N |Y/N |% |% |
+----------+---------+------+----------+----------+----------+-----+---------+----------+----------------+----------+----------+-----+---------+--------+------------+----------+----------+----------+
|A. TAXONOMY-ELIGIBLE ACTIVITIES |
+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
|A.1. Environmentally sustainable activities (Taxonomy-aligned) |
+--------------------+------+----------+----------+----------+-----+---------+----------+----------------+----------+----------+-----+---------+--------+------------+----------+----------+----------+
|CapEx of | | | | | | | | | | | | | | | | | |
|environmentally | | | | | | | | | | | | | | | | | |
|sustainable | | | | | | | | | | | | | | | | | |
|activities | | | | | | | | | | | | | | | | | |
|(Taxonomy-aligned) | | | | | | | | | | | | | | | | | |
|(A.1) | 0|0% | | | | | | | | | | | | | |0% |0% |
+--------------------+------+----------+----------+----------+-----+---------+----------+----------------+----------+----------+-----+---------+--------+------------+----------+----------+----------+
|A.2. Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) |
+--------------------+------+----------+----------+----------+-----+---------+----------+----------------+----------+----------+-----+---------+--------+------------+----------+----------+----------+
|CapEx of Taxonomy- | | | | | | | | | | | | | | | | | |
|eligible but not | | | | | | | | | | | | | | | | | |
|environmentally | | | | | | | | | | | | | | | | | |
|sustainable | | | | | | | | | | | | | | | | | |
|activities (not | | | | | | | | | | | | | | | | | |
|Taxonomy-aligned | | | | | | | | | | | | | | | | | |
|activities) (A.2) | 0|0% | | | | | | | | | | | | | |0% |32.7% |
+--------------------+------+----------+----------+----------+-----+---------+----------+----------------+----------+----------+-----+---------+--------+------------+----------+----------+----------+
|A. CapEx of| | | | | | | | | | | | | | | | | |
|Taxonomy-eligible | | | | | | | | | | | | | | | | | |
|activities (A.1+A.2)| 0|0% | | | | | | | | | | | | | |0% |32.7% |
+--------------------+------+----------+----------+----------+-----+---------+----------+----------------+----------+----------+-----+---------+--------+------------+----------+----------+----------+
|B. TAXONOMY-NON-ELIGIBLE ACTIVITIES | | | | | | | | | | | | | | | |
+--------------------+------+----------+----------+----------+-----+---------+----------+----------------+----------+----------+-----+---------+--------+------------+----------+----------+----------+
|CapEx of Taxonomy- | | | | | | | | | | | | | | | | | |
|non-eligible | | | | | | | | | | | | | | | | | |
|activities |2 834 |100% | | | | | | | | | | | | | | | |
+--------------------+------+----------+----------+----------+-----+---------+----------+----------------+----------+----------+-----+---------+--------+------------+----------+----------+----------+
|TOTAL |2 834 |100 % | | | | | | | | | | | | | | | |
+--------------------+------+----------+----------+----------+-----+---------+----------+----------------+----------+----------+-----+---------+--------+------------+----------+----------+----------+
Proportion of operating expenses (OpEx) for products or services associated with
Taxonomy-aligned economic activities - disclosure covering the year 2023
+----------+---------------------------+-----------------------------------------------------------+-----------------------------------------------------------+----------+----------+----------+
|Financial | | | | | | |
|year 2023 | Year | Substantial contribution criteria | DNSH criteria ('Does Not Significantly Harm') | | | |
+----------+---------+------+----------+----------+----------+-----+---------+--------+------------+----------+----------+-----+---------+--------+------------+----------+----------+----------+
| | | | | | | | | | | | | | | | | |Proportion|Proportion|
| | | | | | | | | | | | | | | | | | of | of |
| | | | | | | | | | | | | | | | | |Taxonomy- |Taxonomy- |
| | | | | Climate | Climate | | | | | Climate | Climate | | | | | | aligned | aligned |
| Economic | | |Proportion| Change | Change | | |Circular| | Change | Change | | |Circular| | Minimum |turnover, |turnover, |
|Activities| | OpEx | of OpEx, |Mitigation|Adaptation|Water|Pollution|Economy |Biodiversity|Mitigation|Adaptation|Water|Pollution|Economy |Biodiversity|Safeguards| year N |year N-1 |
| (1) |Code (2) | (3) |year N (4)| (5) | (6) | (7) | (8) | (9) | (10) | (11) | (12) |(13) | (14) | (15) | (16) | (17) | (18) | (19) |
+----------+---------+------+----------+----------+----------+-----+---------+--------+------------+----------+----------+-----+---------+--------+------------+----------+----------+----------+
| | |Thous.| | | | | | | | | | | | | | | | |
| | |EUR |% |% |% |% |% |% |% |Y/N |Y/N |Y/N |Y/N |Y/N |Y/N |Y/N |% |% |
+----------+---------+------+----------+----------+----------+-----+---------+--------+------------+----------+----------+-----+---------+--------+------------+----------+----------+----------+
|A. TAXONOMY-ELIGIBLE ACTIVITIES |
+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
|A.1. Environmentally sustainable activities (Taxonomy-aligned) |
+--------------------+------+----------+----------+----------+-----+---------+--------+------------+----------+----------+-----+---------+--------+------------+----------+----------+----------+
|OpEx of | | | | | | | | | | | | | | | | | |
|environmentally | | | | | | | | | | | | | | | | | |
|sustainable | | | | | | | | | | | | | | | | | |
|activities | | | | | | | | | | | | | | | | | |
|(Taxonomy-aligned) | | | | | | | | | | | | | | | | | |
|(A.1) | 0|0% | | | | | | | | | | | | | |0% |0% |
+--------------------+------+----------+----------+----------+-----+---------+--------+------------+----------+----------+-----+---------+--------+------------+----------+----------+----------+
|A.2. Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) |
+--------------------+------+----------+----------+----------+-----+---------+--------+------------+----------+----------+-----+---------+--------+------------+----------+----------+----------+
|OpEx of Taxonomy- | | | | | | | | | | | | | | | | | |
|eligible but not | | | | | | | | | | | | | | | | | |
|environmentally | | | | | | | | | | | | | | | | | |
|sustainable | | | | | | | | | | | | | | | | | |
|activities (not | | | | | | | | | | | | | | | | | |
|Taxonomy-aligned | | | | | | | | | | | | | | | | | |
|activities) (A.2) | 0|0% | | | | | | | | | | | | | |0% |0% |
+--------------------+------+----------+----------+----------+-----+---------+--------+------------+----------+----------+-----+---------+--------+------------+----------+----------+----------+
|A. OpEx of Taxonomy| | | | | | | | | | | | | | | | | |
|eligible | | | | | | | | | | | | | | | | | |
|activities (A.1+A.2)| 0|0% | | | | | | | | | | | | | |0% |0% |
+--------------------+------+----------+----------+----------+-----+---------+--------+------------+----------+----------+-----+---------+--------+------------+----------+----------+----------+
|B. TAXONOMY-NON-ELIGIBLE ACTIVITIES | | | | | | | | | | | | | | | |
+--------------------+------+----------+----------+----------+-----+---------+--------+------------+----------+----------+-----+---------+--------+------------+----------+----------+----------+
|OpEx of Taxonomy- | | | | | | | | | | | | | | | | | |
|non-eligible | | | | | | | | | | | | | | | | | |
|activities | 40910|100% | | | | | | | | | | | | | | | |
+--------------------+------+----------+----------+----------+-----+---------+--------+------------+----------+----------+-----+---------+--------+------------+----------+----------+----------+
|TOTAL | 40910|100 % | | | | | | | | | | | | | | | |
+--------------------+------+----------+----------+----------+-----+---------+--------+------------+----------+----------+-----+---------+--------+------------+----------+----------+----------+