BASF Report 2025

Indicators

The content of this section is not part of the statutory audit of the annual financial statements but has undergone a separate limited assurance by our auditor.

The content of this section is voluntary, unaudited information, which was critically read by the auditor.

EU Taxonomy indicators – 2025 summary

Financial year

2025

Breakdown by environmental objectives of Taxonomy-aligned activities

 

 

 

 

 

KPI

Total

Propor­tion of Tax­onomy-eligible activities

Tax­onomy-aligned activities

Propor­tion of Tax­onomy-aligned activities

Climate Change Mitigation

Climate
Change
Adaptation

Water

Circular Economy

Pollution

Bio-
diversity

Propor­tion of enabling activities

Propor­tion of transitional activities

Not assessed activities considered non-material

Tax­onomy-aligned activities in previous financial year (2024)

Propor­tion of Tax­onomy-aligned activities in previous financial year (2024)

 

Million €

In %

Million €

In %

In %

In %

In %

In %

In %

In %

In %

In %

In %

Million €

In %

Sales revenuea

59,657

12.7

905

1.5

1.5

–

–

–

–

–

1.1

0.4

0.8

753

1.2

Capex

4,684

18.8

22

0.5

0.5

–

–

–

–

–

0.1

0.3

4.9

244

3.7

Opexa

4,489

13.0

74

1.6

1.6

–

–

–

–

–

0.9

0.7

2.7

79

1.7

a

In accordance with IFRS® Accounting Standards, the discontinued coatings business was not included in sales revenues and operating expenditures for 2025.
EU Taxonomy indicators – 2025 sales revenuea

Financial year

2025

Environmental objective of Taxonomy-aligned activities

 

 

 

Economic Activities

Code

Propor­tion of Tax­onomy-eligible sales revenue

Tax­onomy-aligned sales revenue

Propor­tion of Tax­onomy-aligned sales revenue

Climate Change Mitigation

Climate
Change
Adaptation

Water

Circular Economy

Pollution

Bio-
diversity

Enabling activity

Transi­tional activity

Propor­tion of Tax­onomy-aligned in Tax­onomy-eligible

 

 

In %

Million €

In %

In %

In %

In %

In %

In %

In %

E

T

In %

Manufacture of batteries

CCM 3.4

1.0

618

1.0

1.0

–

–

–

–

–

E

–

100.0

Manufacture of energy efficiency equipment for buildings

CCM 3.5

0.1

41

0.1

0.1

–

–

–

–

–

E

–

100.0

Manufacture of hydrogen

CCM 3.10

0.0

3

0.0

0.0

–

–

–

–

–

–

–

39.4

Manufacture of soda ash

CCM 3.12

0.0

–

–

–

–

–

–

–

–

–

T

–

Manufacture of chlorine

CCM 3.13

0.0

–

–

–

–

–

–

–

–

–

T

–

Manufacture of organic basic chemicals

CCM 3.14

3.9

202

0.3

0.3

–

–

–

–

–

–

T

8.6

Manufacture of anhydrous ammonia

CCM 3.15

0.3

–

–

–

–

–

–

–

–

–

T

–

Manufacture of nitric acid

CCM 3.16

0.2

–

–

–

–

–

–

–

–

–

T

–

Manufacture of plastics in primary form

CCM 3.17

6.8

41

0.1

0.1

–

–

–

–

–

–

T

1.0

Manufacture of active pharmaceutical ingredients (API) or active substances

PPC 1.1

0.3

–

–

–

–

–

–

–

–

–

–

–

Sum of alignment per objective

 

 

 

 

1.5

 

 

 

 

 

 

 

 

Total sales revenue

 

12.7

905

1.5

1.5

–

–

–

–

–

 

 

11.9

a

In accordance with IFRS® Accounting Standards, the discontinued coatings business was not included for 2025.
EU Taxonomy indicators – 2025 capital expenditures (capex)

Financial year

2025

Environmental objective of Taxonomy-aligned activities

 

 

 

Economic Activities

Code

Propor­tion of Tax­onomy-eligible capex

Tax­onomy-aligned capex

Propor­tion of Tax­onomy-aligned capex

Climate Change Mitigation

Climate
Change
Adaptation

Water

Circular Economy

Pollution

Bio-
diversity

Enabling activity

Transi­tional activity

Propor­tion of Tax­onomy-aligned in Tax­onomy-eligible

 

 

In %

Million €

In %

In %

In %

In %

In %

In %

In %

E

T

In %

Manufacture of batteries

CCM 3.4

0.1

4

0.1

0.1

–

–

–

–

–

E

–

100.0

Manufacture of energy efficiency equipment for buildings

CCM 3.5

0.0

0

0.0

0.0

 

 

 

 

 

E

–

100.0

Manufacture of hydrogen

CCM 3.10

0.2

6

0.1

0.1

–

–

–

–

–

–

–

50.6

Manufacture of soda ash

CCM 3.12

0.0

–

–

–

–

–

–

–

–

–

T

–

Manufacture of chlorine

CCM 3.13

0.0

–

–

–

–

–

–

–

–

–

T

–

Manufacture of organic basic chemicals

CCM 3.14

10.9

12

0.3

0.3

–

–

–

–

–

–

T

2.4

Manufacture of anhydrous ammonia

CCM 3.15

0.3

–

–

–

–

–

–

–

–

–

T

–

Manufacture of nitric acid

CCM 3.16

0.1

–

–

–

–

–

–

–

–

–

T

–

Manufacture of plastics in primary form

CCM 3.17

3.0

0

0.0

0.0

–

–

–

–

–

–

T

0.0

High-efficiency cogeneration of heat/cool and power from fossil gaseous fuels

CCM 4.30

1.7

–

–

–

–

–

–

–

–

–

T

–

Manufacture of active pharmaceutical ingredients (API) or active substances

PPC 1.1

0.7

–

–

–

–

–

–

–

–

–

–

–

Treatment of hazardous waste

PPC 2.2

1.9

–

–

–

–

–

–

–

–

–

–

–

Sum of alignment per objective

 

 

 

 

0.5

 

 

 

 

 

 

 

 

Total capex

 

18.8

22

0.5

0.5

–

–

–

–

–

 

 

2.4
EU Taxonomy indicators – 2025 operating expenditures (opex)a

Financial year

2025

Environmental objective of Taxonomy-aligned activities

 

 

 

Economic Activities

Code

Propor­tion of Tax­onomy-eligible opex

Tax­onomy-aligned opex

Propor­tion of Tax­onomy-aligned opex

Climate Change Mitigation

Climate
Change
Adaptation

Water

Circular Economy

Pollution

Bio-
diversity

Enabling activity

Transi­tional activity

Propor­tion of Tax­onomy-aligned in Tax­onomy-eligible

 

 

In %

Million €

In %

In %

In %

In %

In %

In %

In %

E

T

In %

Manufacture of batteries

CCM 3.4

0.9

40

0.9

0.9

–

–

–

–

–

E

–

99.9

Manufacture of energy efficiency equipment for buildings

CCM 3.5

0.0

1

0.0

0.0

–

–

–

–

–

E

–

100.0

Manufacture of hydrogen

CCM 3.10

0.7

–

–

–

–

–

–

–

–

–

–

–

Manufacture of soda ash

CCM 3.12

0.2

–

–

–

–

–

–

–

–

–

T

–

Manufacture of chlorine

CCM 3.13

0.6

–

–

–

–

–

–

–

–

–

T

–

Manufacture of organic basic chemicals

CCM 3.14

4.5

29

0.6

0.6

–

–

–

–

–

–

T

14.3

Manufacture of anhydrous ammonia

CCM 3.15

0.5

–

–

–

–

–

–

–

–

–

T

–

Manufacture of nitric acid

CCM 3.16

0.2

–

–

–

–

–

–

–

–

–

T

–

Manufacture of plastics in primary form

CCM 3.17

3.8

3

0.1

0.1

–

–

–

–

–

–

T

1.7

Manufacture of active pharmaceutical ingredients (API) or active substances

PPC 1.1

1.5

–

–

–

–

–

–

–

–

–

–

–

Sum of alignment per objective

 

 

 

 

1.6

 

 

 

 

 

 

 

 

Total opex

 

13.0

74

1.6

1.6

–

–

–

–

–

 

 

12.6

a

In accordance with IFRS® Accounting Standards, the discontinued coatings business was not included for 2025.

(Consolidated) Sustainability Statement

Overview of (Consolidated) Sustainability Statement

Published on February 27, 2026

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