Notes to the EU taxonomy tables

The amendments introduced by Delegated Regulation (EU) 2026/73 of 4 July 2025 are not applied.

An allocation key has been used to determine the OpEx and CapEx related to the PPC 1.1 and CCM 3.17. The allocation key is based on eligible revenue within those units, and assumes eligible CapEx and OpEx is allocated in the same ratio as the revenues.

Notes to the EU taxonomy revenue disclosure table

1 Net sales of polymers
2 Net sales of active pharmaceutical ingredients
3 See the line Sales in the consolidated income statement in the consolidated Financial statements.

Notes to the EU taxonomy CapEx disclosure table

1 CapEx supporting the production of polymers, calculated by applying an allocation key based on the number of batches produced.
2 CapEx supporting the production of active pharmaceutical ingredients, calculated by applying an allocation key based on quantity sold.
3 CapEx related to supporting activities under CCM
4 See Notes to the consolidated financial statements: Note 11 – Property, plant, and equipment (see line Capital expenditure under movements); Note 12 – Leases (see line Additions); and Note 13 - Intangible fixed assets (see line Capital expenditure under movements).

Notes to the EU taxonomy OpEx disclosure table

1 OpEx supporting the sales of polymers, calculated by applying an allocation key based on the number of batches produced.
2 OpEx supporting the sales of active pharmaceutical ingredients, calculated by applying an allocation key based on quantity sold.
3 OpEx supporting the operations of our waste water treatment facilities
4 All maintenance costs, non-capitalized leases (excluding depreciation and impairment, including short-term leases), and R&D expenses (excluding amortization and impairment). Other expenditures have not been considered. These costs are part of the costs reported in the consolidated income statement, see included in the following lines: cost of sales; research and development costs; and general and administrative expenses. Note that the definition given in Annex 1 of the Climate Delegated Act, article 1.1.3 of the regulation is not defined in the international financial reporting standards resulting in potential difficulties in the measurement of the denominator. Further, no direct reconciliation to the Financial Statements can be made. Corbion seeks to align the definition to internal reporting to be able to provide transparent and consistent reporting.

We changed the methodology for the calculation of CCM 3.17 and PPC 1.1 CapEx and OpEx figures, resulting in a non-material difference.

Avoidance of double counting

Double counting is avoided in the following ways:

  • Revenue: Our eligible activities follow from different market segments and products, therefore there is no risk of double counting.

  • CapEx: Our eligible activities follow from different uniquely identified CapEx codes, therefore there is no risk of double counting.

  • OpEx: Our OpEx costs follow from different internal cost identification codes and therefore have no risk of double counting.