ESG Capital Allocation & Transition Transparency
Taxonomy/DNSH, Targets, WACC, Double Materiality
Ein Institutional Reporting Layer, ausgerichtet auf CSRD und EU Taxonomy. Verbindet Emissions Trajectories, Taxonomy Eligibility/Alignment, Transition CAPEX und Investment Returns in eine transparente, Audit-Ready-Narrative.
Prototyp-Umgebung. Illustrative Daten.
Visualisiert
- •Absolute vs Intensity Reduction nach Scope vs 2020 Baseline
- •EU Taxonomy Eligibility/Alignment und DNSH Controls
- •CAPEX Breakdown nach Pathway und Decarbonization-Aligned Share
- •Target Progress Gaps (Scope 1/2/3, Water, Energy Intensity)
- •WACC Evolution und Double Materiality Risk Model
Verwendet für
- •Institutional Reporting und Audit-Ready-Transparency
- •Governance von Taxonomy-Alignment und DNSH-Compliance
- •Capital-Allocation-Entscheidungen basierend auf ESG-Criteria
Verwandte Systemansichten
ESG Capital Allocation & Transition Transparency
Institutional Capital-Grade Transparency Layer – CSRD & EU Taxonomy Aligned
Absolute Reduction
-24.6%
vs 2020 baseline
-1.81M tCO₂e
Carbon Intensity
142.8
tCO₂e/€M revenue
2nd quartile
Transition CAPEX
€2.18B
73% of total
+42% YoY
EU Taxonomy
Eligible84%
Aligned76%
DNSH✓
Carbon @ €90/t
€308M
Annual exposure
3.8% EBITDA
Absolute Emissions vs 2020 Baseline
Million tonnes CO₂e by scope – intensity-adjusted
Scope 1
Scope 2
Scope 3
2020 Baseline
7.6M tCO₂e
2025 Current
5.57M tCO₂e
Absolute Reduction
-1.81M (-24.6%)
Intensity-Adjusted
-19.4%
Carbon Intensity – Peer Benchmark
tCO₂e per €1M revenue vs sector
Company
Industry Median
Top Quartile
Current Position
142.8 tCO₂e/€M
2nd Quartile
Industry Median
168 tCO₂e/€M
Top Quartile
135 tCO₂e/€M
Transition CAPEX Breakdown (€2.18B)
By technology pathway
Electrification
€680M31%
CCUS
€1,100M50%
Hydrogen
€240M11%
Energy Efficiency
€120M6%
Digitalization
€40M2%
EU Taxonomy Eligible
84%
EU Taxonomy Aligned
76%
Total Capital Allocation Structure
Decarbonization alignment
Maintenance CAPEXNo
€840M28%
Transition CAPEXYes
€2.18B73%
Growth CAPEXPartial
€180M6%
Decarbonization-Aligned Share76%
ESG Metrics – Target Progress & Remaining Gap
Scope 1 Reduction
Baseline: 4.5M tCO₂e (2020) → Current: 3.42M tCO₂e → Target: 2.9M tCO₂e (2030)
Progress
67%
Remaining Gap
0.52M tCO₂e
Required Trajectory
104k tCO₂e/yr
67%
Scope 2 Renewable Share
Current: 42% → Target: 100% (2035)
Progress
42%
Remaining Gap
58%
Required Trajectory
5.8%/yr
42%
Scope 3 Supplier Coverage
Current: 67% → Target: 85% (2028)
Progress
79%
Verified
52%
Primary Data
38%
79%
Water Usage Intensity
Current: 2.4 m³/€M → Target: 1.8 m³/€M (2030)
Progress
52%
Remaining Gap
0.6 m³/€M
Required Trajectory
0.12 m³/€M/yr
52%
Energy Intensity
Current: 8.2 GJ/€M → Target: 5.5 GJ/€M (2030)
Progress
44%
Remaining Gap
2.7 GJ/€M
Required Trajectory
0.54 GJ/€M/yr
44%
Investment Metrics – Decarbonization Projects
NPV, IRR sensitivity at €90/€120/€150, Marginal Abatement Cost, Carbon Breakeven Price (Discount rate: 7.5%)
| Project | Emission Reduction | NPV | IRR @ €90 | IRR @ €120 | IRR @ €150 | MAC (lifetime) | CO₂ Breakeven |
|---|---|---|---|---|---|---|---|
| EAF Steel Conversion | 2.02M tCO₂e | €420M | 11.2% | 14.8% | 17.4% | €312 | €58/t |
| CCUS Cement Integration | 1.52M tCO₂e | €85M | 7.8% | 10.2% | 12.8% | €680 | €72/t |
| H₂ Boiler Retrofit | 778k tCO₂e | €140M | 13.4% | 16.8% | 19.2% | €285 | €64/t |
| Waste Heat Recovery | 340k tCO₂e | €62M | 18.9% | 21.4% | 23.8% | €220 | €38/t |
Weighted Cost of Capital Evolution
Green financing impact on WACC
WACC (%)
Green Bond Spread (bps)
WACC Reduction (5Y)
-140 bps
Annual Financing Cost Saving
€42M
Double Materiality Assessment (CSRD)
Financial & impact materiality
Financial Materiality
Carbon Pricing Exposure @ €90/t€308M/yr
% of EBITDA3.8%
Exposure @ €150/t€513M/yr
Stranded Asset Exposure
Carbon-at-Risk Assets€1.17B
Misaligned with <2°C€620M
Write-down Risk 2030High
Physical Risk Exposure
Water Stress Sites3/12
Flood Risk Sites2/12
Climate VaR (10Y)€240M
Green Revenue Share
32%
Taxonomy-aligned revenue
Transition:18%
Conventional:50%
Carbon Cost Avoided
€428M
5Y projection @ €90/t
@ €120/t:€570M
@ €150/t:€713M
ESG Score (MSCI)
A
Improved from BBB (2023)
Peer Percentile:72nd
Industry Avg:BBB
Green Bond Issuance
€1.8B
Outstanding
Spread vs Conv:-42 bps
Eligibility:€2.4B