Taxonomy-aligned Economic Activities for Fiscal Year 2022

United Internet analyzed the Taxonomy-eligible economic activities using the relevant technical screening criteria in close cooperation with the relevant departments. The results were as follows.

Activity 8.1 „Data Processing, Hosting, and Related Activities”

United Internet operates an ISO 50001-certified energy management system for its own data centers. However, the existing measures are not enough to meet the Taxonomy’s technical screening criteria since, for example, no independent third-party verification of the criteria set out in the EU’s Code of Conduct for Energy Efficiency in Data Centres was performed. In addition, the operators of our third-party data centers have not confirmed that they meet the Taxonomy’s technical screening criteria. Therefore, United Internet has not reported any Taxonomy aligned economic activities under activity 8.1 for fiscal year 2022.

Remarks on Horizontal Issues and Infrastructure-related Topics

CapEx and OpEx for horizontal issues and infrastructure-related topics relate to the purchase of output from Taxonomy-aligned economic activities and individual measures enabling the target activities to become low-carbon or to lead to greenhouse gas reductions (“category (c)”).

Proof must be provided by partner enterprises for the purchase of output from Taxonomy-aligned economic activities to qualify as Taxonomy-aligned. At present, no sufficient proof is available to meet the criteria required. As a result, the expenditure has not been reported as Taxonomy-aligned in the 2022 reporting period.