Taxonomy-aligned Economic Activities

United   Internet worked together with the departments concerned to analyze the Taxonomy-eligible economic activities under the “climate change mitigation” and “transition to a circular economy” environmental objectives on the basis of the relevant technical screening criteria.

This analysis of the economic activities under the “climate change mitigation“ and “transition to a circular economy” environmental objectives produced the results below.

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 sufficient to meet the EU Taxonomy’s technical screening criteria, since among other things no independent third-party verification of the criteria set out in the EU Code of Conduct on Data Centre Energy Efficiency was performed. In addition, the third-party data center operators have not submitted confirmations that they meet the technical screening criteria set out in the EU Taxonomy. For these reasons, United   Internet has not reported any Taxonomy-aligned activities under activity 8.1 for fiscal year   2024.

Activity 5.4 “Sale of second-hand goods”

United   Internet sells refurbished smartphones to customers as second-hand goods. Despite the extensive measures taken with respect to recycling material, the technical screening criteria could not be met since the statutory requirements for a waste management plan set out in the EU Taxonomy are not covered. Consequently, United   Internet has not reported any Taxonomy-aligned activities for activity 5.4 for fiscal year 2024.