Indices

EU taxonomy

Reporting requirements

Zehnder Group is not yet covered by the EU Taxonomy Regulation (Regulation 2020/852). This report therefore represents our voluntary EU taxonomy disclosure for the fiscal year 2025. As our reporting is voluntary, we have focused on activities with the highest economic significance and environmental relevance, prioritising clarity and accuracy over extending the scope to less relevant activities.

This approach maintains transparent and meaningful disclosure while prioritising areas with the greatest potential to contribute to sustainable objectives.

Zehnder Group has chosen to apply the reporting rules under the Disclosures Delegated Act as amended by the Omnibus Delegated Act when publishing its report covering the 2025 financial year. We acknowledge that the current scope does not encompass all eligible activities or financial indicators. As data availability and reporting practices mature, we intend to expand the scope of our EU taxonomy disclosures.

Summary of results

Please note that all relative numbers in the table below refer to the company total.

The eligible activities are listed below:

• Manufacture of electric radiators – Activity 1.2. Manufacture of electrical and electronic equipment (transition to a circular economy)
• Manufacture of indoor ventilation systems – Activity 3.5. Manufacture of energy efficiency equipment for buildings (climate change mitigation)
• Manufacture and leasing of industrial air cleaning units – Activity 5.5. Product-as-a-service and other circular use- and result-oriented service models (transition to a circular economy)

When combined, at least 68.5% of our total net sales comes from activities that are eligible under the EU taxonomy. The majority of criteria, including all minimum safeguard criteria, were met, and we identified our target areas to increase alignment for the next evaluation.

General comments

The turnover KPI includes the revenue recognised pursuant to Swiss GAAP FER.

This taxonomy assessment was completed in good faith, focused on transparency and providing explanation for choices made when interpreting the criteria. The interpretation of the criteria is based on both the explicit information available at the time of the assessment and the understanding of the purpose of the requirement.

The taxonomy regulation is being continually updated and clarified, and best practices in reporting are still emerging. Zehnder Group is closely following any clarifications from the EU Commission and any changes in industry best-practice when it comes to interpreting the activity descriptions or technical screening criteria.