2 minute read
APPENDIX
SUSTAINABLE ACTIVITIES: THE TAXONOMY OF THE EUROPEAN UNION
A. Taxonomy-eligible activities
A.1 Environmentally sustainable activities (Taxonomy-aligned)
A.2 Taxonomy-eligible activities but not environmentally sustainable (not Taxonomy-aligned activities) of Taxonomy-eligible activities but not environmentally sustainable (not Taxonomy-aligned activities) (A.2)
B. Taxonomy non-eligible activities
A - Reference to EU Delegated Regulation 2021/2139 of June 4, 2021.
B - Manufacture of renewable energy technologies.
A.2 Taxonomy-eligible activities but not environmentally sustainable (not Taxonomy-aligned activities)
A - Reference to EU Delegated Regulation 2021/2139 of June 4, 2021.
B - At present, Comer Industries has no plan to expand economic activities aligned with the Taxonomy.
C - 3.1 Manufacture of renewable energy technologies.
D - The accounting system currently used by Comer Industries does not allow for the avoidance of double counting. For this reason, a precautionary approach was taken and this item was assumed to be 0.
E - EU Delegated Regulation 2021/2178 - Annex I, para. 1.1.2.2 c).
F - 7.3 Installation, maintenance, and repair of energy efficiency devices; 7.4 Installation, maintenance, and repair of electric vehicle charging stations in buildings (and in parking spaces pertaining to buildings); 7.5 Installation, maintenance and repair of instruments and devices for measuring, regulating and controlling the energy performance of buildings;
7.6 Installation, maintenance and repair of renewable energy technologies.
G - EU Delegated Regulation 2021/2178 - Annex I, para. 1.1.2.1.
Criteria for "not causing significant harm"
A.2 Taxonomy-eligible acivities but not environmentally sustainable (not Taxonomy-aligned activities) eligible activities
A - Reference to EU Delegated Regulation 2021/2139 of June 4, 2021.
B - At present, Comer Industries has no plan to expand economic activities aligned with the taxonomy ("CapEx plan").
C - 3.1 Manufacture of renewable energy technologies.
D - The accounting system currently used by Comer Industries does not allow for the avoidance of double counting. For this reason, a precautionary approach was taken and this item was assumed to be 0.
E - EU Delegated Regulation 2021/2178 - Annex I, para. 1.1.3.2 c).
F - 7.3 Installation, maintenance, and repair of energy efficiency devices; 7.4 Installation, maintenance, and repair of electric vehicle charging stations in buildings (and in parking spaces pertaining to buildings); 7.5 Installation, maintenance and repair of instruments and devices for measuring, regulating and controlling the energy performance of buildings;
7.6 Installation, maintenance and repair of renewable energy technologies.
G - EU Delegated Regulation 2021/2178 - Annex I, para. 1.1.3.1.
Criteria for "not causing significant harm"
The Materiality Analysis
For each material topic, evidence is given of the link to the areas of Legislative Decree 254/2016 and with the indicators (GRI Standards) used for reporting.
A - Specifically, data on the health and safety of non-employee workers include only the categories of Comer Industries' contractors and suppliers of works or services operating at Group sites, and not other types of non-employee workers operating at Group sites and/or under the Group's control, in view of their significance and the availability of such data over which the Group does not exercise direct control.
