| Financial year N | 2024 | Substantial contribution criteria | Criteria for no significant harm (DNSH - Does Not Significantly Harm) (h) | Minimum safeguards (Y/N) (17) | Proportion of opEx aligned with taxonomy (A.1) or eligible (A.2), year N-1 (%) (18) | Activity category | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Economic activities (1) | Code (a)(2) | opEx (currency)(3) | Share of opEx (%) (4) | Climate change mitigation (Y/N/ N-EL) (b) (c) (5) | Climate change adaptation (Y/N/ N-EL) (6) | Water (Y/N/ N-EL) (7) | ESRS E2 (Y/N/ N-EL) (8) | Circular economy (Y/N/ N-EL) (9) | Biodiversity and ecosystems (Y/N/ N-EL) (10) | Climate change mitigation (Y/N ) (11) | Climate change adaptation (Y/N) (12) | Water (Y/N) (13) | ESRS E2 (Y/N) (14) | Circular economy (Y/N) (15) | Biodiversity and ecosystems (Y/N) (16) | Category (enabling activity) (E) (19) | Category (transitional activity) (T) (20) | ||
| A. ACTIVITIES ELIGIBLE FOR THE TAXONOMY (%) | |||||||||||||||||||
| A.1 Environmentally sustainable activities (aligned with the Taxonomy) | |||||||||||||||||||
| OpEx of environmentally sustainable activities (aligned with the Taxonomy) (A.1) | – | – | % | % | % | % | % | % | – | ||||||||||
| Of which enabling (%) | – | – | % | % | % | % | % | % | – | M | |||||||||
| Of which transitional (%) | – | – | % | – | T | ||||||||||||||
| A.2 Activities eligible for the Taxonomy but not environmentally sustainable (not aligned with the Taxonomy) (g) | |||||||||||||||||||
| OpEx of activities eligible for the Taxonomy but not environmentally sustainable (not aligned with the Taxonomy) (A.2) | – | – | % | % | % | % | % | % | % | ||||||||||
| OpEx of activities eligible for the Taxonomy (A1 + A2) | – | – | % | % | % | % | % | % | – | ||||||||||
| B. ACTIVITIES NOT ELIGIBLE FOR THE TAXONOMY (%) | |||||||||||||||||||
| OpEx from activities not eligible for the Taxonomy | – | – | |||||||||||||||||
| Total (A + B) | 53 | 100% | |||||||||||||||||
The assessment carried out led to the conclusion that the operating expenses covered by the Taxonomy definition are not material in relation to the Groupe’s total consolidated operating expenses. Given its activity, the Groupe’s operating expenses consist mainly of personnel costs and other operating expenses. (see Notes 5 and 6 of the consolidated financial statements for the 2024 financial year presented in Chapter 6).
Publicis Groupe has chosen to use the materiality exemption option allowed by the text and has not conducted any additional analysis on the eligibility and alignment of its OpEx.
