NWG // SUSTAINABILITY STATEMENT
Accounting principles and calculation methodology for determining taxonomy eligibility and alignment
Turnover Total turnover in the Group’ s results for the full year amounted to SEK 10,019 million, see Note 3 and Note 4 in the financial report.
New Wave Group has not identified any turnover related to Taxonomy eligible activities that fall under the Taxonomy reporting requirements. Consequently, no changes occurred during the reporting period that affected the classification of turnover linked to the Taxonomy.
Capital expenditures( CapEx) According to the Taxonomy Regulation, CapEx refers to expenditures related to tangible and intangible fixed assets as well as right-of-use assets, based on changes in the Group’ s balance sheet during the year.
In 2025, total CapEx according to the Taxonomy definition amounted to SEK 1,081.5 million. This includes new acquisitions of tangible assets as presented in the financial report, see Note 9.
CapEx for the identified Taxonomy activities covered by the Taxonomy requirements is determined based on capital expenditures related to buildings and constructions recognized as right of use assets, as well as purchased and leased vehicles, which amounted to SEK 909.6 million. Of this amount, SEK 414.9 million relates to buildings and land, and SEK 494.7 million to leases, of which SEK 452.2 million refers to leased properties and SEK 40.5 million primarily to leased vehicles.
The difference between the CapEx for the reporting period and previous periods is explained by changes in the balance sheet for these assets.
New Wave Group has not identified any Taxonomy-aligned capital expenditures based on the Technical Screening Criteria described above.
Operational expenditures( OpEx) According to the Taxonomy Regulation, OpEx refers to expenditures that are not capitalized as assets and that relate to research and development, building renovation, short term lease contracts, maintenance and repair, as well as all other direct expenditures associated with the day to day servicing of property, plant and equipment required to ensure their continued and adequate functioning.
In 2025, total OpEx according to the Taxonomy definition amounted to SEK 42.3 million. This includes operating expenditure related to property maintenance as well as short term lease contracts.
OpEx for the identified Taxonomy activities covered by the Taxonomy requirements is determined based on operating expenditures related to property maintenance, which amounted to SEK 16.5 million.
Changes in OpEx during the reporting period are explained by variations in maintenance and repair costs as well as short term lease contracts.
New Wave Group has not identified any Taxonomy-aligned operating expenditures based on the Technical screening criteria described above.
Proportion of turnover, CapEx, OpEx, from products or services associated with Taxonomy-eligible or Taxonomy-aligned economic activities – disclosure covering year 2025( summary KPIs)
Financial Year 2025
Breakdown by environmental objective of taxonomy-aligned activities
KPI |
Total |
Proportion of Taxonomy Eligible Activities |
Taxonomy Aligned Activities |
Proportion of Taxonomy Aligned Activities |
Climate Change Mitigation |
Climate Change Adaptation |
Water |
Circular economy |
Pollution |
Biodiversity |
Breakdown by environmental objective of taxonomy-aligned activities Proportion of Enabling
Activities
|
roportion of Transitional Actvities |
Not Assessed Activities Considered Non‐material |
Taxonomy Aligned Activities in Previous Financial Year( 2024) |
Proportion of Taxonomy-aligned activities in Previous Financial
Year( 2024)
|
( 1)( 2)( 3)( 4)( 5)( 6)( 7)( 8)( 9)( 10)( 11)( 12)( 13)( 14)( 15)( 16) Turnover SEK 10,019.0 million 0 % SEK 0 million 0 % 0 % 0 % 0 % 0 % 0 % 0 % 0 % 0 % 0 % SEK 0 million 0 % CapEx SEK 1,081.6 million 84 % SEK 0 million 0 % 0 % 0 % 0 % 0 % 0 % 0 % 0 % 0 % 0 % SEK 0 million 0 %
OpEx SEK 42.3 million 39 % SEK 0 million 0 % 0 % 0 % 0 % 0 % 0 % 0 % 0 % 0 % 0 % SEK 0 million 0 %
058 // ANNUAL REPORT