For more on the phases of the implementation process for the European taxonomy, please see the 2022 Sustainability Report - Non-Financial Statement pursuant to Regulation (EU) 2020/852.
Using this process, Enel has classified all the economic activities along its value chain in the following three categories: eligible-aligned, eligible-not aligned, not eligible.
Consequently, the existence of this third category makes it impossible to achieve a business model fully aligned with the criteria of the EU taxonomy, even if these not eligible activities may not do any harm to EU environmental objectives.