Airbus - 2022 Universal Registration Document

1. Information on the Company’s Activities / 1.2 Non-Financial Information

1.2.19 EU Taxonomy

The EU Taxonomy is a classification system establishing a list of environmentally sustainable economic activities defined by the EU Taxonomy Regulation (1) . The EU Taxonomy Regulation focuses on six environmental objectives and defines overarching conditions that an economic activity must meet to be considered environmentally sustainable. The EU Taxonomy aims to direct investments towards sustainable projects and activities in order to meet the EU’s climate and energy targets for 2030 and reach the objectives of the European Green Deal. As the Company is obligated to report on non-financial information pursuant to the Non-Financial Reporting Directive, the EU Taxonomy Regulation is also applicable to the Company, and therefore we must disclose information on the extent to which our activities can be considered environmentally sustainable economic activities within the meaning of the EU Taxonomy. Technical screening criteria for two of the six environmental objectives have been laid down in the Climate Delegated Act (2) which entered into force on 1 January 2022 and the Complementary Climate Delegated Act (3) which entered into force on 1 January 2023. Recommended criteria for the four remaining environmental objectives were published in March 2022 (Annex to the Platform on Sustainable Finance’s report with recommendations on technical screening criteria for the four remaining environmental objectives of the EU Taxonomy) and complemented with additional criteria in November 2022 (Platform on Sustainable Finance’s report with supplementary advice on methodology and technical screening criteria for the climate and environmental objectives of the EU Taxonomy) (“ Draft Recommendations ”). Aviation related activities have not been included in the Climate Delegated Act and the Complementary Climate Delegated Act, but, based on the Draft Recommendations, aviation is proposed to be included as a

transition activity in the EU Taxonomy, which acknowledges its potential transition to a climate-neutral economy consistent with a pathway to limit the temperature increase to 1.5°C above pre-industrial level. For the reporting period FY 2021, only qualitative information and information on the proportion of Taxonomy-eligible activities in relation to total activities set out in the Delegated Act had to be disclosed. For the reporting over FY 2022, the Delegated Act applies fully, meaning that the Company has to disclose its alignment to the EU Taxonomy as well. In order to be aligned with the EU Taxonomy, an eligible activity has to i) comply with the Technical Screening criteria (TSC); ii) the Do No Significant Harm (DNSH) criteria; and the company has to fulfil Minimum Safeguards. EU Taxonomy Assessment Over FY 2022 The Company performed an analysis of its exposure to taxonomy-eligible activities referenced in the Climate Delegated Act and the Complementary Climate Delegated Act and has conducted an assessment of compliance with the relevant TSC, the DNSH-criteria and the Minimum Safeguards. The results of this assessment have been included in the following sections (EU Taxonomy KPIs and EU Taxonomy KPIs accompanying information). The Company has performed these calculations based on consolidated information while it is still working on further improving financial data tagging to enable improved reporting in upcoming disclosures. The Company’s assessment will be refined as additional official guidance on EU taxonomy implementation and interpretation becomes available. The main activities carried out by the Company are not yet covered by the EU Taxonomy delegated acts.

(1) Regulation (EU) 2020/852 of the European Parliament and of the council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment and amending Regulation (EU) 2019/2088. (2) Commission Delegated Regulation (EU) 2021/2139 of 4 June 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to climate change mitigation or climate change adaptation and for determining whether that economic activity causes no significant harm to any of the other environmental objectives. (3) Commission Delegated Regulation (EU) 2022/1214 of 9 March 2022 amending Delegated Regulation (EU) 2021/2139 as regards economic activities in certain energy sectors and Delegated Regulation (EU) 2021/2178 as regards specific public disclosures for those economic activities.

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Airbus / Universal Registration Document 2022