Airbus // Universal Registration Document 2023

1. Information on the Company’s Activities

1.2 Non-Financial Information

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1.2.19 EU Taxonomy

Foreword In November 2023, the European Commission officially published a delegated act for the EU Taxonomy Regulation including a set of criteria for aviation. Aviation is recognised as a transitional activity, supported by the decarbonisation potential brought by the latest generation of commercial aircraft through the replacement of the current fleet and the importance of an ambitious SAF ramp up, as well as by “zero direct tailpipe CO 2 emissions” technologies, which are the cornerstones of the Company’s transition plan. Given the Company’s product portfolio, the vast majority (see details in “Regulatory disclosure” section below) of amounts reported under EU Taxonomy are expected to be related to the “Manufacturing of aircraft”, amongst the eligible amounts corresponding to the latest generation of commercial aircraft contributing substantially to climate change mitigation. Accordingly, for 2023 and including all reported activities, the Company reports eligible revenues of €59 billion (91%), CapEx of € 2.3 billion (77%), and OpEx of € 3 billion (93%). Based on the regulatory timeline, alignment of “Manufacturing of aircraft” is to be reported from 1 January 2025. As a result, the tables below for 2023 do not include any alignment amount related to this activity. According to the published technical screening criteria related to “Manufacturing of aircraft” for substantial contribution to climate change mitigation, the Company estimates that, amongst the eligible amounts corresponding to the latest generation of commercial aircraft ( i.e. about 70% of eligible revenue), above 50% could meet the related technical screening criteria for substantial contribution to the climate change mitigation objective. This latter figure corresponds to the fleet replacement ratio as estimated by the Company integrating methodological elements defined by the regulation (see “Future Developments” section below). Alignment will also be subject to meeting all Do No Significant Harm (“ DNSH ”) and Minimum Safeguard criteria. See more detailed information in that accompanying information below. Regulatory disclosure 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 (2) 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 and reach the objectives of the European Green Deal. As the Company is in the scope of the Non-Financial Reporting Directive, the EU Taxonomy Regulation is also applicable to the Company, and therefore must disclose information on the extent to which activities carried out can be considered environmentally sustainable economic activities within the meaning of the EU Taxonomy. Technical screening criteria (“ TSC ”) have been progressively defined against the six environmental objectives, firstly under the Climate Delegated Act (3) which became applicable as of 1 January 2022 and the Complementary Climate Delegated Act (4) which became applicable as of 1 January 2023. The EU Commission adopted in 2023 the Delegated Act for economic activities substantially contributing to objectives other than climate-related ones (“ Environmental Delegated Act ” (5) ) and the amendments to the Climate Delegated Act (6) to add additional economic activities and criteria, including aviation-related ones. The lately adopted texts, applicable from January 2024, bring disclosure obligations on these newly added activities in terms of eligibility – covering FY 2023 –, whilst alignment (assessment against the TSC) should be covered for FY 2024. Eligibility and alignment for previously covered activities continue to apply. In order to be aligned with the EU Taxonomy, an eligible activity has to comply with i) the Substantial Contribution criteria; ii) the DNSH criteria; and iii) the minimum safeguards. EU Taxonomy assessment over FY 2023 The Company performed an analysis of its exposure to taxonomy eligible activities referenced in the applicable Delegated Acts and has conducted an assessment of compliance with the relevant TSC, including 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 approach will be refined as additional official guidance on EU Taxonomy implementation and interpretation becomes available.

(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) Climate change mitigation, climate change adaptation, the sustainable use and protection of water and marine resources, the transition to a circular economy, pollution prevention and control and the protection and restoration of biodiversity and ecosystems. (3) 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. (4) 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. (5) Commission Delegated Regulation (EU) 2023/2486 of 27 June 2023 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 the sustainable use and protection of water and marine resources, to the transition to a circular economy, to pollution prevention and control, or to the protection and restoration of biodiversity and ecosystems and for determining whether that economic activity causes no significant harm to any of the other environmental objectives and amending Commission Delegated Regulation (EU) 2021/2178 as regards specific public disclosures for those economic activities (6) Commission Delegated Regulation (EU) 2023/2485 of 27 June 2023 amending Delegated Regulation (EU) 2021/2139 establishing additional technical screening criteria for determining the conditions under which certain economic activities qualify as contributing substantially to climate change mitigation or climate change adaptation and for determining whether those activities cause no significant harm to any of the other environmental objectives

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Universal Registration Document 2023