Airbus // Universal Registration Document 2023

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

Proportion of OpEx / total OpEx Taxonomy-aligned per objective Taxonomy-eligibled per objective

CCM CCA WTR

0% 0% 0% 0% 0% 0%

93%

0% 0% 0% 0% 0%

CE

PPC BIO

EU Taxonomy KPIs Accompanying Information 1. Accounting Policy

Minimum Safeguards” published in October 2022 (1) , and more specifically by analysing the non-compliance criteria proposed in the aforementioned report concerning human rights, taxation, fair competition and corruption & bribery areas at Company level. This exercise has been conducted by a dedicated team involving experts from different functions and Divisions through a number of interviews and working sessions during the year. In 2023, taxonomy eligible activities related to “– 4.24 Production of heat/cool from bioenergy”, “– 7.3 Installation, maintenance and repair of energy efficiency equipment” and “– 7.6 Installation, maintenance and repair of renewable energy technologies”, were related to projects aiming to improve energy efficiency and reduce CO 2 emissions that are part of the Company’s transition plan. They have been allocated to one taxonomy activity and one environmental objective, avoiding the risk of double counting. In 2023, the results of the self-assessment of minimum safeguards criteria was positive taking into account the non compliance criteria recommended in the Final Report on Minimum Safeguards. 2.2 Contribution to Multiple Objectives As an aircraft manufacturer, the vast majority of the Company’s revenues, capex and opex relate to the “Manufacturing of aircraft” activity (see tables above). Given that “Manufacturing of aircraft” activity contributes to climate change mitigation and although it may purchase an output from economic activity contributing to other environmental objectives, the Company assessed such contribution to any other objective as insignificant for reporting purposes and therefore reports contribution exclusively to climate change mitigation. 2.3. Disaggregation of KPIs In 2023, the preparation and disclosure of figures as per Taxonomy requirements did not require any disaggregation. 3. Contextual information For the assessment of “Manufacturing of aircraft” activity in relation with its product portfolio, “aircraft” covers the Company’s commercial aircraft, military aircraft and helicopters. According to the published TSC related to “Manufacturing of Aircraft”, the substantial contribution criteria to the climate change mitigation objective can be assessed (1) for “zero direct tailpipe CO 2 emission” aircraft, or (2) for aircraft meeting performance criteria based on the ICAO CO 2 standard. As the ICAO CO 2 standard is only applicable to commercial aircraft, while alignment is to be reported from 2025, an alignment assessment on this part of the TSC (2) is only relevant for commercial aircraft products.

The Company’s EU Taxonomy disclosure covers the following scope: EU Taxonomy share of turnover, capital expenditure (“ CapEx ”) and operational expenditure (“ OpEx ”) of the Company’s Consolidated Financial Statements that, for the purpose of EU Taxonomy disclosure, are split per economic activity according to the applicable delegated acts under the EU Taxonomy. For information regarding accounting treatment of the applicable financial KPIs, please refer to the “Notes to the IFRS Consolidated Financial Statements” (Note 4: Material Accounting Policies). In the context of EU Taxonomy disclosure, the Company’s reporting may omit economic activity that in aggregate does not exceed 1% of the total turnover, CapEx or OpEx, as the Company expects such an economic activity to have no material influence on the reporting purpose. Turnover, CapEx and OpEx were determined and allocated to the numerator by performing a mapping between the description of activities in the EU Taxonomy and the Company’s portfolio of sources of revenues, investments and expenses. 2. Assessment of Compliance with EU Taxonomy Regulation 2.1 Information on Assessment of Compliance with the EU Taxonomy Regulation The assessment of compliance with the EU Taxonomy Regulation has been carried out in four steps: – –determination of EU Taxonomy eligibility: screening of the Company’s turnover, CapEx and OpEx versus the activities described in the currently applicable Delegated Acts and allocation on the basis of the activity description, resulting in a list of eligible activities; – –determination of EU Taxonomy alignment with technical screening criteria: for the eligible activities which exceed 1%, applicable substantial contribution and do no significant harm criteria have been identified and analysed, gathering the available and relevant information and evidence. By exception, when related amounts are considered not material for the Company’s business and would require unreasonable efforts to assess their alignment with related TSCs, the Company may report them as non-aligned; – – determination of EU Taxonomy alignment with the minimum safeguards: following the guidance provided by the Platform on Sustainable Finance in its “Final Report on

(1) Platform on Sustainable Finance – Final Report on Minimum Safeguards, October 2022

150 Airbus Annual Report

Universal Registration Document 2023