In 2025, we recorded the following eligibility and alignment results:
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KPI turnover: 100% non-eligible, since our main activity (food distribution) is not currently regulated under the Climate Delegated Act, the Environmental Delegated Act, or the Complementary Delegated Act.
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KPI Capital Expenditure (CapEx): 6% eligible and aligned; 55% eligible and non-aligned; 39% non-eligible.
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KPI Operational Expenditure (OpEx): 100% not eligible (potentially eligible numerator amounts are considered non-material).
According to Article 8 of the Delegated Act, undertakings are required to submit three tables, one for each of the KPIs, that is, turnover, capital expenditure (CapEx) and operational expenditure (OpEx). This information is set out below:
CapEx - Capital expenditure
The funds a company invests in acquiring, upgrading and maintaining physical assets such as property, plants, buildings, technology and equipment. These investments are often made to fuel growth, increase efficiency or launch new initiatives.
OpEx - operating expenses
The costs incurred by a business in the course of its normal operations. These expenses, which are distinct from CapEx (capital expenditure) and financing costs, encompass a wide range of items, including rent, utilities, salaries, marketing, and research and development.