Sustainable AGRANA products in accordance
with the EU-Taxonomy

In summer 2020, the European Union adopted the Taxonomy Regulation (Reg (EU) 2020/852), which defines criteria for reporting revenues, investments and operating expenses from or in sustainable economic activities. To be considered sustainable, economic activities must serve one of six EU environmental objectives – climate change mitigation, adaptation to climate change, sustainable use of water resources, transition to a circular economy, pollution prevention, or protection of ecosystems and biodiversity – without significantly compromising any of the other five. In addition, they must meet minimum social standards. For the 2022|23 financial year, the reporting of EU Taxonomy-aligned and -eligible revenue (“turnover”), capital expenditure (CapEx, or investment) and operating expenditure (OpEx, or operating expenses), as key performance indicators or KPIs, is limited to the economic activities identified under the two goals of climate change mitigation (EU objective 1) and climate change adaptation (EU objective 2).

The determination of Taxonomy-eligible or -aligned revenue, investment and operating expenses was carried out through the assessment under the technical screening criteria as well as the DNSH criteria and the minimum social safeguards (Article 18 of the Taxonomy Regulation), in collaboration with the persons responsible for technology at the respective production sites as well as the controllership, finance, compliance and sustainability functions at the site, segment and Group levels. The AGRANA Group avoids any type of double counting by evaluating the data for each performance indicator separately from each other.

Taxonomy-aligned or -eligible revenue in 2022|23

As the current EU Taxonomy rules do not yet address economic activities in the production of food and beverages or food ingredients, 92.3% of the AGRANA Group’s revenue in 2022|23 did not yet fall within the scope of the EU Taxonomy. For the 2022|23 financial year, the AGRANA Group is able to report EU Taxonomy-aligned or Taxonomy-eligible revenue solely from its business activities under “3.17. Manufacture of plastics in primary forms” (production of thermoplastic starch at the facility in Gmünd, Austria), “4.13. Production of biogas and biofuels for transport and liquid biofuels” (bioethanol production at the site in Pischelsdorf, Austria), “5.7. Anaerobic digestion of biowaste” (biogas production, processing and injection of biomethane into the local natural gas grid at the site of the Kaposvár sugar factory in Hungary).

Economic activities


Revenue in 2022|23

Share of revenue

Taxonomy-aligned revenue (A1) €000 100,985 2.8%
Taxonomy-eligible revenue (A2) €000 178,946 4.9%
Taxonomy-non-eligible revenue (B) €000 3,357,511 92.3%
Total (A1+A2+B) €000 3,637,442 100%

Taxonomy-aligned or -eligible capital expenditure in 2022|23

Of the AGRANA Group’s total investment in the year under review, only 13.8% was within the current scope of the EU Taxonomy. EU Taxonomy-eligible capital expenditure in AGRANA’s business activities in the 2022|23 financial year was related to investment under, among others, the economic activities “4.25. Production of heat/cool using waste heat” (i.e., generation of heat/cold using waste heat), “5.3. Construction, extension and operation of wastewater collection and treatment”, “5.1. Construction, extension and operation of water collection, treatment and supply systems”, “7.2. Renovation of existing buildings” and “7.3. Installation, maintenance and repair of energy efficiency equipment". The sum of these investment expenditures represents the numerator of the KPI.

Economic activities


Capital expenditure
in 2022|23

Share of 
capital expenditure

Taxonomy-aligned capital expenditure (A1) €000 7,034 6.8%
Taxonomy-eligible capital expenditure (A2) €000 7,138 6.9%
Taxonomy-non-eligible capital expenditure (B) €000 88,743 86.2%
Total (A1+A2+B) €000 102,915 100%

Taxonomy-aligned or -eligible operating expenses in 2022|23

The EU Taxonomy’s definition of operating expenditure (OpEx) is limited to the areas of repair and maintenance, expenses for short-term leases, building renovation, research and development, and training. As a result, only € 96.6 million of the operating expenses in the 2022|23 financial year fell within the scope of the EU Taxonomy. EU Taxonomy-aligned operating expenses were limited to those under the economic activity “4.25. Production of heat/cool using waste heat”.

Economic activities


Operating expenses
in 2022|23

Share of 
operating expenses

Taxonomy-aligned operating expenses (A1) €000 426 0.4%
Taxonomy-eligible operating expenses (A2) €000 4,952 5.1%
Taxonomy-non-eligible operating expenses  (B) €000 91,255 94.4%
Total (A1+A2+B) €000 96,633 100%

Organic products in all business segments – Organic is more than just a trend

At AGRANA, we were early to identify the steadily growing levels of awareness among consumers with regard to sustainability and health as well as the rising demand for organic products. We offer organic products in all of our business segments; products which are certified by independent monitoring agencies.

  • Or­ganic Fruit Prepa­ra­tions

    As studies have highlighted, besides eggs, milk and bananas, organic fruit yoghurts are among the most frequently purchased organic foods in Austrian retail outlets. It is highly probable that the fruit contained in these products is from AGRANA given that AGRANA Fruit Austria and Germany are the European market leaders in organic fruit preparations. These products have been produced at our facilities in Konstanz, Gleisdorf and Kröllendorf for over 20 years on the basis of close cooperation with customers.

    The strict regulations applicable to organic products also entail additional requirements placed on AGRANA in terms of the traceability of the ingredients. Pursuant to EU directives, fruit preparations for use in organic fruit yoghurts are not permitted to contain any preservatives or colouring agents; restrictions which have a major influence on the careful selection of the fruit to be processed. Furthermore, organic fertilisers such as compost, manure or slurry have to be used instead of synthetic chemical fertilisers. Weeds and pests have to be controlled primarily by mechanical means or so-called 'natural enemies'. In order to be able to meet these requirements, AGRANA sources its commodities exclusively from growers with whom it has established long-term partnerships or from its own fruit plantations. In Poland and Ukraine, AGRANA operates its own processing plants in which the freshly harvested organic fruit is sorted, cleaned and freeze-dried as soon as it is picked.

  • Or­ganic Fruit Juice Con­cen­trates

    The trend in favour of organic products has also caught on in the beverages industry. Consumer demand for organic juices has led AGRANA Juice to respond accordingly and extend its product range to include certified organic fruit concentrates. This new organic product line includes apple and elderberry fruit juice concentrates as well as the extraction of organic flavourings during the production of apple juice.

    In the course of its good cooperations with contract farmers, AGRANA Juice continues to encourage the expansion of organic growing practices in order to also be able to guarantee customers outstanding safe product quality in the years ahead.

    In the near future and with an eye on other consumer developments, AGRANA Juice plans to extend its organic product range to include, for example, premium quality fruit juices such as raspberry

  • Or­ganic starch prod­ucts

    In its Starch segment, the mill in Gmünd processes organically grown potatoes a year to produce organic starches and starch derivatives. The Aschach mill processes organic corn. Both mills make use of the latest environmentally sensitive processing methods. The AGRANA facilities in Aschach and Gmünd are among the first industrial processing plants in Europe to be certified as organic processors.

    Organic starches are used in nearly all processed organic food and semi-luxury food products such as desserts, soups, sauces, snacks as well as chews and jelly-based products as an indispensable thickening, stabilising and flavouring agent

  • Or­ganic Wiener Zucker

    While organic sugar in the past was largely imported from Africa as organic raw sugar, during the 2008|2009 campaign AGRANA for the first time produced organic beet sugar in accordance with the requirements of the EU directive on organic farming. During the first growing season (2008), around 300 hectares of land was cultivated by around 80 farmers. These figures have approximately more than doubled in a few years.

    In the interests of ensuring an economic cycle which is as complete as possible, the refining of organic sugar also entails the manufacture of by-products such as organic animal feed and fertilisers. This nearly complete recycling of agricultural commodities allows quantities of waste products to be reduced and is consistent with the underlying principles of ecologically sound economic practices.

    AGRANA's organic beet sugar is available in retail outlets under the Wiener Zucker brand and is also sold to the food processing industry.