Company: BCDRF
Filing Date: 2025-03-03
Form Type: 6-K
Source: 0000891478-25-000057
Chunk: 209

Company: Banco Santander, S.A.
Filing Date: 2025-03-03
Form: 6-K
Chunk 209
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 to climate change, that meet the European Taxonomy criteria of significant contribution, due to the lack of solid evidence to verify alignment in special-purpose loans, especially when validating DNSH and MSS.

• Sustainability-linked loans with sustainable performance indicators (also included in SFICS). They adhere to recognised principles and guidelines, such as the LMA's Sustainability Linked Loan Principles. These loans are assessed in the calculation of the GAR alignment ratio under general-purpose loans.

• Financing of plug-in hybrid and gas vehicles (i.e. natural gas or LGP internal combustion engine), as these are alternative fuels that have the potential to decarbonise the transport sector.

The exposure reported in the template contributes to mitigating the transition and/or physical risk of climate change to a greater or lesser extent.

The bonds section provides information on investments in bonds issued by financial and non-financial corporations and local governments as green bonds in line with the Green, Social and Sustainable Corporate Bond Principles.

2024 Pillar 3 Disclosures Report 295

| Index |     | Introduction |     | Capital |     | Risks |     | Risk taker's remunerations |     | Appendices |

| Table 103.ESG 10 - Other climate change mitigating actions that are not covered in the EU Taxonomy |     |                                                                                                    |     |                        |     |     |                                     |     |       |                                                         |     |                                                                                                                                                         |     |                                                                                                                                                         |
|                                                                                                    |     | a                                                                                                  |     | b                      |     |     | c                                   |     |       | d                                                       |     | e                                                                                                                                                       |     | f                                                                                                                                                       |
|                                                                                                    |     | Type of financial instrument                                                                       |     | Type of counterparty   |     |     | Gross carrying amount (million EUR) |     |       | Type of risk mitigated (Climate change transition risk) |     | Type of risk mitigated (Climate change physical risk)                                                                                                   |     | Qualitative information on the nature of the mitigating actions                                                                                         |
| 1                                                                                                  |     | Bonds (e.g. green, sustainable, sustainability-linked under standards other than the EU standards) |     | Financial corporations |     |     |                                     |     | 1,164 | YES                                                     |     | NO                                                                                                                                                      |     | Including green bonds under standards other than the EU Taxonomy (e.g., flagged by external agencies, bonds aligned with the Group's internal taxonomy) |
| 2                                                                                                  |     | Non-financial corporations                                                                         |