*The validation focused in particular on the traceability, documentation and verifiability of the underlying assumptions, targets and measures, as well as the resource, financing and monitoring processes at the time of the review. Based on the review performed, no indications were identified that the forward-looking environmental claim at the time of the review was not based on traceable, documented and verifiable foundations or contradicted the applied review criteria. The validation was performed on the basis of the information available at the time of the review and as part of a sample-based review procedure with a limited level of assurance. It does not constitute confirmation or a guarantee of future target achievement. Responsibility for implementing the implementation plan and for achieving the climate target remains with Volkswagen AG.
Nature
As a manufacturing company, we are connected to nature in many ways across the entire value chain, from raw material extraction and production to the use and recycling of our vehicles. Within the Nature dimension, we focus on three areas of action: decarbonisation, circular economy, and biodiversity and ecosystems.
Decarbonisation: We are advancing decarbonisation along the value chain.
We take the goals of the Paris Climate Agreement into account in the further development of our decarbonization strategy and are working to gradually reduce greenhouse gas emissions along the value chain.
Over the past years, we have continuously advanced the electrification of our new vehicle fleet: in 2025, 11% of passenger cars sold worldwide were all-electric battery-powered vehicles, while in Europe (EU27+4) the figure was already 19%. Through our Group subsidiary Elli, we provide access to more than 600,000 charging points, thereby supporting the ramp-up of electric mobility and the expansion of charging infrastructure.
In addition, we increase the use of electricity from renewable energy sources in our global production and support the expansion of corresponding energy infrastructure as part of our procurement and energy projects.
The Volkswagen Group pursues the target, confirmed by the Group Board of Management, of reducing the combined absolute Scope 1 and Scope 2 emissions (market-based) of all production sites by at least 90% by 2040 compared with 2018. The planned target pathway, the underlying measures, and the internal management approach are described in the Implementation Plan for the CO₂e Production Target 2040. The implementation plan for the forward-looking statement regarding the CO₂e production target 2040 was validated in September 2026 by the independent external expert organization TÜV NORD CERT GmbH in accordance with the TN-CC 020 verification standard.*
For our accounted Scope 3 emissions from the use phase, we pursue a reduction target validated by the Science Based Targets initiative (SBTi): by 2030, we aim to reduce the average CO₂ emissions from the use phase of passenger cars and light commercial vehicles (Scope 3, Category 11) per kilometre driven by 30% compared with the 2018 baseline year. The planned target pathway, the underlying measures and internal management approach are described in the Implementation Plan for Climate Target 2030. The implementation plan for the forward-looking statement regarding the 2030 climate target was validated in September 2026 by the independent external expert TÜV NORD CERT GmbH in accordance with the TN-CC 020 validation standard.* Based on the currently available data, a reduction of around 17% had been achieved by the end of 2025. This figure is based on the Scope 3 use-phase data for 2018 and 2025 validated for the 2025 Annual Report; the resulting percentage reduction has not been separately validated and may be subject to future recalculations in accordance with the established methodology.
We are currently further developing our long-term decarbonisation strategy. The objective is to link an updated, science-based and robust long-term target with clear measures, interim targets and progress indicators. Our ambition remains unchanged: to consistently reduce greenhouse gas emissions across the value chain and actively advance the transformation towards lower-emission mobility.
Circular Economy: We focus on circular economy and recycled materials
The finite nature of natural resources and the social and environmental impacts associated with raw material extraction make the development of a circular economy a key sustainability topic. The focus is on the responsible use of resources and circular materials. We define circular materials as materials originating from technical or natural cycles, including not only recycled materials but also bio-based and CO₂-based materials. Today, we already use recycled materials in several models of the ID. family, including roof liners, fabrics, carpets, seat covers, door trims and decorative surfaces. At selected locations, we have established competence centres for circular economy activities, including our “Circular Economy Hub” in Zwickau and a hub operated by the SEAT and CUPRA brands in Barcelona.
Ecosystems and Biodiversity: We implement measures to support biodiversity and ecosystems within and beyond the value chain
The manufacturing and operation of our vehicles affect biodiversity through emissions, land use and transportation. To elevate nature from a matter of risk mitigation to a strategic management dimension, we have developed a Group-wide Biodiversity and Ecosystem Strategy. We are working to reduce these impacts and align our measures according to the level of influence we have along the value chain, from raw material extraction and production through to recycling.
At and around our production sites, we implement concrete measures such as wildflower meadows, the planting of trees and shrubs, and nesting aids for bats, birds and insects, tailored to local conditions. To promote biodiversity beyond our own value chain, we established a Biodiversity Fund for external nature and biodiversity projects in 2025. The projects selected for funding are determined by an independent committee.