Sustainability and climate risk reporting

This page explains how KBN reports on sustainability, which standards we use, and how the reporting has been adapted.

How KBN reports on sustainability

KBN has chosen to prepare its sustainability reporting in accordance with the European Financial Reporting Advisory Group’s (EFRAG’s) Voluntary Sustainability Reporting Standard for non-listed small and medium-sized enterprises (VSME), Option B. This includes both a Basic Module and a Comprehensive Module.

In addition to the VSME requirements, we have included information on material sustainability topics identified through our double materiality assessment that are not fully covered by the standard.

The report broadly follows the same chapter structure as the European Sustainability Reporting Standards (ESRS), but does not fully comply with those standards.

Annual reports, Quarterly reports, Pillar 3 reports, Impact reports, Statement on equality, Report on the remuneration of senior executives and Report on due diligence pursuant to the Transparency Act can be found on our page of publications.

See publications