CSRD | Reporting | Implementation

About the commissioning party

KION Childcare is an organisation that provides childcare at a number of locations in Nijmegen and the surrounding municipalities. KION offers various services in this sector: day care, out-of-school care, toddler groups. Its mission statement is: ‘At KION, we work every day to contribute to the happiness of children and young families. We want the best for your child and provide a safe and challenging environment. In this way, your child can thrive and be happy.’

About the project

From the 2025 financial year onwards, KION will be required to report in accordance with the Corporate Sustainability Reporting Directive (CSRD), part of which is the double materiality process.

Activities

KION asked 2BHonest to assist with the implementation of this double materiality process, which included the following steps:

Step 1
Conduct internal and external analyses to identify key ESG themes in the sector.

Step 2
Validate ESG themes by interviewing internal and external stakeholders and drawing up a shortlist.

Step 3
Identify and assess impact and financial materiality through workshops.

Step 4
List the ESG themes in a materiality matrix and validate material themes for KION.

Result

“Duurzaamheid telt, zeker in de kinderopvang. Leuk en leerzaam om met de collega’s binnen KION dit traject te doorlopen. We zijn uitstekend begeleid door enthousiaste en deskundige teamleden, waardoor we inmiddels goed zijn ingericht en voorbereid zijn op de toekomst.”

Projectleider KION

Impact makers

Louise Terpstra
Consultant

Beau Munnik
Consultant

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