Aktia voluntarily continues its reporting under the CSRD

Despite the removal of the CSRD reporting obligation, we intend to continue reporting in accordance with the ESRS for the time being.

As the EU sustainability reporting landscape evolves, many companies are reassessing whether they should continue their reporting under the Corporate Sustainability Reporting Directive (CSRD). The EU Omnibus I Directive, which entered into force this spring, significantly reduces the mandatory CSRD obligations by narrowing the scope. In the future, the reporting obligation will apply to EU companies with a turnover of more than EUR 450 million and more than 1, 000 employees.

The amendment to Accounting Act will enter into force later this year, but the provisions may already be applied to the reporting for the financial year that began on 1 January 2026. For many companies, the amendment can appear to be a natural opportunity to move to non-standardised sustainability reporting.

Emphasis on transparency and comparability

Aktia sees things differently and will continue its reporting under the CSRD voluntarily.

”We believe that continued voluntary and verified reporting under the CSRD is particularly important for companies in the financial sector. We need comparable and verified sustainability data to meet the increasing demands for sustainability in the banking sector,” says Niina Arkko, Sustainability Director at Aktia.

Investors, financiers, customers and other stakeholders will also continue to require comparable and actionable sustainability data, regardless of whether CSRD reporting is mandatory. Obligations may change, but the expectation of transparency and credibility does not.

The verification in itself makes continued reporting under the CSRD a strong differentiating factor. With sustainability claims under more scrutiny than ever, verified data reduces ambiguity and builds trust. Verified data are also in line with the standards we expect from the companies we finance and invest in.

”In 2025, we have significantly developed our reporting processes and are able to continue reporting efficiently and in accordance with the ESRS standards this year. In addition to the annual Group reporting, we report extensively on our responsible investment and active ownership methods, as well as on the sustainability of our funds,” Arkko says.

Aktia believes that continued verified reporting under the CSRD will increase investors’ and customers’ confidence in the company’s sustainability efforts, as well as improve comparability. It can also serve as an investment in competitiveness in a market where transparency is becoming increasingly important.