Trust is at the heart of what we do. Finance and tax teams rely on us to make their numbers accurate, auditable, and defensible. That’s a high bar, and we think it should apply to how we run our own business too. Our ESG report isn’t a compliance exercise or a simple reporting box to tick for us. It’s how we hold ourselves to the same standard we help our customers achieve.
From internal ambition to verified obligation
When regulatory changes under the EU Omnibus initiative moved Lucanet below the mandatory CSRD reporting threshold last year, we could have stepped back. We didn’t. We chose to continue reporting voluntarily under EFRAG’s VSME standard, because transparency doesn’t stop being valuable just because it stops being required. And then we went further. In 2025, our ESG commitments became independently verifiable for the first time. Our science-based climate targets were validated by the Science Based Targets initiative; our Scope 1, 2, and 3 emissions data were independently assured, and our sustainability performance is now directly tied to our financing. These aren’t aspirations anymore. They’re obligations with consequences.
