/09
Other reporting frameworks
P. 741
United Nations Environment Programme Finance Initiative (UNEP FI)
P. 744
Table of correspondence between the CSRD and the International
Financial Reporting Standards on Sustainability (IFRS S)
P. 750
Sustainable Development Goals (SDGs)
United Nations Environment Programme
Finance Initiative (UNEP FI)
For the 2025 report, CaixaBank has adjusted its reporting approach following the PRB updates introduced by UNEP FI in November 2024, which simplify
reporting and eliminate the need for mandatory assurance.
To avoid duplication and align with the regulatory framework (especially the CSRD), PRB information is integrated and referenced in the main corporate
reports: the Consolidated Management Report, the Climate Report, the Nature Statement, the Climate Change Statement.
CaixaBank presents its report using the new summarised template of the Responsible Banking Progress Statement, which replaces the previous PRB Reporting
and Self Assessment Template.
Principle 1:
Principle 2:
Alignment
Impact & Target Setting
Contents
Contents
CaixaBank is a financial group with a long-term socially responsible universal banking model and a
distinctive positioning in sustainability, which is one of the three strategic pillars of its 2025-2027
Strategic Plan. The Bank has declared its commitment to a low-carbon, socially inclusive economy
and high standards of corporate governance.
Sustainability (environmental, social and governance) is explicitly integrated into the corporate
strategy and is articulated through the Sustainability Plan, which is aligned with European climate
objectives and the main international frameworks. These include the Global Compact and the
Guiding Principles on Business and Human Rights, both promoted by the United Nations. It is also
aligned with the goals of the Paris Agreement, consistent with the public commitment to achieve
net zero emissions by 2050.
Implementation of the 2025-2027 Strategic Plan began in 2025, reinforcing alignment of the
business model with the sustainable transition and supporting customers in their transformation.
CaixaBank annually conducts the Doble Materiality Study with the goal of identifying its main
impacts, risks, and opportunities (IROs), on which it focuses its sustainability strategy.
The Entity mobilised more than 86.7 billion euros in sustainable finance in the period 2022-2024,
exceeding the target set in the previous Strategic Plan. CaixaBank aims to mobilise more than 100
billion euros in sustainable finances i the period 2025-2027. It has also set interim decarbonisation
targets for 2030 in ten emission-intensive sectors, in line with publicly agreed decarbonisation
commitments.
In the social sphere, CaixaBank promotes financial inclusion and access to opportunities through
specific products, microcredits and solutions aimed at students, the self-employed, entrepreneurs
and vulnerable groups.
Example progress indicators
| Mobilisation of sustainable finance: >€100,000 million in 2025-2027.
| Achieve 17 % of financial income generated by sustainable financing
| Targets for reduction of emissions financed in carbon-intensive sectors by 2030.
| Engage with at least 90% of the companies with credit exposure in the most carbon-
intensive sectors.
| Improve the employability of 150,000 people.
Links and references
Links and references
Principle 3:
Principle 4:
Customers and consumers
Stakeholders
Contents
Contents
CaixaBank works with its customers to promote sustainable practices and support their transition,
integrating sustainability into the products and services it offers. In 2025, the entity continued to
promote sustainable financing in its various business segments, as well as intermediation in
sustainable bond Issuances by corporate customers.
The Group develops specific products to support the transition of households and companies,
including solutions linked to mobility, homes, energy efficiency and specialised advice for
companies. It has an engagement plan with its business banking and Corporate & Investment
Banking clients aimed at accompanying them in their transition to more sustainable business
models.
In the social sphere, CaixaBank promotes financial inclusion through mobile branches (ofibuses),
basic payment accounts and specific products for vulnerable groups and elderly people,
reinforcing its territorial presence and access to financial services, in line with the national financial
inclusion strategy.
Example progress indicators
It has set an annual target of engagement with at least 90% of companies with credit exposure to
carbon-intensive sectors in the period 2025-2027.
CaixaBank maintains a proactive approach to relations with its stakeholders, including customers,
employees, shareholders, regulators, NGOs, academia, think tanks, etc. The company collaborates
with national and international institutions and organisations to advance sustainability and good
governance. The Group is involved in relevant sustainability initiatives and partnerships and
maintains ongoing dialogue with stakeholders. In this regard, CaixaBank carries out an annual
process of identification and consultation of its main stakeholders, which is reflected in the
materiality study.
Links and references
Links and references
Principle 5:
Principle 6:
Governance and culture
Transparency and accountability
Contents
Contents
CaixaBank has a robust corporate governance structure, with its Board of Directors overseeing the
Group's strategy, risks and sustainability. The Appointments and Sustainability Committee has
specific responsibilities in ESG matters, including oversight of the sustainability strategy and
objectives. The Sustainability Committee is a top-level committee with the participation of the key
areas and subsidiaries in sustainability matters, which reports to the Management Committee, the
Global Risks Committee, the Appointments and Sustainability Committee, and the Board of
Directors.
Sustainability is integrated into the governance model and corporate culture and is one of the
cornerstones of the 2025-2027 Strategic Plan. The Board receives regular training on relevant
issues, including sustainability, ESG risks, climate change and regulation.
CaixaBank's internal culture encourages the training and development of its employees,
promoting a culture of responsible, ethical and customer-oriented banking.
Example progress indicators
| 100 % staff with remuneration linked to ESG factors.
| Existence of a board committee with competences in sustainability
| Training of the Board on sustainability and ESG risks during 2025
CaixaBank regularly publishes non-financial information on its performance, including
sustainability information included in the Consolidated Management Report. The company reports
in accordance with applicable regulatory requirements and relevant national and international
frameworks, such as the CSRD ESRS, the Equator Principles, the UN Global Compact and CDP.
The Consolidated Management Report includes detailed information on sustainability, sustainable
finance, climate and social risks, and corporate governance. The document is externally verified for
non-financial information in accordance with applicable regulations.
In 2024 CaixaBank updated its Climate Change and Nature statements, reinforcing their focus on
climate transition, biodiversity and management of environmental impact. This orientation is
reflected in the Climate Report 2024 - June 2025, which contains detailed metrics, targets and
analysis in relation to climate and nature, including, for the first time, a specific section dedicated
to nature.
Assurance
The Bank's climate impact analysis and targets and governance structures have been verified by
PwC.
Links and references
Links and references
Table of correspondence between the CSRD
and the International Financial Reporting
Standards on Sustainability (IFRS S)
Section
Subsection
IFRS S
ESRS 2 – General Disclosures
Basis for
preparation of
the report
BP-1
General basis for preparation of the
sustainability statement
Sustainability information –
General introduction
Basis for preparation
IFRS S1.23
BP-2
Disclosures in relation to specific circumstances
Sustainability information –
General introduction
Basis for preparation
IFRS S2.10(d)
Governance
GOV-1
The role of the administrative, supervisory and
management bodies
Sustainability information –
General introduction
Sustainability governance
IFRS S2.6(a)
IFRS S2.6(a)(i)
IFRS S2.6(a)(ii)
IFRS S2.6(a)(v)
IFRS S2.6(b)
IFRS S2.6(b)(i)
IFRS S2.6(b)(ii)
GOV-2
Information provided to and sustainability
matters addressed by the undertaking’s
administrative, management and supervisory
bodies
Sustainability information –
General introduction
Sustainability governance
IFRS S2.6(a)(iii)
IFRS S2.6(a)(iv)
GOV-3
Integration of sustainability-related
performance in incentive schemes
Sustainability information –
General introduction
Sustainability governance
IFRS S2.6(a)(v)
IFRS S2.29(g)(i)
GOV-4
Statement on sustainability due diligence
Sustainability information –
General introduction
Governance of sustainability – Statement on due diligence
GOV-5
Risk management and internal controls over
sustainability reporting
Sustainability information –
General introduction
Sustainability management - Risk management and internal
control over non-financial reporting
Strategy
SBM-1
Market position, strategy, business model(s) and
value chain
Sustainability information –
General introduction
Sustainability strategy and business model
SBM-2
Interests and views of stakeholders
Sustainability information –
General introduction
Sustainability strategy and business model – Integration of the
views of key stakeholders into the strategy
Section
Subsection
IFRS S
ESRS 2 – General Disclosures
Strategy
SBM-3
Material impacts, risks and opportunities and
their interaction with strategy and business
model
Sustainability information –
General introduction
Sustainability strategy and business model - Material impacts,
risks and opportunities and their interaction with the strategy
and business model
IFRS S2.10(a)
IFRS S2.10(c)
IFRS S2.13(a)
IFRS S2.13(b)
IFRS S2.14(a)(i)
IFRS S2.15(a)
IFRS S2.15(b)
IFRS S2.16(a)
IFRS S2.16(b)
IFRS S2.16(c)(i)–(ii)
IFRS S2.16(d)
Management of
impacts, risks
and
opportunities
IRO-1
Description of the processes used to identify
and assess material impacts, risks and
opportunities
Sustainability information –
General introduction
Materiality Assessment
IFRS S2.10(d)
IFRS S2.22(b)(i)
IFRS S2.22(b)(i)(2)
IFRS S2.22(b)(i)(3)
IFRS S2.22(b)(i)(4)
IFRS S2.22(b)(i)(5)
IFRS S2.22(b)(i)(6)
IFRS S2.25(a)(i)
IFRS S2.25(a)(iii)
IFRS S2.25(a)(iv)
IFRS S2.25(a)(v)
IFRS S2.25(a)(vi)
IFRS S2.25(b)
IFRS S2.25(c)
IRO-2
Disclosure requirements in ESRS covered by the
undertaking’s sustainability statement
Sustainability information –
General introduction
Materiality Assessment
Section
Subsection
IFRS S
ESRS 2 – General Disclosures
Minimum
disclosure
requirements
MDR-P
Policies adopted to manage material
sustainability matters
Sustainability information –
General introduction
Sustainability governance – Framework of sustainability policies,
principles and statements
Sustainability information –
Environment
Climate change
IFRS S2.25(a)(v)
MDR-A
Actions and resources in relation to material
sustainability matters
Sustainability information –
Environment
Climate change
IFRS S1.21(b)
IFRS S1.B42(c)
IFRS S2.14(a)(ii)
IFRS S2.14(a)(iii)
IFRS S2.14(a)(iv)
IFRS S2.14(a)(v)
IFRS S2.14(b)
IFRS S2.14(c)
IFRS S2.B65(e)
MDR-M
Metrics in relation to material sustainability
matters
Sustainability information –
Environment
Climate change
IFRS S2.29(a)(iii)(1–3)
IFRS S1.50(c)
MDR-T
Tracking effectiveness of policies and actions
through targets
Sustainability information –
Environment
Climate change
IFRS S2.29(a)(iii)(1–3)
IFRS S2.33
IFRS S2.33(a)
IFRS S2.B67
IFRS S2.33(b)
IFRS S2.33(c)
IFRS S2.33(d)
IFRS S2.33(e)
IFRS S2.33(f)
IFRS S2.33(g)
IFRS S2.33(h)
IFRS S2.34(b)
IFRS S2.34(c)
IFRS S2.34(d)
IFRS S2.35
Section
Subsection
IFRS S
ESRS E1 – Climate change
Governance
ESRS 2
GOV-3
Integration of sustainability-related
performance in incentive schemes
Sustainability information –
General introduction
Sustainability governance
IFRS S1.21(b)
IFRS S2.6(a)(v)
IFRS S2.29(g)(i)
IFRS S2.29(g)(ii)
Strategy
E1-1
Transition plan for climate change mitigation
Sustainability information –
Environment – Climate
change
Climate Strategy and Transition Plan
IFRS S2.14(a)(iv)
IFRS S2.14(c)
IFRS S2.29(e)
ESRS 2 SBM-3
Material impacts, risks and opportunities and
their interaction with strategy and business
model
Sustainability information –
Environment – Climate
change
Description of the processes to identify and assess material
impacts, risks and opportunities related to climate change
IFRS S2.10(b)
IFRS S2.22(a)(i)
IFRS S2.22(a)(ii)
IFRS S2.22(b)(i)(6)
IFRS S2.22(b)(i)(7)
IFRS S2.22(b)(ii)
IFRS S2.22(b)(iii)
Management of
impacts, risks
and
opportunities
ESRS 2 IRO-1
Description of the processes used to identify
and assess material climate-related impacts,
risks and opportunities
Sustainability information –
Environment – Climate
change
Description of the processes to identify and assess material
impacts, risks and opportunities related to climate change
IFRS S1.B42(c)
IFRS S2.10(d)
IFRS S2.22(b)(i)
IFRS S2.22(b)(i)(1)
IFRS S2.22(b)(i)(2)
IFRS S2.22(b)(i)(3)
IFRS S2.22(b)(i)(4)
IFRS S2.22(b)(i)(5)
IFRS S2.22(b)(i)(6)
IFRS S2.22(b)(i)(7)
IFRS S2.22(b)(ii)
IFRS S2.25(a)
IFRS S2.25(a)(ii)
IFRS S2.25(b)
Section
Subsection
IFRS S
ESRS E1 – Climate change
Management of
impacts, risks
and
opportunities
E1-2
Policies related to climate change mitigation
and adaptation
Sustainability information –
Environment – Climate
change
Active Climate Risk Management - Climate Risk Management
and Monitoring - Climate Change Policies
IFRS S2.25(a)
E1-3
Actions and resources in relation to climate
change policies
Sustainability information –
Environment – Climate
change
Active climate risk management
IFRS S2.14(b)
Sustainability information –
Environment – Climate
change
Climate Strategy and Transition Plan
IFRS S2.14(a)(ii)
IFRS S2.14(a)(iii)
IFRS S2.14(a)(v)
IFRS S2.14(b)
Metrics and
targets
E1-4
Targets related to climate change mitigation
and adaptation
Sustainability information –
Environment – Climate
change
Aligning the credit and investment portfolio with the Paris
Agreement - Decarbonisation targets
IFRS S2.33
IFRS S2.33(b)
IFRS S2.33(d)
IFRS S2.33(e)
IFRS S2.33(g)
IFRS S2.33(h)
IFRS S2.36(a)
IFRS S2.36(b)
IFRS S2.36(d)
Sustainability information –
Environment – Climate
change
Environmental Management Plan
IFRS S2.34(a)
E1-5
Energy consumption and mix
Sustainability information –
Environment – Climate
change
Environmental Management Plan
E1-6
Gross Scopes 1, 2, 3 and Total GHG emissions
Sustainability information –
Environment – Climate
change
CaixaBank Group carbon footprint - Calculation of financed
emissions
IFRS S2.B56(a)
IFRS S2.B56(b)
Section
Subsection
IFRS S
ESRS E1 – Climate change
Metrics and
targets
E1-6
Gross Scopes 1, 2, 3 and Total GHG emissions
Sustainability information –
Environment – Climate
change
CaixaBank Group's carbon footprint - Calculation of the
operational carbon footprint
IFRS S2.29(a)(i)(1–2)
IFRS S2.29(a)(i)(3)
IFRS S2.29(a)(ii)
IFRS S2.29(a)(iii)(1–3)
IFRS S2.29(a)(iv)
IFRS S2.29(a)(v)
IFRS S2.29(a)(vi)(1)
IFRS S2.29(a)(vi)(2)
IFRS S2.B19
IFRS S2.B30
IFRS S2.B31
IFRS S2.B32
IFRS S2.B34
IFRS S2.B38–B57
E1-7
GHG removals and GHG mitigation projects
financed through carbon credits
Sustainability information –
Environment – Climate
change
Environmental Management Plan - Environmental Management
Plan 2025-2027 - Main actions carried out in 2025 in the
framework of the Environmental Management Plan - Climate
change - Offsetting of non-avoided emissions
IFRS S2.36(e)(i)
IFRS S2.36(e)(ii)
IFRS S2.36(e)(iii)
IFRS S2.36(e)(iv)
E1-8
Internal carbon pricing
Sustainability information –
Environment – Climate
change
Environmental Management Plan - Environmental Management
Plan 2025-2027 - Main actions carried out in 2025 within the
framework of the Environmental Management Plan - Sustainable
mobility plan - Implementation of internal carbon pricing for
corporate travel
IFRS S2.29(f)
E1-9
Expected financial effects of material physical
and transition risks and potential opportunities
related to climate change
Sustainability information –
Environment – Climate
change
Active climate risk management - ESG risk management
framework - Climate risk measurement
IFRS S2.17
IFRS S2.22(a)(iii)(1–3)
IFRS S2.25(b)
IFRS S2.29(b)
IFRS S2.29(c)
IFRS S2.29(d)
IFRS S2.31
IFRS S2.B65(e)
Sustainable Development Goals (SDGs)
Given its size and social commitment,
CaixaBank contributes to all SDGs
through its activity, social initiatives and
strategic alliances.
CaixaBank has been a Signatory Partner of the Spanish Network of
the United Nations Global Compact since 2005.
The Bank integrates the 17 SDGs of the United Nations into its
Strategic Plan and Sustainability Plan, as well as contributing
transversally to all of them and in line with its commitment to the
Principles for Responsible Banking promoted by UNEP FI.
CaixaBank maintains a Strategic Alliance with ”la Caixa”
Foundation, its main shareholder.
Priority Interrelated SDGs
                     
Commitment to PEOPLE
                                 
Commitment to SOCIETY
                     
Commitment to
the PLANET
             
   
_THE CAIXABANK GROUP'S CONTRIBUTION TO THE SDGS
CaixaBank focuses its perimeter of action most intensely on 4 priority
SDGs that facilitate the completion of the bank's mission:
To contribute to the financial well-being of our customers and to the
progress of society.
The 4 priority SDGs are interconnected with the other SDGs and
CaixaBank contributes to all of them conjointly.
CONTRIBUTING TO THE PROGRESS AND WELL-BEING OF THE MOST
VULNERABLE GROUPS THROUGH ACCESS TO FINANCIAL SERVICES,
SOCIAL ACTION AND ACTIVE HOUSING POLICY
Microcredits and financing with social impact
Active Housing Policy
Banking products for vulnerable groups
Social Bonds
Capillarity
Accession to the Commitment To Financial
Health and Inclusion promoted by UNEP FI
Social Action projects and Solidarity
Partnerships
Investment funds and impact pension plans (SI
Range, Impact solutions)
AgroBank
           
Family microloans
Health and wellness loans
Eco-loans in the agricultural sector
We're Healthy Programme (CaixaBank team)
Social Action with the "la Caixa"
Foundation
Virtaula Wellness School
Ningún Hogar Sin Alimentos (No Home
Without Food)
Collaboration with GAVI, the Vaccine Alliance
           
Financial Culture Plan
Microcredits and financing with social impact
Aula (Classroom) programme for
shareholders
Banking products for vulnerable groups
Training
Social action with the "la Caixa" Foundation
| CaixaBank Research
Active housing policy and Impulsa
programme
| CaixaBank Talks
Financial Culture Plan
| Online training platform for employees
Signing of the Code of Good Practice in the
mortgage market
| CaixaBank Dualiza in Dual Training
Commitment to the Senior community
Generation +
_PROMOTING ECONOMIC ACTIVITY BY ENCOURAGING INVESTMENT IN
INNOVATION, ENTREPRENEURSHIP, AND THE GROWTH OF MICRO-
ENTERPRISES AND SMES
Financing for companies and self-employed
workers
Job creation
Microloans to businesses
Social Bonds
Investment in RD
           
Equality Plan
Support for start-ups (DayOne) 2
Wengage diversity program
Financing companies with social impact
Adherence to the United Nations Women
Empowerment Principles
Investment in RD
CaixaBank and BPI Female Entrepreneur
awards and WONNOW awards (women in
STEM, with Microsoft)
Information security
Support to the leading women's associations 1
Digitisation plan
Accession to STEAM Partnership "Girls at the
foot of science" by the Ministry of Education
and Vocational Training
Promoter of Next Generation EU funds
Diversity Advisory Committee
New Artificial Intelligence Branch
         
Capillarity
Active housing policy
Accession to UN Tourism 3
| Real Estate & Homes
| Hotels & Tourism
1 Equality in the company, Diversity Charter, Eje&Con.
2 Specialised network and services for start-ups and scale-ups.
3 United Nations World Tourism Organisation, now UN Tourism.
ADOPTION OF A SUSTAINABLE BANKING MODEL BASED ON SUSTAINABLE AND EFFICIENT MANAGEMENT OF NATURAL RESOURCES
Mobilisation of sustainable finance
Adherence to the UNEP FI Principles for Responsible Banking (United Nations Environment Programme Finance Initiative)
Impact Solutions SI Range (investment products and insurance)
Adhesion of VidaCaixa and CaixaBank Asset Management to PRI (Principles for Responsible Investment)
Policies on ethics and integrity
Reporting reports verified by a third party
Due diligence in Human Rights
         
AgroBank
Renewable energy financing
Framework for issuance of SDG bonds
Reduction energy consumption
CDP Water
Renewable energy consumption
Green bonds
       
Membership in GECV (Spanish Green Growth
Group)
Financing renewable energies and other
environmental solutions
Signatories of the Equator Principles
Members of the Partnership for Carbon
Accounting in the Financial Industry (PCAF)
Consumption of renewable energy
Members of VidaCaixa's Principles for
Sustainable Insurance (PSI)
Offset of 100 % of CO 2 emissions from
operations
Climate report and new Nature Information
section
Setting decarbonisation targets for the
financed portfolio
AgroBank
Framework for issuing sustainable, green and
social bonds
Poseidon Principle
Statement on biodiversity promoted by the
UN at the COP15
Members of the Taskforce on nature related
financial Disclosure (TNFD)
Ethics and integrity policies and external
compliance certifications
Adherence to Self-monitoring
Due diligence and assessment in Human
Rights
Statement on PAIs (Principal Adverse Impacts
of investment decisions on sustainability
factors)
Information security
Certification in Good Corporate Governance
by AENOR
CONTRIBUTING TO ALL SDGS WITH OWN PROGRAMMES AND THROUGH
PARTNERSHIPS
Alliances directly related to the SDGs
For more details, see the section “Memberships and alliances ”.
         
Biggest Social Action Project in Spain and one of the largest foundations in the world. Strategic
alliance for the dissemination of its projects and active participation in key programmes such as
Incorpora and GAVI Alliance.
Participation in various working groups within the framework of the Sustainable Finance Council
of the Ministry of Economy, Trade and Enterprise.
Body responsible for promoting the 10 principles of the United Nations. Signatory Partners of the
Spanish Network of the United Nations Global Compact since 2005.