
Louise Terpstra

KION Childcare services is an organization that provides child care at many locations in Nijmegen and surrounding municipalities. KION offers a variety of services in this sector: daycare centers, after-school care, and toddler groups. Its mission is: “At KION, we contribute every day to the happiness of children and young families. We want the best for your child and offer a safe and stimulating environment. This allows your child to develop to their full potential and be happy.”
Starting with the 2025 fiscal year, KION is required to report in accordance with the Corporate Sustainability Reporting Directive (CSRD), of which the dual materiality process is a component.
KION asked 2BHonest to assist it in carrying out this dual materiality process, which involved the following steps:
Step 1: Conduct internal and external analyses to identify the most important ESG themes in the sector.
Step 2: ValidateESG themes through interviews with internal and external stakeholders and compile a shortlist.
Step 3: Identifying and assessing impact and financial materiality through workshops.
Step 4: MappingESG themes in the materiality matrix and validating material themes for KION.
Sustainability matters, especially in child care. It’s been both enjoyable and educational to go through this process with my colleagues at KION. We’ve received excellent guidance from enthusiastic and knowledgeable team members, which has left us well-equipped and prepared for the future.
Maurice munnik — director of finance, risk, and control
Manager of procurement, sustainability, and digitalization at TBI
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