CSR & ESG

Explore Kumulus Vape’s sustainable commitment through this dedicated section on our CSR and ESG initiatives. Here, we share our responsible actions, reflecting our drive to contribute to a better future. Access our extra-financial rating reports, showcasing our social, societal, and environmental performance, as well as our carbon assessments, demonstrating our commitment to transparency and progress. Discover our core values, the foundation of our actions, along with our anti-corruption white papers and CSR plans, serving as roadmaps for sustainable and ethical development. Dive into the heart of our engagement and see how, together, we are shaping a more responsible future.

Current and future initiatives

At Kumulus Vape, social and environmental responsibility is at the heart of our commitment. Convinced that vaping offers an effective alternative to smoking, we actively work to reduce our carbon footprint and promote ethical and responsible business practices.

From optimizing our logistics chain to implementing a strict anti-corruption policy, supporting the inclusion of people with disabilities, and contributing to biodiversity conservation, we shape our growth around strong values and concrete initiatives.

Our efforts are recognized through rigorous extra-financial evaluations, underscoring our dedication to sustainable and responsible development.

Downloads

Our Ethic

Three-Year Plan

Our three-year CSR plan structures our commitments to environmental sustainability, ethics, and inclusion, ensuring ever more responsible growth.

Anti-Corruption White Paper

Our white paper outlines our commitments and concrete actions to combat corruption and promote ethical and responsible governance.

Environmental Commitments

Kumulus Vape is committed to reducing its carbon footprint, minimizing waste, and promoting more sustainable and responsible production.

Carbon Footprint Report

Since its creation, Kumulus Vape has been committed to offering a credible and responsible alternative to smoking tobacco. Aware of our responsibility, we took a major step forward in 2025 with the publication of our first comprehensive carbon footprint report, covering scopes 1, 2, and 3. This initiative marks the beginning of an ambitious, measurable reduction trajectory that is fully embedded in our overall ESG strategy.


Accurate and Reliable Results

Conducted according to the ADEME’s official Bilan Carbone® methodology, with the support of Bpifrance and the guidance of OID Consultants, this assessment is a first for the independent vaping sector in France.

For the year 2023, Kumulus Vape’s carbon footprint totals 3,700 tonnes of CO₂ equivalent. This figure includes all direct and indirect emissions from our operations (scopes 1, 2, and 3), ranging from product manufacturing to transport, usage, and end-of-life.

The main sources of emissions are:

  • Product purchases (mainly e-liquids and electronic cigarettes), which account for 37% of total emissions.

  • Freight, especially imports from Asia, which contributes 36%.

  • End-of-life processing of products (including packaging and used devices), responsible for 11%.

This assessment is based on a rigorous and collaborative data collection process, carried out in close cooperation with our key suppliers and internal teams. We deliberately limited the use of monetary conversion factors in favor of physical data (type of material, weight, volume), to ensure maximum reliability. As a result, the uncertainty rate is kept to 11%, an excellent level for a first assessment.


A Clear Reduction Target: –15% by 2030

This initial footprint is not just a snapshot — it serves as a solid operational foundation for structuring our upcoming actions. In line with European and national climate goals, Kumulus Vape is committed to reducing its emissions by at least 15% by 2030, based on a 2020 reference scenario.

Several levers are already being activated:

  • Gradual reduction in air freight, with logistics reorganizations initiated in 2024 and early results already visible.

  • Improved product traceability, enabled by continuous enhancements to our information system, which now includes detailed material and weight data.

  • Closer collaboration with suppliers to promote the use of recycled or sustainably sourced materials.

  • Concrete circular economy initiatives, including consumer awareness on sorting, reuse, and recycling.

These commitments will be monitored annually and shared publicly via our institutional platforms.


A Responsible Approach Beyond Carbon

Because environmental transition goes beyond greenhouse gas emissions alone, our ESG strategy also focuses on broader social and ecological pillars.

Among them:

  • Support for biodiversity, through the sponsorship of beehives (with Abeilles Environnement);

  • Support for the circular economy, by recycling plastic bottle caps (Cœurs de Bouchons);

  • And action against polluting waste, especially cigarette butts (with Tchao Mégots).

These initiatives, while sometimes modest in carbon terms, have a strong impact on inclusion, social cohesion, environmental localization, and regional coherence.


“A beginning, not an end”

As Rémi Baert, Founder and CEO of Kumulus Vape, points out:

“This report is a first step. It is not an end, but a starting point toward the decarbonization of our business. We intend to take a leadership role in the sector and inspire others to begin their own transition.”

 

 

Ethifinance 2025 Report

Every year, Kumulus Vape submits its ESG performance for assessment by EthiFinance ESG Ratings, an independent rating agency specialising in the extra-financial analysis of European companies.

 

An improved 2025 rating despite a strengthened framework

The ESG rating awarded by EthiFinance is based on an analysis of approximately 140 indicators across four pillars: Environment, Social – Human Resources, Social – External Stakeholders, and Governance. The 2025 framework now incorporates double materiality, in line with the CSRD directive. In 2024, Kumulus Vape achieved an overall score of 67/100 and retained its Silver level, compared with a sector average of 51/100 and a national average of 62/100.

Kumulus Vape ranks 5th in the Top 5 of its “Consumer Retail” sub-sector and 13th out of 114 companies in the sector. No ESG controversies were identified.


A sharply improved Environment pillar

On the Environment pillar, the company recorded its most notable improvement: +24 points (from 41 to 65/100), now above the benchmark (57). This progress was driven by the publication of the vaping industry’s first comprehensive carbon footprint assessment, covering Scopes 1, 2 and 3.

EthiFinance highlights in particular: total emissions of 3,694 tCO₂e, with a reduction target of −15% by 2030; a strengthened circular economy score (75/100), through supplier collaboration on packaging; and an identified area for improvement — the formalisation of a dedicated circular economy policy.

This momentum reflects the implementation of a low-carbon trajectory that is now both quantified and operationally supported.


Markedly improved social indicators

The Social – Human Resources pillar rose by +11 points (from 57 to 68/100, benchmark 39). This progress is underpinned by concrete operational improvements.

Key highlights include: an absenteeism rate divided by three (from 6.29% to 1.95%) and a sharp decline in accident frequency; a reduction in non-permanent staff (from 18.75% to 8.70%) and a lower turnover rate; and a stable equal opportunities score (88/100), with women representing 42.69% of the workforce.

The External Stakeholders pillar also improved (+5 points, to 65/100), with a perfect 100/100 in customer satisfaction.


Strengthened governance

With 67/100 on the Governance pillar (+5 points, benchmark 60), Kumulus Vape has reinforced the independence of its Board of Directors. The assessment notes: a doubling of the proportion of independent directors, from 25% to 50%; a stable Business Conduct score (81/100) and a maintained 100/100 in cybersecurity; and strengthened Board expertise in finance and sector-specific knowledge.


A trajectory of continuous improvement

This rating validates the consistency of the efforts made and identifies areas for progress. Over the coming reporting periods, Kumulus Vape will continue its work on: formalising commitments on human rights and social dialogue; structuring a circular economy and pollution prevention policy; and steering its low-carbon trajectory towards 2030.


A commitment to transparency

Rémi Baert, founder and CEO of Kumulus Vape, states:

This rating confirms the relevance of our CSR strategy and rewards the commitment of all our teams. The publication of our first carbon footprint assessment in 2025 was a turning point — we now have a clear roadmap for reducing our environmental impact. Beyond the scores, we are building a deep-rooted approach, in line with our mission to offer a responsible alternative to traditional smoking.

 

Initiatives for People with Disabilities

Inclusion is a core value at Kumulus Vape. We have implemented concrete initiatives to support people with disabilities, with a particular focus on the deaf and hard-of-hearing community.

We have hired team members proficient in sign language and raised awareness among our staff on these issues. Additionally, we have established an annual donation program to support families of children affected by Pitt-Hopkins syndrome. Each year, 100% of our B2C revenue from a dedicated day is donated to a specialized association.

 

Initiatives for Bees Protection

Aware of the crucial importance of biodiversity preservation, we have partnered with the Abeilles et Environnement association.

Through this collaboration, Kumulus Vape sponsors 30 beehives across France, actively contributing to the protection of pollinators and the preservation of ecosystems. This initiative is part of our broader commitment to a more environmentally responsible future.

 

 

 

Longstanding Partner of the Coeur2Bouchons association

As a responsible and committed company, Kumulus Vape is proud to support Cœur2Bouchons, an association dedicated to collecting and recycling plastic caps to fund equipment and initiatives for people with disabilities.

Because every action counts, we encourage everyone to participate by dropping off plastic caps at collection points available in our network’s stores. Together, let’s make recycling a driver of inclusion and sustainability!