Kumulus Vape has obtained an extra-financial rating from EthiFinance ESG Ratings for the fourth consecutive year, with an overall score of 67/100 — up one point despite a significantly strengthened framework, now aligned with the double materiality principles of the CSRD directive.
This result places the Group 16 points above the sector average (51/100) and 5 points above the French national average (62/100), ranking 5th in its “Consumer Retail” sub-sector and 13th out of 114 companies in the broader sector.
Progress across all pillars:
- Environment: 65/100 (+24 pts), driven by the publication of the vaping industry’s first comprehensive carbon footprint assessment (Scopes 1, 2 and 3) and a −15% reduction target by 2030.
- Social – Human Resources: 68/100 (+11 pts), with an absenteeism rate divided by three and a marked decline in workplace accident frequency.
- Social – External Stakeholders: 65/100 (+5 pts).
- Governance: 67/100 (+5 pts).
Every pillar now outperforms its sector benchmark.
This voluntary initiative, undertaken since 2021, is progressively laying the groundwork for the Group’s compliance with future extra-financial reporting obligations applicable to listed SMEs under the CSRD. It is fully consistent with Kumulus Vape’s founding mission: offering a responsible alternative to traditional smoking.
Access the full EthiFinance ESG Ratings assessment.