Option B (Basic Module and Comprehensive Module)

Basis for preparation (Basic Module Only or Basic & Comprehensive Module)

Sustainability report prepared on an individual basis

Basis for reporting (consolidated or individual basis)

False

Report contains disclosures from the previous reporting period that remain unchanged

sole proprietorship

Undertakings legal form

NACE N - 70.20 Business and other management consultancy activities

NACE sector classification codes

€ 0.00

Size of balance sheet (total assets)

€ 0.00

Turnover

0.00

Number of employees

As an average across the reporting period

Employee counting methodology

Full-time equivalent (FTE)

Type of number of employees

Finland

Country of primary operations and location of significant assets

Climate change
Circular economy
Business conduct

Sustainability issues addressed by practice, policy and/or future initiative

0.05 MWh

Total energy consumption

0.00 m³

Total amount of water withdrawn from all sites

0.00 m³

Amount of water withdrawn at sites located in areas of high water-stress

YES

Undertaking applies circular economy principles

The undertaking applies circular economy principles by delivering its services digitally and minimising the use of materials. IT equipment is acquired for long-term use and replaced only when technically necessary. The undertaking does not engage in physical production or material-intensive processes.

Description of how circular economy principles are applied

0.00 kg

Total Hazardous waste generated (mass)

0.00 kg

Total Non-Hazardous waste generated (mass)

0.00 kg

Total waste generated (mass) Calculation: total Hazardous waste generated + total Non-Hazardous waste generated (mass)

0.00 m³

Total Hazardous waste generated (volume)

0.00 m³

Total Non-Hazardous waste generated (volume)

0.00 m³

Total waste generated (volume) total Hazardous waste generated + total Non-Hazardous waste generated (volume)

0.00

Number of permanent contact employees

0.00

Number of temporary contract employees

0.00

Number of male employees

0.00

Number of female employees

0.00

Number of other gender employees

0.00

Number of non-reported gender employees

0.00

Number of recordable work related accidents in the reporting period

0.00

Number of fatalities as a result of work-related injuries and work-related ill health

YES

Employees receive pay equal or above minimum wage determined by national law or collective bargaining agreement

0.00

Average number of annual training hours per male employee

0.00

Average number of annual training hours per female employee

0.00

Average number of annual training hours per other gender employee

0.00

Average number of annual training hours per non-reported gender employee

The undertaking provides sustainability reporting advisory services, including VSME reporting solutions, as well as the development of data-driven management practices and Power BI dashboards for SMEs.

Description of significant groups of products and/or services offered

The primary market consists of Finnish small and medium-sized enterprises (SMEs), particularly within professional and service-oriented sectors. The undertaking operates on a business-to-business (B2B) basis.

Description of significant market(s) the undertaking operates in e.g. B2B, wholesale, retail, countries

The undertaking’s clients are small and medium-sized enterprises (SMEs). Operations are based on direct client relationships without intermediaries. Key suppliers relate to standard digital tools and software services used in the provision of advisory services.

Description of main business relationships (e.g. key suppliers, customers distribution channels) e.g. key suppliers, customers distribution channels and consumers

Sustainability considerations are integrated into the undertaking’s business model. The services support clients in their transition towards more sustainable operations. Activities are primarily digital and resource-light, and sustainability-related information is used in the ongoing development of services.

Description of key elements of strategy that relates to or affects sustainability issues

Sustainability is integrated into Fokuna’s business model. Operations are based on a digital and resource-light approach. During the reporting period, monitoring of energy consumption was initiated and preparations were made to establish a systematic recording of business travel. In equipment procurement, used or long-life solutions are preferred where feasible. Responsibility for sustainability-related practices and their development lies with the entrepreneur.

Description of practices, policies and/or future initiatives

Miska-Matias Kettunen

Most senior level within its employees that is accountable for policies

No separate quantitative targets were established during the reporting period. The undertaking’s objective is to progressively develop a more systematic approach to monitoring sustainability-related information as operations grow, taking into account the principle of proportionality.

Description of the target of practices, policies or future initiatives

NO

Undertaking has a code of conduct or human rights policy for its own workforce

NO

Undertaking has a complaint handling mechanism for its own workforce

NO

Undertaking has confirmed human rights incidents in its own workforce

NO

Undertaking aware of any confirmed incidents involving workers in the value chain, affected communities, consumers and end-users

NO

Undertakings are excluded from any EU reference benchmarks that are aligned with the Paris Agreement

The reporting period covers 6 October 2025 to 31 December 2025. The undertaking commenced its operations during this period. No turnover was generated during the reporting period. Consequently, greenhouse gas emission intensity per turnover is not considered a meaningful performance indicator for this reporting period. Financial figures are based on the accounting information available at the reporting date. The final year-end financial statements had not yet been prepared at the time of reporting.

Disclosure of any other general and/or entity specific information on the reporting period

During the reporting period, total electricity consumption amounted to 0.04951 MWh (49.51 kWh). Scope 2 greenhouse gas emissions (location-based) were calculated using the average emission factor for electricity generation in Finland (26 gCO2/kWh). Based on this methodology, Scope 2 emissions amount to 0.001287 tCO2e. Values in the report are presented with two decimal precision; therefore, Scope 2 emissions are displayed as 0.00 tCO2e, although the unrounded value is included in the total emissions calculation.

Entity-specific Scope 3 information is disclosed only for selected categories considered relevant and for which sufficiently reliable data was available during the reporting period. On this basis, the undertaking identified Category 2 Capital Goods as the most relevant disclosed Scope 3 category. This category includes the Samsung Galaxy Book5 Pro 16 laptop and the Logitech MX Master 4 mouse acquired for use in the business during the reporting period. The estimate for the laptop is based on the manufacturer’s published life cycle assessment document LCA Results for Notebook, according to which the total life cycle climate impact of the Samsung Galaxy Book5 Pro 16 is 240.0 kg CO2e over a four-year use period. The estimate for the mouse is based on the manufacturer’s published carbon footprint data for Logitech MX Master 3S Bluetooth Edition, which reports a product carbon footprint of 7.78 kg CO2e and was used as a proxy for the Logitech MX Master 4 mouse, as product-specific carbon footprint data for the exact model was not available at the reporting date. On this basis, total disclosed Scope 3 emissions under Category 2 Capital Goods amount to 0.248 tCO2e. The estimate includes some uncertainty, particularly regarding the use of proxy data for the mouse and possible regional or product variant differences, but the values used were considered the most reliable available sources for the purpose of this report.

Disclosure of any other environmental and/or entity specific environmental disclosures

The undertaking had no employees during the reporting period and therefore no additional social disclosures are applicable.

Disclosure of any other social and/or entity specific social disclosures

The undertaking is a sole proprietorship and does not have a separate governance body. Governance responsibilities rest with the entrepreneur.

Disclosure of any other governance and/or entity specific governance disclosures