Audit Report on Consolidated Financial Statements

The report presents Caja Laboral Popular’s 2025 consolidated financial statements together with the Laboral Kutxa Group’s sustainability statement. The company prepared its second sustainability statement within the CSRD and ESRS framework and updated its double materiality assessment. It reports operational Scope 1, Scope 2 and Scope 3 emissions, separately identifies financed and invested Category 15 emissions, and sets 2030 and 2050 decarbonisation pathways. The sustainability section also provides detailed workforce, diversity, health and safety, consumer, governance and EU Taxonomy disclosures.