ANNUAL REPORT 2024
AIDER KONSERN
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REPORT FROM THE
BOARD OF DIRECTORS
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REPORT FROM THE BOARD OF DIRECTORS
2024 FOR AIDER KONSERN AS
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Aider Konsern AS is a holding company for companies that
provide accounting, advisory services and related IT-services.
The company's address is Karl Johans gate 37, 0162 Oslo.
The company mainly invests in other companies that provide
accounting, advisory and technology services to customers
who outsource all or part of their finance function.
Comments related to the financial
statement
Aider Konsern AS had an annual result of TNOK -38 337
(compared to last year of TNOK -10 038) and a balance of
TNOK 2 249 178 (compared to last year of TNOK 1 191 910).
The equity ratio was 19,7% (compared to last year of 7,1%).
The group had an annual result of TNOK -55 045 (compared
to last year of -642) and a balance of TNOK 2 902 566
(compared to last year 1 604 365). Revenue was TNOK 1 339
606 (compared to last year of 838 458). The equity ratio was
21,3% (17,3% % in 2023).
Underlying operations have been good throughout the year,
but processes related to acquisitions and integrations, as well
as the process in establishing a strategic partnership resulted
in one-off costs that have negatively affected the annual result.
2024 has been a year where we have continued the significant
growth from 2023. Aider counts 1 271 people end of 2024
compared to 812 end of 2023. Aider has clearly strengthened
its brand nationally and locally through acquisitions of well
reputed accounting firms throughout Norway.
Aider is experiencing an explosive growth in M&A activities. In
total, Aider has made 29 acquisitions in 2024. As many as 13
acquisitions have been completed in Q4 2024, compared to 7
in Q4 2023. Acquired companies are consolidated from the
accounting period when Aider controlled the shares. As the
accounting business is somewhat cyclic with higher earnings in
first half and most of the acquisitions are closed in the second
half, the effect is that the underlying margins proforma are
higher than reported margins in the financial statement. There
was substantial costs related to M&A and post-merger
activities and establishing a strategic partnership and
refinancing the bond. Cost related to special items are at NOK
44,8 million up from NOK 19,5 million in 2023, where M&A and
integration were NOK 22,1 million and cost related to
establishing a strategic partnership and bond refinancing were
NOK 22,8 million. Consequently, management is happy to
deliver a proforma EBITDA margin according to guiding, even
with substantial internal improvement project as well as
M&A activities well above plan.
Net financial items have had a significant increase from NOK -
76,8 million in 2023 to NOK -168,9 million in 2024 for the
group, mainly due to the refinancing of the old bond as well as
increase in interests from the new bond obligation.
.
The cash flow from operating activities for the group in 2024 is
NOK -61,8 million (compared to NOK 19,6 million in 2023).
The main reason for the decrease in cash flow is increase in
interests and refinancing of from the new bond, as well as
special items from the transaction of establishing a strategic
partnership. Cash flow from investments are NOK -954,4
million. The cash flow from financing activities are supported
by the obligation refinancing of the old bond and a capital
increase by conversion of debt from the parent company.
Bond reporting
In August, Aider issued a new bond of MNOK 1.600. This
replaces the previous bond of MNOK 875.
The new bond has an interest rate of 4,15% + NIBOR which in
a significant improvement from the previous bond of 6% +
NIBOR. Furthermore, the new bond offers more flexibility with
regards to other financing facilities. The new bond will be the
main source of financing the M&A strategy going forward. In
relation with the bond, the Group must have the higher of
MNOK 50 or 5% of the aggregate outstanding nominal bond
amount in free liquidity at any time in. Aider complies with this
covenant requirement.
Plans and guiding for 2025
Aider's vision is:
“We are redefining the accounting industry
by building a house of competence”
Aider is a vision- and value-driven company. The vision guides
all priorities.
Aider will continue to grow rapidly. The high level of M&A
activity in 2024 is planned to be sustained at the same level in
2025. Also, organic growth is expected to continue at the
same high levels.
The possibility for realizing synergies increases as Aider
grows. The return of investments from automation/AI, smarter
work processes, software etc. will be higher as the customer
base is larger. Consequently, EBITDA-margin is expected to
increase in 2025. Aider will continue to develop
complementary advisory services including further
strengthening the tech offering.
On October 21
st
2024, Aider announced a change of control
event where Castik Capital were to acquire approx. 55% of the
shares in the Group. Closing of the transaction was completed
15
th
of January 2025.
Having Castik Capital as a strategic financing partner will
greatly improve Aider’s ability to fund growth going forward as
Castik Capital can support strategic investments by issuing of
equity. However, the bond financing will be the primary tool for
financing “ordinary” M&A activities in the future.
Aider has started a strategy process with the new board.
However, the vision, values and culture of the company will
remain the same. Topics for discussions are:
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• Aider will continue to develop the no.1 position in the
Norwegian market, and continue to strengthen local
presence to better serve local businesses as well as
attract local talents
• Aider will expand the business Nordic and beyond
• Aider will invest in technology like automation/AI, and
insight
• Aider will develop wider service scope
• Aider will be the most recognized brand in the industry
• And most importantly, Aider will continue to develop the
“People First” culture, where employees get an unrivaled
opportunity to develop and grow
Acquisitions completed in 2024:
Aider completed 29 acquisitions in 2024:
*) Transfers of Undertakings (“virksomhetsoverdragelse”)
M&A is a long-term endeavor where the high level of activity
is a result of relationships and trust built over a long period of
time.
Organic growth
Organic growth is a strategic focus area for the Aider
management. Being attractive to new customers and new
talent is essential for long-term success. 2024 has been a
formidable in this respect, with an organic growth of 15,2 %
for the year.
Aider has throughout 2024 strengthened its recruitment
capabilities, both internally as well as externally. This has
greatly paid off, and Aider was able to hire 239 people in
2024, of which 61 was student hires of master and bachelor
candidates. Aider counts 1 271 people end of 2024 compared
to 812 end of 2023.
Aider is experiencing to continue its organic growth through
new customers and projects. We see a shift in the market,
where increasingly larger companies are contacting Aider for
our services. Many of these companies have internal
accounting departments and are therefore an exciting new
segment for further growth. This is also supported by industry
surveys which show that the market is growing rapidly and
that it is particularly the large, professional accounting firms
who absorbs much of the growth.
Central risks and uncertainties
All accounting firms are subject to regulations on risk
management and internal control. The board has a focus on
this work in relation to risk assessment and follow-up on risk-
reducing measures.
The board does not perceive the risk picture to have changed
significantly through 2024 and has particularly focused on the
following risk areas:
• Growth risk
• ICT risk
• Money laundering risk
• Financial Risk
Growth risk
Aider is growing rapidly, both organically and through
acquisitions. With 239 new hires in 2024, there is
continuously joining new people who are not familiar with the
company's quality procedures and guidelines. Aider therefore
focuses on on-boarding new companies and individuals
through:
• Further developing and improving methodology and
documentation for acquisition processes
• Developing, improving and strengthen the national and
regional quality organization
• The head of quality reports to the board and ensures that
quality work is well illuminated in the board's discussions
• A cross-functional project team is set up to ensure all
aspects of on-boarding including the implementation of
quality procedures
• Significant investment has been made in further
developing training programs for new hires, including
national meetings, written procedures, online courses,
and more.
• A personal mentor is appointed to help clarify questions
for all new hires
ICT risk
Aider delivers important technology to our customers. This is
an area where major changes are taking place. This makes
monitoring ICT risk an important part of Aider's risk work. To
handle this, Aider has built up a strong tech team of about
112 people where ICT risk work is also managed to ensure
good expertise and coordination.Aider has chosen not to do
IT operations itself, but through partners. This means that we
share risk, expertise, and control measures with
subcontractors related to operational activities.
Companies
Date
Employees
Expected
Proforma
Revenue
Ascender
AS
01.01.2024
21
130 343
000
RCR
Facility Management*
15.03.2024
4
10 032
000
EDB
& Regnskapsservice AS
23.02.2024
15
19 833
000
Kystrekneskap
AS
01.03.2024
5
5 647
000
Elleve
AS - (Innovation department)*
06.03.2024
8
15 000
000
Råd
& Regnskap Sotra AS
22.03.2024
6
9 269
000
Fokus
Regnskap AS
31.03.2024
10
12 566
000
Skatt
& Regnskap AS
12.04.2024
17
20 000
000
Oval
Regnskap AS
29.04.2024
14
12 000
000
Ressurs
Regnskap Nor AS
30.04.2024
6
7 700
000
iTide
Økonomi AS
23.05.2024
30
29 200
000
MDE
Sigma AS
24.06.2024
12
15 600
000
Fjord
Accounting AS
26.06.2024
10
15 000
000
Impaktor
AS
27.06.2024
4
13 089
000
Fjell
Futurum AS
29.08.2024
3
5 363
000
Nordvest
Regnskap AS
29.08.2024
7
6 646
000
BDO
AS - (Troms department)*
01.10.2024
38
43 625
000
Enti
AS
30.10.2024
4
7 500
000
Nueva
Finance AS
05.11.2024
7
13 000
000
Nueva
IT AS
05.11.2024
4
7 000
000
Regnskapssentralen
AS
08.11.2024
7
9 000
000
Tinn
Regnskap og Rådgivning AS
12.11.2024
7
8 300
000
Breiland
Økonomi AS
02.12.2024
4
5 900
000
Enkle
Grep AS
09.12.2024
3
5 200
000
Ecount
II AS w /subsidiary
13.12.2024
9
18 200
000
Thor
Consulting Bodø AS
13.12.2024
5
12 500
000
Acceptor
Investments AS w /subsidiary
13.12.2024
12
21 400
000
Styringsgruppen
AS
03.12.2024
20
26 500
000
Atenti
AS
06.12.2024
65
83 300
000
Total
357
588 713
000
Money laundering risk
The board experiences that the Financial Supervisory
Authority's expectations related to anti money laundering
procedures are increasing. The board has taken this into
account through several measures. Among other things,
adjustments to the quality systems have been made to make
it easier to collect documentation and perform assessments
in one place.
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The board have appointed a money-laundering responsible
at group level for Aider AS. Additionally, the regional quality
managers have been delegated responsibility for supervising
the money-laundering activities in their regions. The company
has also appointed a separate money laundering compliance
responsible.
Financial risk
At the end of 2024, the group had a long-term loan of MNOK
1 566. In addition, the group has established a revolving
credit facility of MNOK 45 to secure liquidity and increase
flexibility in daily operations. The group entered in a new
agreement with the bank in 2025 to increase its revolving
credit facility to 10% of revenue. In addition, the companies in
the group are organized in a group account arrangement to
ensure liquidity for each company. Cash flow from operations
covers the short-term obligations and is continuously
monitored by the board.
In 2024, Aider chose to refinance its obligation loan and
issued a new loan of MNOK 1 600. The proceeds were used
to redeem the old bond and further strengthen the cash for
M&A-purposes. This provides greater flexibility for
investments.
The Board's assessment is that the company and the group
are well capitalized and have a good liquidity situation, both
as of December 31, 2024 and going into 2025.
Events after the balance sheet date:
The shareholders in Aider Konsern AS’s parent company
Aider Group AS finalized and closed the transaction with
Castik Capital for the sale of shares of approximately 55% on
January 15
th
2025.
Going concern:
The financial statements for 2024 have been prepared on the
going concern assumption and, in accordance with Section
3.3a of the Accounting Act, the Board confirms that the going
concern assumption is appropriate.
Research and development activities
The company has undertaken several development projects
in its service areas of IT, accounting, and payroll production,
including robotic projects and customer applications. CAPEX
in 2024 was NOK 43,2 million, with a total of NOK 80,8
million being capitalized as of December 31, 2024.
Directors' liability insurance
The company has director's liability insurance at group level,
which also covers the board of Aider Konsern AS.
Statement of Social Responsibility
Working environment
The sickness absence rate in the group was approximately
4.7% throughout 2024. This is the same lever as 2023 and is
considered acceptable, However, active efforts to keep
sickness absence down are an ongoing measure at Aider.
There have been no reported or occurring work-related accidents
or injuries, neither to personnel nor materials.
Flexibility regarding workplace has been practiced so that all
employees have had the opportunity to work from home during
periods where it has been most appropriate.
Gender equality
At the end of the year, the group had 1 271 employees, of whom
780 were women (61.4%). The proportion of women in
management positions is 46,8%. Management positions are
defined as positions with specific responsibility for a service area
or department.
There is no discrimination in pay or other ways between genders.
Equal work and responsibilities should be remunerated equally at
Aider.
Measures to prevent discrimination, etc.
Aider is aiming to recognize people as unique individuals that are
different, with different dreams and ambitions, and differences in
what ideal career path should look like. Also, we know that
diversity does not create value by itself, and can even be a
source of complexity. However, diversity done right will generate
new ideas, better business solutions, and a more vibrant
workplace. We care deeply about providing equal opportunities
for all, and leveraging different strengths, competencies and
perspectives to create value, and to put People First
Aider has established reporting procedures to detect unwanted
incidents and prevent discrimination, etc. Recruitment processes
always involve several people to ensure that multiple candidates
are evaluated, and any personal biases are eliminated. Finally,
calibration of salary and promotion to leadership positions is done
at regional/national level to more easily detect any systematic
imbalances in remuneration, opportunities for promotion, etc.
Environmental impact
Moving toward a more sustainable future is a necessity, and
Aider takes this responsibility seriously. In order to help track the
Group’s ESG metrics the board has chosen to prepare an
updated ESG report for 2024 for the Aider group based on the
CSRD framework.
Being a professional services firm, the environmental impact of
the company and group’s core business is rather low. Aider does,
however, recognize the opportunity and responsibility of helping
our customers to create profitability in new and circular business
models, and ensuring a competitive sustainable transition.
Aider has joined Accounting Norway’s Sustainability Council
(Regnskap Norge Bærekraftsforum).
The Transparency Act and responsible
sourcing
Aider is committed to making sure we contribute positively to
local and civil society. While we have always put quality and
safety highly when choosing our suppliers, this year we have
conducted more rigorous due diligence assessments in
accordance with the OECD Guidelines in order to get a better
overview of any risks in our supply chain, and to comply with
the transparency act.
This due diligence covers a wide array of topics including
practices related to Human Rights, Labour, Environment,
anti-corruption and more. We used the software provider
Factlines to conduct this assessment and have been scored
as a low-risk supplier ourselves, as well as having a low-risk
supply chain overall. We have not identified any significant
risks, but there are some identified lesser risks regarding
non-codified ethical standards which we will follow up..
Further information regarding this work will be published on:
www.aider.no/apenhetsloven by 30.06
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Statement on the annual accounts and appropriation of profit
The board of Aider Konsern AS proposes that the year’s deficit of TNOK 38 337 be transferred from other equity.
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Electronically signed
Knut Grotli
Chairman of the board
Electronically signed
Kristian Thaysen
Board member
Electronically signed
Patricia Olsson
Board member
Electronically signed
Andreas Vik
CEO
OSLO, 30.04.2025
CONSOLIDATED
FINANCIAL STATEMENT
2024
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INCOME STATEMENT
(Amount in NOK 1000)
Note 2024 2023
Operating income
Revenue
3
Other income
Total operating income
Cost of goods sold -
-87 292
Personell expenses 4 -
-575 073
Amortizations and depreciations 5,6,7 -
-36 316
Other expenses 8,9,10 -
-64 986
Total operating expenses -
-763 667
Operating profit
Financial items
Other interest income 11
Other financial income 11
Result from associated companies 11,12 -
Other interest expense 11 -
-89 238
Other financial expense 11 -
-153
Net financial items -
-76 809
Profit before tax -
-2 018
Income taxes 13
Profit for the period -
-642
Profit attributable to Aider shareholders 14 -
-4 904
Profit attributable to non-controlling interests - 4 262
Total -
-642
Earnings per share in NOK
Continuing operations
- Ordinary -
-1
- Diluted -
-1
Discontinued operations - -
Other comprehensive income
Profit for the period -
-642
Items that may not be reclassified to the income statement - -
Items that may be reclassified to the income statement - -
Total comprehensive income -
-642
Attributable to
Shareholders in Aider -
-4 904
Non-controlling interests - 4 262
INCOME STATEMENT
AIDER KONSERN
ASSETS
(Amount in NOK 1000)
Note 2024 2023
Non-current assets
Intangible assets
Research and development 7
Deferred tax assets 13
Customer contracts 15
Goodwill 7,15
Total intangible assets
Tangible assets
Right-of-use assets 5
Property, plant and equipment 6
Total tangible assets
Non-current financial assets
Investment in associated companies 12
Investment in financial assets
Loan to group companies
Other long-term receivables
Total non-current financial assets
Total non-current assets
Current assets
Accounts receivables 10
Other short-term receivables 16
Investments in fund units 17
Cash and Cash equivalents 18,19
Total current assets
Total assets
BALANCE SHEET
AIDER KONSERN
EQUITY AND LIABILITIES (Amount in NOK
1000)
Note 2024 2023
EQUITY
Paid-in capital
Share capital 14
Share premium
Total paid-in capital
Other equity - -
Uncovered loss -
-5 287
Minority - 159
Total equity
LIABILITIES
Provisions
Deferred tax 13 - -
Other provisions
Total provisions
Non-current liabilities
Interest bearing debt 19
Lease liabilities 5
Total non-current liabilities
Current liabilities
Liabilities to group companies 20
Accounts payables
Tax payable 13
Lease liabities 5
Public duties payable
Debt to credit institutions 19 - -
Other current liabilities 16
Total current liabilities
Total liabilities
Total equity and liabilities
BALANCE SHEET
AIDER KONSERN
OSLO, 30.04.2024
Electronically signed Electronically signed
Knut Grotli Kristian Thaysen
Chairman of the board Board member
Electronically signed Electronically signed
Patricia Olsson Andreas Vik
Board member CEO
(Amount in NOK 1000)
Share
capital
Share
premium Other equity Uncovered loss Minority Total
Equity 1 January 2023 1 000 281 783 - -383 865 283 266
Result for the period -4 904 4 262 -642
Establishment of companies -11 -11
Transaction with minority -4 968 -4 968
Equity 31 December 2023 1 000 281 772 - -5 287 159 277 644
Result for the period -55 045 -55 045
Capital increase 1 000 394 965 395 965
Transaction with minority -159 -159
Dividend to minority - -
Equity 31 December 2024 2 000 676 737 - -60 332 - 618 405
STATEMENT OF EQUITY
AIDER KONSERN
(Amount in NOK 1000) 2024 2023
Operating activities
Profit for the period before tax -68 392 -2 018
Tax paid -11 688 -8 435
Depreciation and amortization 71 732 36 316
Change in accounts receivables -73 037 -34 248
Change in accounts payables -17 794 -2 418
Financial income 8 625 2 712
Change in other accrual items 28 715 27 674
Cash flow from operating activities -61 839 19 583
Investment activities
Net expenditure on property, plant and equipment -49 973 -31 541
Result from associated companies 850 -
Investment in subsidiaries -961 036 -300 458
Cash received in acquisitions 103 665 19 372
Net change in group account -8 028 -
Change in group loans 100 223 62 578
Investment in shares and other financial assets -140 129 -
Cash flow from investment activities -954 427 -250 047
Financing activities
Proceeds from the issuance of new long-term liabilities 1 529 332 401 302
Repayment of long-term liabilities -856 641 -655
Draft on credit facility - -8 083
Payment of principal portion of lease liabilities -52 772 -28 022
Proceed from equity increase 395 965 -
Cash flow from financing activities 1 015 884 364 542
Net change in cash and cash equivalents -381 134 077
Cash and cash equivalents at the start of the period 237 882 103 805
Cash and cash equivalents at the end of the period 237 501 237 882
CASH FLOW STATEMENT
AIDER KONSERN
NOTES TO CONSOLIDATED FINANCIAL
STATEMENT
AIDER KONSERN
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PARENT COMPANY
ACCOUNT
AIDER KONSERN AS
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INCOME
STATEMENT
(Amount
in NOK 1000)
Note
2024
2023
Operating
income
Revenue
1
9 520 27
816
Other
income
1
-
-
Total
operating income 9 520 27
816
Cost
of goods sold
1
9 220 40
780
Change
in inventories -
466
Amortizations
and depreciations
2
4 398 2
513
Other
expenses
3
14 007 10
304
Total
operating expenses 27 626 54
062
Operating
profit -18 105 -26
247
Financial
items
Other
interest income 20 462 6
480
Other
financial income 6 952 2
889
Income
from subsidiaries
1
139 661 88
854
Other
interest expense 175 966 84
744
Other
financial expense 17 908
100
Net
financial items -26 800 13
378
Profit
before tax -44 905 -12
869
Income
taxes
4
-6 568 -2
831
Profit
for the period -38 337 -10
038
Attributable
to
Other
equity
5
-38 337 -10
038
Total
-38 337 -10
038
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INCOME STATEMENT
AIDER KONSERN AS
ASSETS
(Amount
in NOK 1000)
Note
2024
2023
Non
-current assets
Intangible
assets
Research
and development 2 4 943 9
341
Deferred
tax assets
4 6 264
-
Total
intangible assets 11 208 9
341
Non
-current financial assets
Investments
in subsidiaries 1,6 1 641 204 737
997
Investment
in associated companies 6 10 362 4
512
Bonds
and other receivables 20 493
-
Total
non-current financial assets 1 672 059 742
509
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Total
non-current assets 1 683 266 751
850
Current
assets
Accounts
receivables
1 -
443
Other
short-term receivables 11 057 6
716
Investment
in fund units 256 002 152
883
Receivables
from group companies 1 196 208 103
517
Cash
and Cash equivalents 7 102 644 176
501
Total
current assets 565 912 440
060
Total assets 2 249 178 1 191 910
BALANCE SHEET
AIDER KONSERN AS
BALANCE
SHEET
AIDER
KONSERN AS
EQUITY
AND LIABILITIES (Amount in NOK 1000)
Note
2024
2023
EQUITY
Paid
-in capital
Share
capital 8 2 000 1
000
Share
premium 439 531 44
566
Total
paid-in capital 441 531 45
566
Other
equity 812 39
149
Total
equity 442 342 84
715
LIABILITIES
Provisions
Deferred
tax 4 -
303
Total
provisions -
303
Non
-current liabilities
Interest
bearing debt 9,10 1 564 901 893
450
Total
non-current liabilities 1 564 901 893
450
Current
liabilities
Liabilities
to group companies 1 218 428 185
627
Accounts
payables 3 651 16
671
Tax
payable 4 -
-
Public
duties payable -
-
Debt
to credit institutions -
-
Other
current liabilities 1 19 856 11
143
Total
current liabilities 241 935 213
442
Total
liabilities 1 806 836 1 107
195
Total
equity and liabilities 2 249 178 1 191
910
OSLO, 30.04.2025
Electronically signed
Knut Grotli
Chairman of the board
Electronically signed
Kristian Thaysen
Board member
Electronically signed
Patricia Olsson
Board member
Electronically
signed
Andreas Vik
CEO
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CASH
FLOW STATEMENT
AIDER KONSERN
AS
(Amount
in NOK 1000)
2024
2023
Operating
activities
Profit
for the period before tax
-44
905
-12
869
Tax
paid
-
-
994
Depreciation
and amortization 4
398
2
513
Financial
items -1
616
-2
883
Change
in accounts receivables
443
-
442
Change
in accounts payables -13
020
15
677
Change
in other accrual items -188
283
71
129
Cash
flow from operating activities -242
984
72
131
Investment
activities
Net
expenditure on property, plant and equipment
-
-6
171
Investment
in shares -929
550
-202
546
Investment
in fund units -103
120
-150
000
Net
change in group account 39
173
6
965
Cash
flow from investment activities -993
497
-351
752
Financing
activities
Proceeds
from the issuance of new long-term liabilities 1 523
880
401
302
Repayment
of long-term liabilities -850
815
-
Proceeds
from equity 395
965
-
Overdraft
on credit facility
-
-8
083
Group
contributions 93
592
-
Cash
flow from financing activities 1 162
624
393
219
Net
change in cash and cash equivalents -73
857
113
599
Cash
and cash equivalents at the start of the period 176
501
62
902
Cash
and cash equivalents at the end of the period 102
644
176
501
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NOTES TO FINANCIAL STATEMENT
AIDER KONSERN AS
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Accounting principles
The annual accounts have been prepared in conformity with the
provisions of the Accounting Act and good accounting practice.
Use of estimates
In the preparation of the annual accounts estimates and
assumptions have been made that have affected the profit and
loss account and the valuation of assets and liabilities, and
uncertain assets and liabilities on the balance sheet date in
accordance with generally accepted accounting practice. Areas
which to a large extent contain such subjective evaluations, a
high degree of complexity, or areas where the assumptions and
estimates are material for the annual accounts, are described in
the notes.
Revenues
Income from the sale of goods is recognized on the date of
delivery. Services are posted as income as they are delivered.
Income from the sale of services and long-term manufacturing
projects (construction contracts) are posted to the profit and loss
account in line with the project’s degree of completion, when the
outcome of the transaction can be estimated in a reliable manner.
When the transaction’s outcome cannot be estimated reliably,
only income corresponding to a projects’ incurred costs can be
posted as revenue. At the time when it is identified that the
project will give a negative result, the estimated loss on the
contract is posted in full to the profit and loss account.
Tax
The tax charge in the profit and loss account consists of tax
payable for the period and the change in
deferred tax. Deferred tax is calculated at the tax rate at 22 % on
the basis of tax-reducing and tax-increasing temporary
differences that exist between accounting and tax values, and the
tax loss carried forward at the end of the accounting year. Tax-
increasing and tax-reducing temporary differences that reverse or
may reverse in the same period are set off and entered net. The
net deferred tax receivable is entered on the balance sheet to the
extent that it is likely that it can be utilized.
Classification and valuation of fixed assets
Fixed assets consist of assets intended for long-term ownership
and use. Fixed assets are valued at
acquisition cost less depreciation and write-downs. Long-term
liabilities are entered on the balance sheet at the nominal amount
at the time of the transaction. Plant and equipment is capitalized
and appreciated over the economic lifetime of the asset.
Significant items of plant and equipment that consist of several
material components with different lifetimes are broken down in
order to establish different depreciation periods for the different
components. Direct maintenance of plant and equipment is
expensed on an ongoing basis under operating costs, while
additions or improvements are added to the asset’s cost price
and depreciated in line with the asset. Plant and equipment is
written down to the recoverable amount in the event of a fall in
value that is not expected to be temporary. The recoverable
amount is the higher of the net sales value and the value in use.
Value in use is the present value of future cash flows related to
the asset. The write-down is reversed when the basis for the
write-down is no longer present.
Research and development
Expenses on research and development are capitalized to the
extent one cannot identify a future economic benefit related to the
development of an identifiable intangible asset and where the
acquisition cost can be measured reliably. In the opposite case
such costs are expensed as incurred. Capitalized research and
development is depreciated on a straight line basis over its
economic lifetime.
Subsidiaries and associated companies
Subsidiaries and associated companies are valued using the cost
method in the company accounts. The investment is valued at
acquisition cost for the shares unless a write-down has been
necessary.
A write-down to fair value is made when a fall in value is due to
reasons that cannot be expected to be temporary and such write-
down must be considered as necessary in accordance with good
accounting practice. Write-downs are reversed when the basis for
the write-down is no longer present.
Dividends, group contributions and other distributions from
subsidiaries are posted to income in the same year as provided
for in the distributor’s accounts. To the extent that dividends/
group contributions exceed the share of profits earned after the
date of acquisition, the excess amounts represents a repayment
of invested capital, and distributions are deducted from the
investment’s value in the balance sheet of the parent company.
Goods
Goods are valued at the lower of acquisition cost and net sale
value. Sale value is the estimated sale price in ordinary
operations after deduction of estimated necessary expenses for
completing the sale. Acquisition cost includes expenses incurred
in acquiring goods and costs necessary to bring the goods to the
present position and are attributed using the FIFO principle.
Receivables
Receivables from customers and other receivables are entered at
par value after deducting a provision for expected losses. The
provision for losses is made on the basis of an individual
assessment of the respective receivables. In addition an
unspecified provision is made to cover expected losses on claims
in respect of customer receivables.
Cash flow statement
The cash flow statement has been prepared using the indirect
method. Cash and cash equivalents consist of cash, bank
deposits and other short-term, liquid investments
NOTE
1 – TRANSACTION WITH RELATED PARTIES
Related
party
Affiliate
Aider
AS
Aider
Sørøst AS
Subsidiary
Subsidiary
The
following internal transaction have found place in 2024:
Amount
Sale
of group services 9
488
Purchase
of consultancy work
2
The
balance includes the following amount in relation to transaction
with
related parties:
2024
2023
Other
short term receivables 56
548
14
664
Group
contribution and dividends from subsidiaries 139
661
88
854
Other
short term debt 218
428
185
627
NOTE
2 – PROPERTY, PLANT AND EQUIPMENT
(Amount in
NOK 1000)
Research and
development
Total
Acquisition
cost 1 January 2024 15
095
15
095
Additions
-
-
Disposals
-
-
Acquisition
cost end of period 15
095
15
095
Accumulated
depreciation and write-downs 10
151
10
151
Carrying
amount end of period 4
943
4
943
Depreciation
in current period 4
398
4
398
Depreciation
rates 20-
33%
NOTE
3 – REMUNERATION AND SALARIES
The
company has no employees and are therefore not obligated to have regulatory pension.
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Auditor:
The company have expensed TNOK 604 excl. VAT for auditing services and TNOK 35 for other services..
NOTE
4 – TAX
(Amount
in NOK 1000)
2024
2023
This
years tax expense
Payable
tax
-
-
Change
in deferred tax/tax asset -6 568 -2
831
Total
tax expense -6 568 -2
831
Taxable
income
Profit
before tax
-44 905 -12
869
Permanent
differences 25 565
-
Changes
in temporary differences
Group
contributions
Total
taxable income
-20 431
-
-39 771
-
204
-
-13
073
Payable
tax in the balance sheet
Payable
tax on this years result
- -2
876
Payable
tax on Group contributions
Total
payable tax
-
-
2
876
-
Temporary
differences
Tangible
assets
-217 -
197
Other
differences 35 099 14
648
Total
34 883 14
451
Shares
and other securities 1 810
-
Off
balance sheet deferred tax assets -65 167 -13
073
Basis
for calculating deferred tax/tax assets -28 475 1
379
Net
tax assets/deferred tax -6 264
303
NOTE
5 – EQUITY
(Amount
in NOK 1000) Share capital Share premium Other equity Total
Equity
31 December 2023 1
000
44
566
39
149
84
715
Result
for the period -38
337
-38
337
Capital
increase 1
000
394
965
395
965
Equity
31 December 2024 2
000
439
531
812
442
342
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NOTE 6 – INVESTMENTS IN SUBSIDIARIES AND ASSOCIATED
COMPANIES
Subsidiaries are companies over which the Group has control. Control is defined as the power to govern the
financial and operating policies of another entity to obtain benefits from its activities. Subsidiaries are fully
consolidated from the date on which control is transferred to the Group. They are de-consolidated from the date
on which control ceases.
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(Amount
in NOK 1000)
Office
Owner-
ship
Voting
share
Equity
pr
31.12.24
Profit/loss
2024
Aider
AS
Karl
Johans gate 37, 0162 Oslo 100
%
100
%
87
533
52
850
Causa
Nord AS
C.M.
Havigs gate 21, 8656 Mosjøen 100
%
100
%
89
174
Hieronymus
Heyerdahls gate 1, 0160
Ascender
AS
Oslo
100
%
100
%
100
22
719
Aider
Innovasjon AS
Karl
Johans gate 37, 0162 Oslo 100
%
100
%
14
674
1
137
Fjell
Futurum AS
Jernbanevegen
4C, 2900 Fagernes 100
%
100
%
163
143
Tinn
Regnskap & rådgivning AS
Sam
Eydes gate 93A, 3660 Rjukan 100
%
100
%
273
1
068
Thor
Consulting Bodø AS
Sjøgata
3, 8006 Bodø 100
%
100
%
30
3
759
Styringsgruppen
Regnskap AS
Skippergata
17, 4611 Kristiansand S 100
%
100
%
137
2
670
Regnskapssentralen
AS
Naustdalsvegen
1B, 6800 Førde 100
%
100
%
612
1
942
Nueva
IT AS
Jarenstranda
14, 2750 Gran 100
%
100
%
1
025
1
817
Aider
Bergen AS
Lars
Hilles gate 30, 5008 Bergen 100
%
100
%
0
127
Grasp
Labs AS
Infanterivegen
16, 3734 Skien 100
%
100
%
4
883
3
063
Aider
Sørøst AS
Hydroparken
295, 3660 Rjukan 100
%
100
%
3
585
1
765
Nueva
Finance AS
Årbogveien
100, 3515 Hønefoss 100
%
100
%
119
3
556
Enti
AS
Store
Elvegate 15, 4515 Mandal 100
%
100
%
100
1
428
Enkle
Grep AS
Stokkamyrveien
13, 4313 Sandnes 100
%
100
%
148
1
224
Ecount
II AS
Sveiven
54, 5533 Haugesund 100
%
100
%
1
641
3
512
Ecount
Haugesund AS
Norevegen
7, 5542 Karmsund 100
%
100
%
30
3
725
Breiland
Økonomi AS
Rundhaugen 8,
8023 Bodø 100
%
100
%
1
000
995
Atenti
AS
Leirvollen
21A, 3736 Skien 100
%
100
%
1
389
1
389
Acceptor
Investments AS
Kanalveien
105A, 5068 Bergen 100
%
100
%
487
-
19
Acceptor
Accounting AS
Kanalveien
105A, 5068 Bergen 100
%
100
%
300
3
520
Råd
og Regnskap Sotra AS
Grønamyrvegen
4, 5353 Straume 100
%
100
%
802
515
Investment
in associated
companies
Office
Booked
value
Owner-
ship
Voting
share
Equity pr
31.12.24
Profit/loss
2024
Rådhusgata
15, 3211
Gripr
AS
Sandefjord
4
512
23
%
23
%
503*
-2
528*
Adminflow
AS
Sandakerveien
138, 0484 Oslo 5
850
25
%
25
%
24
468
-3
364
*The companies financial accounts for 2024 is not finalized.and figures are for 2023.
NOTE 7 – BANK DEPOSITS
The company has no restricted cash.
The company is the holder of the group cash pool.
NOTE 9 – PAWNED ASSETS AND GUARANTEES
Nordic Trustee AS had at the end of 2024 lien of MNOK 12 750 on the shares, factoring, as well as lien in the receivables in
the subsidiaries
(Amount in
NOK 1000)
2024
2023
Debt
secured by pawn and guarantees
Obligation
loan
1 564
901
858
451
Loan from
credit institutions
-
34
999
Total
1 564
901
893
450
Book
value of pawned assets
Investment
in subsidiaries
1 641
204
737
997
Total
1 641
204
737
997
Share
capital Number outstanding Face Value Carrying
value
Ordinary
shares 1 000 000 2 2 000
000
Total
1 000 000 2 000
000
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The
share capital is owned by the following shareholders:
Shareholders:
Number of shares
Ownership
Aider
Group AS 1 000 000
100%
Total
number of shares 1 000 000
100%
NOTE 8 – SHARE CAPITAL, SHAREHOLDER INFORMATION
.
NOTE 10 – LONG-TERM INTEREST BEARING DEBT
(Amount
in NOK 1000) Currency Maturity Maturity ≤ five years
Bond NOK 05.09.2028 1 564 901
Bond terms:
Aider Konsern AS have issued a bond of MNOK 1 600. the bond have an interest of 4.15% + nibor and principal shall be paid
in full on the maturity date.
Bond covenant – free liquidity
In relation with the bond, the Group must have the higher of MNOK 50 or 5% of the aggregate outstanding nominal bond
amount in free liquidity at any time in. Aider complies with this covenant requirement:
Item
31.12.24
Cash
and cash equivalents 237
501
Money
Market fund 256
002
Restricted
cash related to payroll and acquisitions -47
225
Overdraft
facility 40
000
Free
liquidity 486
279
Covenant
requirement highest of MNOK50 or 5% 80
000
Over
-/under coverage 406
279
Net
interest bearing debt to EBITDA:
Debt Leverage
31.12.24
Interest
bearing debt 1 565
753
Total
interest bearing liabilities 1 565
753
Cash
and cash equivalents 493
503
Net
interest bearing debt 1 072
250
EBITDA
LTM* 229
770
Net
interest bearing debt to EBITDA
4.7
I
n ordrer for Aider Konsern to tap on the bond according to the term sheet, the covenant must be below 4.5.
*ebitda ltm is proforma ebitda last twelve months included allowed one-off adjustments (special items) and synergies under
terms of agreement for the bond.
The special items that are adjusted are the following in 2024:
Item
Integration of new offices and aquired companies
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31.12.24
22 087
Cost related to process of establishing a strategic partnership and bond issue
22 700
Total
44 782
Long-term debt with maturity over five years after reporting date:
RESPONSABILITY
STATEMENT
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RESPONSABILITY STATEMENT
We confirm, to the best of our knowledge, that the financial statements for the period 1 January to 31 December 2024 have
been prepared in accordance with current applicable accounting standards, and give a true and fair view of the assets,
liabilities, financial position and profit or loss of the entity and the Company taken as a whole.
We also confirm to the best of our knowledge that the Board of Directors report includes a true and fair review of the
development and performance of the business and the position of the entity and the Company, together with a description
of the principal risks and uncertainties facing the entity and the Company.
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OSLO, 30.04.2024
Electronically
signed
Knut Grotli
Chairman
of the board
Electronically
signed
Kristian Thaysen
Board member
Electronically
signed
Patricia Olsson
Board member
Electronically
signed
Andreas Vik
CEO
SUSTAINABILITY
STATEMENT
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GENERAL INFORMATION
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Aider Konsern AS is a holding company for companies that
provide accounting, advisory services and related IT-services.
The company's address is Karl Johans gate 37, 0162 Oslo.
The company mainly invests in other companies that provide
accounting, advisory and technology services to customers
who outsource all or part of their finance function.
Introduction
This report marks the first sustainability report audited
according to the requirements of EU’s Corporate Sustainability
Reporting Directive (CSRD) for Aider Konsern AS (hereafter
referred to as Aider). This report covers Aider for the 2024
financial year and follows the same consolidation scope as our
financial reporting. Any deviations from this scope are
specifically noted.
Through a double materiality assessment, we have identified
three key sustainability topics that are most relevant to our
business: E1 – Climate Change, S1 – Own Employees, and
G1 – Business Conduct. These areas shape our sustainability
strategy and have led to concrete actions within procurement,
business travel, and policies.
Aider’s role in a sustainable future
Aider is a Norwegian accounting and advisory firm that helps
businesses of all sizes—from startups to listed companies—
navigate financial and operational challenges. As of December
31, 2024, we had 1271 employees and a revenue of NOK 1
339 million.
As regulations and expectations around sustainability evolve,
we see it as our responsibility to support businesses in
understanding and adapting to these changes. Many of our
clients already face sustainability-related demands from
investors, banks, and business partners, and we want to
ensure they are well-equipped to respond. At the same time,
the accounting profession itself is changing, with sustainability
reporting becoming an integral part of financial disclosures.
Aider is committed to guiding our clients through this transition
by integrating sustainability considerations into our core
services.
To reinforce this commitment, we have taken our industry
association, Regnskap Norge’s sustainability pledge. This
means we are actively engaging in sustainability discussions
with our clients to help them identify risks and opportunities.
We support them in setting clear and realistic sustainability
goals and assist in implementing the necessary measures to
meet these targets. Beyond advising our clients, we also
recognize the importance of leading by example.
Strengthening our own sustainability efforts is a priority, and
we are continuously building internal expertise, setting
measurable goals, and reporting in line with recognized
frameworks.
Our contribution to the UN Sustainable Development goals
The UN Sustainable Development Goals (SDGs) provide a
shared roadmap for tackling global challenges, and Aider is
committed to playing a role in this effort. We focus particularly
on:
• Goal 4 – Quality Education: We invest in developing
future financial professionals by recruiting and training
recent graduates, creating opportunities for learning and
career development.
• Goal 8 – Decent Work and Economic Growth: We
promote responsible business practices, both within our
own operations and by supporting our clients in their
transition to more sustainable business models.
• Goal 12 – Responsible Consumption and Production:
We help businesses improve their sustainability reporting,
enabling greater transparency and accountability across
industries.
• Goal 17 – Partnerships for the Goals: We believe
collaboration is key to driving change, which is why we
actively participate in sustainability initiatives such as
Regnskap Norge’s sustainability forum, UN Global
Compact, and dialogue with local businesses.
ESRS 2: CROSS-CUTTING STANDARDS
BP-1 General basis for preparation of the sustainability
statement
Aider's Sustainability Report has been prepared on a
consolidated basis and follows the same scope of
consolidation as our financial reports. No subsidiaries are
exempt from individual or consolidated sustainability reporting
unless specifically noted. Our materiality assessment covers
both the upstream and downstream value chain, where we
map impacts, risks and opportunities (IROs). Our policies,
measures and objectives also include the value chain and the
reporting on relevant key figures reflects this.
Options to omit information related to intellectual property
rights, know-how or innovation have not been exercised, nor
have we exercised the option to omit information about
imminent developments or ongoing negotiations.
BP-2 Disclosures in relation to specific circumstances
Aider uses time horizons in line with the definitions in ESRS
1 and has found no reason to deviate from these. In our E1-6
disclosures, we have included sector-based spend estimates
for Scope 3 emissions, based on Morescope's Environmental
Economic Model, which has been developed by SINTEF. This
model uses financial transaction data to generate detailed
estimates of consumption-based emissions.
Some GHG metrics have a high degree of uncertainty,
especially related to spend-based calculations, as these
depend on general emission factors, indirect estimates from
monetary values, price variations and assumptions that do not
necessarily reflect specific emission sources. To improve
accuracy, we plan to enrich Scope 3 categories with activity
data.
This years sustainability reporting will undergo external
auditing. Necessary references to standards and frameworks
are included and available to the auditor. Aider also reports in
accordance with the Norwegian law, for example The
Transparency Act (Åpenhetsloven) and the Equality and Anti-
Discrimination Act.
GOV-1 The role of the administrative, management and
supervisory bodies
Aider Konsern AS’s Board of Directors consists of two men
and one woman, see the annual report for more details. The
board of Aider Holding AS, on the other hand, comprises
three executive and four non-executive members, including
two employee-elected representatives.
For this CSRD report, we have chosen to elaborate on the
board of Aider Holding AS, as it is the governing body
responsible for overseeing sustainability at Aider. While Aider
Konsern AS is referenced throughout the report, there is a
direct governance line from Aider Holding AS to Aider
Konsern AS, ensuring alignment in decision-making and
sustainability oversight. As a result, there are no material
differences between the two in the context of this reporting.
GOV-2 INFORMATION PROVIDED TO, AND
SUSTAINABILITY MATTERS ADDRESSED BY THE
ADMINISTRATIVE, MANAGEMENT AND SUPERVISORY
BODIES
The Board of Directors and the executive management team
are informed annually of significant sustainability issues,
including impacts, risks and opportunities.
The Aider Holding AS board (hereafter referred to as the board)
brings extensive experience in accounting, consulting, and
sustainability advisory across various sectors and geographical
regions. The gender distribution is 43% women and 57% men,
with 29% independent members.
Both the board and Executive Management Team possess
extensive expertise in sustainability, with the company's
sustainability advisors providing support for complex
assessments. The management team has a strong background in
governance, ensuring that IROs are well managed. For social
(S1) matters, our in-house HR team has the necessary
knowledge to address IROs. Environmental (E1) aspects are
overseen by Aider’s sustainability experts and supported by
specialized software, ensuring effective management of IROs.
The Board of Directors holds overall responsibility for strategic
decision-making. The Executive Management Team is
responsible for implementing strategies and operational
decisions. As a result of getting Castik Capital as majority
shareholder, Aider will be updating how its administrative bodies
and executive management oversees targets and progress
related to its material impacts, risks and opportunities.
As of now the management of sustainability work is structured in
three main areas:
Until now, sustainability reporting has been an annual exercise,
but Aider is working to structure the follow-up better in
collaboration with its new owner in 2025, Castik .
Currently, the board's involvement is mainly limited to an annual
strategy meeting, but there is a recognized need to integrate
sustainability into the ordinary risk management and decision-
making processes.
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GOV-3 Integration of sustainability-related performance
in incentive schemes
At present, sustainability-related goals are not directly linked
to incentive schemes or bonus structures for the board or
executive management.
GOV-4 Statement on due diligence
Aider's due diligence process is built on data-driven analysis
and risk assessments to ensure responsible business
practices. Our climate reporting includes a full carbon
account, while our human rights efforts are guided by the
Norwegian Transparency Act. Our ongoing work with the
Transparency Act has been instrumental in refining our due
diligence approach. We have completed a comprehensive
risk assessment of our supply chain, prioritizing targeted
follow-ups on key suppliers via Factlines. This enables us to
identify risks and implement effective measures to mitigate
them.
Our due diligence process follows six key steps based on the
OECD model:
1. Establish accountability through policies and
governance systems.
2. Identify and assess potential negative impacts.
3. Stop, prevent, or mitigate adverse impacts.
4. Monitor implementation and results.
5. Communicate how impacts are managed.
6. Provide or collaborate on remediation and
compensation where necessary
By adhering to these principles, we strengthen our
commitment to responsible business practices and
sustainable operations. The 2024 due diligence statement
will be published on aider.no before June 30, 2025
Se Table 2 in the appendix for topics identified through our
due diligence and materiality assessment.
We conduct detailed due diligence assessments, particularly
in key supplier categories such as IT equipment, cleaning
services, and catering at our largest offices. Following SASB
industry standards and The Norwegian Government Agency
for Financial Management (DFØ)’s high-risk list, we recognize
IT equipment as a high-risk category due to potential human
rights concerns in production. To promote responsible
procurement, we require suppliers to adhere to international
standards and participate in sustainable industry initiatives.
Supplier surveys help us gather current information on our
suppliers' social and environmental performance. These
surveys cover corporate responsibility, supply chain
oversight, human rights, and anti-corruption. The insights
enable us to identify risks, ensure compliance with OECD
and UN Global Compact guidelines, and collaborate with
suppliers to prevent and mitigate negative impacts.
For social matters (S1), we utilize insights from our internal
employee survey to address workforce concerns. We also
engage with both internal and external stakeholders,
including employees, management, and Regnskap Norge.
This collaboration ensures we focus on the most pressing
issues affecting our business and stakeholders.
Our procurement policy outlines expectations for supply-side
contractual partners, emphasizing both social and
environmental sustainability.
GOV-5 Risk management and internal controls over
sustainability reporting
At Aider, we recognize that environmental, social, and
governance factors can pose potential risks to our business. We
are committed to proactively managing these risks to ensure long-
term sustainability and value creation for our clients and
stakeholders.
To achieve this, we conduct a comprehensive ESG risk
assessment that identifies sustainability-related risks. See chapter
Double materiality assessment - IRO-1 and IRO-2 below for
more information about our materiality assessment. The risk
analysis and its findings were presented to the Board, and its
recommendations now serve as the foundation for our ongoing
sustainability work. Periodic updates on the implementation of
proposed actions and improvements will be reported to the Board
to ensure continuous oversight and alignment with strategic
objectives. Our ESG measures are as follows:
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SBM-1 Strategy, business model and value chain
At Aider, our goal is to be a trusted partner for clients facing
sustainability challenges in areas such as recruitment,
financing, and sales.
Our business is built on three core areas—Accounting,
Advisory, and Tech—delivering efficient, data-driven, and
forward-thinking solutions. In addition, we are developing
dedicated sustainability advisory services to help clients
identify risks, set prioritized goals, and achieve measurable
outcomes. Internally, we reinforce our sustainability efforts by
building expertise, setting clear goals, and reporting our
progress in line with recognized standards.
Aider’s value chain is strengthened by strategic partnerships
with leading technology providers, ICT suppliers, software
providers, and facility service companies.
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SBM-2 Interests and views of stakeholders
We engaged with stakeholders through various methods,
including meetings, calls, surveys, and emails. Internal
stakeholders included regional managers, the Working
Environment Committee (AMU), and employees via the
employee survey. External stakeholders comprised the
industry association Regnskap Norge and key suppliers.
Our engagement focused on material topics S1, S2, G1, and
S4. Internally, we used structured feedback mechanisms
such as AMU discussions and employee surveys. Externally,
we held dialogues with the industry association and major
suppliers. This engagement aimed to capture stakeholder
perspectives on the company’s impacts, opportunities, and
risks, ensuring a well-founded materiality assessment.
Stakeholder input influenced the materiality assessment,
leading to an adjustment in scoring for S4 based on feedback
from Regnskap Norge. Insights from stakeholders were also
integrated into action and implementation plans. The
company analyzed stakeholder interests during the
materiality assessment, particularly regarding sustainability
topics such as S1, S2, G1, and S4.
No amendments to the strategy and business model were
made based on stakeholder engagement. However, the
materiality assessment process led to the refinement of topic
evaluations, particularly the reassessment of S4 in response
to Regnskap Norge’s input. Future actions include integrating
stakeholder feedback into sustainability strategies and
operational plans, enhancing alignment with stakeholder
expectations and industry standards.
With Castik's acquisition of Aider, stakeholder engagement
will be expanded further in the next reporting period, although
Castik has been consulted as a stakeholder for this reporting
period as well. Future steps are unlikely to modify dialogue
with current stakeholders, but more stakeholders are likely to
be identified as Aider continues to grow.
Administrative, management, and supervisory bodies are
informed through the preparation of the sustainability
statement.
SBM-3 Material impacts, risks and opportunities and their
interaction with strategy and business model
Aider’s materiality assessment highlights key sustainability factors
that influence our operations, financial stability, and strategic
direction. Climate change mitigation is a significant consideration,
as our business activities, including IT usage, office materials,
and business travel, contribute to our environmental footprint.
While these are essential for operations, we continuously explore
ways to reduce emissions and improve energy efficiency to align
with regulatory expectations and long-term sustainability goals.
As a major employer, workforce conditions and employee well-
being remain central to our business. Fair salaries, professional
development, and compliance with labor laws ensure employee
engagement and productivity. However, challenges such as
commuting emissions and overtime requirements need ongoing
attention, and we actively work to maintain work-life balance and
operational flexibility, at the same time as we continue giving
possibilities for career development and interesting work.
Maintaining a strong corporate culture requires transparency and
accountability. Aider has established a whistleblower procedure
that allows employees to report concerns safely, reinforcing
ethical business conduct and mitigating reputational risks. Clear
policies on corruption, bribery, and compliance ensure alignment
with both internal standards and regulatory requirements.
Additionally, supplier management is an integral part of our
operations, as we rely on a diverse range of vendors, including IT
providers, software suppliers, and facility service companies.
Responsible procurement practices are essential to mitigating
supply chain risks, particularly as sustainability regulations
evolve.
Aider does not engage in lobbying, but we closely monitor
regulatory developments through industry associations such as
Regnskap Norge . This involvement ensures we remain ahead of
policy changes that may impact both our operations and those of
our clients. Financially, the rising costs of goods and services, IT
infrastructure, and office supplies pose risks, as do energy
consumption, employee overtime, and waste management.
However, these are counterbalanced by opportunities arising
from strong salary structures, sustainability advisory services, and
adherence to OECD due diligence standards, which enhance our
market position and long-term resilience.
By embedding these material topics into our business strategy,
Aider ensures that risks are managed effectively while
sustainability-driven opportunities continue to strengthen our
company’s ability to create value for employees, clients, and
stakeholders.
Double materiality assessment - IRO-1
and IRO-2
Introduction
Aider’s double materiality assessment (hereafter referred to
as our DMA) is a comprehensive process designed to
understand both the company’s impact on society and the
environment, and the financial risks and opportunities arising
from these impacts. Our DMA covers all aspects of our
operations, including direct activities and our upstream and
downstream value chain. This work forms the foundation for
what impacts, risks and opportunities Aider will address in the
future. Our DMA process is fully integrated into our overall
risk management framework. This means we continuously
monitor financial risks and opportunities, such as climate
transition risks and regulatory changes, to keep our business
strategy agile and resilient.
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Identification of material impacts
To identify, assess, prioritize, and monitor potential and
actual impacts, risks, and opportunities (IRO) on people and
the environment, we structured our analysis around key
sustainability themes such as E1 (Climate Change) and S1
(Own Workforce). These themes were then further divided
into sub-themes and sub-sub-themes for a more detailed
assessment. Each element was linked to the specific part of
the company responsible for that activity, which we refer to
as the activity center. Next, we examined the underlying
drivers for each activity to understand what factors are
influencing them. Finally, we assessed the resulting impacts,
determining whether they were negative or positive. For
instance, under the theme E1 – Climate Change, in the sub-
theme "Climate Change Adaptation" and the sub-sub-theme
"Scope 2.1 Purchased Electricity," the activity center was
identified as the entire company. Here, the driver is electricity
usage, which leads to carbon emissions which we classify as
a negative impact.
Once we had mapped out these themes, we scored each
activity on its impact materiality and financial materiality. For
impact materiality, we evaluated the probability of the impact,
its scope, scale, and the extent to which it is irremediable,
using a scale from 1 to 5. If an activity achieved a combined
score of 9 or higher, it was considered material. For financial
materiality, we examined the financial implications of each
impact—both negative and positive—often linked to laws,
regulations, customer relations, or employee relations. We
scored the risks and opportunities based on their probability
and magnitude, then we multiplied these scores to obtain an
overall financial score.
This process allowed us to identify our material topics. For
example, in the E1 – Climate Change theme, the sub-theme
"Climate Change Mitigation" was deemed material in terms of its
impact, though not financially material. In the S1 – Own
Workforce theme, "Working Conditions" was considered material
for both impact and financial materiality, while "Other Work-
Related Rights" was material only in terms of impact. In the G1 –
Business Conduct theme, "Corporate Culture" was material for
both impact and financial materiality, whereas "Management of
Suppliers," "Political Engagement and Lobbying," and "Corruption
and Bribery" were found to be material based on impact alone.
Accompanying this, we analyzed our largest negative and
positive impacts, as well as those with the highest financial
materiality. For example, some of our biggest negative impacts
include employee commuting and company-mandated overtime,
while our biggest positive impacts include services that help
provide critical market information and good payment routines. In
terms of financial materiality, activities such as the purchase of
goods and services and employee commuting emerged as
significant, and our dependency on factors like our own workers
was particularly notable. The results of this assessment are
summarized in our tables, included in the appendix, which lists
the material topics along with their impact and financial materiality
classifications, and rank our biggest negative and positive
impacts along with the most financially material impacts and
dependencies.
Stakeholder engagement
Our DMA relies on active stakeholder engagement to ensure our
evaluation of sustainability impacts is comprehensive. To assess
climate impacts (E1), we performed a complete carbon footprint
analysis using Morescope’s software, supported by input from our
internal sustainability team. Furthermore, we gathered feedback
through internal surveys, discussions with HR, and regional
manager input to understand how work-life balance and overtime
affect our employees (S1). In assessing business conduct (G1),
we worked with our quality management and finance teams and
added external insights from Regnskap Norge. This combined
approach helps us capture both the potential and actual impacts
across our business.
ENVIRONMENTAL INFORMATION
E1: Climate change
E1.SBM-3 Material impacts, risks and opportunities and their
interaction with strategy and business model
In our 2024 DMA, we evaluated the impacts of climate change
and assessed risks and opportunities through our climate
resilience analysis. Our review indicates that our business model,
current assets, and locations are exposed to a low level of
climate-related risks, and we assess our overall resilience to be
high. The table below provides an overview of the identified
climate-related risks, both transitional and physical.
Our climate resilience analysis identified several transitional risks,
including four high-level ones. The first relates to Castik Capital's
ownership involvement, which increases requirements for
financial and sustainability reporting. The remaining three high-
level transitional risks pertain to the potential challenge of
meeting future client requirements if their climate ambitions and
expectations surpass our own performance. While we do not
anticipate this risk materializing in the short term, we recognize
the growing demand for climate action. We have not identified
any physical risks associated with our business model, locations,
or activities, which supports our high level of resilience.
From our DMA, we identified employee commuting and the
purchase of goods and services as the biggest negative impacts
related to climate change. The biggest positive impacts are that
our services help provide information to the markets and maintain
good payment routines. The most financially material impacts are
the purchase of goods and services, company-mandated
overtime, and good salary routines.
E1-1: Significant influences, risks and opportunities related
to climate change
We have conducted a targeted and data-driven analysis of our
impact on climate change. For section E1, we completed a
carbon account using the Morescope system, which served as
the foundation for our impact assessments. We identified and
screened climate-related physical risks in our operations and
value chain, as shown in Table 3 Energy use mix in the appendix.
These assessments were based on previous analyses and were
re-evaluated for 2024, as our core operations remain unchanged.
In assessing climate-related transitional and physical risks, we
considered both short and long-term horizons. As discussed in
the DMA section, we face limited physical risks, while some
transitional risks require further scenario analysis to understand
their full impact. Our screening process focused on short and
long-term horizons, which we believe are more fitting for our
operations and strategy moving forward.
The DMA section includes an extensive review of operations that
might be exposed or sensitive to climate-related hazards. For
more detailed information, see Double materiality assessment -
IRO-1 and IRO-2 above. Climate-related transitional risks and
opportunities were screened and assessed through a self-
evaluation. The table below illustrates the different parameters
and their significance in both the short and long term.
Physical Risk
Short term
perspective
Long term
perspective
Increased severity of extreme
weather conditions such as
cyclones and floods
Rising average temperatures
Low Low
Low Low
Rising sea levels Low Low
Transitional risk
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Short term
perspective
Long term
perspective
Increased pricing of greenhouse
gas emissions
Low Low
Preparing for emissions
reporting obligations
Medium Low
Mandate and regulation of
existing products and services
Medium High
Replacement of existing
products and services with
lower-emission alternatives
Low Low
Costs for transitioning to low-
emission technology
Low Low
Changes in customer behavior Medium High
Uncertainty in market signals Low Low
Increased raw material costs Low Low
Changes in consumer
preferences
Medium High
Stigmatization of the sector Low Low
Increased concern from
stakeholders or negative
feedback from stakeholders
Medium High
Transition events were identified over short and long-term
horizons. In the climate risk and opportunities table, possible
transition events were screened, with short-term risks assessed
as low to medium and some long-term events identified as
potentially higher risk. Combining the DMA analysis with the
identification of climate-related risks and opportunities, we
concluded that our assets and business activities have a medium
exposure and sensitivity risk connected to transition events. For a
full overview of screened activities, see table 2 in the appendix.
The corporation has not conducted any scenario analysis based
on the identified transition events, and the assessment of
exposure has not been completed.
E1-2: Guidelines for climate change mitigation and
adaptation
Aider has integrated climate change into our ESG policy, where
we have committed to annual carbon accounting in line with the
GHG Protocol and relevant standards. Our climate targets will
follow the principles of the Science Based Targets initiative
(SBTi), and we are working to reduce our carbon footprint in line
with the Paris Agreement.
E1-3: Measures and resources for implementing climate
policy
To develop an effective decarbonization strategy, we have
established a strong foundation by integrating climate change
mitigation into our governance parameters. In 2024, we focused
on implementing our ESG policy, detailed in E1-2, and
concentrated on mitigating climate change through business
travel, procurement, and waste management. For a complete list
of measures, see the table of completed measures in the
appendix and the planned measures in our governance chapter.
we will dedicate a resource on 30 % position to internal
sustainability issues. This individual will collaborate closely with
our sustainability team and seek their support when necessary.
3.3 Fuel and energy related
Our current climate action management resources come from the
sustainability team within our advisory services. We assessed the
emissions
efforts required to manage these actions in 2024 as moderate. To
3.4 Upstream and downstream
accelerate progress and align with our growth strategy for 2025,
E1-4: Objectives related to climate change mitigation and
adaptation
At this stage, we have not identified any material targets for
disclosure, as our primary focus has been on establishing a solid
foundation through policies and obtaining high-quality
environmental data. As our policies and data quality improve, we
will shift our focus toward setting targets to manage material
climate-related impacts, risks, and opportunities. Continued data
collection will provide a strong foundation to measure and track
progress against targets and initiatives over time, ensuring
informed decisions and meaningful change.
As we aim to set GHG emissions targets in the coming years, we
recognize that, given our significant growth and future expansion
plans, it is more meaningful to track GHG emissions intensity
rather than focusing solely on total emissions. Emissions
intensity, defined as total emissions divided by either the number
of employees or our revenue, provides a clearer picture of our
emissions relative to our growth. This approach will help us better
align our environmental performance with our evolving business
operations.
E1-5: Energy use and energy mix
Our energy use is mainly based on renewable sources, with 95%
of energy consumption coming from renewable electricity. Fossil
energy accounts for a minimal share (3%), while nuclear energy
accounts for 2%. We will continue to improve our energy use by
evaluating efficiency opportunities and working with our landlords
for more climate-friendly office solutions.
For full table of energy use and mix, see table 3 in the appendix.
E1-6: Greenhouse gas emissions (Scope 1, 2 and 3)
Aider has no direct emissions (Scope 1), while our Scope 2
emissions from purchased electricity have increased by 69% from
2023 to 2024, mainly due to business growth and new office
space. Scope 3 emissions have increased by 35%, primarily
driven by the purchase of goods and services (+23%) and
employee commuting (+74%).
Our inventory includes the categories in the table below. We have
excluded several Scope 3 GHG emissions categories from our
inventory due to their negligible size. Additionally, the category
of franchises is not relevant to our organization as we do not
have any franchises.
Emissions are calculated according to Morescope’s
Environmental Economic Model (MEEM). MEEM is a leading
Environmentally Extended Multi-Regional Input-Output model that
converts financial transactions into detailed spend-based
emission estimates, accounting for sector-specific emission
intensities, global trade relations, and production technologies.
This ensures a data-driven and reliable approach to emissions
analysis.
We have calculated our GHG emissions intensity on both a
location-based and market-based approach, resulting in an
intensity of 2,408 tons per MNOK of net revenue.
The GHG intensity based on net revenue is calculated by dividing
total gross Scope 1, Scope 2, and Scope 3 emissions by our
reported net revenue, which is 1 339,606 MNOK. This figure
aligns with the net revenue reported in our financial statement on
page 8.
Scope
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Base year Current year
emissions (2023) emissions
Scope
1
Scope
2 (Location based)
Scope
2 (Market based)
None
8.94 tCO2e
8.94 tCO2e
None
15.34 tCO2e
15.34 tCO2e
2.1
Purchased electricity 8.94 tCO2e 15.34 tCO2e
Scope
3 2396.41 tCO2e 3225.87
tCO2e
3.1
Purchased goods 1910.18 tCO2e 2355.47
tCO2e
0.85 tCO2e 1.46 tCO2e
transportation
20.60 tCO2e 11.19 tCO2e
3.5
Waste generated in
operations
10.74 tCO2e 17.16 tCO2e
3.6
Business travel 103.32 tCO2e 225.83
tCO2e
3.7
Employee commuting 339.59 tCO2e 592.48
tCO2e
3.8
Upstream leased assets 11.13 tCO2e 22.29 tCO2e
The EU TAXONOMY
EU Taxonomy Background and scope
The EU taxonomy is a classification system designed to define
which economic activities can be considered environmentally
sustainable.
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The EU taxonomy framework (EU taxonomy Regulation
2020/852) primary goal is to redirect investments towards
sustainable projects. Contributing to the achievement of the
European Union's 2030 climate and environmental goals and
advancing the objectives outlined in the European Green Deal.
Our assessment below is in compliance with the regulation EU
2020/852 and the associated amendments to the annexes of
the Disclosure Delegated Act, introduced on the 27th of June
2023.
The Taxonomy Regulation establishes four key conditions for an
economic activity to be considered environmentally sustainable.
First, it must make a substantial contribution to at least one
environmental objective. Second, it must not cause significant
harm to any of the other five environmental objectives. Third, it
must comply with minimum safeguards, ensuring adherence to
social and governance standards. Finally, it must meet the
technical screening criteria set out in the Taxonomy Delegated
Acts.
Technical screening procedures
Aider has implemented the assessment of technical screening
criteria for the environmental objectives; 1. Climate Change
Mitigation, 2. Climate Change Adaptation, 3. Water and Marine
Resources, 4. Circular Economy, 5. Pollution Prevention and
Control, and 6. Biodiversity and Ecosystems according to the
EU Taxonomy.
An economic activity contributes substantially to the
environmental objective climate change mitigation where that
activity complies with the technical criteria for substantial
contribution to the stabilization of greenhouse gas
concentrations in the atmosphere at a level consistent with the
Paris Agreement.
In carrying out the process we have used specially adapted
software from one of our partners.
Eligible and aligned economic activities
Aider has established that economic activities qualify as eligible
if they can be assessed against the technical screening criteria
set out in the Climate Delegated Act and the Environmental
Delegated Act, and if they have the potential to be or become
taxonomy aligned. We have identified the following economic
activity as eligible for EU taxonomy reporting for the fiscal year
2024:
CCM 8.2 Data-driven solutions for GHG emissions
reductions
This activity refers to two of Aiders operations. The first
operation is within the sustainability team under the advisory
department. As a system provider, we enable customers to gain
a comprehensive understanding of their climate footprint
through Morescope.
The second operation under this category is with our subsidiary
company Grasp Labs As. Grasp Labs is a company who collect,
analyzes and organizes data from open web resources, and
make the data available for Aiders customers.
Evaluated activities which were not evaluated as eligible
Several activities were initially evaluated as eligible. However,
after a thorough review of Aider's operations and services, they
were ultimately classified as not eligible
Aider operates within activity 8.2 Computer programming,
consultancy, and related services. Our extensive tech
department specializes in system solutions, support,
consulting, and ERP system development. This activity falls
under the classification of Climate Change Adaptation (CCA).
To qualify under CCA, climate risk and vulnerability
assessment must be conducted, along with the establishment
of an expenditure plan. As these requirements have not been
met for the fiscal year 2024, this activity does not qualify under
the EU Taxonomy.
While Aider offers courses and certifications in Economics, this
does not fall under Activity 11 (Education), as that category is
specifically intended for schools. Similarly, Activity 8.1 (Data
processing, hosting, and related activities) was considered but
deemed inapplicable, as these services are provided through
third parties. Activity 4.1 (Provision of IT/OT data-driven
solutions) was also considered. However, Activity CCA 8.2
was deemed a more accurate classification, as Activity 4.1 did
not fully align with the company's core business related to IT
and software.
Determining whether eligible activities are aligned with
the taxonomy criteria
We have evaluated the activities based on the four conditions
outlined in the delegated acts. And for the fiscal year 2024,
Aider does not have any activities classified as taxonomy
aligned.
KPIs
The turnover KPI is calculated as Taxonomy-eligible turnover
divided by total turnover (Note 3 in the consolidated financial
statement). Similarly, the CapEx KPI is determined by dividing
Taxonomy-eligible CapEx by total CapEx (Notes 5, 6, 7, 13 &
15 in the consolidated financial statement). The OpEx KPI is
measured as Taxonomy-eligible OpEx divided by total OpEx,
in accordance with the EU Taxonomy legislation. Further
details on these KPIs are provided below.
Revenue is defined as Aider's total income from customer
contracts, along with other sources of income, based on our
consolidated revenue for the fiscal year 2024. CapEx includes
additions to tangible and intangible assets during the financial
year, accounting for acquisitions while excluding depreciation
and amortization. The OpEx KPI aligns with the EU Taxonomy
under Article 8 Delegated Act, Annex I, section 1.1.3.2,
covering expenditures related to day-to-day servicing towards
research and development, building renovations, short-term
leasing, and repair and maintenance.
During the calculations of the financial KPIs, we have taken
measures to avoid double counting. The eligible activities
share similar accounts, and dummy variables were used in
order to split the numbers into the correct activity.
To ensure the accuracy of our financial KPI calculations and
prevent double counting, we implemented specific measures.
Given that the eligible activities share similar accounts, we
utilized dummy variables to systematically allocate figures to
the correct activity. This approach allowed us to maintain data
integrity, ensuring that financial metrics accurately reflect the
performance of each activity without overlap or
misrepresentation.
Minimum Safeguards
The minimum safeguards are built on four essential pillars: We endorse the principles of the UN Guiding Principles on
human rights, taxation, corruption, and fair competition. These Business and Human Rights (UNGPs. We implement our
pillars underscore the EU’s dedication to promoting responsible commitment to these via our Code of Conduct, and other
and sustainable economic practices. internal policies and procedures.
Aider, and its subsidiaries, is committed to conducting business
in a responsible and upright manner and to respect human
rights through our activities, in line with the Aider’s Values.
Nuclear and fossil gas related activities
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Row Yes/NoNuclear energy-related activities
The undertaking carries out, funds or has exposures to research, development,
demonstration and deployment of innovative electricity generation facilities that produce
energy from nuclear processes with minimal waste from the fuel cycle.
1 No
2
The undertaking carries out, funds or has exposures to construction and safe operation of
new nuclear installations to produce electricity or process heat, including for the purposes of
district heating or industrial processes such as hydrogen production, as well as their safety
upgrades, using best available technologies.
No
3
The undertaking carries out, funds or has exposures to safe operation of existing nuclear
installations that produce electricity or process heat, including for the purposes of district
heating or industrial processes such as hydrogen production from nuclear energy, as well as
their safety upgrades
Fossil gas related activities
The undertaking carries out, funds or has exposures to construction or operation of electricity
generation facilities that produce electricity using fossil gaseous fuels.
No
4 No
5
The undertaking carries out, funds or has exposures to construction, refurbishment, and
operation of combined heat/cool and power generation facilities using fossil gaseous fuels.
No
6
The undertaking carries out, funds or has exposures to construction, refurbishment and
operation of heat generation facilities that produce heat/cool using fossil gaseous fuels.
No
SOCIAL INFORMATION
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S1: Own Workforce
S1-1: Policies related to own workforce
Aider operates in accordance with the Norwegian Working
Environment Act, the Equality and Anti-Discrimination Act, and
the Holiday Act, which form the foundation of our workforce
guidelines. These laws, along with our Employee Handbook and
Health, Safety and Environment Handbook (HSE Handbook),
guide our approach to occupational health and safety, diversity,
and inclusion.
We have established ethical guidelines emphasizing equality and
non-discrimination, supported by whistleblowing routines to
ensure a fair and safe working environment. Our core value,
"People First" is about our belief that, ultimately, our industry is
more about people than numbers. It also emphasizes that
people's unique perspectives are important to us as an
organization. At the same time, we know that diversity does not
create value by itself and can even be a source of complexity.
However, diversity done right will generate new ideas, better
business solutions, and a more vibrant workplace. We care
deeply about providing equal opportunities for all, and leveraging
different strengths, competencies and perspectives to create
value, and to put People First.
We have a Working Environment Committee (WEC) and
employee representatives as board members. Our Employee
Handbook outlines our culture and guiding principles, reflecting
our value-driven approach. Coordinated promotion processes
and salary adjustment processes with national-level calibration
are well established.
In line with our "People First" value, we mark Pride and religious
celebrations. Our largest offices are wheelchair accessible and
have rooms to pray or relax. Some offices collaborate with Nav to
offer work and language training. Our onboarding process
includes reading this and other policies. We have established
whistleblowing routines and a whistleblowing channel open to all
employees.
We seek to ensure that we build an organization of people than
can challenge status quo and deliver premium customer
experience through the recruitment process. Our statutory
statement on equality and anti-discrimination provides more
details on how we work with equality, diversity, and inclusion.
S1-2: Processes for engaging with own workforce and
workers’ representatives about impacts
Our employee engagement survey and formal employee-
manager conversations, conducted semi-annually, provide
platforms for all employees to offer input and feedback on
workplace conditions.
The employee-manager conversations are crucial for
development, motivation, and sharing thoughts and feedback.
They cover well-being, work tasks, goal setting, development,
and other relevant topics. We also encourage more frequent one-
on-one conversations between managers and employees.
The employee engagement survey, which is anonymous and
presented at an aggregated level, includes questions on
employee engagement, inclusion and diversity, the psychosocial
and physical work environment, and adherence to our values. It
also features open-ended questions for general feedback.
After each employee engagement survey, we evaluate the results
and establish action points based on employee feedback. We
also review and adjust the survey questions as needed.
Engagement with our workforce is otherwise followed up on an
ongoing basis. The HR Director is responsible for ensuring that
engagement happens and that results inform our approach.
Every office has a safety representative, and we
also have a main safety representative and an
employee representative. These representatives
serve on the Working Environment Committee
(WEC) alongside two management
representatives. The WEC addresses matters
related to the working environment, including HSE
issues, safety inspections, and preventive
measures. The committee meets four times a year,
with additional meetings as needed. Employees
can bring matters to the WEC through their safety
representative.
We do not collect data on origin, religion, disability,
or similar characteristics, ensuring that all
employees can provide feedback on the same
topics. Our statutory statement on equality and
anti-discrimination details our work on equality,
diversity, and inclusion, including goals for gender
balance at various position levels, especially in top
management.
S1-3: Processes to remediate negative impacts
and channels for own workforce to raise
concerns
We have not caused, contributed or been involved
to any material negative impact on our workforce.
Our whistleblowing routine, which is statutory for
Norwegian companies, allows employees to raise
concerns through a channel available in the
employee handbook and via a link in our HR
system. The details of this routine are described in
the employee handbook.
In addition to the whistleblowing channel, we have
regional HR personnel, safety representatives, and
a Working Environment Committee (WEC).
Employees can always speak to their regional HR
person if they have questions regarding workplace
conditions.
The HR Director is the sole receiver of concerns
raised through dedicated digital forms. Reports can
also be submitted in writing to an employer
representative, safety representative, union
representative, or lawyer. The recipient ensures the
report is followed up and handled by the HR
Director, who investigates within a reasonable time
and informs the whistleblower of the outcome
within 14 days. If the investigation takes longer
than 14 days, the whistleblower is notified. Once
the case is fully processed, the concerned
individual(s) are informed of the outcome. If the
whistleblower is anonymous, they will not be
informed. The Personal Data Act is observed in
processing all personal data, and confidentiality
rules are strictly followed. The employer ensures
the traceability of the whistleblowing process,
including preparing minutes from interviews. All
documentation is deleted in accordance with the
Personal Data Act once it is no longer necessary.
The Norwegian Working Environment Act, chapter 2A, addresses
whistleblowing provisions, and §4-1 requires the working
environment to be “fully satisfactory” and safeguard employees’
physical and psychosocial health. Whistleblowers are protected
against retaliation under §2A-2, which includes unfavorable
treatment resulting from whistleblowing. Aider ensures the
whistleblower’s working environment remains safe and
appropriate, with follow-up meetings unless the whistleblower
opts out or is anonymous.
S1-4: Taking action on material impacts on own workforce,
and effectiveness of those actions
Our semi-annual employee engagement survey and formal
employee-manager conversations are key platforms for
identifying areas for improvement, preventing negative impacts,
and promoting positive outcomes for our workforce.
Our employee and HSE handbooks outline routines, guidelines,
and best practices. Our HR strategy and ongoing efforts aim to
prevent and mitigate negative impacts while fostering positive
conditions for our employees. We have no reports of serious
negative impacts on employees.
We strive to create excellent working conditions, with office
spaces designed for ergonomic comfort, including quality chairs
and computer screens. Flexible working hours with core time
allow employees to balance work and personal needs. We also
hold digital company-wide meetings throughout the year to foster
a sense of community and share important updates.
We celebrate initiatives like World Mental Health Day, Football
Jersey Friday (organized by The Norwegian Childhood Cancer
Society), and Pride, both in our offices and on social media.
Additionally, we organize local social events and encourage
sports activities, with some offices participating in events like the
Holmenkollstafetten race.
The employee engagement survey addresses topics such as
engagement, personal development, workload, inclusion,
diversity, the work environment, and adherence to our values. It
includes open-ended questions for general feedback, is
anonymous, and results are presented in aggregate. Post-survey,
we evaluate results, establish action points, and adjust future
surveys as needed.
Our HSE Handbook includes emergency preparedness routines.
Each office has a security representative and a regional HR
representative available for various concerns. We have
established ethical guidelines, which will be implemented in 2025.
We continuously focus on employee development, enhancing
learning and development initiatives. The Working Environment
Committee (WEC) meets regularly, and our HR department
maintains a focus on employee well-being. Key resources
managing material impacts include the HR Director, top
management, the board, and the WEC.
Our transition towards a greener, climate-neutral economy has
not negatively impacted our employees.
S1-5: Targets related to managing material negative
impacts, advancing positive impacts, and managing
material risks and opportunities
The Working Environment Committee (WEC) plays a key role in
setting and reviewing targets related to material impacts, as
outlined in our HSE handbook. We regularly assess these goals
and their attainment during WEC meetings.
Employee involvement is integral to this process, facilitated
through our employee engagement survey and subsequent
follow-up actions. After each survey, we evaluate the results,
establish action points based on employee feedback, and
review the survey questions to make necessary adjustments for
future surveys.
S1-6: Characteristics of the undertaking’s employees
We have a total head count of 1271 employees, including 213
employees from acquired companies that have not yet been
merged into Aider AS. Beside from the total head count, data in
this report is based on a head count of 1058 employees,
including 396 men and 662 women. Over the reporting period
we have had an employee turnover rate of 15%. When
excluding temporary employees, trainees and cleaning
personnel, the turnover rate is 14% for the reporting period.
Throughout the year, Aider has acquired several companies.
Our analysis includes employee data from Aider AS, Aider
Sørøst AS, and Causa Nord AS in all data fields in S1.
Contractors are excluded from this data. Employee numbers are
reported as head count at the end of the reporting period.
Employee data is extracted from our HR system, which
continuously tracks all registered employees and any changes.
The number of non-guaranteed hours employees, part-time
employees, and temporary employees includes several cleaning
personnel and trainees who work as needed or for a limited
number of hours per week.
Characteristics of Aider’s
employees
by contract type and
Male Female Other Not disclosed
Total
gender (head count)
Number of total employees 491 780 None None
1271
Number of employees not yet 95 118 None None
213
merged
Number of employees merged 396 662 None None
1058
into Aider AS
Number of permanent 392 658 None None
1050
employees
Number of temporary 4 4 None None 8
employees
Number of non-guaranteed 30 32 None None 62
hours employees
Number of full time employees 352 563 None None
914
Number of part time 44 99 None None
144
employees
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S1-9: Diversity metrics
The gender distribution at top management level is 83 men and
39 women. The top management level includes the position
levels Partner and Director. The age distribution shows that 26%
of employees are under 30 years old, 48% between 30-50 years
old and 25% over 50 years old.
S1-13: Training and skills development metrics
The average number of training hours per employee is 60.73
hours for men and 53.62 hours for women.
The most important training in our company takes place through
day-to-day work with customers, tasks and colleagues. We work
actively using the work situation as an arena for learning. There
are also formalized programs for courses and training and the
employees are encouraged to ensure ongoing professional
development through the internal course offering. We have
therefore based this measurement on hours registered on the
time code for courses and academic update.
S1-14: Health and safety metrics
All employees are covered by our health and safety system,
which is based on legal requirements for statutory occupational
injury insurance and recognized guidelines. In 2024 we have no
fatalities or work-related accidents
S1-15: Work-life balance metrics
100 % of our employees are entitled to family-related leave
through The Norwegian National Insurance Act (Folketrygdloven)
when becoming a parent. This was relevant for and exercised by
6.72% of the total workforce, of which 43 % were men and 57 %
were women. In total this was 60 people.
S1-16: Remuneration metrics
The ratio of the contractual annual salary of the CEO to the
median contractual annual salary for all employees was 3,6. We
have a higher share of men in the top management level, and a
higher share of women in the associate and middle management
levels. The salary ratio with a split on employee categories, are
shown in the following table.
Distribution
of
employees
(head
count)
Under 30
years old
Between
30 and 50
years old
Over 50
years old
Male 12 % 17 % 9 %
Female 14 % 32 % 16 %
Other None None None
Not
disclosed
None None None
S1-10: Adequate wages
Salaries are set locally based on market conditions, and we do
not follow national benchmarks, but adapt to competitive wage
levels in relevant markets.
S1-11: Social protection.
All employees are covered by The Norwegian National Insurance
Act (Folketrygdloven) for various benefits.
Under Chapter 8, employees under 67 years are entitled to full
sickness benefits for up to 52 weeks, those aged 67–70 years
are entitled to sickness benefits for up to 60 days provided they
have earned pensionable income, and employees over 70 years
are not entitled to sickness benefits from the National Insurance
Scheme.
Chapter 4 covers unemployment benefits, with conditions for
entitlement detailed in the legal text.
All employees are also covered by occupational injury insurance
through the employer's insurance policy. Additionally, they are
covered by Chapter 12 for disability benefits, Chapter 8 for sick
pay, and Chapter 11 for work assessment allowance, when
conditions are met.
Chapter 14 ensures all employees are covered for parental pay.
Chapters 19 and 20 cover retirement pensions, and employers
are required to establish pension schemes according to The Act
on Mandatory Occupational Pension (OTP Act), The Act on
Corporate Pensions (Foretakspensjonsloven), and The Act on
Defined Contribution Pensions in Employment
(Innskuddspensjonsloven).
We comply with all the legal requirements mentioned above.
S1-12: Persons with disabilities
We do not collect data on employees' disabilities, in line with the
Equality and Anti-Discrimination Act.
Employee category
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Salary ratio (salary for women
/ salary for men).
Associates and Senior
Associates
1.04
Managers and Senior
Managers
0.93
Partners and Directors 0.96
At Aider we are clear that equal work should be remunerated
equally in the local markets. We do not accept any
discrimination or unjust remuneration. Differences typically
arise with different work and educational backgrounds,
competencies, department affiliation (accounting, payroll,
advisory or tech), areas of responsibility, gender distribution
across position levels or employee categories, and
geographical differences. These factors can explain the
majority of the gender pay gap.
This analysis was done on the basis of our salary system,
where all current employees are registered, and was
calculated based on all employees working more than 50%.
S1-17: Incidents, complaints and severe human rights
impacts
During the reporting period, we received one complaint
through our whistleblowing channels. This was handled
according to our routines. No serious human rights violations
or incidents related to the workforce have been reported, nor
have we received any fines or penalties. Our HR director is
responsible for following up any reported incidents or
complaints. We have also conferred with our CEO on this
topic. The routine for filing complaints is described in S1-3
above.
GOVERNANCE INFORMATION
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G1: Business Conduct
The Board of Directors holds overall responsibility for Aider's
business conduct, overseeing ethical practices, compliance, and
risk management. Governance of business conduct is integrated
into strategic decision-making to ensure adherence to anti-
corruption measures, supplier due diligence, and ethical
guidelines. See governance chapter as part of ESRS 2 for more
information about Aider’s management.
G1-1 Business conduct policies and corporate culture
Aider builds its business on a strong value base, prioritizing
people and maintaining high ethical standards. Our corporate
culture is rooted in our employee handbook, which includes our
core values, Code of Conduct, and internal responsible business
practice procedures. Compliance with the Anti-Money Laundering
Act and regulations related to corruption is integrated into our
onboarding and continuous training.
To ensure transparency and compliance, we have a
whistleblowing system that allows employees to report concerns
anonymously if needed. The HR department handles
whistleblowers, protects them from retaliation, and ensures all
cases are managed confidentially and objectively. The
whistleblower procedure is described in S1-3.
Aider complies with national Norwegian laws, including the
Whistleblowing Act, Working Environment Act, and Money
Laundering Act, as well as EU regulations such as Directive
2019/1937 on Whistleblowing. We also adhere to the Norwegian
regulation for accounting, the GRFS, and the Norwegian
accounting act. These regulations require us to maintain
transparent and protected channels for employees to report
concerns, safeguard whistleblowers from retaliation, and ensure
compliance with ethical and legal standards, particularly in
accounting and consulting work.
We have zero tolerance for corruption, bribery, extortion, fraud,
and money laundering, as clearly formulated in our Code of
Conduct. Additionally, we follow the ethical guidelines established
by our industry organization, Regnskap Norge, specifically for
accountants. We believe these measures are sufficient to prevent
both internal and external corruption and bribery.
Beyond what is stated in the employee handbook, more
comprehensive training is provided within each consulting
department, tailored to their specific fields. These training
sessions are mandatory for all new employees and vary in
frequency depending on the department. The functions most at
risk are our accounting personnel who work directly with our
customers' financials and accounting.
G1-2 Management of relationships with suppliers
Aider places great importance on maintaining strong relationships
with our partners and suppliers. We ensure timely payments
through well-established and efficient payment procedures, which
are regularly monitored for compliance. Our approach to
suppliers aligns with the Norwegian Transparency Act. See
subchapter GOV-4 for more information about due diligence in
relation to our suppliers.
Our procurement policy governs supply-side contractual partners
and sets expectations for both social and environmental
sustainability. We have a clear authorization matrix regulating
who can perform purchases and have developed a Supplier
Code of Conduct to guide our interactions.
G1-3 Prevention and detection of corruption and bribery
As a leading player in accounting and consulting services, we
comply with extensive anti-money laundering regulations. All
employees, regardless of position, participate annually in anti-
money laundering training, including measures to uncover
suspicious transactions related to corruption and financial crime.
In 2025, we implemented a new ethics policy that reinforces our
zero tolerance for corruption, bribery , extortion, fraud, money
laundering, and other unethical practices. All incidents related to
corruption and bribery are handled through reporting routines
described in the employee handbook, with HR as responsible for
follow-up. Reported cases are escalated to regional or national
management bodies if necessary.
Aider's anti-money laundering policy is available on the intranet,
where all employees are required to familiarize themselves with
relevant policies as part of the onboarding process. Anti-money
laundering and GDPR training is mandatory for all employees. By
December 2024, 100% of all employees had completed the
necessary training.
G1-4 Incidents of corruption or bribery
Aider is committed to dealing with cases of corruption or bribery
in a prompt, independent and objective manner. Our
whistleblowing channel ensures that concerns can be reported
anonymously, and HR acts as an independent body in the
investigation of such cases. As of December 2024, we have no
convictions nor fines for violation of anti-corruption and anti-
bribery laws.
All employees have completed a 2-hour computer based
mandatory anti-money laundering and GDPR training, but there
are currently no dedicated training modules for corruption
prevention beyond this.
G1-5 Political influence and lobbying activities
Aider has no political advocacy or lobbying activities. Any public
advocacy lies with the company's CEO, and our industry
association, Regnskap Norge , which acts as our voice in
regulatory matters. We do not make financial or non-financial
contributions to political parties or organizations.
Furthermore, none of our management members have held
positions in public administration in the last two years prior to
joining Aider.
G1-6 Payment practices
Aider maintains efficient payment routines to ensure timely
payments to our suppliers. The average payment time is 18
days.
We operate with standard payment terms of 30 days for large
suppliers and 15 days for small and medium-sized suppliers. As
of today, 83% of our payments are in accordance with these
terms. We have 0 outstanding legal proceedings for late
payments.
Our payment practices are taken directly from the ERP system
Xledger, and we closely follow-up payment routines to ensure
stability and good relationships with our suppliers.
ESRS INDEX
This is an index showing how the various detailed requirements in the ESRS have been addressed in our sustainability report. The
overview has been prepared by the European Financial Reporting Advisory Group (EFRAG). All non-material and voluntary
requirements that have not been addressed have been removed from the overview to reduce the number of listed requirements.
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ESRS Standard ESRS Reference code Discolusure Requirement Page number
ESRS 2
BP-1
General basis for preparation of the sustainability
statement
41
BP-2 Disclosures in relation to specific circumstances 41
GOV-1
The role of the administrative, management and
supervisory bodies
42
GOV-2
Information provided to, and sustainability matters
addressed by the administrative, management and
supervisory bodies
42
GOV-3
Integration of sustainability-related performance in
incentive schemes
43
GOV-4 Statement on due diligence 43
GOV-5
Risk
management and internal controls over sustainability
reporting
43
SBM-1 Strategy, business model and value chain 44
SBM-2 Interests and views of stakeholders 44
SBM-3
Material impacts, risks and opportunities and their
interaction with strategy and business model
44
IRO-1 and IRO-2 Double materiality assessment 45
ESRS E1
E1-1 Transition plan climate change mitigation 46
E1-2
Policies related to climate change mitigation and
adaptation
47
E1-3
Actions and resources in relation to climate change
policies
47
E1-4
Targets related to climate change mitigation and
adaptation
47
E1-5 Energy consumption 47
E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions 47
ESRS S1
S1-1 Policies related to own workforce 50
S1-2
Processes
for engaging with own workforce and workers’
representatives about impacts
50
S1-3
Processes to remediate negative impacts and channels
for own workforce to raise concerns
50
S1-4
Taking action on material impacts on own workforce, and
effectiveness of those actions
51
S1-5
Targets related to managing material negative impacts,
advancing
positive impacts, and managing material risks
and opportunities
51
S1-6 Characteristics of the undertaking’s employees 51
S1-9 Diversity metrics 52
S1-10 Adequate wages 52
S1-11 Social protection 52
S1-12 Persons with disabilities 52
S1-13 Training and skills development metrics 52
S1-14 Health and safety metrics 52
S1-15 Work-life balance metrics 52
S1-16 Remuneration metrics 52
S1-17 Incidents, complaints and severe human rights impacts 52
ESRS G1
G1-1 Business conduct policies and corporate culture 53
G1-2 Management of relationships with suppliers 53
G1-3 Prevention and detection of corruption and bribery 53
G1-4 Incidents of corruption or bribery 53
G1-5 Political influence and lobbying activities 53
G1-6 Payment practices 53
APPENDIX
Status measures from 2024
Explanation Status as of Jan 2025
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Action Area
General
Implement Environmental KPIs for
Management
- Integrate environmental considerations as part of the
To be discussed with new owner
company's governance parameters
- Integrate ESG considerations when establishing the
audit committee
Formalize Quality Management
Climate Change
Implement Travel Policy
The audit committee will approve the sustainability
report
- Improve procedures for booking necessary travel Travel policy approved
Implement Procurement Policy
- Purchase climate-friendly products and services
- Improve supplier overview and procurement control
Procurement policy approved
Supplier Code of Conduct policy approved
Secured at the largest office in Oslo, overview
obtained for most other offices. Information posted on
intranet about the Waste Regulations.
Not started, continued into 2025
- Ensure sorting in accordance with the Waste
Ensure Waste Management Quality
Regulations at all offices
Technical Solution for Extracting
Travel Data
Social
- More granular and precise data
Implement Supplier Code of
Conduct and Procurement Policy
- Strengthen work on the Transparency Act and due
diligence assessments in the supply chain
Supplier CoC and procurement policies approved
Internal Code of Conduct/ethical guidelines approved
Business Conduct
Extended Training on GDPR and
Anti-Money Laundering
- Update training materials related to anti-money
laundering and handling GDPR considerations
- Review the current status of all our services
All employees completed digital training in 2024
Taxonomy KPI Tables
KPI TABLE 1 - TURNOVER
Financial year 2024 Year Substa n ti al Contribution Criteria
D NS H criteria
("Does Not Signi ficantly Harm")
Mini mum Sa f eg u ard s (17)
Proportion of
Taxonomy-
aligned (A.1.)
or -eligible
(A.2.) turnover,
year 2023 (18)
Category
(enabling
activity)
(19)
Category
(transitiona
l
activity)
(20)
Econo mic Activities (1) Code (2) Turnover (3)
Proportion of Turnover
{20 2 3} (4)
Clim a te Change
Mitigation (5)
Clim a te Change
Adaptation (6)
Water (7)
Polluti on (8)
Circular Econom y (9)
Biodiversity (10)
Clim a te Change
Mitigation (11)
Clim a te Change
Adaptation (12)
Water (13)
Polluti on (14)
Circular Econo my (15)
Biodiversity (16)
(Amount in NOK 1000) %
Y; N;
N/EL
Y; N;
N/EL
Y; N;
N/EL
Y; N;
N/EL
Y; N;
N/EL
Y; N;
N/EL
Y/N Y/N Y/N Y/N Y/N Y/N Y/N % E T
B. TAXONOMY-NON-EL IG IBLE ACTIVITIES
Turnover of Taxonomy - no n- eligibl e activities 1 329 548 9 9 ,2 %
TO TAL 1 339 606 100 %
A.2. Taxonomy-Eligible but not environmentally sustainable activities (not Taxonomy-aligned activities)
EL;
N/EL
EL;
N/EL
EL;
N/EL
EL;
N/EL
EL;
N/EL
EL;
N/EL
Data
-driven solutions for GHG emissions reductions CCM 8.2 10 058 0,8% EL N/EL N/EL N/EL N/EL N/EL
Turnover of Taxonomy- eli gible but not environmentally
sustai nab l e activities (not Tax onom y -ali g ne d activities) (A.2)
10 058 0 ,8 %
0,8% 0,0% 0,0% 0,0% 0,0% 0,0%
A. Turn over of Taxonomy-eligi ble activities (A.1. + A.2.)
10 058 0 ,8 % 0 ,8 % 0 ,0 % 0 ,0 % 0 ,0 % 0 ,0 % 0 , 0 %
A. TAXONOMY-E LIGIBL E ACTIVITIES
A.1. Environmentally sustainable activities (Taxonomy-aligned)
Turnover of environmentally sustainable activities (Taxonomy-
aligned) (A.1)
0 0,0% 0,0% 0,0% 0,0% 0,0% 0,0% 0,0%
Y Y Y Y Y Y Y
Of which enabling 0 0,0%
0,0% 0,0% 0,0% 0,0% 0,0% 0,0%
Y Y Y Y Y Y Y
E
Of which transitional 0
0,0% 0,0%
Y Y Y Y Y Y Y
T
KPI TABLE 2 - CAPEX
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Financial year 2024 Year Substa n ti al Contribution Criteria
D NS H criteria
("Does Not Signi ficantly Harm")
Mini mum Sa f eg u ard s (17)
Proportion of
Taxonomy-
aligned (A.1.)
or -eligible
(A.2.) capex,
year 2023 (18)
Category
(enabling
activity)
(19)
Category
(transitiona
l
activity)
(20)
Econo mic Activities (1) Code (2) Ca pEx (3)
Proportion of Cap E x
{20 2 3} (4)
Clim a te Change
Mitigation (5)
Clim a te Change
Adaptation (6)
Water (7)
Polluti on (8)
Circular Econom y (9)
Biodiversity (10)
Clim a te Change
Mitigation (11)
Clim a te Change
Adaptation (12)
Water (13)
Polluti on (14)
Circular Econo my (15)
Biodiversity (16)
(Amount in NOK 1000) %
Y; N;
N/EL
Y; N;
N/EL
Y; N;
N/EL
Y; N;
N/EL
Y; N;
N/EL
Y; N;
N/EL
Y/N Y/N Y/N Y/N Y/N Y/N Y/N % E T
B. TAXONOMY-NON-EL IG IBLE ACTIVITIES
Ca pEx of Taxonomy- non- eligi ble activities 2 091 289 9 9, 7%
TO TAL 2 096 865 100 %
A.2. Taxonomy-Eligible but not environmentally sustainable activities (not Taxonomy-aligned activities)
EL;
N/EL
EL;
N/EL
EL;
N/EL
EL;
N/EL
EL;
N/EL
EL;
N/EL
Data
-driven solutions for GHG emissions reductions CCM 8.2 5 576 0,3% EL N/EL N/EL N/EL N/EL N/EL
Ca pEx of Taxonomy-eligible but not environmentally sustainable
activiti es (not Taxonomy-alig ned activities) (A.2)
5 576 0 ,3 %
0,3% 0,0% 0,0% 0,0% 0,0% 0,0%
A. C apE x of Taxonomy- eli gi ble activi ties (A.1. + A.2.)
5 576 0 ,3 % 0 ,3 % 0 ,0 % 0 ,0 % 0 ,0 % 0 ,0 % 0 , 0 %
A. TAXONOMY-E LIGIBL E ACTIVITIES
A.1. Environmentally sustainable activities (Taxonomy-aligned)
Ca pEx of environmentally sustainable activities (Taxonomy-
aligned) (A.1)
0 0,0% 0,0% 0,0% 0,0% 0,0% 0,0% 0,0%
Y Y Y Y Y Y Y
Of which enabling 0 0,0%
0,0% 0,0% 0,0% 0,0% 0,0% 0,0%
Y Y Y Y Y Y Y
E
Of which transitional 0
0,0% 0,0%
Y Y Y Y Y Y Y
T
KPI TABLE 3 - OPEX
Financial year 2024 Year Substa n ti al Contribution Criteria
D NS H criteria
("Does Not Signi ficantly Harm")
Mini mum Sa f eg u ard s (17)
Proportion of
Taxonomy-
aligned (A.1.)
or -eligible
(A.2.) opex,
year 2023 (18)
Category
(enabling
activity)
(19)
Category
(transitiona
l
activity)
(20)
Econo mic Activities (1) Code (2) OpEx (3)
Proportion of OpEx
{20 2 3} (4)
Clim a te Change
Mitigation (5)
Clim a te Change
Adaptation (6)
Water (7)
Polluti on (8)
Circular Econom y (9)
Biodiversity (10)
Clim a te Change
Mitigation (11)
Clim a te Change
Adaptation (12)
Water (13)
Polluti on (14)
Circular Econom y (15)
Biodiversity (16)
(Amount in NOK 1000) %
Y; N;
N/EL
Y; N;
N/EL
Y; N;
N/EL
Y; N;
N/EL
Y; N;
N/EL
Y; N;
N/EL
Y/N Y/N Y/N Y/N Y/N Y/N Y/N % E T
B. TAXONOMY-NON-EL IG IBLE ACTIVITIES
OpEx of Taxonomy-n on-eligibl e activities 9 478 9 8,6 %
TO TAL 9 610 100 %
A.2. Taxonomy-Eligible but not environmentally sustainable activities (not Taxonomy-aligned activities)
EL;
N/EL
EL;
N/EL
EL;
N/EL
EL;
N/EL
EL;
N/EL
EL;
N/EL
Data
-driven solutions for GHG emissions reductions CCM 8.2 133 1,4% EL N/EL N/EL N/EL N/EL N/EL
OpEx of Taxonomy-eligible but not environmentally sustainable
activiti es (not Taxonomy-alig ned activities) (A.2)
133 1 ,4 %
1,4% 0,0% 0,0% 0,0% 0,0% 0,0%
A. OpEx of Taxonomy-eligible activiti es (A.1. + A.2.)
133 1 ,4 % 1 ,4 % 0 ,0 % 0 ,0 % 0 ,0 % 0 , 0 % 0 , 0%
A. TAXONOMY-E LIGIBL E ACTIVITIES
A.1. Environmentally sustainable activities (Taxonomy-aligned)
OpEx of environmentally sustainable activities (Taxonomy-
aligned) (A.1)
0 0,0% 0,0% 0,0% 0,0% 0,0% 0,0% 0,0%
Y Y Y Y Y Y Y
Of which enabling 0 0,0%
0,0% 0,0% 0,0% 0,0% 0,0% 0,0%
Y Y Y Y Y Y Y
E
Of which transitional 0
0,0% 0,0%
Y Y Y Y Y Y Y
T
Other tables:
TABLE 1: MATERIAL TOPICS
Theme Sub-theme Impact materiality
Financial
materiality
Impacts
E1 - Climate Change E1 -Climate change adaption Material Not Material
S1 - Own Workforce S1 - Working conditions
S1 - Other work-related rights
Material
Material
Material
Not Material
G1
- Business Conduct G1 - Corporate culture Material Material
G1 - Management of suppliers
G1 - Political engagement and lobbying
G1 - Corruption and bribery
Material
Material
Material
Not Material
Not Material
Not Material
TABLE 2: BIGGEST NEGATIVE AND POSITIVE IMPACTS, AS WELL AS OUR MOST FINANCIALLY MATERIAL IMPACTS
Nr Biggest Negative Impacts Biggest Positive Impacts Most Financially Material Impact
1
Employee commuting Our services help provide information to the markets Purchase of goods and
services
2
Company mandated overtime Good payment routines Company mandated overtime
3 Purchase of goods and services
Sector with mandated training; focus on development;
hiring of inexperienced candidates
Good salary routines
4 Electricity usage Good salary routines Performing OECD Due diligence
5 Purchase of IT-products
memberships in Regnskap Norge and partaking in other
public forums
Acquiring a lot of smaller companies
6 Waste generated in operations Our sustainability advisory services Electricity usage
7 Employee travel
Aquiring a lot of smaller
companies
Good employee handbook Our sustainability advisory services
8 Equal pay for equal work policy Equal pay for equal work policy
9 Purchase of software Performing Due Diligence
Sector with mandated training; focus on development; hiring of
inexperienced candidates
TABLE 3: ENERGY USE MIX
Energy use mix kWh
% of total
consumpti
on
Fuel consumption from coal and coal products None
Fuel consumption from crude oil and petroleum products None
Fuel consumption from natural gas None
Fuel consumption from other fossil sources None
Consumption
of purchased or acquired electricity, heat, steam or cooling from fossil
sources
94 541
Total
energy consumption from fossil sources 94 541 3%
Total
energy consumption from nuclear sources 54 134 2%
Fuel
consumption from renewable sources None
Consumption
of purchased or acquired electricity, heat, steam, and cooling from renewable
2 971 488
sources
Consumption
of self-generated non-fuel renewable energy None
Total
energy consumption from renewable sources 2 971 488
95%
Total
energy consumption related to own operations 3 120 164
100%
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Undertegnede
Andreas Vik
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Kristian Thaysen
Daglig leder
Agenda Risk AS (925 206 636)
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