Internal resource efficiency

As a development bank, we have a responsibility to use natural resources prudently. We have self-imposed targets to further improve our environmental footprint. This commitment is also embedded in our internal structures. The IBB Services department is responsible for technical building management as well as infrastructural and commercial facility management for the entire IBB Group and reports directly to the Board Member for Market Operations. The primary goal for the past financial year was to achieve climate-neutral banking operations. Specific measures have been defined to achieve these goals and relevant data is being collected to track their fulfilment.

The IBB's strategy emphasises the careful and conscious use of resources to minimise CO₂ emissions resulting from its business activities. The building management for the entire IBB Group is carried out internally. This is in line with the Group's goal of consistently reducing resource consumption and compensating for unavoidable impacts. To achieve ongoing positive environmental results, the Group relies on resource-conserving, energy-efficient technology, district heating, energy-saving IT hardware, and 100 % certified green electricity sourced from solar energy. Since 2015, the Group has compiled an ecological balance sheet of its data and consumption figures in accordance with the standards set by the Association for Environmental Management and Sustainability in Financial Institutions (VfU). This allows for comparison of standardised data with other financial institutions. This is based on the VfU guidelines and the conversion factors from the 2024 update.

By participating in seminars, the IBB continually integrates new insights into its environmental management approach.

In accordance with the EU Energy Efficiency Directive (2012/27/EU) and the German Energy Services Act (EDL-G), Investitionsbank Berlin is required to carry out an energy audit in accordance with DIN EN 16247-1 every four years. Alternatively, the implementation of an energy management system according to ISO 50001 or an environmental management system with energy aspects was examined. After a cost-benefit analysis, it was decided to continue with the energy audit.

The IBB actively supports political and societal sustainability efforts and implements all feasible measures within its own operations to conserve resources and maintain sustainable business practices across the Group. Regular energy reviews with the technical building management team continuously identify and implement further optimisation opportunities for electricity, heating energy, and water consumption.

The IBB Group is committed to responsible use of natural resources and pursues set goals to optimise the ecological impact of its business activities. Climate and environmental protection in bank’s operations includes the careful use of natural resources, waste reduction, and the protection of air, water, and soil. Key resources for the IBB include paper, fuel, energy, water, and waste.

Paper is one of the most significant resources used by the IBB, offering substantial optimisation potential in both quantity and quality. As part of ongoing digitalisation efforts, internal processes are being shifted from paper-based to digital communication. For instance, digital signatures for all internal forms have been in use since 1 January 2019. Letters to customers and partners are sent electronically. Options for waste reduction and optimisation are regularly reviewed.

Due to its inner-city location and its business activities as a service provider in an office building without production facilities, there are no significant risks to natural resources and the ecosystem.

Since 2019, approximately 50,000 bees have been housed on the green roof.

All monitors, PCs, and multifunction devices meet at least one certification standard such as Energy Star, EPEAT, or TCO.

The following natural resources were used in 2025:

• Fuel from non-renewable sources (petrol and diesel)
• Electricity from renewable sources (in accordance with the EEG) and other renewable energy
• Heating energy from the district heating network from combined heat and power generation
• Water from the municipal waterworks
• Paper from sustainable forestry

Since 2014, IBB has been recording the amount of CO₂ emissions caused by its banking activities. The data is collected through a survey, evaluated and assessed annually (see GRI 305-1 to 305-3).

In 2025, the greenhouse gas emissions (CO₂) for Scopes 1 to 3 amounted to 516.23 tonnes of CO₂. The direct GHG emissions result from the consumption of fossil fuels for company cars and for the emergency power supply in the amount of 2.94 tonnes.

• Scope 1 emissions have increased as a result of the change of diesel fuel in the emergency generator.
• For Scope 2, the VfU factor for district heating from the average mix (Germany) has been used in recent years, and since 2021 the VfU factor for district heating from cogeneration has been used. This results in a significant reduction in emissions.
• For Scope 3, the VfU factor for the upstream chain for electricity/district heating and vehicle fleet/emergency diesel has been used from 2021. The supply of electricity from solar energy means that there are no more CO₂ emissions in the upstream chain.

Indirect energy-related GHG emissions result from the consumption of electricity from purely renewable sources and district heating from combined heat and power plants amounting to 506.72 tonnes of CO₂ for heating and ventilating the building. As part of an established regular energy review, the ventilation systems were reviewed and a CO₂ saving of 24 tonnes/year was achieved by reducing the operating time (see balance sheet 305-2 to 305-5).

The remaining indirect GHG emissions result from business air travel, amounting to 5.13 tonnes of CO₂. The intensity of GHG emissions is 0.34 tonnes of CO₂ per capita per year.

The operation of the standby power supply is necessary to ensure the continued operation of the business/building in the event of a power failure. For this purpose, a functional test is carried out regularly, which requires the system to be put into operation.

With the German government's Energy Saving Ordinance (EnSikuMaV) from 1 September 2022 (e.g. lowering room temperatures to 19 degrees), we have been able to achieve further energy savings. IBB has been an ADFC-certified “bicycle-friendly company” since 2017. In addition to CO₂-neutral transport, the aim is to further improve the health, performance and motivation of our employees.