Measurement · Mandatory reporting
Annual sustainability reporting that stands up.
CSRD and ESRS, GRI, SBTi targets and human rights and environmental due diligence, in one reporting cycle you can evidence line by line.
Talk to usReporting is no longer voluntary.
Sustainability reporting has moved from a communications exercise to a filing obligation. The EU's Corporate Sustainability Reporting Directive (CSRD) sets the requirement, the European Sustainability Reporting Standards (ESRS) set the format, and the numbers inside are subject to assurance. In the UK, Sustainability Disclosure Standards aligned to ISSB follow the same direction.
The practical consequence is that a figure in your annual report now needs a documented method, a traceable source and a person accountable for it. That is a data and governance problem before it is a writing problem.
CSRD and ESRS.
We work out whether you are in scope and from which financial year, then map each ESRS disclosure requirement to the data you hold, the data you can get from suppliers, and the data that does not exist yet. The output is a gap list with owners and dates, not a generic checklist.
Where a datapoint cannot be sourced credibly for this cycle, we say so and document the basis for omission. That is a defensible position. An unsupported estimate is not.
GRI and voluntary frameworks.
Many organisations already report against GRI and want to keep that continuity as mandatory reporting lands. We reconcile the two so you collect data once and disclose it in both places, rather than running parallel reporting exercises that disagree with each other.
SBTi targets.
Science Based Targets initiative validation requires a defensible base year, complete Scope 3 coverage and a reduction pathway you can actually deliver against. We build the inventory and the pathway together, so the target you submit is one you can report progress on for the next decade.
The most common failure is a target set on an incomplete Scope 3 boundary, which has to be restated later. Restatement is expensive and it is read as a credibility problem.
HREDD: human rights and environmental due diligence.
Due diligence obligations sit alongside disclosure. HREDD requires you to identify, prevent and account for adverse human rights and environmental impacts in your own operations and in your supply chain, and to show the process you followed.
We design due diligence that produces a record: risk assessment, prioritisation, actions taken, grievance routes and remediation. The same evidence base supports your ESRS social disclosures and your responses to buyer and investor questionnaires.
Assurance-ready by design.
Limited assurance is already the floor and reasonable assurance is coming. Verification is far cheaper when the underlying system was built for it, so we structure reporting so that every published number is traceable from raw data to disclosure, with the method and any estimation documented as you go.
Done this way, the assurance visit is a confirmation rather than a remediation exercise.
What you get
Deliverables
Scope and timing note
Which regimes apply to you, from which reporting year
Disclosure gap register
Datapoint by datapoint, with owners and dates
Reporting data model
One collection process feeding every framework
Target and pathway pack
Base year, Scope 3 boundary and reduction trajectory
Due diligence record
HREDD process, actions and remediation evidence
Assurance file
Method notes and audit trail for each published figure
Get your reporting year under control.
Start with the free assessment: which reporting regimes apply to you, what you can already evidence, and what has to be built before your next disclosure. If you would rather talk it through, book a call instead.
Free. 90 minutes of your team's time. Written findings back within 10 working days.