ESG Reporting

To inform and engage your stakeholders, customers, employees, and other partners, you need a state-of-the-art report on your progress in terms of sustainable development. We assist you in the creation from start to finish of attractive sustainability reports, including data collection, copywriting and layout according to your corporate identity. We ensure compliance with the following standards: 

• Corporate Sustainability Reporting Directive (CSRD) through the European Sustainability Reporting Standards (ESRS), 

• Voluntary Small and Medium Enterprise (VSME) by the VSME-European Sustainability Reporting Standard (VSME-ESRS), 

• Global Reporting Initiative (GRI) standards or 

• Integrated Reporting Framework (IR). 

Whether you need help with monitoring, data collection, or copywriting, we’ve  got you covered. 

Navigating the mandatory and voluntary reporting

The transition towards structured sustainability reporting represents a fundamental change in how organizations manage information, define priorities, and communicate with stakeholders. For many companies, the Corporate Sustainability Reporting Directive (CSRD) introduces new requirements that go way beyond existing non-financial disclosures.

Understanding whether and when these obligations apply is a critical first step. This depends on factors such as company size, listing status, and geographical presence. For international companies with activities in Europe, this often requires a careful assessment of scope and timing.

We help translate the technical requirements of the European Sustainability Reporting Standards (ESRS) into clear and workable steps. Rather than approaching reporting as a purely compliance-driven exercise, we focus on building a structured process that can be integrated into existing operations.This allows organizations to gradually develop the internal capabilities needed to manage sustainability data in a consistent way.

At the same time, many organizations choose to start reporting before it becomes mandatory. Market expectations from customers, financial institutions, and supply chain partners often play an important role here. The Voluntary Sustainability Reporting Standard for SMEs (VSME) offers a structured yet accessible framework for companies that want to respond to these expectations without immediately adopting the full complexity of CSRD. The outcomes of voluntary reporting vary from a simple differentiation factor to securing position in the value chain of CSRD clients, and accessing financing more easily.

Reporting channels and formats

Selecting appropriate reporting channels and formats helps ensure that the message remains clear, accessible, and aligned with professional expectations.

For organizations subject to CSRD, complex reporting expectations require advanced digital tools and well structured formats. . This includes machine-readable formats such as XHTML, which improve comparability for analysts, investors, and regulators. These formats also require a more structured approach to data management and documentation.

Beyond technical requirements, organizations often consider how sustainability information fits within their broader communication strategy. Some choose to integrate sustainability into their annual report, combining financial and non-financial performance into a single document. Others opt for a dedicated sustainability report, allowing for more detailed explanations and a focused narrative.

In addition to formal reports, companies increasingly use their corporate website and professional platforms such as LinkedIn to share updates and provide ongoing transparency. These channels complement formal reporting and help keep stakeholders informed throughout the year.

A collaborative approach to the reporting process

Developing a sustainability report is not a standalone exercise. It requires input from different parts of the organization, ranging from finance and operations to HR and procurement. A collaborative approach helps ensure that the report reflects actual practices and is supported internally.

We work closely with your teams to structure this process in a manageable way. By combining workshops, interviews, and data reviews, we help gather the necessary information while keeping the workload realistic. This approach also helps build internal alignment around sustainability priorities and reporting expectations.

Rather than positioning reporting as an isolated task, we see it as part of a broader process of organizational development. It creates an opportunity to better understand existing activities, identify gaps and opportunities;and define next steps.

Double materiality assessment

A key component of ESG reporting under CSRD is the double materiality assessment. This assessment looks at sustainability from two perspectives: the impact of your organization on the environment and society, and the impact of sustainability-related risks and opportunities on your financial performance.

By grounding this assessment in documented input and a transparent methodology, organizations can demonstrate that their priorities are well-founded and aligned with regulatory expectations.

Accurate data collection and management

Reliable reporting depends on the availability of accurate and consistent data. In practice, this often requires gathering information from different systems, departments, and locations.

We support organizations in setting up a structured approach to data collection. This includes identifying relevant data points, clarifying responsibilities, and establishing validation steps. The objective is not only to collect data for reporting purposes, but also to improve the overall quality and consistency of sustainability information over time.

Clear documentation and a well-organized data structure are essential, especially in view of increasing scrutiny from auditors and stakeholders. Data gathering and consolidation is the step where companies struggle the most. We bring a 20+ years of experience perspective to the table and help you set up solid foundations to start building your report safely.

Alignment with global reporting frameworks

Sustainability reporting is shaped by a range of international frameworks and standards. Aligning with these frameworks helps ensure that disclosures are consistent, comparable, and recognized by external stakeholders.

This alignment also helps avoid duplication of effort, especially for organizations that operate in multiple markets or already report under existing standards.

Support for report verification and assurance

As sustainability reporting becomes more formalized, external verification is becoming increasingly common. Under CSRD, limited assurance on sustainability information is required, with the possibility of moving towards reasonable assurance over time.

Preparing for assurance involves more than reviewing final figures. It requires clear documentation, consistent methodologies, and traceable data sources. This contributes to a more robust reporting process and helps build confidence among stakeholders.

Disclosure and continuous improvement

Publishing a sustainability report is an important step, but it is not the end of the process. The insights gained during reporting often highlight areas where further improvements can be made.

We encourage our clients to use reporting as a tool for continuous improvement. By reviewing outcomes, refining processes, and updating priorities, companies can gradually strengthen their approach to sustainability.

Ongoing communication through professional channels supports this process, allowing you to share progress and maintain transparency with stakeholders.

Key ESG reporting frameworks we support

Selecting the right reporting framework depends on the size, structure, and ambitions of your organization. Each framework comes with its own level of detail and complexity.

CSRD and the European sustainability reporting standards

The Corporate Sustainability Reporting Directive (CSRD) significantly expands the scope and depth of sustainability reporting within the European Union. If your company operates in the EU, has a net turnover over €450M and over 1000 employees, it must report under the CSRD. It introduces detailed requirements through the European Sustainability Reporting Standards (ESRS), covering environmental, social, and governance topics.

These standards require organizations to provide structured, comparable, and verifiable information. This includes the integration of double materiality, detailed disclosures, and alignment with financial reporting.

VSME for small and medium-sized enterprises

For small and medium-sized enterprises that are not directly in scope of CSRD, the Voluntary Sustainability Reporting Standard for SMEs (VSME) offers a more accessible framework.

This standard allows organizations to respond to increasing information requests from customers, financial institutions, and larger partners, without the full complexity of ESRS. It provides a structured way to share relevant sustainability information while remaining proportionate to the size of the organization. Companies who voluntarily report under the VSME can secure their place in the value chain of CSRD clients and dispose of extra-financial data that are more useful than ever in today’s context.

GRI standards

The Global Reporting Initiative (GRI) is one of the most widely used frameworks for sustainability reporting worldwide. It focuses on the impact of organizations on the economy, environment, and society.

GRI can be used as a standalone framework or in combination with other standards. For organizations with international activities, it offers a recognized structure to communicate with a broad range of stakeholders. The frameworks’ industry specific standards allow for tailored sustainability disclosures that can make a difference against competitors in a sustainability related call to offer.

IISB and the IFRS Sustainability Disclosure Standards

For organizations active on international capital markets, the IFRS Sustainability Disclosure Standards developed by the International Sustainability Standards Board (ISSB) are becoming the global baseline for investor-focused reporting.

Unlike the ESRS, these standards focus on financial materiality: the information an investor needs to assess how sustainability risks and opportunities affect the company's value. adopting these standards helps your organization speak a consistent language with global investors and anticipate requirements outside the European framework.

Integrated Reporting Framework (IR)

The Integrated Reporting Framework offers a way to connect sustainability with the broader story of how your organization creates value over time. This makes it particularly relevant for organizations that want to communicate a concise, strategic view to investors and senior stakeholders, beyond compliance-driven disclosure.

It can be used on its own or as a connecting layer alongside more detailed standards such as the ESRS or GRI, helping your organization present a coherent narrative rather than a collection of separate reports.

SASB Standards - US

The SASB Standards provide a set of industry-specific metrics designed to capture the sustainability issues most likely to affect financial performance. Particularly useful for communicating with investors and integrating sustainability information into financial filings. For an American company willing to obtain one of the most serious certifications available in the US, the SASB standards state sustainability authority.

Corporate Sustainability Disclosure Standards (CSDS) - China

For organizations active in the Chinese market, the country is building its own national sustainability disclosure system. The CSDS are designed in alignment with the IFRS Sustainability Disclosure Standards and are intended to underpin a full national framework by 2030. The main stock exchanges now mandate sustainability reporting for their major listed companies, with the first required reports due by April 2026.

Meeting these standards does more than satisfy domestic requirements. As your international customers come under CSRD and request sustainability data from you, this ISSB-aligned reporting allows your organization to remain a trusted partner in global value chains and to turn compliance into a competitive position.

CDP

CDP provides a structured framework for disclosing environmental data, organized around three core areas: climate change, forests preservation, and water security. Unlike standards that span the full breadth of ESG topics, CDP focuses specifically on environmental disclosure and is largely driven by the expectations of investors and value-chain partners rather than by regulation.

CDP allows your organization to respond to investors and value chain partners requests while building on the same climate data used for your broader sustainability disclosures.

Taskforce on Nature-related Financial Disclosure (TNFD)

As nature and biodiversity move up the sustainability agenda, the TNFD offers a framework for reporting on the dependencies, impacts, risks, and opportunities your organization faces in relation to nature.

For your organization, applying the TNFD recommendations is a way to extend sustainability reporting beyond climate to nature, to anticipate requirements that are expected to converge with broader disclosure standards, and to respond to the rising expectations of investors and stakeholders on biodiversity.

Partner with us for your sustainability journey

Sustenuto is a team of experts in sustainability and strategic management, working at the management level of organizations and enterprises. We collaborate with both international companies and family businesses to integrate sustainability into decision-making, operations, reporting, and culture.

Our role is to bring structure to complex topics. We translate regulatory requirements into clear steps, support data-driven decision-making, and help communicate your progress in a credible way.

We believe that effective sustainability reporting is built on collaboration, transparency, and a solid understanding of both regulatory expectations and organizational reality. By working closely with your teams, we aim to create reporting processes that are not only compliant, but also sustainable in the long term.

Frequently asked questions

How do companies do ESG reporting?

Companies approach ESG reporting as a structured process. It typically starts with identifying relevant sustainability topics through a double materiality assessment. Based on these priorities, organizations collect data across different departments and align their disclosures with recognized frameworks such as CSRD, VSME, or GRI.

The information is then consolidated into a report, which may be subject to internal review or external assurance. Finally, the report is published through formal channels such as annual reports or corporate websites.

What companies need to report ESG?

Under the Corporate Sustainability Reporting Directive (CSRD), specific categories of companies are required to report on sustainability. This includes large companies and listed entities that meet defined criteria related to size, turnover, and number of employees.

Companies that are not directly in scope may still face increasing requests for sustainability information from stakeholders such as customers, financial institutions, and supply chain partners. As a result, many organizations choose to report voluntarily, often using frameworks such as VSME.

Is ESG still relevant in 2026?

Sustainability reporting continues to evolve as regulatory requirements and stakeholder expectations develop. By 2026, ESG reporting is no longer limited to voluntary disclosures, but forms part of a broader shift towards structured and comparable information on sustainability performance.

Organizations use ESG reporting not only to meet regulatory requirements, but also to gain better insight into their operations, risks, and opportunities. This makes it a relevant component of long-term decision-making and organizational development.