01 · SUSTAINABILITY STRATEGY & REPORTING
One evidence base. Many audiences. A reporting stack built for the next decade, not the last regulation.
Materiality, framework selection, and defensible reporting across ESRS, GRI Universal Standards, ISSB (IFRS S1/S2), and VSME.
Why this service exists
The reporting question has changed. It is no longer "are we in CSRD scope?" but "which audiences read us, which frameworks do they expect, and how do we build one evidence base that satisfies all of them?"
Most mid-caps now sit at the intersection of four reporting demands: regulated ESRS disclosures where in scope; GRI alignment; ISSB (IFRS S1/S2) for listed-market investors; and the VSME standard for value-chain responses to larger customers. A well-designed reporting program writes once and answers four times.
WHAT WE DELIVER
Four workstreams, one evidence base.
MATERIALITY — DONE ONCE, USED EVERYWHERE
An ESRS-aligned double materiality assessment with a defensible methodology: topic universe, stakeholder evidence log, documented thresholds signed by the CFO and an accountable executive. Impact-only or single-materiality variants where ESRS is not relevant.
REPORTING — WRITE ONCE, PUBLISH MANY
ESRS preparer programme; GRI content index derived from ESRS data (under EFRAG/GRI interoperability); ISSB IFRS S1/S2 build re-using ESRS E1 climate data; VSME answer pack with a written rejection policy for requests beyond VSME.
FRAMEWORK-SELECTION MEMO
Compliant with Directive (EU) 2019/1937 — internal reporting, secure intake, case-management protocol, and the reasoning for any third-party provider choice.
ASSURANCE READINESS
Evidence log built for the audit, not for the report — reviewer-ready working files. Dry-run review against the assurance provider's likely questions. ISAE 3000 and ESRS assurance-relevant control design.