We help you develop a sustainability report aligned with ESG standards and CSRD requirements
Sustainability reporting enables companies to communicate their environmental, social and governance (ESG) performance in a transparent and structured way.
This report enables investors, customers, employees, regulators and other stakeholders to understand how sustainability is integrated into an organisation’s business strategy.
Sustainability reports are prepared in accordance with internationally recognised frameworks and methodologies that help companies identify, assess, and report on sustainability issues relevant to their operations. Widely adopted sustainability reporting standards and frameworks include, among others, the Global Reporting Initiative (GRI), the European Sustainability Reporting Standards (ESRS), the Voluntary Sustainability Reporting Standard for SMEs (VSME), the IFRS Sustainability Disclosure Standards issued by the ISSB, and the Sustainability Accounting Standards Board (SASB) Standards, alongside additional sector-specific or jurisdictional standards applicable depending on the country, industry, and size of the organisation.
Every industry sector has its own specific, internationally recognised reporting standard (e.g. the GRI Sector Standards or the SASB Industry Standards), enabling each company to identify the sustainability indicators most relevant to its business and competitive context.
The Corporate Sustainability Reporting Directive (CSRD), originally introduced in 2023 and subsequently amended by Directive (EU) 2026/470, establishes sustainability reporting requirements for large companies operating in the European market.
The updated framework requires eligible organisations to disclose information on their environmental, social, and governance (ESG) performance in accordance with the European Sustainability Reporting Standards (ESRS). The objective is to improve transparency, comparability, and accountability for investors, customers, regulators, and other stakeholders.
While certain companies are subject to mandatory reporting requirements, organisations outside the scope of the CSRD may choose to report voluntarily using dedicated sustainability reporting standards.
This evolving regulatory landscape encourages companies to strengthen their ESG governance, improve data management processes, and integrate sustainability into strategic decision-making.
We offer a tailored technical approach that supports clients throughout every stage of the sustainability reporting process, in line with leading reporting frameworks and relevant EU legislation:
Our multidisciplinary team brings together engineering and sustainability specialists with experience across a wide range of industries.
We provide a tailored approach aligned with each client's business objectives, regulatory requirements, and ESG ambitions.
This enables us to support clients in assessing, measuring and disclosing key sustainability topics, including Scope 1, Scope 2 and Scope 3 GHG emissions, social responsibility initiatives, supply chain sustainability and governance practices.
From materiality assessments and stakeholder engagement to ESG data management and sustainability report preparation, we help organisations navigate complex reporting requirements while supporting informed strategic decision-making.
Sustainability reporting is mandatory for companies falling within the scope of the Corporate Sustainability Reporting Directive (CSRD).
Following the amendments introduced by Directive (EU) 2026/470, the CSRD applies to organisations that meet both of the following criteria:
- More than 1,000 employees.
- More than €450 million in annual net turnover.
Where applicable, these thresholds are assessed on a consolidated basis.
Listed SMEs are no longer subject to mandatory CSRD reporting. However, organisations outside the CSRD scope may voluntarily report using the Voluntary Sustainability Reporting Standards (VS).
Companies subject to the CSRD must prepare their disclosures in accordance with the European Sustainability Reporting Standards (ESRS), while non-EU companies may also be required to report when specific turnover thresholds in the European Union are exceeded.
Drafting a sustainability report presents several challenges, including the need to communicate the organisation's approach to ESG topics clearly and transparently. This involves defining strategies, reporting performance data, and setting up medium and long-term improvement objectives. Another key challenge is actively engaging internal and external stakeholders in the creation of shared value.
A double materiality assessment helps organisations identify sustainability topics that are material both from a financial perspective and from an impact perspective, as required by the CSRD and ESRS.
