Sustainability & ESG

ESG reporting has moved from voluntary narrative to assured disclosure. Under CSRD and its equivalents, the numbers get tested, the omissions get questioned, and a claim that cannot be evidenced is a liability rather than a marketing line.

This unit builds the reporting so it holds up. Materiality assessment, emissions accounting across all three scopes, data collection that does not depend on one spreadsheet and one person, and the controls an assurance provider will ask for. Where the data genuinely is not there yet, we say so and set a path to getting it.

The more useful half is what the reporting reveals. Emissions data usually exposes cost and concentration problems nobody had quantified: an energy-intensive process, a supplier with no credible transition plan, a product whose end-of-life obligations are about to become someone’s cost. Those are decisions with financial consequences, which is why this unit sits in Strategy rather than in a reporting function.

Typical mandates: a first CSRD-aligned report, an emissions baseline and decarbonisation plan, supply-chain due diligence under human rights or deforestation rules, or ESG readiness ahead of a raise, a refinancing or a sale.