ESG & sustainability
The architecture behinda defensible claim.
A carbon position is only as strong as the data and strategy beneath it. We provide the full architecture that makes a claim defensible to a CFO, an auditor, a rating agency and a board.
01Five capabilities
Most mandates draw on a handful of these.
We scope to what the obligation actually requires, and say so when a line of work is not needed.
The numbers
GHG accounting, product carbon footprint, LCA, EPD.
Strategy & riskThe position
CSR strategy, double materiality, climate risk and TCFD, supplier and value-chain ESG.
DisclosureThe report
BRSR, CSRD, IFRS S1 and S2, from a single data backbone.
Ratings & complianceThe scorecard
EcoVadis, CDP, CBAM, EUDR, ISCC.
Targets & reductionThe pathway
SBTi, net zero and decarbonization, costed and sequenced.
CarbonThe residual
High-integrity removals for what cannot yet be abated, from our own developed supply.
02Build once, report many
One backbone. Every framework.
As frameworks converge on the IFRS baseline, the cost saving and the credibility both come from consolidation: one dataset, mapped across everything you answer to.
The frameworks overlap heavily around the IFRS baseline. Building once and mapping across is cheaper than reporting many times, and far easier to assure.
03The direction of travel
Where the obligations are heading.
Disclosure is consolidating on the IFRS baseline, now adopted across more than twenty jurisdictions representing the majority of global GDP, with climate first. Where mandates narrow, buyer and investor demand does not, and value-chain requests reach far below the thresholds.
-
January 2026
CBAM starts charging
The definitive regime moves CBAM from reporting to real cost on EU imports.
-
End of 2026
EUDR, large operators
Deforestation-free due diligence and plot-level geolocation become due.
-
Into 2027
EUDR, small operators
The smaller end of the market follows, on a later deadline.
-
From 2028
SBTi Net-Zero Standard V2
Mandatory, with interim removal expectations and ongoing emissions responsibility.
Dates as set out in current rules. We refresh these quarterly; confirm your own scope with us before planning against them.
04Two regimes, briefly
CSRD after the Omnibus, and BRSR Core in India.
Europe’s Omnibus narrowed CSRD to the largest companies while preserving double materiality and assurance. Very large EU companies and large non-EU groups above the threshold still prepare; scope narrowed, the direction did not.
India’s BRSR Core assurance is extending toward the top thousand listed entities, and the value-chain requests that follow reach much further down than the mandate itself.
Assurance readiness should begin at least one full reporting cycle before it is mandatory. Reliable baseline data takes time to build.
05Questions
Answered plainly.
Very large EU companies and large non-EU groups above the threshold do. Scope narrowed; the direction did not.
At least one full reporting cycle before it is mandatory. Reliable baseline data takes time to build.
Largely, yes. The frameworks overlap heavily around the IFRS baseline, so we build once and map across to BRSR, CSRD, GRI, TCFD and CDP.
Next
Request a briefing.
A senior advisor responds within one business day.