Service B · continued

## From disclosure to management

09
Our ESG methodology
1
Scope
Reporting boundary, organizational and operational control, consolidation approach.
2
Materiality
Stakeholder engagement and impact assessment to determine what genuinely matters.
3
Data
Source mapping, collection protocol, quality control and internal assurance trail.
4
Targets
KPI definition, baselines, science-aligned targets and reduction pathways.
5
Report
Framework-aligned disclosure, assurance readiness and stakeholder communication.
Reporting frameworks

GRI | Global Reporting Initiative. The most widely adopted standard for multi-stakeholder sustainability reporting.
TCFD | Climate-related financial disclosure. Governance, strategy, risk management, metrics and targets. Increasingly expected by lenders.
CDP | Environmental disclosure platform. Climate, water and forests questionnaires scored and published to investors.
UN SDGs | Sustainable Development Goals. Mapping of organizational contribution against the seventeen global goals.
ISO 14064 | GHG quantification and reporting. The verification-grade basis for the emissions figures behind ESG disclosure.

The common failure
Most ESG reports cannot be reproduced twelve months later.

Data is gathered manually, assumptions go unrecorded and the boundary shifts between cycles. The result is a report that cannot be assured, cannot be compared year on year, and cannot support a target.

We build the data architecture first. The report is then an output of the system, not an annual reconstruction.

Deliverables

- Materiality assessment report
- ESG data management protocol
- KPI framework & baseline register
- Annual sustainability / ESG report
- Gap assessment against target framework
- ESG policy and governance documentation
- Decarbonization strategy input

B · ESG Reporting & Advisory 09