Most firms approach ESG disclosure as three parallel reporting projects. The smart approach is one operating model, three disclosure outputs — built around the controls and evidence that auditors actually open the binder for.
What gets opened in audit
Three things, in this order: greenhouse gas accounting (especially scope 3), workforce metrics with year-on-year comparability, and double-materiality assessments. Get those three on solid ground and the rest of the disclosure follows.
A controls framework that scales
We build sustainability controls in three layers: data lineage at the source (ERP, HR), centralised review by a designated officer, and an annual external assurance cycle. The cost is front-loaded; the audit is uneventful.