ESG
Skill packages tagged with “ESG”
CSRD Assurance Readiness Pack
Prepare and validate a CSRD / ESRS limited-assurance readiness pack: engagement readiness checklist, DMA IG-1 evidence pack, value-chain IG-2 evidence pack, IG-3 datapoint evidence index, gap-analysis log, management assertions, walk-through scripts, and issue-resolution evidence for ISAE 3000 (Revised) and ISSA 5000-style fieldwork.
CSRD Double Materiality Assessment (ESRS 1 §3)
Run an ESRS 1 §3 Double Materiality Assessment end-to-end: scope and methodology memo, stakeholder engagement plan and log, IRO long-list, impact and financial scoring rubrics, value-chain coverage, ESRS topic and sub-topic disclosure scoping, ESRS Set 1 datapoint gap log, board approval pack, and an ISAE 3000 (Revised) assurance evidence file — aligned with EFRAG IG-1, IG-2, and IG-3.
ESRS 2 General Disclosures
Draft and validate the mandatory ESRS 2 general-disclosures pack for CSRD sustainability statements: BP-1/BP-2, GOV-1..5, SBM-1..3, IRO-1/IRO-2, due-diligence mapping, sustainability reporting controls, and an IRO-2 Disclosure Requirements index kept in sync with DMA outputs and datapoints.
ESRS E1 Climate Change Disclosures
Draft and validate ESRS E1 topical disclosures for a CSRD sustainability statement: topic-specific SBM-3, E1-IRO-1 climate scenario analysis, E1-1 transition plan (1.5°C-aligned trajectory, locked-in emissions, CapEx alignment with the EU Taxonomy), E1-2 policies, E1-3 actions and resources, E1-4 targets (with SBTi cross-walk), E1-5 energy consumption and mix, E1-6 gross Scope 1/2/3 and total GHG emissions per the GHG Protocol Corporate Standard (location-based and market-based Scope 2; 15-category Scope 3; intensity per net revenue), E1-7 GHG removals and carbon credits, E1-8 internal carbon pricing, and E1-9 anticipated financial effects from physical and transition risks and climate-related opportunities. Interoperable with IFRS S2 (ISSB) and TCFD. Consumes the DMA IRO register and material-topics decisions; hands disclosure-requirement rows back to ESRS 2 IRO-2 and CapEx-alignment narrative to the EU Taxonomy alignment report.
ESRS E2 Pollution Disclosures
Draft and validate ESRS E2 topical disclosures for a CSRD sustainability statement: topic-specific ESRS 2 SBM-3 (E2 application), ESRS 2 IRO-1 (E2 application — process to identify and assess material pollution-related impacts, risks, and opportunities), E2-1 policies, E2-2 actions and resources, E2-3 targets, E2-4 pollution of air, water, and soil (E-PRTR / IEP Regulation pollutant register; quantities released; off-site transfers of pollutants in waste), E2-5 substances of concern (SoC) and substances of very high concern (SVHC) under REACH (Candidate List, Authorisation List Annex XIV, Restriction List Annex XVII; ECHA SCIP database hand-off; microplastics under Reg (EU) 2023/2055), and E2-6 anticipated financial effects from pollution-related impacts, risks, and opportunities. Anchored to Commission Delegated Regulation (EU) 2023/2772 ESRS E2, the Industrial Emissions Directive 2010/75/EU as revised by Directive (EU) 2024/1785 (BAT-AELs), the Industrial Emissions Portal Regulation (EU) 2024/1244 (replacing E-PRTR Regulation (EC) 166/2006), REACH Regulation (EC) 1907/2006, the CLP Regulation (EC) 1272/2008, the Microplastics REACH restriction (EU) 2023/2055, the Air Quality Directive (EU) 2024/2881, the Soil Monitoring Directive (EU) 2024/3115, the Water Framework Directive 2000/60/EC and Urban Waste Water Treatment Directive (recast (EU) 2024/3019), the Mercury Regulation (EU) 2017/852 (revised 2024), and the POPs Regulation (EU) 2019/1021. Consumes the DMA IRO register and material-topics decisions; hands disclosure-requirement rows back to ESRS 2 IRO-2.
ESRS E3 Water and Marine Resources Disclosures
Draft and validate ESRS E3 topical disclosures for a CSRD sustainability statement: topic-specific SBM-3 and E3-IRO-1 water/marine IRO assessment, E3-1 policies, E3-2 actions and resources, E3-3 targets, E3-4 water consumption with withdrawal, discharge, recycling/reuse and high-water-stress-area metrics, and E3-5 anticipated financial effects from water- and marine-resources-related impacts, risks, and opportunities. Uses WRI Aqueduct, CDP Water, Water Framework Directive, and Marine Strategy Framework Directive context; consumes DMA materiality decisions and hands disclosure rows back to ESRS 2 IRO-2.
ESRS E4 Biodiversity and Ecosystems Disclosures
Draft and validate ESRS E4 topical disclosures for a CSRD sustainability statement: topic-specific SBM-3 and E4-IRO-1 biodiversity and ecosystem IRO assessment, E4-1 transition plan, E4-2 policies, E4-3 actions and resources, E4-4 targets, E4-5 impact metrics and site appendix, and E4-6 anticipated financial effects. Uses TNFD LEAP, IBAT, IUCN Red List, KBA, Natura 2000, EUDR, and Global Biodiversity Framework context; consumes DMA materiality decisions and hands disclosure rows back to ESRS 2 IRO-2.
ESRS E5 Resource Use and Circular Economy Disclosures
Draft and validate ESRS E5 topical disclosures for a CSRD sustainability statement: topic-specific SBM-3 and E5-IRO-1 resource-use and circular-economy IRO assessment, E5-1 policies, E5-2 actions and resources, E5-3 targets, E5-4 resource inflows with secondary/recycled and sustainably-sourced shares and critical-raw-materials exposure, E5-5 resource outflows covering product durability/reparability/recyclability/recycled content and waste by treatment route including hazardous waste, and E5-6 anticipated financial effects from resource-use and circular-economy-related impacts, risks, and opportunities. References the EU Circular Economy Action Plan, ESPR, Waste Framework Directive, PPWR, Right-to-Repair Directive, Battery Regulation, and Critical Raw Materials Act; consumes DMA materiality decisions and hands disclosure rows back to ESRS 2 IRO-2.
ESRS G1 Business Conduct Disclosures
Draft and validate ESRS G1 topical disclosures for a CSRD sustainability statement: G1-1 business conduct policies and corporate culture, G1-2 supplier relationships, G1-3 corruption and bribery prevention/detection, G1-4 confirmed incidents, G1-5 political influence and lobbying, and G1-6 payment practices. Consumes DMA and ESRS 2 outputs and produces evidence-linked IRO-2 hand-off rows.
ESRS S1 Own Workforce Disclosures
Draft and validate the ESRS S1 own-workforce topical pack for a CSRD sustainability statement: ESRS 2 SBM-2/SBM-3 (S1 application), S1-1..S1-17 policies, worker engagement and remedy, actions and targets, workforce, social-dialogue, diversity, wage, social-protection, disability, training, health-and-safety, work-life-balance, remuneration, and incident metrics. Cross-walks ILO, UNGP, OECD, the EU Pay Transparency Directive, and GRI; consumes the DMA IRO register and returns owned rows to ESRS 2 IRO-2.
ESRS S2 Value-Chain Workers Disclosures
Draft and validate ESRS S2 disclosures for workers in the value chain: topic-specific SBM-2 / SBM-3, S2-1 policies, S2-2 engagement, S2-3 remedy and grievance channels, S2-4 actions and effectiveness, and S2-5 targets. Built for human-rights due diligence across supplier, contractor, logistics, distribution, franchise, and deeper-tier workers outside ESRS S1.
ESRS S3 Affected Communities Disclosures
Draft and validate ESRS S3 affected-communities disclosures for a CSRD sustainability statement: SBM-2/3 plus S3-1 policies, S3-2 culturally appropriate engagement, S3-3 remedy and grievance mechanisms, S3-4 actions, and S3-5 targets. Covers community economic, social, cultural, civil and political rights, Indigenous peoples, and evidence-based FPIC processes.
ESRS S4 Consumers and End-users Disclosures
Draft and validate ESRS S4 topical disclosures for a CSRD sustainability statement: topic-specific SBM-2 / SBM-3, S4-1 policies, S4-2 engagement processes, S4-3 remediation channels and grievance mechanisms, S4-4 actions on material impacts, and S4-5 targets — covering information-related impacts, personal safety, and social inclusion under ESRS 1 AR16. Cross-references GDPR, DSA, GPSR, the European Accessibility Act, and the EU AI Act. Consumes the DMA IRO register and material-topics decisions; hands disclosure-requirement rows back to ESRS 2 IRO-2.
EU Taxonomy Alignment Report
Prepare Article 8 EU Taxonomy eligibility and alignment disclosures for CSRD sustainability statements, including activity mapping, technical screening criteria, DNSH, minimum safeguards, turnover / CapEx / OpEx KPIs, Annex II tables, and ESRS E1-E5 cross-references.
GRI Sustainability Report Author
Guided elaboration of a GRI Standards-aligned sustainability report: material topics, GRI Universal Standards (2–3) and topic-specific disclosures (200/300/400 series), and management approach per material topic.
King IV Corporate Citizenship
Draft or update corporate citizenship (ESG) policy or disclosure aligned with King IV Principle 3 for South African organisations.
Securities Suitability (WpHG)
Erstellt Geeignetheitsberichte (Suitability Reports) fuer die Anlageberatung von Privatkunden gemaess WpHG / MiFID II. Validiert die Konsistenz zwischen Kundenprofil, Risikoeinstufung, Anlageempfehlung und ESG-Praeferenzen. Prueft SFDR-Offenlegungen bei Artikel-8/9-Fonds.
Supply Chain Code of Conduct
Draft and validate supply chain codes of conduct defining the ethical standards suppliers must sign. Covers labour rights, environmental obligations, Right to Audit clauses, and sub-tier flow-down requirements aligned with Modern Slavery Act (UK/AU), LkSG (Germany), ILO Core Conventions, and EU CSDDD. Automated tools validate audit clause strength and flag Tier 1-only compliance gaps.
Value-Chain Data Collection Plan
Create a CSRD / ESRS value-chain data-collection plan aligned with EFRAG IG-2: value-chain map overlays, data-availability heat map, collection prioritization, supplier engagement, estimation methods, contract clauses, coverage justification, and annual refresh log.