Non-financial/ESG Reporting

Benefits

Comprehensive summary of non-financial data that comply with the CSRD legislation requirements:

• Disclosure of all necessary non-financial information for investors, banks, the public and other business partners, both quantitative and qualitative parameters
• Reporting on existing policies

Quantitative data is usually complemented by qualitative information, for example in the form of policies or programmes that support the achievement of indicators in relevant areas.

Output

The output constitutes a comprehensive list of reporting obligations under the ESRS with a gap analysis and a high-level methodological interpretation of the requirements of the Directive.

This will enable the company to identify key areas and specific steps needed to develop a quality ESG framework and areas to focus on, including a more accurate estimate of the associated time commitment.

At the same time, we will make comparisons within the benchmark.

Benefits

Clearly defined goals that will be shared with investors and banks, politicians, employees or students within the assessment of the so-called forward-looking approach. You will be able to prove:

• existence of published quantified KPIs,
• set-up of a sustainability strategy and a roadmap for its accomplishing,
• transparent reporting of the goal performance process.

Output

The output will constitute definition of short-term, medium-term, and long-term strategic objectives designed for public disclosure.

Benefits

This service will bring you the following:

• efficient realisation of the sustainability strategy through the governance structure,
• implementation of sustainability principles across the entire corporate DNA,
• preparation of a reporting structure for the new sustainability manager(s),
• possibility to make investor-reporting concerning the existence and form of your governance structure.

Output

The output constitutes a robust ESG management structure, with clear decision-making authority and regular flow of non-financial data through reporting, to ensure efficient accomplishment of the defined action objectives.

Creation of an ESG reporting manual, a uniform procedure for the entire organisation and related ESG policies.

Benefits

Investors regularly conduct ESG risk assessments to understand the impact that climate change and related legislation issued by the European Union may have on the company’s strategic position. At the same time, ESG risk reporting is part of the reporting obligations under the ESRS to ensure that:

• Risks associated with climate change are identified and taken into account
• Opportunities are explored and their potential is harnessed for the overall growth and development of the company

ESG risk reporting is mandatory for most companies based on the outcome of a double materiality assessment.

Output

A section in the sustainability report focused on ESG risk assessment as required by ESRS. ESG risk guidelines containing:

• Conducting a climate risk scenario analysis
• Identification and classification of risks based on established methodology, severity, etc.
• Design of mitigation measures for each risk
• Financial impact assessment
• Set-up of a risk management structure
• Assignment of risk management metrics

Benefits

• A clear and transparent way to communicate the share and use of sustainable investments, turnover and operating costs to financial companies and investors.
• Set-up of reporting structures and processes, improving the skills and know-how of the company’s employees.
• The Group’s readiness for the new reporting obligations that will come into force in 2025 and will include reporting under all six climate goals.

Output

• Assessment of the company’s economic activities and identification of activities eligible under the Taxonomy
• Classification of the company’s assets in accordance with the Taxonomy’s function and classification
• Identification of activities according to the Taxonomy based on the evaluation of the Technical Screening Criteria and compliance with the Minimum Safeguards
• Methodology for setting and calculating mandatory KPIs
• Preparation of taxonomy report including mandatory qualitative and quantitative information

Benefits

We will provide you with a gap analysis and general commentary on ESRS standards, yet in the first year we recommend support with data collection and high-level data review as well. For many contributors, this is the first year of reporting:

• Faster data collection and methodological support during the process.
• Provision of a data collection platform, unless software is used, to enable consistent and complete data collection in a structured format.
• Data control and thus higher data accuracy in the first year.
• Calculation of the company’s carbon footprint to the mandatory extent and in accordance with the GHG Protocol.

Output

The output of the completed dual materiality step will constitute a summary of the ESRS parameters on which the company is legally required to report. We will provide you with the data collection support necessary to meet your reporting obligations:

• Templates for data collection
• Project support for data collection
• High-level control of the data provided
• Data consolidation in the case of a group

Benefits

• Clear and structured presentation of sustainability results to investors, customers, business partners and other stakeholders, thanks to a report structure prepared according to internationally recognised standards.
• A way to communicate sustainability goals, including mapping the steps to achieve them.
• Mandatory reporting for all companies with more than 250 employees as of 2025 (data for 2024).

Output

Non-financial report in the language version of your choice (Czech or English), created according to the CSRD in a pre-approved scope containing a sustainability materiality matrix and indicators describing the current state of maturity of the company.

Indicators according to the ESRS standards will be published in the scope provided by the current volume and availability of data.

Alternatively, we are able to offer the service in a partially comprehensive version, where our cooperation will be limited to methodological advice and revision of key messages in order to ensure sufficient quality of the output, in this case the non-financial report. The client will then need to produce the final report.