BaobabADVISORY SERVICES

Sustainability reporting

Bring your sustainability progress to light.

A useful sustainability report explains what matters, what you are doing and what the evidence shows. We help you choose a proportionate reporting approach, organise the work and develop disclosures that your team understands and can stand behind.

A good fit for

For organisations preparing a first sustainability report, responding to stakeholder requests or strengthening an established disclosure process.

Tangible outcomes

What you leave with.

A clear reporting scope, organised evidence and disclosures your team can build on. We agree the outputs around your organisation, audience and reporting needs.

01

A reporting scope and gap assessment

A review of your audience, reporting objectives and relevant framework, with a practical assessment of the information and narrative already available.

02

A disclosure and evidence plan

A working structure that connects disclosure topics to owners, source information, required decisions and review deadlines.

03

Draft sustainability disclosures

Clear, balanced reporting content prepared with your team, supported by source references and an explicit treatment of gaps and limitations.

04

A repeatable reporting process

A handover of responsibilities, review steps and working materials to help your organisation prepare for the next reporting cycle.

Reporting standards & frameworks

Different requirements.
One clear approach.

We help you plan and prepare sustainability reports, organise supporting evidence and develop clear disclosures. If you’re unsure where to start, we’ll help you choose the right approach for your organisation. The frameworks below guide that work, from GRI to investor-focused disclosures.

Explore the frameworks

  • 01 / Framework

    GRI

    Global Reporting Initiative

    Your impacts on people and the planet

    GRI Standards help organisations explain their significant impacts on the economy, environment and people. Universal, sector and topic standards provide a structure for identifying material topics and reporting how those impacts are managed.

    Useful for
    A broad sustainability report for customers, employees, communities and other stakeholders who want to understand your impacts and how you respond.
    How we help
    Material topics, disclosure mapping, content development and a clear GRI content index. We help you prepare your full GRI sustainability report.
    Explore GRI Standards
  • 02 / Framework

    ESRS

    European Sustainability Reporting Standards

    Impact and financial materiality

    ESRS set out disclosures for companies reporting under the EU Corporate Sustainability Reporting Directive (CSRD). They use double materiality: considering both your impacts on people and the environment, and the financial risks and opportunities sustainability creates for your business.

    Useful for
    Preparing CSRD disclosures where applicable, assessing double materiality and connecting governance, policies, actions, metrics and targets in a coherent sustainability statement.
    How we help
    Readiness assessments, double materiality, disclosure gap analysis and preparation of your sustainability statement.
    Explore EU reporting requirements
  • 03 / Framework

    VSME

    Voluntary Sustainability Reporting Standard for SMEs

    Proportionate reporting for smaller businesses

    Developed by EFRAG, VSME offers a manageable reporting structure for smaller businesses. Its Basic and Comprehensive modules bring environmental, social and governance information together without the full complexity of ESRS reporting.

    Useful for
    Responding consistently to sustainability questions from customers, banks and investors, with a reporting approach that fits your team's resources.
    How we help
    Module selection, practical data templates and a concise report built around available evidence.
    Explore the VSME Standard
  • 04 / Framework

    IFRS

    IFRS Sustainability Disclosure Standards

    Financial information for investors and lenders

    Issued by the International Sustainability Standards Board (ISSB), IFRS S1 addresses sustainability-related financial risks and opportunities, while IFRS S2 focuses on climate. Together, they connect sustainability disclosures with your business prospects, strategy and financial reporting.

    Useful for
    Explaining how sustainability and climate could affect cash flows, access to finance and the cost of capital in a consistent format for investors and lenders.
    How we help
    S1 and S2 readiness, disclosure mapping and connections between sustainability information and financial reporting.
    Explore IFRS S1 and S2
  • 05 / Framework

    SASB

    SASB Standards

    The sustainability issues specific to your industry

    SASB Standards identify sustainability topics and metrics relevant to particular industries. Maintained by the ISSB, they focus on information useful to investors and support the application of IFRS Sustainability Disclosure Standards with industry-specific detail.

    Useful for
    Choosing relevant industry metrics, making disclosures more comparable and focusing data collection on issues that could affect your financial prospects.
    How we help
    Industry selection, metric definitions, data collection and preparation of SASB disclosures.
    Explore SASB Standards
  • 06 / Framework

    TCFD

    Task Force on Climate-related Financial Disclosures

    Climate risks, resilience and financial disclosure

    TCFD's recommendations cover governance, strategy, risk management, and metrics and targets. The task force has disbanded and its recommendations are incorporated into IFRS S2, while existing TCFD reporting remains a useful foundation for climate disclosure.

    Useful for
    Strengthening established climate disclosures or mapping them to IFRS S2, including how climate risks are governed, assessed and reflected in your strategy.
    How we help
    Review of climate disclosures, scenario analysis support and a gap assessment for transition to IFRS S2.
    Understand TCFD and IFRS S2

From requirements to reporting

Clear disclosures.
A process you can repeat.

We bring structure to the work, keep your team involved and leave you with practical outputs. The scope is agreed around your organisation, your starting point and the report you need.

  1. Find the right reporting scope

    Clarify your audience, obligations and business priorities. Agree which standards to use, what to cover and where existing work can be reused.

    Key milestoneAn agreed reporting scope and a practical delivery plan.

  2. Know what matters and what is missing

    Assess material topics and disclosure gaps. Identify the evidence you already have and assign responsibility for the information still needed.

    Key milestoneA prioritised gap assessment, disclosure map and data request list.

  3. Turn evidence into clear disclosures

    Work with your team to organise the data and develop a balanced narrative. Keep assumptions, limitations and supporting sources visible throughout.

    Key milestoneDraft disclosures, relevant content indices and a traceable evidence register.

  4. Review, refine and make it repeatable

    Support internal review, resolve questions and prepare the handover. Build templates and responsibilities into a process your team can use again.

    Key milestoneA reviewed report and reusable working materials for your next reporting cycle.

Benefits

Make reporting work
for your business.

A well-prepared sustainability report supports decisions, relationships and future progress. We help you get there with clear advice and a process that fits your business.

  1. Be ready for reporting requirements.

    Understand what applies to your organisation and prepare clear, structured disclosures that help you respond to reporting obligations, customer questionnaires and other stakeholder requests.

  2. Build trust through credible information.

    Give customers, banks and investors a clearer view of your sustainability performance, supported by evidence that makes your progress easier to understand and your commitments easier to assess.

  3. Turn reporting into better decisions.

    Use the reporting process to uncover data gaps, understand risks and identify opportunities. Gain a clearer picture of where your business stands and where action could create value.

  4. Make the next report easier.

    We organise data, responsibilities and documentation around your existing processes, reducing avoidable work and giving your team the knowledge and tools to maintain reporting with greater confidence.

A little more clarity

Questions
you might have.

Every organisation starts in a different place. Here are a few things that are useful to know.

Talk it through with us
Which reporting approach is right for us?

That depends on your organisation, audience and objectives. We start with those questions, review the frameworks relevant to your situation and agree an approach that is proportionate to the reporting need.

Can you work with our existing report?

Yes. We can review its structure, strengthen selected disclosures or help prepare the next edition. We build on usable content and agree the improvements that matter most.

Does this include independent assurance?

No. Our role is to support preparation and the underlying reporting process. We can help organise evidence and respond to questions during an assurance process, while an independent provider carries out the assurance engagement.

A conversation is a good beginning

Your next step starts with a conversation.

Let’s talk about sustainability reporting, your organisation and the outcome you need.

Start a conversation