Governance

Board oversight of sustainability risks unclear

S1 ¶26–29

Many firms lack formal board mandates or committees overseeing climate and sustainability issues.

Governance Frameworks, directives, policies included.

Defining management roles for sustainability

S1 ¶27(b)

Responsibility often split across finance, risk, sustainability teams.

Organisational role responsibilities included.

Materiality Assessment

Determining sustainability-related financial materiality

S1 ¶17–19

Confusion between financial materiality and double materiality frameworks.

Clear ‘How-to’ guidance included as well as online expert support.

Value Chain Data Collection

Gathering sustainability data across value chains

S1 ¶43

Supplier data is inconsistent or unavailable.

Includes engagement templates and approaches, including survey tools, to get started in advance of automation.

Setting measurable sustainability targets

S1 ¶63

Targets often aspirational rather than operational.

Cross-functional project management roles, responsibilities, checklists, guidelines, templates included.

Metrics & Targets

Identifying relevant sustainability metrics

S1 ¶60–63

Companies unsure which industry metrics to adopt.

SASB guidelines included.

Measuring Scope 3 emissions

S2 ¶21(b)

Requires supplier data and complex estimation methods.

Supply chain engagement guidelines including survey tools for data gathering included.

Climate Metrics

Measuring Scope 1 and Scope 2 emissions

S2 ¶21(a)

Inconsistent methodologies and lack of centralized emissions data systems.

Clear, concise guidelines and workbooks included step by step uploading to carbon calculation engines included.

Strategy Integration

Identifying sustainability-related risks and opportunities affecting enterprise value

S1 ¶40–44

Companies struggle linking ESG risks to financial outcomes.

SASB expert advisory available.

Assessing impacts on business model and value chain

S1 ¶41

Value chain mapping and supplier engagement are complex.

Value chain engagement template and workbooks included.

Risk Management

Integrating sustainability risks into enterprise risk management (ERM)

S1 ¶54–58

ERM frameworks historically focused on financial and operational risks only.

Sample tables linking sustainability related risks to strategy and financial performance included.

Identifying sustainability risks across operations and supply chains

S1 ¶54

Limited data from suppliers and partners.

Engagement approaches, including AI enabled sentiment analysis included.

Transition Risk Assessment

Identifying policy, technology and market risks from transition to low-carbon economy

S2 ¶9–13

Companies lack structured climate risk frameworks.

Industry sector guidelines and online experts included.

Physical Risk Assessment

Evaluating climate hazards (flooding, heat, storms)

S2 ¶14

Requires geospatial analysis and climate modelling expertise.

Includes integration with internationally proven and accepted climate modelling platforms.

Climate Scenario Analysis

Conducting resilience analysis using climate scenarios

S2 ¶15–17

Limited internal modelling capability; heavy reliance on consultants.

Includes integration with internationally proven and accepted climate modelling platforms.

Financial Impact Quantification

Translating climate risks into financial impacts

S2 ¶16

Hard to link climate scenarios to revenue, asset values, and cash flows.

Includes integration with sustainability accounting and sustainable finance expertise.

Transition Plans

Disclosing transition plans toward a low-carbon economy

S2 ¶23

Many companies have incomplete or evolving transition strategies.

Templates linking resilience, transition strategy and financial performance included, and supported by online experts as required.

Targets Disclosure

Reporting climate targets and progress

S2 ¶25–27

Measurement methodologies and baseline years unclear.

Integration with internationally proven and accepted platforms including support aligned with SBTi requirements.

Cross-referencing Financial Statements

Ensuring consistency with financial reporting

S1 ¶21–23

Timing and methodology differences between ESG and financial reporting.

Includes support from sustainability accounting and governance experts as required.

Comparatives and Historical Data

Providing comparative sustainability information

S1 ¶69–71

Companies lack historical ESG data.

Includes support and guidance on standards and regulatory reliefs from experts.

Internal Controls

Establishing controls over sustainability data

S1 ¶70

ESG data collection processes often informal.

Includes policies and management directives (stacks) providing pathways from no/low/poor data and initial minimum requirements.