Sustainability reporting
Reporting beyond reporting
Reporting at the right level
From pure compliance to business development
Regardless of whether you’re within or out of scope of the EU Directive on Corporate Sustainability Reporting (CSRD), stakeholder expectations for sustainability reporting have increased. Double materiality analysis has become more common practice among medium and large companies; sustainability matters are more largely seen as business risk management; Boards of directors are bearing a greater, more explicit responsibility for sustainability disclosures; making management teams’ roles in the approval and oversight of sustainability policies, goals, targets, and metrics more visible. Consequently, a broader range of business areas must support the reporting process.
While these heightened expectations may pose challenges for some, they also offer an opportunity for companies to go beyond standard sustainability reporting and communication. At Enact, we use sustainability reporting as a practical route to transparency and improvement. Our extensive experience in sustainability reporting enables us to tailor solutions that align with your company’s needs.
Sustainability reporting can be a key business catalyst
creating a valuable opportunity for growth an innovation.
Our Sustainability
reporting services
Reporting roadmap
Preparing a sustainability report in line with CSRD/ESRS or other frameworks does not have to be overwhelming. Our reporting roadmap addresses key questions, such as:
With a reporting roadmap, we tackle questions such as:
Which entity should report?
What is a viable level of ambition?
Who should be involved in the process?
How do we plan and organise the work?
How do we engage the broader organisation?
What data is necessary, and how should it be collected?
Double materiality assessment
A double materiality assessment identifies your organisation’s impact on the environment, people and society, and how sustainability-related issues may affect your business. This has become an established tool to map your impacts and risks, and set a clear path for action.
We guide you through this process in accordance with or inspired by the European Sustainability Reporting Standards (ESRS), including stakeholder engagement, impact and risk assessments, and selection and validation of material issues. We can also assist you in ensuring that the identified issues are managed if this is needed.
Identifying and closing the gaps
Following a double materiality analysis, we help pinpoint your company’s reporting requirements either under the European Sustainability reporting standards (ESRS) or other reporting frameworks.
Following a double materiality analysis, we help pinpoint your company’s reporting requirements either under the European Sustainability reporting standards (ESRS) or other reporting frameworks.
This involves mapping mandatory and material disclosure needs, identifying gaps in policies, actions, targets, and metrics, and comparing current practices with ESRS requirements or industry praxis. By understanding what works, what doesn’t, and where improvement is needed, we can address these gaps, tailored to your level of ambition.
Capacity building and engagement
CSRD and ESRS introduce a more comprehensive approach to sustainability, affecting all areas of your organisation. Engaging more stakeholders, from the board of directors and executive management to finance and site-specific teams, is essential.
We specialise in fostering engagement, raising awareness, building competence, co-developing solutions, and piloting new tools. Our experience spans small groups to large, multinational audiences, both in-person and online.
Beyond reporting
Whether you need to comply with the EU Directive on Corporate Sustainability Reporting (CSRD) or not, sustainability reporting should be embraced as an opportunity. Using sustainability reporting as a tool for transparency increases stakeholders’ trust and company competitiveness. And when reporting is used as a tool for learning and progress, you serve your company’s long-term sustainability.
Equipping your organization with a solid strategy and integrating processes from the start prepares the company for future legislation, such as the EU Corporate Sustainability Due Diligence Directive (CSDDD), and provides a long-lasting competitive advantage. For more information, check out our Sustainability due diligence services.
Contact:
+46 8 522 03 450
info@enact.se or anamaria.vargas@enact.se
CSRD and ESRS
in a nutshell
The Corporate Sustainability Reporting Directive (CSRD) sets legal requirements for all member states within the European Economic Area (EEA) – all EU members states along with Iceland, Lichtenstein and Norway. It introduces ambitious non-financial reporting standards for large companies with more than 1,000 employees and a net turnover over EUR 450 million. Non-EEA companies with a net turnover exceeding the same amount within the EEA, will also be required to comply with CSRD*. Approximately 4,800 companies will need to comply. The first reports have been published in 2025, covering the fiscal year 2024.
*Thresholds set in the agreement reached in trialogue negotiations and voted by the European Parliament on December 16th, 2025.
The European Sustainability Reporting Standards (ESRS) provide a unified set of disclosure requirements for companies covered by the CSRD. They establish the minimum standards for reporting on significant sustainability issues, so called material impacts, risks, and opportunities. Companies must report on cross-cutting standards applicable to all, as well as on specific environmental, social, and governance issues based on their double materiality analysis. A simplified version of the standards was released by EFRAG technical group on December 3rd, 2025 and they are expected to enter into force during Q2 2026.