We help organisations report in a structured, auditable manner in accordance with CSRD/ESRS, VSME ESRS, GRI or without a framework, including full report finishing.
Voluntary or mandatory ESG report, compliant with ESRS (VSME ESRS) or GRI, practically applicable for single entities and groups. An ESG report covers the environmental, social and governance performance of an organisation and is either mandatory (CSRD/ESRS) or voluntary. Organisations often report voluntarily to meet client requirements or other
stakeholder expectations. The greatest value of ESG reporting lies in the internal reflection it generates, the facilitation of compliance with client requests and audits, and the broader stakeholder communication it enables.
We deliver ESG reports that are practical and actionable, whether it concerns a full ESRS or GRI publication, or a compact VSME ESRS report. We focus the content on what is truly relevant for management and operations, ensuring the report is functional for decision-making and assurance. For smaller companies, we make the approach scalable and proportionate in pace and effort.
Get in touch with Guido for a
no-obligation discussion about ESG reporting
We make sustainability understandable, actionable and fully managed, from data to communication.
We build genuine relationships with clients through honesty, engagement and direct communication.
We connect with our clients' world, without judgement, with an eye for profitability and continuity.
We see sustainability not as ideology, but as a means to deliver value and returns.
An ESG report covers the environmental, social and governance performance of your organisation. Under the CSRD, this becomes mandatory according to the ESRS standards. The report makes your sustainability performance transparent for stakeholders.
Large companies (>250 employees, >€50M revenue, >€25M balance sheet) report from financial year 2024. Listed SMEs from 2026. Non-listed companies meeting 2 of 3 criteria follow later. Many SMEs report voluntarily due to supply chain requirements.
The European Sustainability Reporting Standards (ESRS) are the mandatory reporting standards under the CSRD. There are 12 standards: 2 cross-cutting (ESRS 1 and 2), 5 environmental (E1-E5), 4 social (S1-S4) and 1 governance (G1). Through a double materiality assessment you determine which standards are relevant.
A double materiality assessment evaluates each sustainability topic from two perspectives: (1) the impact of your company on people and the environment (impact materiality) and (2) the financial risks and opportunities for your company (financial materiality). This determines which ESRS standards you need to report on.
A full ESG report according to ESRS takes on average 4 to 8 months: double materiality assessment (4-6 weeks), data collection (6-10 weeks), report writing (4-8 weeks) and review/finalisation (2-4 weeks). With early preparation, this can be more efficient.
Costs vary significantly depending on complexity, sector and size. An SME report is considerably less expensive than a multinational report. Kroll SR works with fixed project prices so you know upfront what to expect. Contact us for a no-obligation consultation.
Under the CSRD, limited assurance is mandatory for companies subject to the reporting obligation. This means an external accountant or auditor will review your report. Kroll SR prepares reports that are audit-ready.
Yes, an increasing number of SMEs are preparing ESG reports voluntarily. Reasons include: supply chain requirements from large clients, competitive advantage, better financing conditions and preparation for future obligations. Kroll SR offers a pragmatic approach for voluntary reporting.
The CSRD (with ESRS) is European legislation and mandatory. GRI (Global Reporting Initiative) is a voluntary international framework. ESRS is partly based on GRI but goes further, particularly regarding financial materiality and the link with the annual accounts.
The required data depends on your material topics. Common examples include: CO2 emissions (scope 1-3), energy consumption, water consumption, waste figures, employee data (FTE, turnover, diversity, pay gap), governance structure and supply chain information.
