Measure, manage and showcase your sustainable performance.

ESG performance is no longer limited to commitments or statements of intent. Companies must now be able to demonstrate their actions, measure their results objectively, and communicate reliable information to their stakeholders.

Investors, banks, customers, business partners, employees, and regulators expect companies to have relevant indicators and transparent reporting processes that enable them to assess their environmental, social, and governance performance.

In this context, ESG reporting frameworks are becoming increasingly widespread, ranging from voluntary approaches such as the VSME standard for SMEs and mid-sized companies to regulatory requirements such as the CSRD for companies within its scope.

ABGi supports organizations in developing robust, pragmatic ESG reports tailored to their level of maturity.

CSRD: Meeting new European reporting requirements

The Corporate Sustainability Reporting Directive (CSRD) is fundamentally transforming non-financial reporting practices across Europe.

It requires companies within its scope to disclose detailed information on their ESG impacts, risks, and opportunities, in accordance with the European Sustainability Reporting Standards (ESRS).

Compliance with these requirements involves, in particular:

• Conducting a double materiality assessment;
• Identifying material ESG topics;
• Collecting and ensuring the reliability of data;
• Defining performance indicators;
• Preparing the sustainability report;
• Implementing governance and control processes.

VS: ESG reporting tailored to SMEs and mid-sized companies

The VS (Voluntary Standard) provides a voluntary reporting framework designed for small and medium-sized enterprises and mid-sized companies.

It enables organizations to progressively structure their ESG approach around a core set of essential indicators while addressing the growing expectations of customers, investors, and financial institutions.

VS often represents a relevant first step before moving toward more advanced reporting approaches.