Our ESG and sustainability consultancy helps businesses report environmental and wider sustainability performance from stated data and methods. We distinguish legal reporting duties, customer requests and voluntary commitments before deciding what information the business needs.
ESG and Sustainability Consultancy
Reporting boundaries, data quality, targets and changes in method are stated alongside the figures they affect.
ESG and Sustainability Consultancy enquiry
Reporting boundaries
The report needs to identify the company operations, period and activities included in its figures.
Evidence behind claims
Source records and stated calculation methods allow the business to explain its sustainability reporting.
Reporting boundaries and evidence
A customer questionnaire, an internal improvement plan and a formal report do not need identical evidence. The organisations, sites, activities and reporting period included in the figures should be defined before data from different sources is combined.
Energy, emissions, water and waste data can support environmental reporting. Social and governance topics require their own evidence. Estimates, gaps and changes in method are kept visible so they are not mistaken for measured performance.
Discuss ESG and sustainability consultancy
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Sustainability targets and measurable actions
Targets are most useful when they connect to actions, responsibility and a method of measuring progress. If sites, output or calculation methods change, the baseline needs enough explanation for later comparisons to remain meaningful.
The applicable reporting requirements depend on the organisation and framework. We keep mandatory obligations separate from voluntary targets and avoid environmental claims that go further than the underlying evidence.
Greenhouse gas reporting boundaries
Under the GHG Protocol, Scope 1 covers direct emissions from owned or controlled sources. Scope 2 covers emissions from the generation of purchased or acquired electricity, steam, heat and cooling consumed by the organisation. Scope 3 covers other value-chain emissions.
Eligibility for UK reporting schemes such as SECR or ESOS is checked against the rules applying to the organisation and reporting period; those reporting rules are separate from the Scope 1, 2 and 3 definitions.
ESG and Sustainability Consultancy: common questions
Does every business need the same ESG report?
No. Requirements depend on the organisation, its obligations and the intended audience or framework.
Can estimates be used in a sustainability baseline?
Where appropriate, but the method and uncertainty should be disclosed and improved as better information becomes available.
Is a sustainability target evidence of an achieved reduction?
No. A target is a commitment; measured results and a consistent baseline are needed to demonstrate progress.
Is a green electricity tariff proof of zero company emissions?
No. Electricity accounting must follow the applicable method, while other direct and value-chain emissions remain separate parts of the inventory.
What if the reporting boundary changes between years?
The change should be explained so readers can understand whether figures remain comparable. Changes to sites, activities or calculation methods can otherwise distort the trend.