Sustainability Reporting
Clear, precise and effective
Today, sustainability reporting is much more than just a communications exercise. Depending on factors such as company size, market requirements and the regulatory environment, a bespoke reporting framework is required — one that fits your business and can be implemented with reasonable effort. We can support you in selecting the right standard, structuring the relevant content, and creating a robust report.
Why a robust sustainability report benefits your company
- A clearly structured report builds trust and makes sustainability performance understandable.
- It facilitates communication with customers, banks, investors and other stakeholders.
- It creates internal clarity around data, responsibilities and areas for development.
- It helps you address regulatory or market-driven requirements early and in an organised way.
- It provides a sound basis for further developing your sustainability management.
The most important reporting standards at a glance
Not every company needs the same standard. While some companies are subject to the European Corporate Sustainability Reporting Directive (CSRD) or the Swiss Code of Obligations (Art. 964 CO), others prefer an internationally recognised voluntary report or a pragmatic approach for SMEs. We can help you select the most suitable framework and use it to produce a practical report.
GRI
Global Reporting Initiative
The GRI Standards are an internationally established framework for sustainability reporting. They help organisations of all sizes disclose their impacts on the economy, the environment and people in a comparable and credible way.
Particularly suitable if you:
- want to build a voluntary sustainability report with an internationally recognised structure
- want to present your impacts on the environment, society and the economy in a systematic way
- want to communicate transparently and credibly with a range of stakeholders
ESRS
European Sustainability Reporting Standards
The ESRS are the European standards for sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD). They define which sustainability information affected companies must disclose and how this information must be structured.
Particularly suitable if you:
- need or want to align your reporting with EU regulatory requirements
- want to build a report based on double materiality, robust data and a transparent structure
- want to establish sustainability reporting in a way that is both audit-ready and future-proof
VSME
Voluntary Sustainability Reporting Standard for SMEs
The VSME was developed by EFRAG for non-listed SMEs. It covers the same sustainability topics as the ESRS for large companies, but is designed to be much more proportionate and better aligned with the realities of smaller businesses.
Particularly suitable if you:
• want to report in a structured way as an SME without building an overly complex reporting system
• want to respond efficiently and in a standardised way to requests from customers, banks or investors
• are looking for a straightforward, pragmatic entry point into sustainability reporting
Reporting under Art. 964 CO
The indirect counter-proposal to the Responsible Business Initiative (RBI)
Art. 964 CO sets out the obligations for reporting on non-financial matters as well as due diligence and transparency obligations in the areas of conflict minerals and child labour. In addition, a separate ordinance applies to climate-related matters and further specifies the reporting requirements.
Important to know:
• Art. 964 CO is a legal framework, not a reporting standard
• Art. 964 CO may be relevant in addition to GRI or ESRS
• for Swiss companies, a separate assessment is therefore always worthwhile
How SuCo supports you
We help you implement sustainability reporting not just as a formal requirement, but in a way that is clear, appropriate and workable. Together, we determine which standard makes sense for your company, which content is truly relevant and how to turn it into a report that is both technically sound and practical to deliver.
Our advisory services include:
- classification of the appropriate reporting framework
- support with materiality and topic prioritisation
- analysis of existing data and identification of gaps
- development of a clear reporting structure
- support with drafting, review and further development
Whether you are preparing your first report, developing an existing reporting approach or getting ready for regulatory requirements, we meet you exactly where you are.
Our approach – in three steps
1. Assessment and selection of the standard
First, we establish which reporting framework is best suited to your company: GRI, ESRS or VSME. Where relevant, we also evaluate the implications of Art. 964 CO.
2. Building the data foundation and reporting logic
In the next step, we analyse which information is already available, where gaps exist and how a robust structure can be developed from it. We support you with data collection and the reporting concept.
3. Drafting and developing the report
We support you with the structure, drafting and review of the report. If desired, we also develop concrete recommendations for the next stage of maturity in your reporting.
What you receive from us
- a clear recommendation on the most suitable reporting framework
- a structured overview of requirements, data and gaps
- a transparent reporting logic
- a complete draft report
- if desired, concrete recommendations for the further development of your sustainability reporting
Project Examples
Sustainability Report
Sustainability Report
Sustainability Report
FAQ
No. In many companies, relevant information already exists, but has not yet been brought together in a robust structure. The first step is therefore usually not perfecting the data base, but clarifying which information is relevant, where the gaps are and how a practical reporting process can be built.
Yes, existing content can often be used effectively. This may include information from ESG questionnaires, sustainability reports, climate reports, supplier requirements or internal policies. The key is to translate this content into the logic of the chosen standard and embed it in a consistent reporting structure.
The effort depends heavily on the starting point, the standard and the objective. Three factors are especially relevant: how well developed the existing data situation already is, how many internal functions need to be involved, and whether the goal is a voluntary report or a more regulated framework. That is precisely why an initial assessment is worthwhile—so that no unnecessarily complex reporting system is built.
Sustainability reporting is generally not purely a sustainability or communications topic. Depending on the company, functions such as executive management, finance, HR, procurement, compliance, environment or communications should typically be involved. Which roles are actually required depends on the selected standard and the internal organisational structure.
In many cases, a phased entry point is more sensible than launching immediately with a fully expanded report. A clearly defined and technically robust first report often creates more value than an overly ambitious approach that is difficult to sustain internally. What matters is that the chosen scope fits the company’s objectives and can be developed further in a meaningful way later on.
Book a free initial consultation.
We invite you to acquaint yourself with us – with no obligation and tailored to your specific requirements.