ESG Reporting & Disclosures
Growing pressure from investors, customers, lenders and supply chains means businesses are expected to explain their environmental and social performance clearly.
Changing Footprint provides focused, delivery-led support as an ESG reporting consultant for UK businesses that need clear disclosures, reliable data and credible reporting.
What is ESG Reporting?
Measuring Environmental, Social and Governance Performance
ESG reporting is the process of collecting and presenting information on how a business manages environmental, social and governance issues. This can include carbon emissions, energy use, waste, workforce data, supply chain standards, risk management and governance controls.
It gives stakeholders a clearer view of how the business operates and where risks or opportunities exist.
Turning Business Data into Clear Disclosures
Good reporting is more than publishing figures. It means structuring data, applying recognised standards and explaining progress in a clear and balanced way.
As a sustainability reporting consultant, we help businesses build practical reporting processes that improve each year rather than starting from scratch every cycle.
Why ESG Reporting is Important for Businesses
Meeting Market and Regulatory Expectations
Customers, investors and procurement teams increasingly request ESG information during tenders, supplier reviews and funding processes. Regulations are also increasing across the UK and Europe.
Clear reporting helps businesses stay ready for requests, reduce delays and respond with confidence.
Supporting Better Decisions and Performance
Reliable ESG data helps leadership teams understand costs, risks and improvement opportunities. It can highlight energy savings, supply chain exposure, carbon hotspots and governance gaps.
Strong corporate sustainability reporting supports action, not just disclosure.
Our Sustainability and ESG Consulting Services
ESG Data Collection and Analysis
We review available business data, identify gaps and create practical collection processes. This includes carbon emissions, utility data, workforce metrics, waste, travel and governance information.
The result is a stronger evidence base and less time spent chasing data each year.
Sustainability Reporting Frameworks
We help businesses select and apply suitable frameworks based on sector, size and stakeholder needs. This may include voluntary standards or mandatory disclosure requirements.
Our ESG reporting services are proportionate, practical and aligned to business priorities.
ESG Report Development
We develop clear, credible reports that combine data, narrative and progress updates. Reports are structured for investors, customers, boards and procurement teams.
Outputs are designed to be accurate, readable and useful.
Stakeholder Communications
Reporting should support confidence across multiple audiences. We help shape messages for customers, employees, investors and supply chain partners.
This ensures ESG progress is understood and communicated consistently.
Common ESG Reporting Frameworks
GRI
The Global Reporting Initiative is widely used for broader sustainability reporting. It supports transparent disclosures across environmental, social and governance topics.
TCFD
The Task Force on Climate-related Financial Disclosures focuses on climate risk, governance, strategy and resilience. It has shaped many climate reporting requirements.
UK SRS & IFRS
UK Sustainability Reporting Standards form the basis of the UK’s sustainability disclosure framework, drawing from IFRS Sustainability Disclosure Standards developed by the International Sustainability Standards Board. These standards focus on decision-useful information for investors, including climate risks, governance, strategy and material sustainability issues.
For many UK businesses, these standards are likely to influence future reporting expectations directly or through customer and investor requests.
As an ESG disclosures consultant, we help businesses understand which frameworks are relevant and how to respond efficiently.
How ESG Reporting Supports Sustainability Strategy
Better Visibility and Priorities
Effective ESG reporting creates visibility across emissions, resource use, supply chain risks and governance performance. It shows where action will have the greatest impact and where attention is needed first.
This helps businesses set practical priorities, allocate budget effectively and focus effort where it delivers measurable value.
Stronger Delivery and Accountability
Reporting provides a baseline, tracks progress and supports clear decision-making over time. It turns sustainability goals into actions that can be measured and managed.
When reporting and strategy are connected, businesses gain stronger control, clearer accountability and more credible evidence of progress.
How we deliver your ESG Reports & Disclosures
1. Organisation & Group Overview
We begin by mapping your corporate group: subsidiaries, operations and reporting boundaries. This ensures complete coverage and consistent data across your business.
2. Materiality & Stakeholder Assessment
Through engagement with key stakeholders, we identify and rank material ESG issues based on business impact and stakeholder priorities.
This includes assessment of environmental and social impacts from direct operations to supply chain / Scope 3 emissions.
This is also a good point to review the benefits of an Environmental Management System.
3. Framework Review & Alignment
We align your reporting with leading frameworks and principles, including:
- PRI (Principles for Responsible Investment)
- GRI (Global Reporting Initiative)
- CDP (Carbon Disclosure Project)
- UN Sustainable Development Goals (SDGs)
This ensures your disclosures meet recognised global benchmarks and investor expectations.
4. Regulatory Compliance, Risk & Scenario Analysis
We evaluate your obligations and opportunities within the rapidly evolving ESG regulatory landscape and assess how environmental and market changes could affect your business model.
Our review can cover:
- IFRS & SASB Standards
- EU CSRD & ESRS
- TCFD & UK SRS
- VSME guidelines
We incorporate scenario analysis to model how different climate or market futures may impact your operations, assets, and strategy.
This includes:
- Transitional risks: such as policy changes, carbon pricing, shifting investor expectations and evolving technology or market dynamics.
- Physical risks: including the potential effects of extreme weather, rising temperatures, resource scarcity and supply chain disruption.
Our team helps you understand these risks, test the resilience of your strategy, and identify adaptive responses that build long-term sustainability and financial stability.
5. Benchmarking & ESG Ratings Review
We can evaluate how your disclosures compare with global ESG rating systems, including:
- EcoVadis
- B Corp
- Sustainalytics
- MSCI
You’ll understand what these agencies prioritise, how you measure up against peers, and what actions can improve your positioning and credibility.
6. Targets, KPIs & Performance Tracking
We help you define clear, measurable ESG goals and KPIs, aligned to your strategic priorities and emerging regulations.
This includes climate risk metrics, transition readiness indicators, and resilience measures tied to your scenario analysis findings.
We also help you establish data management systems and dashboards to ensure accuracy, comparability and assurance readiness.
7. Governance & Working Structures
We embed ESG accountability across your business by supporting you to create:
- A Steering Committee for strategic oversight and direction.
- A Sustainability Working Group to coordinate data, actions and reporting across departments.
These governance structures ensure that risk management, scenario outcomes and adaptation planning are integrated into business strategy, board decision-making and performance management.
8. Regular Reporting & Review
We provide structured progress updates, interim reporting and guidance as regulations evolve.
This iterative approach supports continuous improvement, resilience testing and timely refinement of targets, assumptions and risk exposure.
9. Annual ESG & Sustainability Report
We produce a comprehensive Annual Sustainability Report that consolidates your ESG data, performance trends and narrative insights.
It clearly articulates how your organisation identifies, assesses and manages transitional and physical risks and how your strategies align with climate-resilient business models.
10. Public Disclosure & Communication
Finally, we prepare your public sustainability disclosure, aligned with stakeholder expectations.
This includes transparent commentary on challenges, data limitations and ongoing risk management, helping your organisation communicate progress with credibility and integrity.
Related Services & Case Studies
Carbon Reporting – From Data Complexity to Clear Insight
A client had fragmented data across multiple sources, making reporting unreliable.
We consolidated Scope 1, 2 and key Scope 3 emissions into a clear, auditable dataset and produced concise reporting outputs.
The result was a trusted carbon baseline and reporting that could support decisions and meet stakeholder expectations.
Decarbonisation – Building a Practical Net Zero Pathway
A business had clear ambition but no defined plan.
We developed a prioritised roadmap based on cost, feasibility and carbon impact, supported by energy and operational insight.
This turned ambition into action, reducing emissions and embedding decarbonisation into day-to-day decisions.
Sustainability Reporting – Strengthening ESG Credibility
A growing company needed to strengthen ESG reporting under increasing pressure.
We implemented a structured framework aligned to TCFD, GRI and IFRS, including KPIs and governance improvements.
The result was clear, credible reporting that improved confidence and prepared the business for future requirements.
FAQs
Common frameworks include GRI, TCFD, CSRD, SASB and sector-specific standards. The right choice depends on your size, sector, customers and reporting obligations.
Some ESG disclosures are mandatory depending on company size, location and legal structure. Many other businesses face indirect pressure through investor, lender or customer requirements.
They overlap closely. ESG reporting often focuses on investor and risk-related disclosures, while sustainability reporting can take a broader view of environmental and social impact.
Typical data includes energy use, carbon emissions, waste, water, travel, diversity metrics, health and safety, policies, governance controls and supply chain information. The exact requirement depends on the framework being used.