Reporting & Disclosure

CSRD, ISSB or a voluntary report. We start by mapping each disclosure requirement onto a figure you actually hold, which is the moment most reporting projects discover what is missing. The map is the plan: it says what exists, what has to be measured, and what will be disclosed as not yet available.

Then the drafting. The numbers and the caveats arrive on the same page, in the body of the text, because a caveat moved to a footnote is a caveat the reader was not meant to find.

• A disclosure map tying every requirement to a figure or a gap
• A draft report written for a reader, not for a checklist
• A caveat register naming every qualification and where it sits
• The requirements you cannot yet meet, disclosed as such

Which entities the report covers and which standard it answers to, settled before a word is drafted. Subsidiaries consolidated for financial reporting are not automatically the right boundary for an emissions one, and prior-year comparatives have to be built on the same basis or they are not comparatives at all.

The disclosure draft came back with the caveats in the body rather than a footnote. Our board asked better questions because of it.

Six to ten weeks from the disclosure map to a draft your board can read without a glossary beside it. Most of that time goes on the mapping rather than the writing, because once it is clear which figures exist and which do not, the report largely writes itself.

You keep the map and the caveat register alongside the report. When the standard changes, and it will, the map shows exactly which paragraphs have to move rather than sending you back to the beginning with a blank page.