This blog post is part of a webinar series “The ultimate ESRS roadmap: From Zero to Final Report” and is a step-by-step guide through the entire process. Watch the recording here or download the full ESRS roadmap as a free PDF below.
Table of contents
- Carry out internal checks: Quality assurance before delivery
- Auditing: cooperation with the auditing department
- Communication and publication: using the report strategically
- Conclusion and outlook
With the fifth and final webinar, we concluded our ESRS series and took the final step together towards creating a compliant sustainability report. The focus was on the question: How can the report be finalized and prepared for publication? Our guest expert was Antonia Werhahn, Head of Sustainability Service at NurBaute, one of our partners that supports companies in sustainability communication.
1. carry out internal checks: Quality assurance before dispensing
Implement a review process
A structured review process ensures that all information is correct and consistent. Specialist departments should be involved and a final quality check carried out. The Code Gaia reporting tool can provide full support here. It allows certain people to be assigned to specific tasks or sections so that they can enter the necessary data for the disclosure requirements. Another function is the assignment of a reviewer or approver. This allows specialist departments to enter the information directly, while a second instance checks and approves the information. This ensures that all entries are correct, complete and consistent.
Ensure consistency
The consistency of the topic-related standards is particularly important, especially if several departments are involved in preparing the report. It must be ensured that all chapters fit together in terms of content, that the report has a clear line and that the individual topics are presented to an appropriate extent. An imbalance in the reporting, for example if one section is covered in detail while another contains only rudimentary information, may indicate gaps in the content. It is also essential that all minimum disclosure requirements are covered consistently.
Identifying deviations at an early stage
Another key aspect is the validation of key figures to ensure that calculations and estimation methods are applied consistently. Internal comparisons with previous year’s figures and plausibility checks help to identify deviations at an early stage. At the same time, consistency between financial and non-financial information must be ensured so that the report conveys a coherent overall picture. While the finance department is responsible for coordinating the content, the communications department ensures that the report is prepared in a way that is understandable and appropriate for the target group.
To increase traceability and acceptance, it can be useful to include relevant documents such as CO₂ certificates as attachments. This not only facilitates internal validation, but also external audits by auditors and other stakeholders.
2. auditing: cooperation with the audit department
The sustainability declaration of companies must be confirmed by an audit, which requires close cooperation with the auditors. The audit is carried out in an iterative process in which the report is revised based on feedback until all open points have been clarified and finally approved. In particular, the auditors assess the consistency and comprehensibility of the information and compliance with legal requirements. They also check the quality of the data sources and the internal verification process. Companies should therefore ensure at an early stage that all relevant information is well documented and verifiable in order to minimize subsequent adjustments.
3. communication and publication: using the report strategically
The publication of the report is not just a formal conclusion, but the starting point for strategic and transparent sustainability communication. Antonia Werhahn from NurBaute emphasized that companies should actively use the insights gained to present their sustainability efforts in an understandable and credible way.
The choice of communication channels plays a decisive role here – from traditional annual reports and the company website to social media and internal training courses. It is important that companies not only highlight successes, but also openly communicate challenges and future goals. This creates trust and underlines the commitment to long-term sustainability strategies.
A structured, fact-based and verified report serves as a solid basis for external communication. Companies should specifically avoid relying exclusively on glossy presentations that only show positive aspects. Authentic reporting that addresses opportunities and risks in equal measure strengthens credibility and prevents accusations of greenwashing.
4 Conclusion and outlook
The finalization of the ESRS report is more than just an administrative conclusion – it marks the transition from pure data collection to strategic communication of a company’s sustainability performance. A well thought-out and early planned finalization not only facilitates reporting, but also strengthens the trust of stakeholders and creates a solid foundation for future sustainability initiatives. Those who plan the process early on can not only meet compliance requirements, but also derive the greatest possible added value from reporting.
