ESG strategy · Reporting · Assurance readiness

Sustainability that stands up to scrutiny.

Disclosure has become regulation. Claims have become liabilities. EthiqESG helps companies build environmental, social and governance programmes on evidence a regulator, an auditor or an investor can follow line by line.

Materiality
Double materiality assessments that survive audit
Carbon
Scope 1, 2 & 3 inventories to GHG Protocol
Disclosure
CSRD/ESRS, ISSB, GRI, BRSR, TCFD
We work to
  • GRI
  • CSRD / ESRS
  • IFRS S1 & S2
  • TCFD
  • GHG Protocol
  • SASB
  • SBTi
  • CDP
  • BRSR
  • UNGP

What we do

Six places we make the difference

Most ESG work fails in one of two ways: it never leaves the slide deck, or it says more than the data can support. We are engaged to fix both.

01

Strategy & materiality

Double materiality assessments grounded in real stakeholder engagement, translated into a roadmap with owners, budgets and dates — not aspirations.

  • Impact & financial materiality
  • Peer and regulatory benchmarking
  • Board-ready ESG roadmap
02

Carbon & climate

GHG inventories built to the GHG Protocol, including the Scope 3 categories most companies would rather skip, plus credible decarbonisation pathways.

  • Scope 1, 2 & 3 accounting
  • SBTi-aligned target setting
  • Climate risk & scenario analysis
03

Reporting & disclosure

Sustainability statements that map cleanly to the framework your market demands, with every number traceable to a source system.

  • CSRD / ESRS gap analysis
  • ISSB, GRI, BRSR reporting
  • Integrated & annual report support
04

Ratings & diligence

Preparation for the questionnaires and analysts that increasingly decide your cost of capital and your place on a customer's approved-vendor list.

  • CDP, EcoVadis submissions
  • MSCI & Sustainalytics readiness
  • ESG due diligence, buy and sell side
05

Governance & ethics

The "G" that the market quietly weights heaviest: oversight that works, policies people follow, and supply chains you can actually vouch for.

  • Board oversight & ESG mandates
  • Codes of conduct, anti-bribery, whistleblowing
  • Human rights & supplier due diligence
06

Assurance readiness

Sustainability data is moving under the auditor's lens. We build the controls, evidence trails and documentation before the assurance provider asks.

  • Data controls & ownership
  • Evidence packs and audit trails
  • Limited to reasonable assurance uplift

How we work

Four steps, no theatre

A first engagement typically runs eight to twelve weeks. You will know by week two whether the numbers hold.

  1. 1

    Diagnose

    We audit what exists — data, policies, prior disclosures — and map it against the frameworks that apply to you. The output is an honest gap register, including the gaps nobody wanted written down.

  2. 2

    Prioritise

    Double materiality separates the issues that move your business and your impact from the noise. Everything downstream is scoped against that shortlist.

  3. 3

    Build

    Data pipelines, calculation methodologies, policies, targets and controls — implemented with your teams so capability stays in-house when we leave.

  4. 4

    Report & assure

    We draft the disclosure, defend the methodology, and walk it through assurance. Then we hand over a repeatable cycle rather than a consultant's dependency.

Why it matters now

The reporting era has a burden of proof.

For a decade, sustainability communication was a marketing exercise. That period has closed. Mandatory regimes now carry the same expectations of accuracy, traceability and assurance that financial reporting has carried for a century — and regulators, litigators and procurement teams have all started reading.

The companies that come through this well are not the ones with the boldest commitments. They are the ones whose claims are boring, specific and provable.

Ask us where you stand

What changed

  • Mandatory disclosureCSRD in Europe, ISSB adoption across a growing list of jurisdictions, BRSR in India — sustainability reporting is now filed, not published.
  • Third-party assuranceLimited assurance is already required in several regimes, with reasonable assurance on the horizon. Spreadsheets without an audit trail will not clear it.
  • Greenwashing enforcementRegulators and courts have started treating unsupported environmental claims as what they are: misstatements.
  • Capital and procurementLenders price it, investors screen on it, and large customers now make it a condition of the contract.

About

Advisers, not applause.

EthiqESG is an independent sustainability advisory practice. We work with mid-market companies, listed groups and their investors on the unglamorous end of ESG: methodology, data, controls and disclosure.

We take a deliberately small number of engagements at a time, and the people who scope your work are the people who do it. Where a claim cannot be evidenced, we will tell you before your auditor does.

Evidence first

If it cannot be traced to a source, it does not go in the report.

Plainly stated

No framework alphabet soup where a sentence of English will do.

Built to hand over

Your team should be able to run the next cycle without us.

Independent

No product to sell you, no offsets to place, no conflicts on the file.

Get in touch

Start with an honest diagnostic.

Tell us where you are — first report, mid-programme, or preparing for assurance — and we will tell you what the next three months should look like. Introductory calls are free and unhurried.

Prefer to write? Send a note with your sector, size and reporting deadline, and we will come back within two working days.