Preparing a multi-entity group for CSRD-aligned reporting
An illustrative group clarifies its reporting perimeter, double-materiality process, and ESRS data responsibilities across operating companies.
The challenge
The illustrative group had European commercial links and decentralized sustainability data, but no agreed reporting perimeter or group-wide method for assessing impacts, risks, and opportunities.
The work
- 01Reviewed the corporate structure, value chain, reporting obligations, and existing finance controls.
- 02Facilitated an evidence-based double-materiality process with operating and corporate functions.
- 03Triaged ESRS requirements and converted material data points into owned definitions, controls, and implementation waves.
The result
The hypothetical program creates a clear readiness backlog, governance model, and auditable route from source data to disclosure.
This case is illustrative, with fictional client details and metrics. It explains a possible CSRD-readiness approach and should not be read as a statement of Climate's completed work.
The first phase resolved scope questions before launching broad data collection. The team mapped legal entities, operations, business relationships, and existing reporting channels to identify where group-level policies would not be enough.
Workshops assessed both impact materiality and financial materiality, with documented evidence and challenge sessions. The resulting decisions were then linked to disclosure requirements rather than left as a standalone matrix.
A phased control plan prioritized disclosures by materiality, data maturity, and assurance risk, helping finance and sustainability leaders direct resources to the most consequential gaps.