{"id":9574,"date":"2022-09-06T11:05:33","date_gmt":"2022-09-06T10:05:33","guid":{"rendered":"https:\/\/circularity.com\/?post_type=consulenze&p=9574"},"modified":"2025-05-15T14:25:40","modified_gmt":"2025-05-15T13:25:40","slug":"sustainability-report","status":"publish","type":"consulenze","link":"https:\/\/circularity.com\/en\/consultancy\/sustainability-report\/","title":{"rendered":"Sustainability report"},"content":{"rendered":"\n\n
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\nOUR APPROACH<\/strong><\/span>\n\n\n\n

Our team of experts manages all project phases, drafting the Sustainability Report as a communication tool in accordance with internationally recognized standards.
Circularity offers a comprehensive consulting service for the preparation of the report, with an integrated approach aligned with the latest European regulations, including the new ESRS standards<\/strong> issued by EFRAG<\/strong>, mandatory under the CSRD<\/strong>, and the voluntary VSME standard<\/strong>, designed for SMEs not subject to reporting obligations.<\/p>\n<\/div>\n\n\n\n

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\nAssessment and Materiality Analysis<\/strong><\/strong><\/span>\n\n\n\n

Analysis of the company\u2019s context and ESG strategy, stakeholder engagement, and materiality assessment (or double materiality in accordance with ESRS), aimed at identifying the key sustainability topics most relevant to the business.<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n

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\nDefinition of Scope and Reporting Standards<\/strong><\/strong><\/span>\n\n\n\n

Determination of the organizational and operational boundaries of the report, selection of the most appropriate reporting standards\u2014GRI, ESRS, or VSME\u2014based on the company\u2019s size and level of ambition, and mapping of both mandatory and voluntary disclosure requirements.<\/p>\n<\/div><\/div>\n<\/div>\n<\/div><\/div><\/section>\n\n\n\n

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\nESG Data Collection<\/strong><\/span>\n\n\n\n

Implementation of efficient, digital data collection systems, with optional use of Circularity\u2019s proprietary ESG Reporting Tool, and support in gathering data and measuring key environmental, social, and governance (ESG) performance indicators (KPIs).<\/p>\n\n\n\n

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\nSustainability Report Drafting<\/strong><\/strong><\/span>\n\n\n\n

Preparation of the report in line with the selected framework (GRI, ESRS, or VSME), including the integration of ESG policies, risks, metrics, and targets, followed by internal review, validation, and support through to final publication.<\/p>\n<\/div><\/div>\n<\/div>\n<\/div><\/div><\/section>\n\n\n\n

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\nReport Visual Design<\/strong><\/strong><\/span>\n\n\n\n

Support for communication with internal and external stakeholders through the creation of customized and engaging materials, such as full reports or visually enhanced content extracts, designed to effectively convey key messages and ESG performance.<\/p>\n<\/div><\/div>\n<\/div>\n\n\n\n

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\nWHY A SUSTAINABILITY REPORT?\u00a0\u00a0<\/strong><\/span>\n\n\n\n
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The Sustainability Report allows you to understand and communicate the economic, social and environmental impact of your company. Legislative Decree 254\/2016 introduced the obligation for large companies – considered public interest entities – to report non-financial information (relating to environmental, social, personnel, respect for human rights and the fight against corruption) through the NFS (Non-financial declaration). In addition, the Directive of 21 April 2021 proposed by the European Commission extends the reporting obligation to an increasingly broad pool of companies:<\/p>\n\n\n\n