ESG360 turns sustainability ambition into evidence-based action. Our approach is practical, aligned with recognised standards and proportionate to your size: we start with what matters most, measure it reliably, act on it, and prepare the results for independent review by accredited partners.
Six principles behind every engagement
These principles guide how we scope, deliver and report our work, whether we support a first ESG assessment or a full reporting programme.
Materiality first
We start with the topics that matter most to your business and your stakeholders, not with a generic checklist. Effort goes where risk, impact and value are greatest.
Aligned with recognised standards
Our work follows widely used frameworks such as the GHG Protocol, ISO 14064, GRI, the ESRS and the ISSB standards, so results are comparable and credible.
Evidence before claims
Every number has an owner, a method and a source. We build an audit trail so that what you report can be explained, reviewed and defended.
Proportionate and practical
A listed group and a growing supplier need different things. We scale the depth of the work to your size, sector, data maturity and obligations.
Independent by design
ESG360 prepares organisations for independent review. We do not certify, accredit or assure; we coordinate accredited and authorised partners who do.
Integrated with the business
ESG is part of strategy, risk, finance and operations. We connect sustainability work to the decisions, budgets and controls that drive outcomes.
Eight steps from understanding to lasting improvement
The same disciplined cycle applies to every ESG topic. Each step has clear activities and a tangible result, so you always know what you will receive.
Understand
What we do
- Map your business model, sites, value chain and stakeholders.
- Identify the regulations, customer requirements and frameworks that apply to you.
- Agree scope, boundaries, timeline and ownership.
What you receive
A scoping note and an applicability map of the requirements that matter to you.
Assess
What we do
- Run a double materiality assessment with documented stakeholder input.
- Review current policies, practices and data against the applicable standards.
- Build a register of ESG risks and opportunities, ranked by significance.
What you receive
A materiality result, a gap analysis and a prioritised risk and opportunity register.
Plan
What we do
- Translate material topics into measurable targets with a base year and a target year.
- Set out a phased action plan with owners, resources and milestones.
- Link the plan to budgets, procurement and, where appropriate, governance and incentives.
What you receive
An ESG strategy and roadmap with targets, owners and a business case for key actions.
Implement
What we do
- Draft or update policies, procedures and supplier requirements.
- Embed responsibilities and controls in day-to-day operations.
- Train teams and support suppliers so that change is understood and sustained.
What you receive
Working policies and processes, trained teams and a supplier engagement programme.
Measure
What we do
- Define KPIs and calculation methods, including the greenhouse gas inventory across Scopes 1, 2 and 3.
- Set up data collection with named owners, review steps and an audit trail.
- Check data quality internally before anything is published.
What you receive
A documented baseline, a KPI set and a data process that can be repeated every year.
Report
What we do
- Prepare sustainability statements and reports aligned to the ESRS, GRI or ISSB standards as relevant.
- Tailor information for lenders, investors, customers and rating providers.
- Keep narrative, data and targets consistent across all channels.
What you receive
A draft report and supporting evidence, ready for internal sign-off.
Verify
What we do
- Run a pre-assurance readiness review and close the gaps found.
- Assemble evidence packs and documentation for reviewers.
- Coordinate with accredited and authorised partners who perform verification, assurance or certification.
What you receive
A readiness report and a smooth hand-over to the independent body you select.
Improve
What we do
- Review results against targets and learn from each reporting cycle.
- Refresh materiality, risks and targets as your business and the rules change.
- Track regulatory and market developments that affect you.
What you receive
An annual improvement plan and a regulatory watch relevant to your sector.
Environmental
How we manage your impact on climate, nature and resources.
Climate change and greenhouse gas emissions
- Build a greenhouse gas inventory for Scopes 1, 2 and 3 using the GHG Protocol or ISO 14064-1.
- Set reduction targets and a decarbonisation pathway, aligned with the Science Based Targets initiative where relevant.
- Assess physical and transition climate risks and prepare a transition plan.
Frameworks: GHG Protocol · ISO 14064-1 · ESRS E1 · IFRS S2 · SBTi
Energy and resource efficiency
- Establish an energy baseline by site and process.
- Identify efficiency measures and options for renewable energy procurement.
- Track savings against targets and report them consistently.
Frameworks: ESRS E1 · ISO 50001 · GRI 302
Water and marine resources
- Map water withdrawal, consumption and discharge.
- Screen sites and suppliers for water stress.
- Set targets and controls where exposure is high.
Frameworks: ESRS E3 · GRI 303
Pollution
- Inventory emissions to air, water and soil and substances of concern.
- Check compliance with permits and applicable regulations.
- Define prevention measures and monitoring.
Frameworks: ESRS E2 · GRI 305
Biodiversity and ecosystems
- Screen operations and supply chains for impacts and dependencies on nature, including deforestation risk.
- Prioritise sites and commodities for deeper assessment.
- Define protection and restoration actions, with metrics.
Frameworks: ESRS E4 · GRI 304 · TNFD
Circular economy and waste
- Map material flows, waste streams and product life cycles.
- Identify reduction, reuse and recycling opportunities.
- Set targets and measure progress over time.
Frameworks: ESRS E5 · GRI 306
Social
How we manage your impact on people, in your own workforce and beyond.
Own workforce and working conditions
- Review employment terms, pay, working time, training and engagement.
- Measure diversity, equal opportunity and inclusion with defined indicators.
- Agree improvement actions with HR and management.
Frameworks: ESRS S1 · GRI 401–405
Health and safety
- Analyse hazards, incidents and near misses.
- Align management practices with recognised standards such as ISO 45001.
- Add leading indicators and training to prevent harm, not only to record it.
Frameworks: ESRS S1 · GRI 403 · ISO 45001
Human rights and labour rights
- Adopt a human rights policy and map salient risks.
- Set up grievance mechanisms that people can actually use.
- Document remediation and follow-up.
Frameworks: UN Guiding Principles · OECD Guidance · ESRS S1–S4
Workers in the value chain
- Screen suppliers by country, sector and commodity risk.
- Embed a supplier code of conduct and audit rights in contracts.
- Agree corrective action plans and support suppliers to improve.
Frameworks: ESRS S2 · OECD Guidance · CSDDD
Communities and stakeholders
- Identify affected communities and engage them early.
- Assess local impacts and manage commitments.
- Record engagement and outcomes so they can be reported.
Frameworks: ESRS S3 · GRI 413
Customers and product responsibility
- Review product safety, data protection and responsible marketing practices.
- Handle complaints and feedback systematically.
- Report on material risks and improvements.
Frameworks: ESRS S4 · GRI 416–418
Governance
How we make sure ESG is directed, controlled and trusted.
Board oversight and ESG governance
- Define roles for the board, committees and management.
- Set up reporting lines, decision rights and ESG performance reviews.
- Link sustainability goals to incentives where appropriate.
Frameworks: ESRS 2 (GOV) · ESRS G1 · GRI 2
Ethics, anti-corruption and business conduct
- Develop or update the code of conduct and anti-bribery policies.
- Set up whistleblowing channels with protection for reporters.
- Train employees and third parties; track cases and outcomes.
Frameworks: ESRS G1 · GRI 205 · ISO 37001
Risk management and internal control
- Integrate ESG risks into enterprise risk management.
- Design controls over sustainability data and reporting, in the way you control financial reporting.
- Test the controls and fix weaknesses before external review.
Frameworks: ESRS 2 (IRO) · COSO-based internal control
Data governance and reporting integrity
- Name data owners and approve calculation rules.
- Keep an audit trail from each reported figure to its source.
- Control versions, changes and restatements.
Frameworks: ESRS 1 · GRI 1 · ISSB
Responsible procurement and supply chain management
- Set supplier standards, including payment practices.
- Run risk-based due diligence and monitor results.
- Report on supplier engagement and performance.
Frameworks: ESRS G1 · OECD Guidance · CSDDD
Regulatory compliance and transparency
- Determine which laws and standards apply, and when.
- Prepare for requirements such as the CSRD, the CSDDD and the EU Taxonomy.
- Keep a regulatory watch and update your plan when rules change.
Frameworks: CSRD · CSDDD · EU Taxonomy
Recognised frameworks, applied consistently
We choose the frameworks that fit your obligations and your audience, and we make sure data and narrative are consistent across them.
Independent verification stays independent
ESG360 prepares your organisation and coordinates the process. We do not certify, accredit or assure. Independent verification, assurance and certification are performed by accredited or otherwise authorised bodies that you select, and the requirements differ by country and scheme.
- Preparation: readiness reviews, evidence packs and gap closure before external review.
- Coordination: we work with accredited and authorised partners and help manage the process.
- Confidentiality: your information is used only for your engagement and shared with partners only as needed.
- Scalable support: from a single topic or site to group-wide programmes in several countries.
Let us shape the approach for your organisation
Tell us about your situation and obligations, and our team will propose the right scope and next steps.
This page describes our general approach and is not legal, financial or assurance advice. The scope of each engagement is agreed with the client.