{"id":612175,"date":"2023-07-13T12:00:08","date_gmt":"2023-07-13T12:00:08","guid":{"rendered":"https:\/\/www.capgemini.com\/gb-en\/?p=612175"},"modified":"2025-09-25T14:54:19","modified_gmt":"2025-09-25T14:54:19","slug":"navigating-the-complexities-of-sustainability-reporting","status":"publish","type":"post","link":"https:\/\/www.capgemini.com\/gb-en\/insights\/expert-perspectives\/navigating-the-complexities-of-sustainability-reporting\/","title":{"rendered":"Navigating the complexities of sustainability reporting"},"content":{"rendered":"\n<header class=\"wp-block-cg-blocks-hero-blogs header-hero-blogs\"><div class=\"container\"><div class=\"hero-blogs\"><div class=\"hero-blogs-content-wrapper\"><div class=\"row\"><div class=\"col-12\"><div class=\"header-title\"><h1>Navigating the complexities of sustainability reporting<\/h1><\/div><\/div><\/div><\/div><div class=\"hero-blogs-bottom\"><div class=\"header-author\"><div class=\"author-img\"><img decoding=\"async\" src=\"https:\/\/www.capgemini.com\/gb-en\/wp-content\/uploads\/sites\/5\/2023\/07\/Melissa.png?w=200&amp;quality=10\" alt=\"\" loading=\"lazy\"\/><\/div><div class=\"author-name-date\"><h5 class=\"author-name\">Melissa Leung Pah Hang<\/h5><h5 class=\"blog-date\">Jul 13, 2023<\/h5><\/div><\/div><div class=\"brand-image\"><\/div><\/div><\/div><\/div><\/header>\n\n\n\n<section class=\"wp-block-cg-blocks-intro-para undefined section section--intro\"><div class=\"intro-para\"><div class=\"container\"><div class=\"row\"><div class=\"col-12 col-md-1\"><nav class=\"article-social\"><ul class=\"social-nav\"><li class=\"ip-order-fb\"><a href=\"https:\/\/www.facebook.com\/sharer\/sharer.php?u=https:\/\/www.capgemini.com\/gb-en\/insights\/expert-perspectives\/navigating-the-complexities-of-sustainability-reporting\/\" target=\"_blank\" rel=\"noopener noreferrer\" title=\"opens in a new window\"><i aria-hidden=\"true\" class=\"icon-fb\"><\/i><span class=\"sr-only\">Facebook<\/span><\/a><\/li><li class=\"ip-order-li\"><a href=\"https:\/\/www.linkedin.com\/sharing\/share-offsite\/?url=https:\/\/www.capgemini.com\/gb-en\/insights\/expert-perspectives\/navigating-the-complexities-of-sustainability-reporting\/\" target=\"_blank\" rel=\"noopener noreferrer\" title=\"opens in a new window\"><i aria-hidden=\"true\" class=\"icon-li\"><\/i><span class=\"sr-only\">Linkedin<\/span><\/a><\/li><\/ul><\/nav><\/div><div class=\"col-12 col-md-11 col-lg-10\"><h2 class=\"intro-para-title\">Our ESG accounting decision tree helps you navigate the sustainability reporting landscape and select the most suitable tool for your needs\u2013 quickly, accurately and cost-effectively.<\/h2><\/div><\/div><\/div><\/div><\/section>\n\n\n\n<section class=\"wp-block-cg-blocks-group undefined section section--article-content\"><div class=\"article-main-content\"><div class=\"container\"><div class=\"row\"><div class=\"col-12 col-md-11 col-lg-10 offset-md-1 offset-lg-1\"><div class=\"article-text article-quote-text\">\n<p>There is mounting pressure from investors, employees, and customers for companies to live up to their promises and disclose their sustainability performance data. Regulations and reporting standards are also continuously updating and tightening. To name just a few, the mandatory Taskforce on Climate-Related Financial Disclosures (TCFD) focuses on climate-related financial risk disclosure at the organisational and product level, while other reporting standards such as the Sustainable Finance Disclosure Regulation (SFDR) have a broader coverage of environmental, social and governance (ESG) risks than TCFD.<\/p>\n\n\n\n<p>The European Council has also recently given its final approval to the Corporate Sustainability Reporting Directive (CSRD), which requires that approximately 50,000 large companies operating in the EU publish regular reports on their environmental and social impact activities.<\/p>\n\n\n\n<p>The current carbon management software market is saturated and there are dozens of solutions claiming to have the same features and capabilities, especially across scopes 1, 2 and 3 reporting.<\/p>\n\n\n\n<p>Scope 1 emissions relate to direct emissions from buildings or assets owned or controlled by a company. Scope 2 emissions are indirect emissions associated with the purchase of electricity, heat, steam, or cooling. Scope 3 includes all other emissions generated within an organisation\u2019s value chain, including upstream and downstream emissions, which occur as the result of the activities of an entity, but from sources not owned or controlled by that entity\u2019s business. The diagram below shows examples of activities that generate emissions across all scopes and are applicable to various industries.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"901\" height=\"537\" src=\"https:\/\/www.capgemini.com\/gb-en\/wp-content\/uploads\/sites\/5\/2023\/07\/scope.png?w=901\" alt=\"\" class=\"wp-image-612769\" srcset=\"https:\/\/www.capgemini.com\/gb-en\/wp-content\/uploads\/sites\/5\/2023\/07\/scope.png 901w, https:\/\/www.capgemini.com\/gb-en\/wp-content\/uploads\/sites\/5\/2023\/07\/scope.png?resize=300,179 300w, https:\/\/www.capgemini.com\/gb-en\/wp-content\/uploads\/sites\/5\/2023\/07\/scope.png?resize=768,458 768w\" sizes=\"auto, (max-width: 901px) 100vw, 901px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p>Due to the wide variation between the quality of the data available from different providers and between the data for different sectors and industries, a \u201cone size fits all\u201d approach will leave large gaps in reporting and an inability to harness the power of emissions data.<\/p>\n\n\n\n<p>At Capgemini Invent, we understand that clients are unique in their technology estates, sustainability and business priorities, and in their overall strategies, calling for individual needs assessments and bespoke solutions.<\/p>\n\n\n\n<p>In response to clients&#8217; challenges in sustainability reporting, we have developed an ESG accounting decision tree. To suggest which reporting tool is the best fit for current and future clients\u2019 needs, our decision tree offers 15 guiding steps to be used alongside findings from client workshops or stakeholder interviews, current and future technology stacks, KPIs and data requirements, and aspirations.<\/p>\n\n\n\n<p>We use our strategically designed decision tree with a comparative matrix to assess the top 25 ESG reporting tools currently available in the market. The functionalities and parameters are across multiple industries and geographies, covering pricing structure and platform type. We are constantly updating and building this matrix from primary engagements with platform and software providers as well as insights from secondary research.<\/p>\n\n\n\n<p>Our decision tree provides a quick, accurate and cost-efficient solution to help clients shortlist the top three most suitable ESG reporting tools to take forward into a procurement process. We can deliver this solution within approximately two weeks and have a team of sustainability experts at hand to undertake an in-depth analysis of existing data architecture, data assets, KPIs, data flows, and current and future reporting requirements.<\/p>\n\n\n\n<p>Our solution helps you spend less time and resources on reporting and compliance with the ever-evolving standards and frameworks landscape, and instead to focus on delivering data-driven insights to drive meaningful change and positive impact.<\/p>\n\n\n\n<p>It is ideal for clients who are manually consolidating their data for sustainability reporting (e.g., through Excel) and those looking to add additional features or capabilities to their reporting and\/or considering a change of platform provider.<\/p>\n\n\n\n<p>Please get in touch with Melissa at <a href=\"mailto:melissa.leung-pah-hang@capgemini.com\" target=\"_blank\" rel=\"noreferrer noopener\">melissa.leung-pah-hang@capgemini.com<\/a> if you would like to learn more about how we have successfully helped clients and how we can support you in this journey.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/section>\n\n\n\n<section class=\"section section--expert-slider wrapper-people-slider wp-block-cg-blocks-wrapper-people-slider undefined\"><div class=\"container\"><div class=\"content-title\"><\/div><\/div><div class=\"slider slider-boxed\"><div class=\"container\"><div class=\"slider-window\"><div class=\"slider-list\">\t\t<div class=\"slide\">\n\t\t\t<div class=\"box\">\n\t\t\t\t<div class=\"row\">\n\t\t\t\t\t<div class=\"col-md-6 col-lg-4 box-img-wrapper\">\n\t\t\t\t\t\t<img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.capgemini.com\/gb-en\/wp-content\/uploads\/sites\/5\/2023\/07\/Melissa.png\" alt=\"Melissa Leung Pah Hang\"\/>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"col-md-6 col-lg-8 box-inner\">\n\t\t\t\t\t\t<div class=\"row title-social-media-header\">\n\t\t\t\t\t\t\t<div class=\"col-md-12 col-lg-6 mbl-social-icon\">\n\t\t\t\t\t\t\t\t<ul class=\"social-nav\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t\t\t\t\t\t\t<a class=\"subnav-button--form\" href=\"javascript:void(0)\" aria-label=\"contact us\" data-bs-toggle=\"modal\" data-bs-target=\"#WPBcdbfc80e_36f6_45d2_959f_9391511f9f94\" data-bs-expert-title=\"1\">\n\t\t\t\t\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"ico-form\"><\/i>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><a aria-label=\"Linkedin\" target=\"_blank\" title=\"Opens in a new window\" href=\"https:\/\/www.linkedin.com\/in\/melissa-leung-pah-hang-phd-ab20ab1b\/\"><i aria-hidden=\"true\" class=\"icon-li\"><\/i><\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"col-md-12 col-lg-6 box-container\">\n\t\t\t\t\t\t\t\t<div class=\"box-title\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"people-profile-title\">Melissa Leung Pah Hang<\/h3>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span>Decarbonisation Lead, Sustainable Futures, Capgemini Invent<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"col-md-12 col-lg-6 social-box-container dkt-social-icon\">\n\t\t\t\t\t\t\t\t<ul class=\"social-nav\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><a aria-label=\"Linkedin\" target=\"_blank\" title=\"Opens in a new window\" href=\"https:\/\/www.linkedin.com\/in\/melissa-leung-pah-hang-phd-ab20ab1b\/\"><i aria-hidden=\"true\" class=\"icon-li\"><\/i><\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"people-info\">Melissa has professional experience in delivering long-term, sustainable value for clients, enabling them with fresh perspectives and digital solutions so that they can play a transformative role in addressing planetary, people and systems challenges through operationalising sustainability.\n\nMelissa has broad sector experience from engagements with clients in energy, transport, utilities, oil and gas, manufacturing, consumer products and retail, mining, financial and agricultural sectors. Melissa\u2019s core experience is within data analytics and insights, decarbonisation strategies, the UK energy market, sustainability reporting solutions, project management and stakeholder engagement.<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div><\/div><\/div><div class=\"slider-nav\"><button class=\"slider-prev inactive\" aria-label=\"Slider-previous\" tabindex=\"-1\"><\/button><ul class=\"slider-paginator\"><\/ul><button class=\"slider-next\" aria-label=\"Slider-next\"><\/button><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"<p>Our ESG accounting decision tree helps you navigate the sustainability reporting landscape and select the most suitable tool for your needs\u2013 quickly, accurately and 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