SystemESG & Sustainability Reporting

ESG Reporting

ESG reporting software that checks every figure before anyone signs

One cited dataset for CSRD, ISSB, lenders and investors, checked before anyone signs.

See one case, screen by screen ↓
demo1,126comparisonsrun overnight against the financial statements, last year's statement and earlier public claims
demo3placesan unsupported 18% reduction claim appeared — fixed by one approved correction
target412of 412datapoints cited and checked against the accounts and past statements before anyone signs
target6weeksto a review-ready statement, not 14
In short

What is ESG Reporting?

ESG Reporting is ESG reporting software that drafts your CSRD/ESRS sustainability statement and your IFRS S1/S2 climate report from one cited dataset. Seven agents propose material impacts, map the datapoints once, gather and question the data, draft each section with citations and check every figure against the accounts and past claims. Topic owners approve their sections, the Financial Controller signs agreement with the accounts and the Head of Sustainability signs the statement.

How to choose AI solutions for back-office and enterprise work →

Updated

The problem

Why a sustainability statement takes a quarter and still surprises the assurer

A sustainability statement now has to survive assurance like the accounts. The double materiality assessment decides the material topics, and those topics decide about 400 ESRS datapoints. The data comes back by email from dozens of owners in HR, EHS, facilities, procurement and finance, often without evidence. The text is copied from last year and the numbers updated. Then the same figures are mapped again, in other spreadsheets, for the ISSB climate report, the lender's sustainability-linked loan KPIs and the investor questionnaire.

The risk sits in what nobody re-checks. A reduction claim from a November deck, calculated against a base year that was later recalculated for a divestment. An intensity ratio built on forecast revenue rather than the revenue in the notes. A comparative that differs from last year's published statement. Each slips through until the assurer ties it out, or a regulator applying the new rules on green claims finds it.

typical75%of large companies already obtain assurance on some sustainability disclosures
typical61%of firms used commercial software for ESG and sustainability reporting in 2025, up from 29% in 2023
Where a statement's weeks goestimated
By hand14 days
With the solution6 days
  • Mapping datapoints, again for each framework and output2 → 0.5 d
  • Requesting and chasing data from owners4 → 2 d
  • Drafting the text from last year's statement3 → 1 d
  • Checking figures against the accounts, last year and earlier claims2 → 0.5 d
  • Section reviews and approvals2 → 1.3 d
  • Gathering evidence for the assurer1 → 0.8 d

Estimated split for one reporting cycle at a diversified group, from the first data request to a review-ready statement, by hand and with the solution.

How it works

How a statement is made

Seven agents propose, map, gather, draft and check every figure; topic owners approve, the Financial Controller and the Head of Sustainability sign.

What comes in
Sources in9 systems · stakeholders, GHG, HR, EHS, ERP, accounts, past statements
Agents at work
Materiality agentIROs from evidence
Then
Mapping agent412 datapoints, once
Data agentrequests, questions outliers
Then
Drafter agentevery number cited
Consistency agentaccounts, past claims
Then
Tagging & publishing agenttags, validates
Assurance agentevidence packs
A person decides
Topic owners and the Head of Sustainabilityapprove each section with a reason code and sign
What comes out
ESRS statement
ISSB, lender, investor reports
Packs for the assurer
One case, step by step

One statement, from overnight draft to signed section

Kestrel & Vane Group — a diversified group of about 40,000 people in 30 countries, listed in London — is drafting its FY2026 sustainability statement. Larkspur & Moss begin limited-assurance fieldwork in 14 days. Here is one Monday morning, screen by screen, in the working solution.

  1. 01Monday, 07:40

    The agents report what they did overnight

    Leila Haddad · Head of Sustainability

    Leila opens Today. 371 of 412 datapoints are ready, 29 in review and 12 gaps; 4 of 9 checks need a decision; 3 of 8 sections are approved; fieldwork starts Monday 22 February. On the right the agents talk to her in plain sentences, each with its sources: the Mapping agent, the Consistency agent and the Data agent. At the top of “Needs you” is one item.

    Consistency agent · 06:05: “The draft says Scope 1 fell 18%; the data says 14.2%.”

  2. 02The statement

    Topic, datapoints and words in three linked columns

    Leila Haddad · Head of Sustainability

    Materiality to statement puts the chain on one screen: the material topics from the double materiality assessment, the ESRS datapoints E1 Climate change requires (86 of 92 ready), and the drafted E1-6 paragraph with every number cited. Each datapoint carries the other outputs it serves — IFRS S2, Lender, Investor. The 18% in the text carries an amber underline and a “C-07” chip.

    “Drafted by the Drafter agent, 06:02 · checked by the Consistency agent, 06:05.”

  3. 03Under 8 seconds

    “Run the agents again” — every step in view

    The agents

    She re-runs E1 and watches the plan play out. The Mapping agent confirms 92 datapoints for 6 material IROs. The Data agent refreshes 41 values from the GHG inventory, the energy data platform and the Scope 3 draft. The Drafter redrafts E1-6 and E1-4/5 with 11 numbers and 11 citations. The Consistency agent runs 214 comparisons and finds one issue, then checks the Drafter: 11 of 11 numbers agree with their source.

    Hand-off: “C-07 and the section approval wait for Leila Haddad, the topic owner. No text changes until she approves.”

  4. 04Check C-07

    The calculation, and every place the claim appears

    Consistency agent

    The 18% compared 2026 Scope 1 of 12,480 tCO2e with the original 2022 base year of 15,220 tCO2e, as on slide 14 of the capital markets day deck. After the Tarvos foundry was divested, the base year was recalculated to 14,546 tCO2e under the group's 3% policy. Against it, Scope 1 is 14.2% lower. The same claim sits in the statement, the CEO letter and the investor climate questionnaire; one correction fixes all three.

    “1 − 12,480 ÷ 14,546 = 14.2%. The 18% used 1 − 12,480 ÷ 15,220 = 18.0%.”

  5. 05She asks

    “Why did the deck say 18%?”

    Leila Haddad and the Consistency agent

    Leila asks in plain words, under the check. The Consistency agent answers with its sources: the deck was built from an older template that used the base year as first reported. It has added the deck to the claims register so the next deck is checked too, and offers to open the recalculation memo.

    The Consistency agent never applies a correction itself and never decides between two sources.

  6. 06Approved and signed

    One correction with a reason code, then the section

    Leila Haddad · Head of Sustainability

    She approves the correction with reason code “R2 Base year recalculated”; the statement, the CEO letter and the investor answer change together. With no open check left, she approves section E1 with her e-signature and “R6 Approved as drafted”. Four of eight sections are now approved.

    “A later change to any value it reports reopens it.”

  7. 07Meanwhile, finance

    A ratio built on forecast revenue

    Marcus Feld · Group Financial Controller

    Check C-08 is Marcus's alone. Waste intensity in E5-5 divides 21,860 t by €6,910M, the November forecast; net revenue in Note 4 of the consolidated financial statements is €6,842M, so the ratio should be 3.20 t per €M, not 3.16. It appears in the statement and an investor answer. Only Marcus can approve it, edit it or reject it.

    “It never changes a word itself; the owner of each check decides.”

  8. 08A site's number jumps

    It asks the site before the value is used

    Data agent

    Ostrava's water withdrawal came in at 214,800 m³, up 38% on 2025 and over the 15% threshold. The Data agent asked the plant what changed; Jana Dvořák, its EHS contact, answered with the work order for a second cooling tower on line 2. The agent checked the design figures and recommends accepting the value, with confidence 93%. Accepting it, or returning it with a reason, is a person's call.

    Data agent: “The work order expects 55,000–62,000 m³ a year more; the increase is 59,100 m³, inside that range.”

  9. 09Sign-off

    The statement cannot be signed early

    Topic owners, Marcus Feld and Leila Haddad

    Each topic owner approves their own section. Marcus signs that every figure taken from the financial statements agrees with them, once C-08 is decided and C-05 is reconciled to Note 7. Leila signs the statement last, and only when every section is approved, no check is open, the Financial Controller has signed and the digital tags are validated.

  10. 10For the assurer

    Evidence packs built from the citations

    Assurance agent

    Larkspur & Moss's engagement is limited assurance under ISSA 5000, early application. The Assurance agent builds a pack per section from the citations and drafts answers to the assurer's questions from the record — AQ-04 asks for the base-year recalculation memo and proof the Tarvos divestment completed. Hana Novak releases each pack; nothing reaches the assurer until she does.

    Audit trail: “Assurance agent · Built the E1 evidence pack: 58 items, ready for Hana Novak to release.”

Who it’s for

Built for everyone who answers for the statement.

The same FY2026 statement, seen by five of the people who carry it — what the cycle looked like, and what it looks like now.

LH
Leila HaddadHead of Sustainability · owns E1 and ESRS 2 · signs the statement
Head of Sustainability
Before
Decides materiality and signs the statement, but cannot see which sentences the data does not back until the assurer asks.
Now
Opens each morning on what the agents found, asks them why, approves a correction once and signs her sections — every number cited.
HN
Hana NovakESG Reporting Manager · runs the cycle
ESG Reporting Manager
Before
Keeps a 1,000-row mapping spreadsheet, a second one per framework, and an inbox of data requests and assurer questions.
Now
Has one place for every datapoint, its owner, its source and its words — and four outputs served from it.
MF
Marcus FeldGroup Financial Controller · signs agreement with the accounts
Group Financial Controller
Before
Ticks revenue, headcount and capex against the accounts by hand, while ratios built on other numbers slip through.
Now
Sees every check against the financial statements with the note it ties to, decides his own checks and signs once they agree.
PH
Pavel HorákGroup EHS Director · topic owner for E2, E3 and E5
Group EHS Director
Before
Pollution, water and waste data from 62 sites, and the outliers land on his desk with no explanation.
Now
The Data agent asks the site first and brings him the answer with its evidence; he accepts the value or returns it with a reason.
GH
Grace HollowayEngagement manager, Larkspur & Moss LLP · read-only
Assurer (read-only)
Before
Asks for evidence item by item, by email, and waits for it during fieldwork.
Now
Reads the released evidence packs and gets drafted answers to her questions, each traced to the record — read-only.
Built on the engine

7 agents. Each with one job, and hard limits.

Seven agents propose, map, gather, draft and check every figure; topic owners approve, the Financial Controller and the Head of Sustainability sign.

Materiality agent

Proposes impacts, risks and opportunities from survey answers, interviews, peer reports and sector guidance, scores impact and financial materiality with a confidence, and quotes the passages it relied on.

  • Never sets thresholds or decides materiality
  • Never removes an IRO
Mapping agent

Derives the ESRS datapoints for each material topic once, and maps the same values to the IFRS S1/S2 requirements, the lender's KPIs and the investor questions; flags phase-ins.

  • Never omits a datapoint without a recorded reason
  • Never invents a requirement
Data agent

Sends requests to owners and systems, chases on the SLA, validates ranges, units and year-on-year change, and asks the owner about an outlier before the value is used.

  • Never edits a submitted value
  • Never accepts a value without its evidence
Drafter agent

Writes each section in the group's voice from approved values, last year's text and the topic owner's notes, with a citation on every number.

  • Never writes a number without a citation
  • Never changes approved text
Consistency agent

Checks every figure against the financial statements, last year's published statement, base-year recalculations, earlier public claims, other sections and other outputs, and proposes one correction for every place a claim appears.

  • Never applies a correction itself
  • Never decides between two sources
Tagging & publishing agent

Tags each datapoint for the digital format, validates the tags and assembles the output packages.

  • Never publishes or files
  • Never creates a custom tag without approval
Assurance agent

Builds evidence packs per section from the citations and drafts answers to the assurer's questions from the record.

  • Never sends anything the ESG Reporting Manager has not released
Topic owners, Financial Controller, Head of Sustainability

Approve sections, sign consistency with the accounts and sign the statement. The agents propose; a named person decides.

Ask in plain words

Ask the agents, in plain words

There is an ask box on every working screen. The agents answer with their sources, and can open, remind or redraft when you tell them to.

What changed overnight?

The Data agent refreshed 41 values from 7 systems; Scope 1 is final at 12,480 tCO2e. The Drafter redrafted 5 sections. I ran 1,126 comparisons and raised 4 new checks: C-07 (Scope 1 claim), C-08 (waste intensity), C-05 (headcount) and C-09 (waste comparative).

Why did the deck say 18%?

The capital markets day deck of 12 November compared 2026 Scope 1 with the 2022 base year as first reported, 15,220 tCO2e. The base year was recalculated to 14,546 tCO2e after the Tarvos divestment, but the deck was built from an older template. Against the recalculated base year the reduction is 14.2%.

Why do you think PFAS is material now?

Three signals since last year: customers raise PFAS in tenders, four of six peers report it as material, and our chemicals register shows 38 t of fluorinated substances of very high concern on one line. An EU restriction would put about €36M of coatings revenue at risk. You decide; I only propose.

What does the lender need from us by April?

A KPI certificate for 3 KPIs by 30 April: Scope 1+2 down 30.7% against a 28% target, renewable share 38.1% against 35%, and the accident rate, still in review. Meeting all three lowers the margin by 2.5 basis points.

Every screen

The working solution, as it ships.

13 screens from the working solution, on its sample data. Pick one to see it large.

TodayWhat needs the Head of Sustainability: datapoints ready, checks to decide, sections approved, days to fieldwork, the reporting cycle and what the agents did overnight.
Materiality to statementMaterial topics, the ESRS datapoints each one requires with the outputs they serve, and the drafted paragraph with every number cited.
The agents' runPlan, each agent's step with its sources and confidence, the Consistency agent checking the Drafter, and the hand-off to the topic owner.
One correction, three placesThe calculation behind the check, and the statement, CEO letter and investor answer it corrects, before and after.
Asking whyA question asked under the check and the Consistency agent's answer, with its sources and the memo to open.
Approved and signedThe correction approved with its reason code and section E1 approved with an e-signature; a later change reopens it.
Double materialityImpacts, risks and opportunities with impact and financial scores, the agent's two proposals, the stakeholder passages it used, and approve, edit or reject.
Data requestsRequests to owners, with what is open, overdue and in review, and an outlier the Data agent questioned with the site before the value is used.
Consistency checksChecks against the financial statements, last year's statement and earlier claims, each with its calculation, places and named owner.
Four outputs, one datasetThe ESRS statement, the IFRS S1/S2 climate report, the sustainability-linked loan report and the investor questionnaire, with coverage and what needs a person.
Approvals and sign-offEach section with its owner, state, signature and reason code; the Financial Controller's sign-off and the conditions on the final signature.
Assurance hand-offEvidence packs per section, released by the reporting manager, and the assurer's questions with answers drafted from the record.
Audit trailEvery action by a person or an agent, with the time, the item and the reason code — filterable and exportable for the assurer.
Governance

Built for assurance: cited, signed, on the record.

Every number citedEvery value in the statement points to its source — the GHG inventory, the financial statements, a recalculation memo, a survey answer, a work order — and the Drafter cannot write a number without one.
The agents propose; people decideNo agent can approve, publish or send. They never decide materiality, change a submitted value or approved text, apply a correction or settle a disagreement between two sources.
Reason codes and e-signaturesEvery approval, edit and rejection takes a reason code, from “R1 Data corrected at source” to “R6 Approved as drafted”, and section approvals carry an e-signature with their meaning.
The named owner decidesChecks and sections can only be decided by their named owner, whatever the role. The Financial Controller signs agreement with the accounts; the Head of Sustainability signs the statement last.
Approved stays approved — until the data movesA later change to any value an approved section reports reopens it for its owner. The assurer is read-only and sees only the evidence the ESG Reporting Manager has released.
Every step on the audit trailEvery action by a person or an agent is recorded with the time, the item and the reason code. It cannot be edited, filters by person or agent, and exports to CSV for the assurer to test.
Configuration

Your policies, not ours

The thresholds and rules the agents follow are settings. Only the administrator or the ESG Reporting Manager changes them, and every change is logged.

SettingDefaultChoose from
Impact materiality threshold3.0 of 5Severity score at or above which an impact is material
Financial materiality threshold€25M or 1% of EBITDAEffect at or above which a risk or opportunity is material
Change that triggers a question15%Year-on-year change at which the Data agent asks the owner before using a value
Rounding tolerance0.5%Differences below this are not raised as checks
Agent confidence for a person to look85%Below this, the agent always hands to a person
Recalculate the base yearOn, at a structural change of 3% or moreOn · Off
Agents apply corrections below the rounding toleranceOffOn · Off — off by default: the agents propose; people decide
Data request SLA10 working daysReminder on day 7; escalation to the topic owner on day 12
Connections

Works with the systems your statement already comes from

Group ERP and consolidationrevenue, materials, payments, the financial statements and notes
HR systemworkforce, pay and training data
EHS systemsafety, water, waste and chemicals from every site
Energy data and GHG inventorymeters and invoices, Scope 1, 2 and 3 calculations
Stakeholder surveysurvey answers, interviews and peer reports for the double materiality assessment
Document librarylast year's statement, decks, CEO letters, investor answers, memos and evidence
What it changes

The difference, in numbers.

Every figure is labelled: a target the solution is built to, an estimate, a typical published result, or a proven one.

target
412of 412
datapoints cited and checked against the accounts and past statements before sign-off
412 datapoints
each traced to its source
target
4reports
from one dataset: CSRD, ISSB, the lender and investors
One dataset
a correction lands in all four
target
6weeks
to a review-ready statement, not 14
By hand≈ 14 weeks
With agents≈ 6 weeks

“demo” = seen in the working solution, on its sample data · “target” = the design goal, measured in the live solution; the baseline is the fictional group's FY2025 cycle · “estimated” = our estimate · “typical” = published figures (IFAC, State of Play in sustainability assurance — 75% of large companies obtain some assurance; Verdantix, global corporate survey 2025, previewed in its evaluation of 21 ESG and sustainability reporting software providers — 61% of firms using commercial software in 2025, up from 29% in 2023). Context: IAASB ISSA 5000 applies to periods beginning on or after 15 December 2026. People, companies, sites and firms named on this page, including Kestrel & Vane Group and Larkspur & Moss LLP, are fictional — characters and sample data in the working solution.

Questions

What sustainability and finance leaders ask us.

What is ESG Reporting?

ESG Reporting is ESG reporting software that drafts your CSRD/ESRS sustainability statement and your IFRS S1/S2 climate report from one cited dataset. Seven agents propose material impacts, map the datapoints once, gather and question the data, draft each section with citations and check every figure against the accounts and past claims. Topic owners approve their sections, the Financial Controller signs agreement with the accounts and the Head of Sustainability signs the statement.

Can one dataset serve CSRD, ISSB, our lender and investors?

Yes. The Mapping agent derives the ESRS datapoints once and maps the same values to the IFRS S1/S2 requirements, the lender's sustainability-linked loan KPIs and the investor questionnaire. In the working solution 412 datapoints serve 88 of 96 IFRS S1/S2 requirements, all 3 lender KPIs and 131 of 142 investor questions, and a correction approved once lands in all four outputs.

How does it support the double materiality assessment?

The Materiality agent proposes impacts, risks and opportunities from your stakeholder survey, interviews and peer reports, scores impact and financial materiality with a confidence, and quotes the passages it used. Your thresholds decide what counts as material. The Head of Sustainability approves, edits the scores or rejects each proposal with a reason, records why a topic is not material, and signs the assessment.

How does it catch a claim the data does not support?

The Consistency agent checks every figure in the text against the data, base-year recalculations and earlier public claims such as decks, the CEO letter and investor answers. When a reduction claim does not hold, it shows the calculation and every place the claim appears, and proposes one correction for all of them. The topic owner approves, edits or rejects it with a reason code.

Does it check the statement against the financial statements?

Yes. Revenue denominators, headcount and other figures taken from the accounts are compared with the consolidated financial statements and their notes, and with last year's published statement. Only the Financial Controller can decide those checks, and signs that the statement agrees with the accounts before the statement can be signed.

How does it help with limited assurance?

Every number is cited, every decision carries a reason code and an e-signature, and every person and agent action is on an audit trail that exports to CSV. The Assurance agent builds an evidence pack per section from the citations and drafts answers to the assurer's questions. The assurer sees only what the ESG Reporting Manager releases, read-only.

Do people stay in control of what is published?

Yes. The agents propose only: they never decide materiality, change a submitted value, apply a correction, release evidence or publish. Each check and section is decided by its named owner, a later change to a value reopens an approved section, and the statement cannot be signed until every section is approved, no check is open and the Financial Controller has signed.

How long does it take to go live?

The Agentic Solution Engine builds and deploys it from your requirements and documents — your last published statement, your materiality assessment, your reporting policies and the systems your data comes from — and it goes live once every quality gate has passed. We will walk you through it on your own statement first.

See it on
your statement.

We'll run ESG Reporting on your last published statement, your materiality assessment and the systems your data comes from.