SCA reporting
Organise annual sustainability disclosure requirements, ownership and timetable.
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Specialised practice · ESG
ESG reporting you can defend.
An environmental, social and governance (ESG) disclosure nobody can trace is an assertion, not a report. The question is whether your reports would survive assurance, regulator scrutiny and a sceptical reader. We build the governance behind the report: data ownership, controls and an evidence trail, so every disclosure can be traced to something real.
One evidence system, every disclosure
Govern the data once.
Report with confidence.
Legal duties, exchange guidance and reporting frameworks differ, but each credible disclosure needs the same foundation: ownership, controls and a traceable evidence trail.
ESG evidence
One governed data and control base behind every material disclosure.
- Obligation mapping
- Materiality decisions
- Data ownership
- Calculation controls
- Review and evidence
Climate law
Prepare governed greenhouse-gas data and applicable climate-risk evidence.
DFM guidance
Structure metrics and disclosures expected of issuers on the Dubai Financial Market.
ADX guidance
Align issuer disclosures with the exchange's sustainability expectations.
GRI
Map material impacts, disclosures and source evidence into a controlled reporting cycle.
IFRS S1 & S2
Connect sustainability and climate-related financial disclosures to governed data and review.
Evidence once.Assign every disclosure to an owner and source record so legal, exchange and framework reporting does not become a separate data exercise each time.
How the work runs
ESG consulting that builds the governance behind the report.
A defensible report is the output of a system: named owners for every data point, controls over how figures are produced, and an evidence trail from disclosure back to source. That is also the only durable protection against greenwashing risk: claims are published because the evidence supports them, and not otherwise. An ESG consulting engagement here is advisory and hands-on in equal measure: our ESG consultants build the structure, and your people run it afterwards. Typical stages:
Obligation mapping
Which of the SCA, climate-law and exchange requirements apply to your entity structure, and on what timetable, including whether activities in free zones fall within scope.
Materiality and data governance
What matters enough to disclose, who owns each data point, and the controls under which the numbers are produced.
GHG inventory readiness
Organisational boundaries, emissions sources, calculation methodology and records, so the measurement and reporting obligations of the Climate Change law can be met and evidenced.
Reporting framework alignment
Structuring disclosures against the framework your readers require, whether GRI, IFRS S1 and S2 or the exchange guides, while coordinating the underlying data and controls across the selected frameworks.
Internal review and assurance readiness
The report is challenged internally before it is published: every claim traced to evidence, so external assurance or regulator scrutiny confirms rather than surprises.
Roles are explicit: our practitioners design the reporting system, coach your team and quality-review the output; your organisation owns its data and its disclosures. We do not provide external assurance. Our role is to prepare you to withstand it.
Typical deliverables
What an engagement typically produces.
Configured to scope; a proposal states exactly which apply.
- Materiality assessment
- Data ownership and controls map
- Metrics definitions register
- Disclosure calendar
- Draft sustainability report structure
- Evidence file architecture
- Board sign-off pack
Is this the right service?
Right when the report must survive scrutiny.
- SCA filing, climate-law or exchange disclosure obligations apply to your entities.
- A first-cycle report is due and the data behind it has no owners or controls yet.
- Assurance providers, lenders or a parent company are questioning existing disclosures.
- The need is operational environmental management rather than disclosure: ISO 14001.
- The need is external assurance itself: appoint an assurance provider; we prepare you for their scrutiny and work alongside them.
- The gap is board oversight rather than the report: Governance, Risk & Assurance.
Delivery
A named Engagement Lead.
The proposal names the Engagement Lead responsible for coordinating the sustainability reporting consultancy work, client communication and delivery. A second senior practitioner, not involved in day-to-day delivery, provides quality review. Team size is configured to scope. A first-cycle report review is a very different assignment from a group-wide reporting build.
How we work →Questions buyers ask
Straight answers.
We may have missed a climate-law requirement. What should we do first?
Establish your true position before doing anything public. That means confirming which obligations apply to your entities, what has and has not been done, and where the exposure is largest, then closing gaps in that order, with a documented remediation path. A rushed report built on unowned data usually creates more risk than the delay it is meant to avoid.
Should we report under GRI or IFRS S1 and S2?
That depends on who reads your report: regulators, the exchange, lenders, a parent company or international customers. GRI and IFRS S1/S2 answer different questions and are not mutually exclusive; many organisations map one set of underlying data to more than one framework. We start from your obligations and your readers, and align the framework to them.
Do we need external assurance on our ESG report?
Whether assurance is required depends on the obligations and expectations that apply to your organisation. We build the report assurance-ready from the first cycle, with named data owners, controls and an evidence trail. Building those foundations early avoids retrofitting them during an assurance engagement.
What counts as greenwashing risk?
Any claim that outruns its evidence: a net-zero commitment with no measured baseline, a "sustainable" label with no defined criteria, cherry-picked metrics that flatter the trend. The remedy is not softer language; it is governance: publish what the evidence supports, keep the evidence, and say plainly what is not yet measured. Built that way, a report needs defending far less often, because the evidence was already in place before anyone asked for it.
Do you provide ESG consulting, or only reporting support?
Both, and they are usually the same engagement. ESG advisory work sets the direction: which obligations apply, what is material, and what the organisation should be measuring. The reporting work then makes it defensible. Most clients come to us for ESG consulting services because a disclosure obligation has landed, and the advice only holds if the figures behind it can be traced. We do not provide external assurance on the resulting report.
ESG Disclosure Governance Readiness Index
Whether your disclosures would survive assurance: obligations, data ownership, controls and evidence trail. It tells you which figures could not yet be traced back to something real.
Twenty minutesCandidly scored
Experience across sectors and systems.
Explore representative anonymised assignments across government, aviation, healthcare, retail and real estate, manufacturing, and maritime services.
Facing a disclosure obligation?
Tell us which instrument is driving it, whether SCA, the Climate Change law or your exchange, and where your reporting cycle stands. We aim to respond within two business days.
Energy performance data often comes from an energy management system; see Energy Management – ISO 50001.
Related: Governance, Risk & Assurance · ISO 14001 – Environment