Guides
Plain-English guides to ESG reporting rules and how to choose software, consultants and assurance providers. We update them when the rules change.
What assurance providers ask for in a sustainability report
The evidence, documentation and controls an assurance provider typically expects to see when reviewing a sustainability report, and how to prepare before they arrive.
How-to guideHow to collect Scope 3 data from suppliers
How to decide which suppliers to ask, what to ask for, how to keep requests proportionate, and how to turn the answers into usable Scope 3 numbers.
How-to guideHow to prepare your first VSME sustainability report
A practical walkthrough for small and mid-sized companies answering customer and bank requests with a VSME-style report: which module, what data, who owns what, and how to avoid over-reporting.
How-to guideHow to prepare your first BRSR report (India)
A practical walkthrough for finance, sustainability and company secretarial teams preparing a first Business Responsibility and Sustainability Report under SEBI's rules.
How-to guideHow to run an ESG software selection (RFP)
A short process for writing requirements, shortlisting vendors, running demos and scoring ESG reporting software fairly, with a downloadable RFP checklist.
How-to guideDouble materiality assessment: a step-by-step process
A working process for running a double materiality assessment, from scoping and stakeholder input to scoring, sign-off and documentation, with the evidence an auditor will want to see.
ComparisonCSRD, VSME or BRSR: which applies to you?
A plain comparison of the EU's CSRD, the voluntary VSME standard and India's BRSR, with the questions that tell you which one you need, and what to do if you are caught by more than one.
How-to guideHow to run a CSRD gap analysis
How to compare what you can report today with what the ESRS will ask for, rank the gaps, and turn them into a plan with owners and dates.
How-to guideBRSR Core: the nine attributes, KPIs and the evidence to keep
The nine BRSR Core attributes and their KPIs, the calculation conventions in the Industry Standards Note, and the records to keep so your figures can be assessed or assured.
ExplainerWhat is iXBRL and ESEF tagging? A guide for finance and sustainability teams
What XBRL, iXBRL and ESEF are, why annual and sustainability reports are now filed in tagged formats, who does the tagging, and how to find a filing provider.
ExplainerWhat is a double materiality assessment? A plain-English guide
Double materiality explained in plain English: impact and financial materiality, the steps of an assessment under the ESRS, what to document, and where to find help.
ExplainerVSME explained: the voluntary ESG reporting standard for small and mid-sized companies
What the VSME voluntary sustainability reporting standard is, who it is for, what the Basic and Comprehensive modules cover, and why customers and banks ask for it.
ExplainerScope 1, 2 and 3 emissions explained, with examples
What Scope 1, 2 and 3 greenhouse gas emissions mean, how each is calculated, where companies usually start, and how to get help with a first inventory.
ExplainerScience-based targets and net zero explained: SBTi, steps and who can help
What science-based targets and net-zero targets are, how the SBTi process works in outline, the groundwork you need first, and where to find consultants and tools.
Buyer’s guideHow to choose an ESG consultant: questions, scope and red flags
A practical guide to hiring an ESG or sustainability consultant: what to ask, how to scope the work, how fees are usually structured, and a live list of consultants by verified reviews.
Buyer’s guideWhat does ESG software cost? Pricing models and what drives the price
How ESG, CSRD and carbon accounting software is priced, what drives cost up, the extras to watch for, and how to compare quotes fairly.
Buyer’s guideCBAM reporting software and help for importers: what you need in 2026
What the EU Carbon Border Adjustment Mechanism asks of importers in its definitive phase, what CBAM software does, and a live shortlist of providers ordered by verified reviews.
ShortlistBest ESG reporting software in 2026: what to compare and where to start
How ESG reporting and disclosure software differs from carbon and CSRD tools, which features matter, and a live shortlist ordered by verified reviews, never by payment.
ShortlistBest double materiality assessment software and tools in 2026
How to choose a double materiality assessment tool, what it should record, when a consultant helps more than software, and a live shortlist by verified reviews.
ShortlistBest CSRD reporting software in 2026: how to shortlist the right tool
How to pick the best CSRD and ESRS reporting software for your company, what to compare, and a live shortlist of providers ordered by verified reviews, never by payment.
ShortlistBest carbon accounting software in 2026: how to shortlist and compare
What separates carbon accounting platforms, how to compare them for Scope 1, 2 and 3, and a live shortlist ordered by verified reviews, never by payment.
Buyer’s guideHow to choose CSRD reporting software: a buyer’s guide
What CSRD and ESRS reporting software should do, the questions to ask vendors, typical costs and red flags, and a shortlist of tools ranked by verified reviews.
Buyer’s guideHow to choose carbon accounting software
What carbon accounting software does, how it handles Scope 1, 2 and 3 emissions under the GHG Protocol, what to check before you buy, and tools ranked by verified reviews.
ComparisonESRS vs ISSB vs GRI: what’s the difference?
The three main sustainability reporting standards compared: who they are for, what materiality means in each, where they are mandatory, and how to report under more than one without doing the work twice.
ExplainerESG assurance explained: limited vs reasonable, and how to choose a provider
What sustainability assurance is, the difference between limited and reasonable assurance, which rules require it, how the process works, and how to choose an assurance provider.
ExplainerCSRD after the Omnibus: who has to report, and when
The EU’s 2025–26 simplification cut CSRD’s scope sharply. Here are the new thresholds for EU and non-EU groups, the reporting dates, and what smaller suppliers can still be asked for.
ExplainerBRSR and BRSR Core: a guide for Indian listed companies
Who must file SEBI’s Business Responsibility and Sustainability Report, what BRSR Core adds, how assurance is phased in, and what to look for in BRSR software and advisers.