The ESG reporting challenge

You are the new sustainability lead at Northwind Components, a fictional manufacturer headquartered in Germany with 1,200 employees, EUR 520 million turnover and customers across the EU and India. The CEO wants a plan for the next reporting cycle. Make six calls.

Round 1 · Scope
Under the EU CSRD as changed by the Omnibus I package, which test decides whether Northwind must report?
Round 2 · Materiality
How should Northwind decide which topics to report on?
Round 3 · Data
Which is usually the biggest source of emissions for a components manufacturer, and the hardest to measure?
Round 4 · Frameworks
Customers in India ask for BRSR-style data and investors ask for ISSB. What is the smartest approach?
Round 5 · Assurance
What level of independent assurance should Northwind expect to start with?
Round 6 · Claims
Marketing wants to put "climate neutral" on the packaging. What should you do?

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