Sustainability Reporting Readiness Assessment

Service summary

An independent review of existing reporting processes, data ownership and disclosure controls. The assessment examines readiness against the selected framework before publication or a subsequent assurance engagement.

Findings give management a structured view of evidence gaps and process maturity. The service does not prepare disclosures, select accounting treatments or issue an assurance opinion on the sustainability report.

Key objectives

• Assess reporting framework coverage
• Examine data ownership and traceability
• Evaluate disclosure review controls
• Identify readiness gaps before assurance

Methodology

Existing draft disclosures and reporting controls are compared with the selected framework, with sample data traced to underlying evidence.

• Agree reporting framework, organisational boundary and readiness criteria.
• Review existing disclosures, reporting calendars and assigned responsibilities.
• Map selected requirements to available data and supporting records.
• Trace significant indicators through collection and consolidation controls.
• Examine estimates, review approvals and treatment of inconsistencies.
• Evaluate evidence accessibility for a subsequent independent assurance engagement.
• Report readiness findings without drafting or approving disclosures.

Key outcomes

References: [G04] · [G12]

• Reporting readiness assessment
• Framework coverage gaps
• Data lineage and control findings
• Evidence priorities for management action