LeanSafety & ESG
CSRD, ESRS and EU Taxonomy

ESG Sustainability

From a cost centre to a strategic driver. We structure ESG programmes to address the needs of banks, customers and EU requirements.

Sustainability is no longer optional

With the introduction of the CSRD (Corporate Sustainability Reporting Directive), sustainability reporting has become a compliance requirement for many companies and a market expectation across supply chains.

We make EU frameworks (ESRS, the Taxonomy and CSDDD) easier to navigate and develop action plans proportionate to each business.

Environment

Carbon footprint (Scopes 1, 2 and 3), circular economy, waste and water management, and measurable decarbonisation strategies.

Social

Occupational safety, our core expertise, gender equality, employee wellbeing and local community impact. Human rights across the supply chain.

Governance

Organisation models under Italian Decree 231/01, business ethics, sustainability policies and ESG integration into risk management.

Our ESG services

Double materiality assessment

A starting point under ESRS is identifying the company’s impacts on people and the environment, and the financial risks and opportunities related to ESG factors.

Sustainability report

Preparation of sustainability reports aligned with European standards or international frameworks such as GRI, ready for independent assurance.

Supply-chain assessment

Support with ESG questionnaires (EcoVadis, CDP and customer platforms) to help maintain qualified-supplier status with major buyers.

ESG action plan

Definition of KPIs, targets and projects to improve sustainability performance over time and avoid greenwashing.

ESG and sustainability FAQs

What does ESG mean?

ESG refers to environmental, social and governance factors an organisation considers when managing its impacts, risks and opportunities.

Must every company report under the CSRD?

No. The obligation depends on current rules and the characteristics of the company or group. Scope and timelines can change and should be checked against official sources.

What is the difference between the CSRD and ESRS?

The CSRD is the EU sustainability reporting directive; the ESRS are the European standards specifying reporting content for entities in scope.

What is double materiality?

It considers both the company’s impacts on people and the environment and how sustainability matters affect the company’s financial position and prospects.

Can an SME outside the reporting scope still receive ESG requests?

Yes. Customers, banks or lead companies may request information from suppliers. The requests and level of detail vary and should be considered in context.

What data is needed to start an ESG programme?

Start with relevant topics and available data, such as energy use, health and safety, workforce, supply chain and governance. Scope and indicators depend on objectives and applicable requirements.

What is an ESG assessment for?

It helps map practices, risks, data and potential improvement areas. It is not automatically a certification or a declaration of compliance.

How can a company avoid greenwashing?

Use traceable data, measurable targets and claims that match the evidence. Environmental claims should be assessed carefully and under applicable rules.

Does ESG reporting require supply-chain data?

It may when supply-chain topics are relevant to the company or to requests it receives. Data, boundaries and collection methods should be defined case by case.

What is the first step in a sustainability plan?

Clarify objectives and scope, identify priority topics, and review data quality and availability. Responsibilities, indicators and practical actions can then be defined.

Ready to take on sustainability reporting?

EU timelines mean data collection should start now. Be ready for what comes next.

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