ESG report for your business
We will prepare a professional report for your company, taking into account all ESRS requirements, including stakeholder analysis and double materiality. We will also provide support for the verification of the report.
What is an ESG report?
It is a report that presents the situation of the company in terms of environmental, social and corporate governance. The disclosure shall be prepared on an annual basis. The document presents the organization's sustainability efforts over the past 12 months and, if possible, compares the data with previous years.
Entering the ESG reporting path for thousands of companies is only a matter of time. In Poland, the European Commission's Corporate Sustainability Reporting Directive (CSRD) will cover around 3,500 companies in 2025.
Together with CSRD, the ESG world is joined by the European Sustainability Reporting Standards (ESRS). They are defining the sustainability reporting landscape today. Also in Poland.
ESG reporting is not so much a choice, a communication or marketing supplement, but increasingly a legal, commercial (value chains) and investment (sustainable finance) necessity. We know how to build beneficial economic relationships based on ESG. Reports are an essential element in this respect.
Our implementation as part of the ESG report
Our realizations
What do our customers say?
The biggest challenge this year was to prepare the ESG report for the first time according to the new ESRS standards and to have it certified by an independent auditor. VIVERNO was responsible for conducting a dual significance analysis using its proprietary tool, mapping identified significant impacts, risks and opportunities to thematic ESRs, identifying climate risks, developing data aggregation systems, training ANSWEAR.com working groups, and preparing the report. VIVERNO also supported us in dealing with the statutory auditor during the attestation. Each order was executed on time, with attention to the highest quality of delivered materials. Contact with the team was always businesslike and professional. We strongly recommend VIVERNO Sp. z o.o. as an experienced, competent and trustworthy business partner.
Jacek Dziaduś
Vice President of the Management Board for Finance
We needed an experienced and reliable partner who would comprehensively support us in the process of preparing the ESG report. We chose VIVERNO, with whom we developed a sustainability report that is an integral part of the Group's annual report for 2024. We started our cooperation with VIVERNO by conducting an initial screening of the companies that make up the Ailleron Group, analyzing the context and business model of the organization, as well as mapping the value chain and key stakeholders. The next important step was to conduct a comprehensive double materiality study, after which we proceeded to collect data from the companies that are part of the Group. Thanks to the training carried out by VIVERNO and the ongoing expert support, this process was extremely efficient. Then the content of the report was developed and its attestation was carried out, in which we also received significant substantive support from the advisor.
Tomasz Kral
Member of the Board, CFO
VIVERNO has developed a zero ESG report for Gold Drop in the European Sustainability Reporting Standards (ESRS) standard in the following areas: environment and climate, social responsibility, corporate governance. The audit work was preceded by training of Gold Drop employees and numerous consultations in each reported area. Solid knowledge in a relaxed atmosphere and the support provided by VIVERNO experts allowed Gold Drop to build an ESG team that will address these issues in the coming years. The developed ESG zero report has identified the strengths and weaknesses of our company, and will also allow us to prepare in advance for future legal requirements. I hereby confirm the professionalism and experience of VIVERNO Sp. z o.o. as a trustworthy partner.
Stanislaw Gadala
President of the Management Board, Gold Drop Sp. z o.o.
The company was responsible for the preparation of data collection methodologies, their comprehensive analysis and elaboration of the results. All proposed solutions were in line with previous arrangements, implemented in a timely manner and in compliance with the highest standards. The VIVERNO initiative is particularly noteworthy in terms of the further development of our organization in the direction of ESG. We also highly value the excellent communication and high personal culture of the people who represent VIVERNO. With full responsibility, we recommend VIVERNO as an experienced, competent and trustworthy business partner in the field of ESG and sustainability.
Arkadiusz Bruski
President of the Management Board, Albatros Aluminium Sp. z o.o.
Marcin Milczarski
Expert in ESG and sustainability, he specializes in strategic and reporting consulting and business linking environmental and social issues (green transformation, risk aggregation, degrowth vs. decoupling). Author of studies in the field of non-financial disclosures, legal-business relations and implementation of ESG strategies. Expert of the Climate Leadership program conducted by UNEP/GRID-Warsaw, academic lecturer. He combines more than 15 years of professional experience in ESG consulting, sector III, academia and marketing/communication.
Do you have any questions? We have the answers!
Who is affected by ESG reporting?
Reporting obligations are set out in the Corporate Sustainability Reporting Directive (CSRD). As of January 1, 2024 (disclosures in 2025), companies that previously reported under the NFRD (Nonfinancial Disclosure Reporting Directive) will report under the new directive. The reporting obligation will be joined on 1 January 2025 by companies meeting two of the following three conditions (reporting in 2026): employment of 250 people or more, at least 25 million euros of total assets and at least 50 million euros of annual net income. From 1 January 2026 (the report to be submitted in 2027 with the possibility of postponing by two years), non-financial disclosures will become mandatory for small and medium-sized listed entities (two of the three criteria: more than 10 employees, 350 thousand euros of balance sheet total, income of 700 thousand euros). In turn, from 2027 (reports in 2028), selected companies from outside the Union will be covered by CSRD regulation.
Does ESG reporting have to include taxonomic disclosures?
Taxonomy is mandatory for entities that prepare sustainability reports under the Corporate Sustainability Reporting Directive (CSRD).
To what extent does VIVERNO offer ESG consulting for reporting?
Our clients go through all the reporting stages provided for by the European Sustainability Reporting Standards (ESRS). We investigate, among other things, financial and operational control/dependence criteria, conduct thorough regulatory analysis, check competitive disclosures, analyze stakeholders, perform dual significance assessments, select AR16 indicators with mapping to ESRS disclosures, determine critical points for data collection and prepare information collection models for teams within the company. In the next steps, we verify the historical data, obtain and standardize the data and prepare the content of the report. The composition of the report can also be enriched with graphic design.
What reporting standard does VIVERNO work with?
We have developed ESG disclosures in several standards: the Global Reporting Initiative (GRI), the Securities Exchange ESG Reporting Guidelines, and the European Sustainability Reporting Standards (ESRS). We currently strongly recommend ESRS as mandatory for ESG reporting under the Corporate Sustainability Reporting Directive (CSRD).
Does VIVERNO support double significance analysis?
Yes, we help our clients to assess double significance. This is an absolutely crucial part of preparing a sustainability report. The outcome of impact materiality and financial materiality (dual materiality components) will determine which indicators will be selected for the report and what ESG data will be compiled.
Is ESG reporting audited?
All sustainability disclosures that are prepared under the Corporate Sustainability Reporting Directive (CSRD) are subject to certification. This task will be carried out primarily by statutory auditors at a level of limited certainty. If, after three years of auditing, this range of assurance proves to be too narrow, the European Commission may decide to extend the attestation to sufficient certainty.
Are there any penalties for failing to comply with the ESG reporting obligation?
Yes, the European Commission has assumed that companies that fail to submit mandatory sustainability reports will be subject to penalties. However, the details are decided by the member states, introducing the Corporate Sustainability Reporting Directive (CSRD) into their legal orders. The exact determination of sanctions will take place by July 6, 2024.
Is it possible to use VIVERNO support only in part of the reporting process, e.g. in the analysis of double significance?
Yes, there is such a possibility. Each time we adapt to the customer's expectations. If a company organizes ESG reporting on its own, but lacks competence at some stage, we will provide assistance precisely tailored to your needs.
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