_1774710106060-Bc7aMv3v.webp)
Assessments & Strategy
ESG Management System
An ESG Management System establishes the governance structures, documented processes, and data controls required to manage ESG performance on a repeatable, auditable basis — building the operational backbone that regulators and assurance providers now expect.
CSRD under ESRS 1 and ESRS 2 requires organisations to disclose their governance of sustainability matters, including board oversight, management roles, due diligence processes, and internal controls. ISAE 3000 and ISAE 3410 assurance engagements require evidence of documented processes and internal controls over sustainability data. ISO 14001 (Environmental Management) and ISO 26000 (Social Responsibility) provide internationally recognised frameworks for embedding systematic environmental and social management. Without a formal ESG management system, organisations face inconsistent data, unclear accountability, and limited readiness for statutory assurance under CSRD.
Our approach
A structured ESG management system is designed to integrate ESG governance, data management, and performance processes into core business operations. The framework draws on ESRS 2 governance disclosure requirements, ISO 14001 Plan-Do-Check-Act structure, and ISAE 3000/3410 internal control requirements for assurable reporting. The objective is to create a scalable, auditable system that supports consistent data collection, clear accountability, and reliable reporting. Outputs are designed to support CSRD compliance, third-party assurance readiness, and long-term ESG performance improvement.
- Definition of ESG governance structures per ESRS 2: board oversight roles, management bodies, and accountability mechanisms
- Establishment of ESG policies, procedures, and internal controls aligned with ISAE 3000/3410 assurance requirements
- Design of data collection, validation, and sign-off processes for all material ESG metrics
- Development of an ESG due diligence process aligned with CS3D and ESRS 4 requirements
- Integration of ESG management processes with ISO 14001 environmental management system where applicable
- Development of ESG KPIs, performance dashboards, and management review processes
- Alignment of system documentation with GRI Standards, BRSR Core, and applicable reporting frameworks
Outcomes
Structured ESG management system with documented governance, processes, and internal controls per ESRS 2
Improved data quality, consistency, and auditability across all material ESG metrics
Readiness for ISAE 3000 and ISAE 3410 limited or reasonable assurance engagements
Clear governance and accountability structure aligned with CSRD and board-level disclosure requirements
Scalable foundation for continuous ESG performance improvement and evolving regulatory compliance
Speak with an expert
The team can walk you through exactly how ESG Management System applies to your organisation's context and objectives.
Get in touch