ESG Reporting & Disclosure

ESG Reporting aligned with Global Frameworks

Transparent, high-quality ESG reporting is critical for building trust with stakeholders, attracting responsible investment, and complying with evolving regulatory requirements. At ReSight, we help organizations prepare ESG disclosures that are accurate, strategic, and aligned with global standards—whether you’re reporting voluntarily or under mandatory frameworks.

Our ESG Reporting service supports alignment with a wide range of leading standards and frameworks, including:

  • GRI (Global Reporting Initiative): The most widely used sustainability reporting framework globally, GRI focuses on an organization’s impact on the economy, environment, and people, and is designed for communication with a broad set of stakeholders.
  • IFRS Sustainability Standards (ISSB S1 & S2): Developed by the International Sustainability Standards Board, these standards offer a global baseline for investor-focused disclosures. IFRS S1 addresses overall sustainability-related financial risks and opportunities, while IFRS S2 focuses specifically on climate-related disclosures. Both are based on and extend the TCFD framework.
  • TCFD (Task Force on Climate-related Financial Disclosures): A climate-specific framework focused on governance, strategy, risk management, and climate metrics. Now embedded within IFRS S2, it remains a key reference point for climate transparency.
  • ESRS (European Sustainability Reporting Standards): Although part of the EU’s CSRD regulation, these standards increasingly influence global reporting trends, emphasizing double materiality and comprehensive disclosure across E, S, and G topics.[ES1]

At ReSight, we guide you through every stage of ESG reporting—from identifying relevant metrics and collecting data to crafting narrative disclosures and visualizations. Whether you’re reporting for the first time or upgrading your reports to meet investor or regulatory demands, we ensure your sustainability disclosures are structured, credible, and future-proof.

ESG for SMEs

ReSight supports SMEs in building practical, realistic ESG strategies that meet both regulatory requirements and market expectations. We tailor our approach to the specific size, sector, and capacity of each business—cutting through complexity to focus on what truly matters.

Our guidance spans the core ESG pillars:

  • Environmental: Emissions, energy management, waste, and climate-related risks
  • Social: Labor practices, health and safety, diversity, and community impact
  • Governance: Ethics, transparency, data protection, and risk management

We help VSMEs understand exactly what ESG requirements apply to them—whether from legislation, supply chain pressures, or investor standards—and how to respond efficiently and credibly.

ReSight equips smaller businesses with the knowledge to meet legal obligations, enhance reputation, and compete in ESG-conscious markets.

CSRD/VSME Alignment Planning

The Corporate Sustainability Reporting Directive (CSRD) is transforming the landscape of corporate transparency in the EU. It significantly expands the scope and depth of sustainability reporting—requiring companies to disclose how environmental, social, and governance (ESG) issues affect their performance, and how their activities impact people and the planet.

Whether you’re a large enterprise already within scope or a smaller business preparing for future obligations—or simply seeking to align with evolving market expectations—early alignment with CSRD is key to avoiding compliance risks and staying competitive.

At ReSight, we help organizations of all sizes prepare for CSRD and its associated European Sustainability Reporting Standards (ESRS). Our approach is strategic, structured, and tailored to your operational reality, including lighter options for VSMEs navigating voluntary pathways or supply chain pressures.

Our CSRD Alignment Planning services include:

  • Determining applicability and timeline of CSRD to your organization
  • Conducting gap analyses to assess current ESG practices vs. CSRD/ESRS requirements
  • Mapping ESG data and policies against mandatory and sector-specific ESRS standards
  • Developing a compliance roadmap, including data collection systems and governance structures
  • Supporting internal readiness for auditable, digitally tagged disclosures (XBRL)
  • Guidance on voluntary alignment for VSMEs facing client or investor ESG demands

With ReSight, CSRD readiness becomes more than a checklist—it becomes a strategic opportunity to enhance your ESG performance, increase investor confidence, and lead in the transition to a more transparent and sustainable economy.

Support for ESG Questionnaires from Greek Banks

As Greek banks increasingly integrate ESG criteria into their lending practices, businesses are being asked to provide detailed information on their environmental, social, and governance performance through structured ESG questionnaires. These questionnaires can significantly influence access to financing, interest rates, and credit evaluations.

At ReSight, we help companies respond to these ESG questionnaires with confidence, clarity, and credibility. Whether you’re a large organization or a VSME, we ensure your responses are not only compliant but also strategically aligned with your business objectives and sustainability ambitions.

Our support includes:

  • Review and clarification of ESG questionnaire requirements from major Greek banks
  • Collection and structuring of relevant ESG data and policies
  • Gap identification and support in creating missing content (e.g. policies, metrics)
  • Alignment of responses with recognized standards such as GRI, ESRS, and EU Taxonomy
  • Preparation of supplementary documentation to reinforce your ESG narrative

With ReSight’s guidance, your ESG submissions become more than just paperwork—they become a strategic asset that enhances your reputation, builds lender confidence, and improves your company’s access to sustainable finance.