
Sustainability
ESG consulting to help you meet customer and disclosure requirements
A customer has asked for emissions data, a sustainability questionnaire or a report, but you are unsure who should prepare it or where to start? Vosurein helps clarify requirements, identify data and assign work, with support for carbon management, disclosures, supply-chain requirements and nature-related issues.

Approach
What ESG requirement are you facing?
You do not need to start every ESG service at once. Begin with the actual notice, questionnaire or internal goal. Identify who is requesting it, which companies or products it covers, the data period and the deadline before deciding what work is needed.
You need a sustainability report or disclosure. First establish the company’s regulatory status, applicable year and reporting scope. Impact information in sustainability reports serves a different purpose from sustainability-related financial information for investors. Changing a report’s title does not make it meet a different requirement.
A customer wants questionnaire responses and supporting evidence. Start with the specified questionnaire, platform, product or factory scope. Check whether the request concerns answers, evidence, audit improvements or emissions data, rather than collecting documents unrelated to the assessment.
You need emissions figures but do not yet have complete data. To understand emissions, product hotspots or reduction options, first confirm data boundaries, calculation methods and traceability, then discuss targets and action.
Questions about sites, raw materials and impacts on nature are emerging. Identify issues through sites, water use, land and raw-material sourcing. Plan GRI 101 impact disclosures and TNFD assessments around your objectives. Some carbon data can be reused, but it cannot replace a nature-related assessment.
Our Services
ESG consulting services
Services cover sustainability disclosures, carbon management, supply-chain requirements and nature-related issues. Each can start independently; shared data collection and responsibilities can be coordinated when useful. Select a service to see who it is for, methods, preparation and scope.
Sustainability disclosures
- GRI sustainability reporting support
Identify impacts on the economy, environment and people, determine material topics, and organize disclosures, report content and the GRI content index.
- IFRS S1 / S2 sustainability- and climate-related financial disclosures
Organize governance, strategy, risk management, metrics and targets under applicable requirements, linking climate scenario analysis with financial information. Existing TCFD work can be reviewed for gaps.
Carbon management
- Organizational GHG inventory support (GHG Protocol)
Confirm organizational and operational boundaries, emission sources and activity data. Build traceable inventories and calculation records; define Scope 3 separately according to the intended use.
- Product carbon footprint support
Confirm the product, functional or declared unit and intended use, then define life-cycle boundaries, calculation methods and data quality.
- SBTi science-based target setting and submission support
Review the emissions baseline, target boundary and reduction plan against the company type and currently applicable criteria, then prepare target-validation materials.
- CBAM carbon data and reporting preparation
Check exported goods and EU importer requirements first, then organize installation, process and embedded-emissions data. Clarify the supplier’s and declarant’s responsibilities separately.
Supply-chain requirements
- CDP climate, water and forests questionnaire support
Check the current questionnaire, invitation scope and reporting period. Prepare environmental responses and evidence, and check consistency across departments.
- RBA Code of Conduct implementation support
Review labour, health and safety, environment, ethics and management systems against the Code of Conduct, tracking on-site practices, gaps and improvement evidence.
- EcoVadis sustainability assessment support
Organize policy, action and performance evidence for the assessment scope and questionnaire. Check document validity and relevance; attachment volume does not replace management quality.
Nature-related issues
- Biodiversity and nature-related consulting
Use GRI 101 and TNFD as frameworks, applying LEAP to clarify nature-related dependencies, impacts, risks and opportunities.
Preparation
Priorities for 2026 and 2027
These are starting points for annual planning, not requirements for every company to adopt every framework at once. Confirm applicability first, then include relevant deadlines in your work plan.
IFRS sustainability information: distinguish the data year from the filing year. Taiwan’s listed companies adopt the standards in phases: those with paid-in capital of at least TWD 10 billion apply them from FY2026 and first report in 2027; those with at least TWD 5 billion but less than TWD 10 billion apply them from FY2027 and first report in 2028. Each company must check the regulator’s rules and capital-assessment method. This timetable does not apply to every business. Plan data ownership, governance and financial connections early.
GRI disclosures: check Topic Standards against the reporting date. GRI 101: Biodiversity 2024 takes effect on 1 January 2026. GRI 102: Climate Change 2025 and GRI 103: Energy 2025 take effect for reporting from 1 January 2027. Determine disclosures based on material topics and applicable requirements; a standard’s effective date is not a mandatory filing date for every company.
CBAM: check the goods and your role in the transaction. The definitive period starts in 2026. Applicability depends on covered goods, exemptions and import arrangements. Suppliers can first confirm formats, installation and process information with EU customers, then prepare calculations and evidence. Do not assume all exports are covered.
Questionnaires and targets: follow the rules for the current submission. CDP, EcoVadis, RBA customer requirements and SBTi target validation each have their own versions, scopes and processes. Keep the current notice and rules, then check whether older data remains usable. Confirm deadlines and fees with the platform or recipient.
Priorities
How to set implementation priorities
Map deadlines, then assess gaps. List recipients, required outcomes and deadlines. Confirm work with legal or customer deadlines first, but do not postpone major operational risks simply because they have no reporting deadline.
Complete the prerequisite data before dependent work. Reduction targets need an emissions baseline; product carbon data needs product and process boundaries. Where these are missing, assign data owners and fill gaps before calculation, target setting or disclosure preparation.
Reuse source data, but check each requirement separately. The same electricity, supplier or site data may support several tasks. Reporting periods, assessment scopes, calculation definitions and disclosure purposes must still be checked individually; answers cannot simply be copied.
Fit the workload into everyday operations. Based on data availability, staff capacity and review time, decide whether to start with one site, product or topic, or an overall programme. Phasing the work must not reduce a legally or contractually required scope.
Process
How does an engagement work, and what does each stage produce?
Confirm needs and scope
Check recipients, applicable years and company or product coverage, then identify your coordinator, reviewers and target completion date.
Outputs may include a needs summary and records of scope and responsibilities, forming a shared basis for the work.
Data inventory and gap analysis
Check original sources, periods, calculation definitions and management-system evidence. Identify gaps and prioritize data requests and improvements.
Outputs may include a data checklist, gap log and work plan defining what each department needs to prepare.
Prepare, analyse and implement
Carry out agreed calculations, assessments, disclosures or management measures, confirming assumptions, methods and limitations with your team.
Outputs may include calculation records, assessment or disclosure drafts and management documents, depending on the scope.
Review, hand over and follow up
Cross-check numbers, wording and evidence, resolve open issues, and assign responsibility for updates, document retention and follow-up.
Outputs may include review records, correction lists and maintenance arrangements. Actual deliverables are agreed in the contract; third-party verification, certification, assessment and platform fees are defined separately.
FAQ
Frequently asked questions
Must a company complete every ESG task at once?
No. Start with current requirements and available data. Choose work with a clear purpose, then discuss which tasks can be planned together.
Can we start an inventory or customer assessment without a sustainability report?
We can discuss individual needs first. Inventories, reports and assessments serve different purposes. Additional work depends on the recipient’s requirements and applicable rules.
Our data is spread across departments. How do we start?
List the required data, current owners and valid periods. Then identify gaps, calculation definitions and review responsibilities. This process can also establish a routine for future updates.
Can consulting guarantee a score or approval?
No. Results depend on applicable rules, actual practices and submitted evidence. Consulting helps clarify requirements, address gaps and prepare information.
How are ESG consulting fees and timelines estimated?
We first confirm the service, companies or sites covered, number of products, data years and completeness. We then assess workload and your team’s availability. Share your deadline and a summary of existing data in the initial enquiry; pricing and timing follow the agreed scope. Third-party verification, assessment and platform fees are defined separately.
Who needs to be involved inside the company?
Appoint one coordinator, then involve finance, facilities, procurement, HR or other relevant departments for data and review. Consultants help with methods, gaps and work planning; the company remains responsible for source-data accuracy, management decisions and actual improvements.
What deliverables can we expect?
Depending on the agreed service, deliverables may include data and gap lists, responsibilities, inventory calculations, disclosure drafts, questionnaire evidence or improvement trackers. We confirm purpose, scope and handover arrangements first. Not every service includes every item.
Let’s Talk
Four things to share at the first consultation
Tell us your industry and company size, which customer or internal goal prompted the request, the companies or products and data years involved, and your target date. You do not need to know the service name or provide confidential source documents at this stage.
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