Sustainability reporting: Proof of your work

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Even if your company isn't directly regulated or listed, reporting on sustainability has great value.


  • It can lead to better funding.


  • You'll be stronger in a tendering process. Public tenders must weight climate and the environment by at least 30%.


  • Gain insight into your own operations so you can make better and more sustainable decisions.


  • You meet customer requirements and support their sustainability efforts.



We are based on the recommended reporting requirements for small and medium-sized enterprises (SMEs) from the EU. These requirements are called VSME ESRS (Very Small and Medium Enterprises' European Sustainability Reporting Standard) in EU language - a simplified report compared to how listed companies must report.



Flexible and modular


You start with the mandatory Basic Metrics module and can then choose one or both of the other modules.


Before starting a sustainability report for SMEs, we recommend that the company completes a climate report and a Transparency Act report, as this provides valuable and necessary information for all modules.

CSRD - Sustainability reporting for large companies

Sustainability reporting requirements are becoming increasingly strict and detailed. Standards, deadlines and reporting systems can seem overwhelming, but you're not alone.


At Aider, we have extensive experience with CSRD, ESRS and other frameworks and will help you find a customized and effective solution.



What is CSRD?


The Corporate Sustainability Reporting Directive (CSRD), also known as the Sustainability Directive, is an EU directive that expands and tightens sustainability reporting requirements. The directive applies to large and listed companies and has been introduced in Norway through the Accounting Act.


CSRD requires companies to report on environmental, social and governance (ESG) issues in accordance with the European reporting standards (ESRS), and the report must be included as part of the annual report and audited.

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What needs to be done?


  1. Anchoring in management
    The board and management must own the sustainability work, monitor risk and opportunities, and assign responsibility for sustainability topics.


  2. Double materiality analysis
    The analysis should map out:


    • How sustainability topics affect the company's finances(outside-in)


    • How the company impacts climate, environment and society(inside-out)



  3. Sustainability reporting in the annual report
    Reporting must follow ESRS and include material topics within three main areas:


    Environment (E): Climate impact, biodiversity, ocean, resources and circularity
    Social (S): Employees, value chain, communities and consumers
    Governance (G): Business ethics, risk management and the role of the board


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