Sustainability disclosures

Sustainability disclosures

Clear, credible sustainability reporting is now a baseline expectation — and a growing source of strategic advantage.

We support clients in structuring, prioritising, and delivering fit-for-purpose sustainability disclosures

Investors, customers, regulators, and employees are demanding greater transparency and accountability, while global reporting standards are becoming more robust and harmonised. With the right approach, sustainability disclosures can do more than meet requirements; they can strengthen positioning, drive internal alignment, and unlock long-term value.

We support clients in structuring, prioritising, and delivering fit-for-purpose sustainability disclosures that meet regulatory demands and stakeholder expectations, while communicating ambition and impact. Our work leverages recognised standards and frameworks to ensure reports are compliant, comparable, and strategically grounded.

Materiality assessments

We design and execute both single and double materiality assessments (DMAs) to identify not only sustainability risks, but also opportunities that can drive differentiation and long-term value. Our approach is fully CSRD-compliant and supports clients from initial scoping and stakeholder engagement to implications analysis and auditor dialogue. For us, a DMA is not just a compliance exercise, it’s a strategic tool to guide where and how sustainability can create the most impact.

Developing CSRD reports and readiness assessments

We help clients prepare for the Corporate Sustainability Reporting Directive (CSRD) by translating requirements into a clear and actionable reporting roadmap. Our end-to-end support includes double materiality assessments, identification of relevant datapoints, gap analysis, mobilisation of internal teams, policy development, and full CSRD report execution. We ensure reporting is not only compliant but aligned with the company’s sustainability strategy and broader business goals.

Sustainability reports development

We guide the full development of strategic, comprehensive sustainability reports, from initial concept and data gathering through to content creation, review processes, and design collaboration. Our reports go beyond compliance to clearly communicate ambition, progress, and impact, enabling companies to proactively engage with stakeholders. We ensure alignment with both regulatory frameworks and stakeholder expectations while shaping a credible and compelling sustainability narrative.

Our featured cases within sustainability disclosures

The Footprint Firm

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“We help companies turn sustainability reporting from a compliance burden into a strategic asset - anchoring credibility, aligning stakeholders, and unlocking value through clear, transparent, and forward-looking disclosures.”

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Novo Nordisk

ESG industry reporting benchmark

Novo Nordisk is a global healthcare leader with a longstanding commitment to sustainability. To stay ahead in a rapidly evolving ESG landscape, Novo Nordisk partnered with The Footprint Firm to strengthen the company’s ESG reporting strategy, ensuring alignment with best practices, regulatory expectations, and stakeholder needs across the pharmaceutical sector and beyond.

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Services

Industries

  • Pharmaceuticals & healthcare
The project

Novo Nordisk sought to define a forward-looking strategy for ESG reporting and disclosures. The goal was to benchmark industry peers and adjacent sectors, assess alignment with leading standards and frameworks, and ultimately shape a robust reporting approach that supports transparency and trust with a wide range of stakeholders.

Our approach

We began by developing a best-practice ESG reporting framework grounded in existing standards and regulation, including a detailed benchmark of ESG disclosures from peers and selected leaders outside the pharmaceutical industry.


In the second phase, we facilitated discussions with Novo Nordisk to refine the company’s level of ESG ambition, identify material topics, and explore how to meet the information needs of diverse stakeholder groups, from patients and NGOs to rating agencies and the general public.


We also conducted a review of Novo Nordisk’s available data against the requirements of leading frameworks and supported the development of governance processes to strengthen ESG reporting going forward.

The impact

Our collaboration has helped Novo Nordisk take a strategic and structured approach to ESG reporting, grounded in industry benchmarks, stakeholder relevance, and future regulatory readiness.

The resulting framework and governance setup position Novo Nordisk to deliver transparent, consistent, and stakeholder-informed ESG disclosures in an increasingly complex reporting environment.