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.”

Explore our full range of services supporting every step of the sustainability journey

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Polaris

Sustainability strategy & ESG reporting benchmark in private equity

Polaris is a leading Nordic private equity firm investing in mid-sized companies across the region. As ESG expectations continue to rise in the investment landscape, Polaris partnered with The Footprint Firm to take their sustainability strategy to the next level and establish a structured, forward-looking approach to ESG reporting, culminating in the publication of their first annual Polaris sustainability report.

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The project

Polaris set out to define the next step in its ESG journey, both as a responsible investor and as a company. The objective was twofold: to develop a clear and actionable ESG strategy that could guide portfolio engagement, and to build a reporting framework aligned with leading international standards. We were brought in to support both aspects.

Our approach

We supported Polaris in expanding the ESG focus across two levels: the fund manager perspective and internal operations. This included identifying key sustainability priorities across funds, aligning with global best practice frameworks (SASB, GRI, TCFD, and the GHG Protocol), and strengthening integration of ESG into the investment process and active ownership model.
A key outcome was the development of the Polaris Sustainability Program - a structured framework designed to create value, build ESG capabilities, and drive sustainability performance across the portfolio.

We also supported the onboarding of portfolio companies to the program to ensure consistency, engagement, and long-term value creation across Polaris’ investments.

The impact

Our collaboration enabled Polaris to take a major step forward in formalising the fund’s sustainability approach, both in-house and across its portfolio.


With a clear strategy, an actionable ESG program, and a strong foundation for reporting, Polaris is now well-positioned for responsible ownership in the Nordic private equity space.