What we’ve learned from writing ESG reports - best practices from real projects

Writing an ESG report may seem like the core of the process. In reality, it is only the final step in a much longer journey.

After working with clients across multiple reporting cycles, one thing becomes clear: strong ESG reports are not the result of last-minute effort or perfect wording. They are the outcome of a well-managed process - shaped over time through planning, collaboration and continuous input.

What makes the difference is not just what is reported, but how the entire process is approached - from early alignment and data collection to internal coordination and ongoing discussions.

In this article, we share how ESG reporting works in practice based on our experience, and the key lessons we’ve learned from building reports together with our clients.

One of the biggest differences we see between first-time and recurring clients is when the conversation begins.

With experienced clients, we don’t wait for the reporting deadline. We reconnect already in the second half of the year to ask:

• Has anything changed in your business or organisational structure?
• Are your reporting expectations evolving (e.g. CSRD, VSME, specific Ecovadis requirements, internal goals)?
• Do we need to adjust the scope of data collection?
• Are there any updates, developments or achievements worth capturing from that specific reporting year?

This early alignment changes everything.

It gives the client clarity on what will be required - and gives us time to prepare. Especially when reports include external benchmarks, EU-level data or market comparisons, gathering and verifying these inputs takes time. Without it, quality inevitably suffers.

Lesson learned:

Good ESG reporting is not reactive. It is planned.

A common misconception is that the consultant “creates the report”.

In reality, ESG reporting is a joint effort between client and consultant, where each side plays a distinct role.

What we typically do:

• define the reporting structure and narrative
• guide clients on what data is needed and in what format
• validate and interpret incoming data
• enrich content with external research and benchmarks
• ensure alignment with frameworks and methodologies
• bring inspiration on what to include to make the report valuable for stakeholders (clients, suppliers, investors and others)

What the client brings:

• ownership of internal data
• coordination across departments
• context for company-specific activities and decisions
• validation of outputs

The quality of the final report depends on how smoothly this collaboration runs.

When it works well, it becomes less about “delivering a report” and more about building a shared understanding of the company’s sustainability performance.

No matter how advanced or experienced a company is, one challenge remains constant:

Collecting ESG data across the organisation is complex.

Even in smaller companies, ESG reporting involves multiple stakeholders:

• HR → social data and workforce metrics
• Finance / Accounting → inputs for carbon footprint calculations and other financial details
• Operations & maintenance / Environmental teams→ energy, fuel, waste and possibly other environmental metrics
• Logistics → transportation data, product- or service-related information
• IT → security incidents and system risks
• Management → strategic and governance-level information

This is where things often get complicated.

Not because people are unwilling - but because:

• responsibilities are not always clearly defined,
• roles change over time,
• internal changes such as staff turnover or leave disrupt continuity,
• communication gaps appear between departments.

Even clients who report with us regularly face this challenge every year.

Lesson learned:

ESG data challenges are organisational, not technical.

Many companies focus on tools - spreadsheets, platforms, templates.

But in reality, the key factor is much simpler:

Do you know who is responsible for each data point?

Without clear ownership:

• requests get lost,
• data quality drops,
• deadlines slip,
• ESG managers end up chasing inputs instead of managing the process.

That’s why we always encourage clients to start with something simple but powerful:

Keep track of who is responsible for what - and stay in touch with them.

In organisations where ESG is centralised or supported by dedicated teams, this becomes easier. In others, it requires continuous attention, especially as teams evolve.

Lesson learned:

Clear responsibility always beats perfect tooling.

Another misconception is that ESG reports are created at the end of the process in one go.

In practice, the report takes shape gradually through a series of intermediate outputs, such as:

• initial structure and scope
• draft data sets
• first analytical outputs (e.g. carbon footprint)
• narrative drafts
• revisions and alignment rounds
• final consolidation

Each step builds on the previous one and each step requires active input from both sides.

This is where client feedback becomes critical.

Data alone is not enough to create a meaningful ESG report. Numbers need context. Narratives need to reflect reality. And that can only happen through ongoing discussion with the client:

• Does the interpretation of the data reflect what is actually happening in the business?
• Are we highlighting the right priorities and impacts?
• Is anything missing that would be important from a management or stakeholder perspective?

The most successful projects are those where clients engage actively throughout the process. Regular feedback, small corrections and shared discussions help ensure that the report evolves in the right direction from the start.

Without this, there is always a risk that the report becomes technically correct, but disconnected from the company’s real story.

By contrast, when collaboration works well, the result is a report that is not only compliant and structured - but authentic, accurate and truly representative of the organisation.

By the time the report reaches the graphic designer, most of the real work is already done. The design phase is about clarity and communication - not fixing content issues.

Lesson learned:

The best ESG reports are not written for the client - they are created together with them.

One of the most rewarding aspects of ESG reporting is working with clients over multiple years.

Why?

Because everything improves:

• consistency in data and structure
• trust in the process
• shared understanding of expectations
• smoother communication

Instead of rebuilding the process every year, we refine it.

That’s when ESG reporting starts delivering real value - not just as a reporting obligation, but as a tool for insight and decision-making.

Lesson learned:

ESG reporting works best as a process, not a one-time project.

When you look at a finished ESG report, what you see is:

• a clearly structured document
• consistent data
• well-written narratives
• professional design

What you don’t see is:

• months of coordination
• internal alignment across departments
• data validation and corrections
• research and benchmarking
• iterations and discussions

The report is the output.

The real value lies in the process behind it.

ESG reporting is often seen as a technical or compliance exercise.

But from our experience, it is primarily about people, structure and collaboration.

The companies that succeed are not the ones with the best templates - but the ones that:

• start early,
• define responsibilities clearly,
• stay organised across teams,
• and treat ESG reporting as an ongoing process.

Because by the time you start writing, most of the important decisions have already been made.

If you're working on ESG reporting and want to know where to start or how to make the process more efficient, let's talk. Thirty minutes is enough to understand your situation and tell you how we can help.

👉 Book a free 30-minute online call.