The CSO owns ESG Reporting & Disclosure

The CSO is responsible for managing ESG data collection processes that lead into the creation of sustainability and ESG reports. These reports must be in compliance with relevant and applicable reporting frameworks (GRI, SASB, TCFD, CSRD, ISSB). The sustainability report also needs close review and quality assurance and verification by independent parties known as limited or reasonable assurance. Combined with the production of the sustainability reports, the CSO is also responsible for managing external ESG ratings and assessments conducted by ratings agencies. The combination of reporting and ratings means that the CSO will be the lead on responding to investor ESG questionnaires and the preparation of board and executive ESG briefings. The entire ESG and sustainability reporting system is lead by the CSO to maximise efficiency and ensure an integrated approach to reporting including ESG digital reporting in formats required by regulators. The CSO needs to ensure that the sustainability report to clearly readable and accessible to everyone including stakeholders who are actively engaged in reviewing and assessing any disclosures.

Speeki can help provide the following services and solutions, with partners in some areas:

• ESG Data Collection Framework – Standardized methodology for gathering and validating sustainability metrics

• ssurance Readiness Package – Pre-verification checklist and mock audit support
• Sustainability Report Builder – Modular content library for easy customization
• ESG Ratings Playbook – Submission guidelines for MSCI, Sustainalytics, DJSI, etc.
• Investor Questionnaire Response Kit – Pre-approved answers and evidence packs
• Board ESG Briefing Deck – Customizable presentations on performance and trends
• Digital Reporting System – Automated generation of regulator-required formats (e.g., XBRL)
• Stakeholder-Friendly Report Summary – Simplified versions with infographics and key takeaways
• ESG Data Dashboard – Real-time tracking of disclosures and ratings performance
• Disclosure Quality Control Process – Internal review protocols before publication
• Regulatory Change Tracker – Updates on evolving reporting requirements
• Accessibility Compliance Check – Ensuring reports meet WCAG standards
• Integrated Reporting Roadmap – Aligning financial and ESG disclosures
• Ratings Improvement Plan – Actionable steps to enhance ESG scores
• Materiality-Driven Content Guide – Prioritizing disclosures based on stakeholder relevance‍