ESG and sustainability advisory · reporting readiness, carbon accounting and ratings
ESG advisory services, from the first materiality workshop to disclosures an assurance provider can test.
Sterling's ESG advisory services prepare your organisation for the sustainability reports, ratings and climate targets that investors, customers and regulators ask for: the materiality assessment, the greenhouse gas inventory, the data controls and the evidence behind every figure. Expert and experienced consultants, one all-inclusive proposal, in 60+ countries. Sterling does not provide assurance; an independent provider does.
- Reporting readiness for CSRD, the ISSB standards, GRI, CDP, EcoVadis, the GHG Protocol, ISO 14064-1, SBTi and ISO 14068-1, alone or as one programme
- Fixed scope, one proposal: consulting, Effivity software and Sterling Academy access in one proposal, with assurance and verification fees shown separately
- The Sterling Promise: 100% on-time completion, 100% success, 8,100+ client engagements. Sterling does not certify or provide assurance; an independent assurance provider, verifier or rating body decides
- Disclosures that survive testingEvery figure traced to an owner, a source and a method, so an assurance provider, verifier or rating analyst can follow it back.
- One data set, many requestsThe same inventory, policies and evidence answer your regulator, your investors and your customers, not five spreadsheets.
- Targets you can deliverReduction pathways modelled on your real inventory, with owners and budgets, before any target or claim is announced.
- Software and learning includedEffivity holds the data and the evidence, and Sterling Academy trains the people who own them, both with the engagement at no additional cost.
Which framework do you need?
Start with whoever is asking. The framework follows.
A regulator points you to CSRD or to rules built on the ISSB standards, a customer sends an EcoVadis or CDP request, a lender asks for science-based targets. Most organisations face several at once, and one greenhouse gas inventory, one policy set and one evidence base can serve them all.
- CSRD / ESRSEU reporting
- ISSB · IFRS S1 and S2Investor disclosure
- GRI StandardsImpact reporting
- CDPEnvironmental disclosure
- EcoVadisSupplier rating
- GHG ProtocolCarbon accounting
- ISO 14064-1GHG inventory
- SBTiClimate targets
- ISO 14068-1Carbon neutrality
- ISO 14001Environment
- ISO 50001Energy
- ISO 26000Social responsibility
- All standards & frameworksThe full catalogue, with sector schemes
The engagement, step by step
What happens between the first call and the published disclosure.
Every ESG engagement runs on Sterling OS™ in five stages, each with named deliverables, decision owners and a weekly working session with your consultant. The order is the same for every framework; your reporting year and each framework's deadlines set the calendar.
- 01
Scope and framework map
Weeks 1 to 3What happens
We establish who is asking for what: the regulation or exchange rule that applies, the customers sending questionnaires, the investors and lenders, and any targets already announced. For CSRD that means confirming with your auditor or legal adviser whether you are in scope and from which financial year; under Directive (EU) 2026/470, from financial years starting in 2027 only undertakings above 1,000 employees and €450 million net turnover remain in scope.
You receive
- Framework map: every request, the standard that answers it and its deadline
- Reporting boundary aligned to your financial consolidation
- Programme plan with owners, the data calendar and the external deadlines
Your side
A named programme owner, access to finance, HR, operations and procurement, and the decisions on scope.
- 02
Gap analysis and materiality
Weeks 2 to 8What happens
Existing reports, policies, systems and data sources are tested against the chosen frameworks, then materiality is assessed on the lens each framework requires: double materiality under the ESRS, the investor's financial lens for IFRS S1 and S2, the impact lens of GRI 3. Matters are scored against agreed thresholds, with stakeholder input and the reasoning recorded.
You receive
- Gap analysis report, framework by framework
- Materiality file: long list, scoring, stakeholder input and sign-off
- Data point inventory showing what exists and what is missing
Your side
Leadership and stakeholders in the materiality workshops, and the sign-off on material topics.
- 03
Data, controls and inventory
From week 6What happens
Every required data point gets an owner, a source system, a method and a control. The greenhouse gas inventory is built or repaired across scope 1, 2 and 3 on the GHG Protocol or ISO 14064-1:2018, with boundaries, emission factors and workpapers. Missing policies, actions and targets are written, and where science-based targets are planned, reduction pathways are modelled against the SBTi criteria current at submission.
You receive
- Greenhouse gas inventory with calculation workpapers
- Register of policies, actions and targets for each material topic
- Evidence dashboards in Effivity, by framework and by data point
Your side
Data owners supplying and checking figures on the agreed calendar, and key suppliers asked for value chain data.
- 04
Draft, test and approve
Before publicationWhat happens
The sustainability statement, report, questionnaire response or target submission is drafted as the evidence accumulates. Before anyone outside sees it, an internal audit tests the data trail, headcount, energy and financial figures are reconciled to your accounts, and a management review approves the draft with its estimates and limitations stated.
You receive
- Draft disclosure, questionnaire response or submission pack
- Internal audit report, with findings closed on evidence
- Management approval record and a log of estimates and limitations
Your side
Management in the review and the approval, and straight answers to our challenge questions.
- 05
Assurance, verification or scoring
To the conclusionWhat happens
The independent party does its work: the statutory auditor or assurance provider on a CSRD statement, an accredited verification body on an ISO 14064-1 inventory or an ISO 14068 claim, SBTi Services on targets, CDP and EcoVadis on their scores. We prepare your team, answer requests from existing workpapers and support every finding until the conclusion is issued.
You receive
- Assurance or verification readiness pack, with a request log
- Findings and queries answered with evidence
- The next-cycle plan: data calendar, improvement areas and target tracking
Your side
Prompt answers to the assurance provider's or verifier's requests, from the people who own the data.
Who does what
Choose how much of the work Sterling carries.
Two delivery models, one method. Design™ gives your sustainability and finance teams the structure, templates, workshops and coaching to carry the work themselves. Drive™ has Sterling consultants carry it with your data owners. Whichever you choose, Effivity, Sterling Academy access and the all-inclusive proposal do not change.
| Task | Design™ guided | Drive™ fully managed |
|---|---|---|
| Framework map, scope and programme plan | Sterling agreed with your programme owner | Sterling agreed with your programme owner |
| Materiality assessment | Together Sterling designs and facilitates, your team scores | Sterling runs the workshops, your management signs off |
| Data point inventory and controls | Your team coached in the weekly session | Sterling built with your data owners |
| Greenhouse gas inventory and workpapers | Together your team collects, Sterling calculates and reviews | Sterling calculated from your records |
| Policies, actions and targets | Your team drafted on Sterling's templates, Sterling reviews | Sterling drafted for your approval |
| Effivity configuration and learning | Sterling Sterling Academy access included | Sterling Sterling Academy access included |
| Drafting the disclosure or questionnaire | Together your team drafts, Sterling challenges | Sterling drafted for management review |
| Internal audit and assurance readiness | Together your auditors, Sterling facilitates | Sterling conducted for you |
| Assurance conclusion, verification statement, score or target validation | The assurance provider, verifier, CDP, EcoVadis or SBTi Services never Sterling | |
Not sure which fits? A sustainability or finance lead with a few hours a week usually chooses Design™. A first CSRD or ISSB report against a hard deadline, or a team already stretched by the financial close, usually needs Drive™. The discovery call settles it.
What you receive
Everything a first report and every later cycle needs. Nothing charged separately.
- Framework map and programme planEvery request and obligation, the standards that answer them, and a calendar tied to your financial close.
- Materiality fileThe long list, scoring, thresholds, stakeholder input and management sign-off, with the reasoning recorded.
- Data point inventoryOwner, source, method, unit, control and reviewer for each disclosure your material topics require.
- Greenhouse gas inventoryScope 1, 2 and 3 with boundaries, emission factors and workpapers a verifier can recalculate.
- Policies, actions and targetsOne register per material topic, with science-based target modelling where targets are planned.
- The disclosure itselfThe sustainability statement, report and content index, questionnaire response or target submission, ready for approval.
- Effivity workspace and trained peopleData, evidence, actions and approvals in one place, and Sterling Academy access for the people who own them, included at no additional cost.
- Assurance readiness and the next cycleInternal audit, a readiness pack for the assurance provider or verifier, and next year's improvement plan.
Effivity · included with the engagement
Your system runs in software from the first workshop.
Effivity is the ISO and GRC automation platform built by the Sterling group and used in 50+ countries. Your consultant configures it within the agreed scope, so evidence accumulates as people do their work and the certification auditor reviews a live system rather than a binder. Sterling consulting clients get their subscription included with the engagement, at no additional cost.
ISO & GRC softwareSterling Academy · included with the engagement
Your people learn the standard, not just the forms.
E-learning with practice checkpoints, a final exam and a numbered Certificate of Completion for each learner, verifiable online, with progress by department for the certification audit. Sterling consulting clients get preferential course access and special pricing, including complimentary awareness training for their people as part of the engagement.
Contact us about Academy accessHow we price
One all-inclusive proposal. Every component visible. No surprises, ever.
Total investment for ESG advisory depends on the frameworks involved, the current maturity of your data and processes, the scope, the locations and the number of employees. A single EcoVadis submission and a first group-wide CSRD statement are different programmes, so every Sterling proposal is built for your organisation. What stays the same is how the proposal is put together.
- One all-inclusive proposal for Sterling's work, software and learning. Consulting, Effivity and Sterling Academy access in one figure; the fee does not move when the work takes longer than we planned.
- Assurance and verification fees identified separately. The assurance provider's or verification body's fees are shown as their own line, so the full programme cost is comparable across proposals.
- Payment milestones tied to deliverables, not to the calendar: the gap analysis report, the materiality file, the approved draft, the assurance or verification outcome.
- Deliverables, responsibilities, assumptions and exclusions in writing, and nothing to sign to receive the proposal.
To prepare your proposal we need
- The request in front of you: the regulation, questionnaire, investor or target
- The entities, sites and countries to be covered
- Approximate headcount, and whether you report as part of a group
- What exists today: reports, an emissions inventory, ISO 14001 or ISO 50001
- Your reporting year and any submission or publication deadline
That is enough for a scoped, all-inclusive proposal from a Sterling consultant in your region. There is no need to prepare a manual first.
Request a scoped proposalA Sterling consultant replies within one working day.
Standards
Standards this service covers
- ISO 14001ISO 14001 certification consulting: aspects, impacts and compliance obligations controlled, with support until an accredited body certifies you.
- ISO 50001ISO 50001 certification consulting for measured, normalised energy performance improvement, with the data to prove it at an accredited certification audit.
- ISO 45001ISO 45001 certification consulting to prevent work-related injury and ill health, with an OH&S system built with your people and audit-ready, in 60+ countries.
- ISO 37001ISO 37001 certification consulting: proportionate anti-bribery controls to prevent, detect and respond, built with your teams and ready for an accredited audit.
- ISO 37301ISO 37301 certification consulting: one compliance management system for your obligations and commitments, with evidence ready for an accredited audit.
- ISO 26000ISO 26000 social responsibility consulting: apply its seven core subjects in your decisions and reporting.
- ISO 14064-1ISO 14064-1 GHG Inventory and Verification certification consulting: emissions and removals quantified within defined boundaries, ready for your verifier.
- SA8000SA8000 certification consulting for decent work: workers' rights, hours, wages, safety and voice managed and evidenced for a SAAS-accredited certification body.
- GRI StandardsGRI Standards Sustainability reporting consulting: your most significant impacts on economy, environment and people reported with data that survives assurance.
- CSRD / ESRSCSRD and ESRS Sustainability reporting consulting: double materiality, ESRS disclosures and data prepared for limited assurance of your statement.
Don’t be fooled by guaranteed scores
Sterling against the alternatives.
The market offers four ways to an ESG report or rating. Three of them leave you with figures nobody can trace, a score that does not survive the next cycle, or both. This is what each route actually gives you.
| What you get | Spreadsheet templates, do it yourself | "Guaranteed score" seller | Body-shopping consultant | Sterling |
|---|---|---|---|---|
| A programme built around your operation | Only if your team has the time and the expertise | No: generic answers with your name on them | Depends on the individual assigned | Yes, with your data owners, on your real figures |
| Your people trained | Not included | Not included | Sometimes, at extra cost | Included: Sterling Academy access for the people who own the data |
| Software to run the system | Paid for separately | None | Paid for separately | Effivity, included at no additional cost |
| Internal audit and management review before assurance | If you know how | A formality, if at all | Usually | Always, with findings closed on evidence |
| An independent conclusion on your figures | Your choice | No: a score or badge promised in advance | Usually | Always: the assurance provider, verifier or rating body decides |
| Who is accountable if assurance or scoring goes badly | You | Nobody | The individual, if still available | Sterling, under the Sterling Promise, until the agreed outcome is achieved |
| Fee transparency | Template price only | One invoice, with the outcome implied | Day rates, open-ended | One all-inclusive proposal; assurance and verification fees shown separately |
| After the first report | On your own | Gone | Another contract | Sustain™: the annual data cycle, materiality refresh and target tracking |
Sterling's position. Sterling does not certify, and it does not provide assurance. We prepare the programme, the data and the evidence; an independent assurance provider, verifier or rating body reaches its own conclusion. We do not sell reports, scores or medals without the work behind them, and we tell you when an offer you have received is one. All ten warning signs of shortcut certification · How to check any ISO certificate
Client experience
On the record: what clients say about working with Sterling.
The ISO and GRC in-charge writes that Sterling's deep understanding of ISO 9001 and ISO 14001 helped the company streamline its processes and align them with internationally recognised practice, and that the team's insights were essential in working through complex requirements.
The ISO manager reports that the company was very pleased with the implementation approach, and that the consultants guided it to a close integration of its existing systems with the additional requirements of ISO 9001, ISO 14001 and ISO 45001.
The technical services manager and the vice-president for operations report that five of the company's sites received ISO 14001 and ISO 45001 certification, with the project completed ahead of schedule and beyond expectation.
The management representative and ISO project manager observed deep domain knowledge, expertise in the ISO standards and a professional approach from the Sterling team, which made the QHSE standards simple and accessible for the company's staff.
Each account is drawn from a signed letter or e-mail on file and reported in our words, with the signatory's role and organisation attached; the original letters are available on request. Ask for references in your sector before you decide.
- 60+countries where Sterling has delivered certification
- 21countries with a Sterling office, eight regions, one coordinated team
- 2003the year the group began implementing ISO management systems; the same method, refined, since
- 8,100+client engagements across the group, from single-site SMEs to multinationals
FAQs
Questions clients ask before they engage us.
The discovery call answers them for your organisation. Here are the general answers.
What is ESG and sustainability advisory at Sterling, and what does the engagement include?
It is reporting readiness from the first request to the independent conclusion: the framework map, gap analysis, materiality assessment, greenhouse gas inventory, data controls, policies and targets, the draft disclosure or questionnaire, internal audit and assurance readiness. Effivity and Sterling Academy access are included with the engagement. Sterling does not provide assurance, verify inventories, score questionnaires or validate targets; those conclusions stay with independent parties.
Does Sterling provide assurance on our sustainability report?
No. Sterling prepares the programme, the data and the evidence, and keeps out of the conclusion. A CSRD statement receives limited assurance from the statutory auditor or, where the Member State allows it, an accredited independent assurance services provider. An ISO 14064-1 inventory is verified under ISO 14064-3 by a body accredited to ISO/IEC 17029 and ISO 14065.
We receive several ESG requests. Do we need a separate programme for each?
Usually not. The frameworks overlap: CDP's climate questions align with GHG Protocol accounting, IFRS S1 and S2 fully incorporate the TCFD recommendations, and the ESRS were written for interoperability with global standards, GRI and IFRS S2 among them. One inventory, one policy set and one evidence base, mapped to each framework, answers most of the overlap. The real differences, such as double against financial materiality, are handled in the mapping rather than by starting again.
How long does ESG reporting readiness take?
It depends on the framework and your starting point. Indicative ranges for a first programme: an EcoVadis submission three to five months, a CDP response or a GHG Protocol inventory three to six, GRI reporting four to eight, SBTi targets four to nine, ISSB reporting five to nine and a first CSRD statement six to twelve. An existing emissions inventory or ISO 14001 system shortens the path; collecting scope 3 data from suppliers for the first time lengthens it.
Can you guarantee an EcoVadis medal or a CDP A score?
No, and be wary of anyone who does. EcoVadis analysts score your sustainability management system from 0 to 100 and award medals on percentile rank; CDP scores responses from D- to A against its published methodology. What we make sure of is a complete, consistent submission, on time, with evidence behind every answer the analyst can credit, and a plan built from the scorecard for the next cycle.
Our emissions data sits in a spreadsheet. Can we use it?
Often, yes, as a starting point. We test it against the GHG Protocol or ISO 14064-1:2018: boundaries, the scope 1, 2 and 3 split, emission factors, the base year and the trail back to invoices and meter readings. The GHG Protocol and ISO plan a joint corporate standard for publication in the fourth quarter of 2028; until then, the current editions apply.
We are a supplier, not a reporting company. Why are we asked for ESG data?
Because your customers report, or choose suppliers on ratings. Large reporters need value chain data for their own disclosures, and procurement teams use EcoVadis ratings and CDP Supply Chain requests when onboarding suppliers and in tenders. Under the amended CSRD, companies protected by the value chain cap, those with no more than 1,000 employees, may decline requests beyond the voluntary standard.
Do we need science-based targets or a carbon neutrality claim?
Only if someone you answer to expects them, and only once your inventory can carry them. SBTi Services validates targets against the SBTi criteria, and from 1 February 2028 every new submission must follow Corporate Net-Zero Standard Version 2.0. A carbon neutrality claim under ISO 14068:2026, the renumbered ISO 14068-1, puts reductions before offsetting and is verified independently. Both are public commitments, so we model them before you announce anything.
How soon can we start, and what do you need from us?
The discovery call can usually be held within a few days of your enquiry. For the proposal we need the request you are answering, the entities and countries in scope, approximate headcount, what already exists and your reporting deadline. Work starts once the proposal is accepted and a programme owner is named; if a deadline is close, the plan works back from it.
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