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Specialist ESG services

IFRS and CSRD Reporting

Seven areas of support, from readiness and materiality to governance, strategy, metrics and the report itself. Connected to the ESG ratings your investors use.

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Build the processes behind the report.

Fruuit supports sustainability reporting under IFRS S1 and S2 and CSRD reporting aligned with ESRS. We work from your existing disclosures, data, controls and reporting processes, identify the gaps and help put the required changes into practice.

Choose the modules your organization needs. The offering connects readiness, governance, materiality, strategy, metrics and report development with the way ESG rating agencies and investors evaluate the information.

IFRS S1 & S2 / CSRD & ESRS

01

Readiness Check

Gap assessment

02

ESG Ratings Overlay

ESG ratings alignment

03

Governance Framework Design

Governance and internal controls

04

Materiality & Integrated Risk Management

Double materiality and risk

05

Strategy Development & Management Plans

Strategy and implementation

06

Metrics & Targets

KPI design and data coordination

07

Report Writing & Development

Disclosure drafting

Seven areas of support.

Readiness Check

How prepared are we to report?

What you receive

  • Detailed gap assessment and reporting-readiness status
  • Recommendations report
  • Prioritized action plan
  • Compliance and reporting roadmap
Our approach
  • Review sustainability and climate disclosures against IFRS S1 and S2 and/or ESRS requirements.
  • Assess governance, strategy, policies and actions, risk management, metrics and targets.
  • Identify gaps, overlaps and areas of non-alignment.
  • Evaluate data availability, controls and reporting processes, including existing processes that can be adapted.

ESG Ratings Overlay

How do our disclosures connect with the ratings that matter to us?

What you receive

  • ESG-ratings overlay with IFRS and/or CSRD
  • High-priority indicators shared across the frameworks
  • Review of the effect of key indicators on ESG ratings
Our approach
  • Review reporting metrics for the ESG ratings selected by the company.
  • Map relevant ratings indicators to IFRS S1/S2 and/or CSRD disclosures.
  • Evaluate how current reporting on shared indicators affects ESG ratings.

Governance Framework Design

What should our ESG governance framework look like?

What you receive

  • Prioritized governance-gap summary
  • Recommendations for integrating ESG management
  • Action plan to close gaps
  • Governance structure and design
Our approach
  • Review existing governance and define oversight bodies and ESG responsibilities.
  • Embed ESG risks and opportunities in mandates, role descriptions and decision-making.
  • Connect ESG considerations to strategy, targets and performance incentives.
  • Map required skills and competencies, establish leadership information flows, and design management oversight and internal controls.

Materiality & Integrated Risk Management

How do we identify and evaluate material impacts, risks and opportunities?

What you receive

  • Materiality methodology document aligned with ESRS and/or IFRS
  • ESG impacts, risk and opportunity register
  • Financial-impact mapping
  • Action plan for integrated ESG risk management
Our approach
  • Design processes to identify, assess and prioritize ESG impacts, risks and opportunities using relevant inputs and data sources.
  • Assess severity and likelihood in the context of the wider business risk profile.
  • Evaluate current and anticipated financial impacts, including potential effects on assets, liabilities, performance and cash flows.
  • Map sustainability-related effects to balance-sheet, income-statement and cash-flow items, and connect the findings with strategic, operational and financial-reporting decisions.
  • Use double materiality for the relevant CSRD/ESRS scope; for IFRS-only reporting, focus on financial materiality.

Strategy Development & Management Plans

What actions can we take to manage material risks and opportunities?

What you receive

  • Strategic roadmap linked to ESG risks and opportunities
  • Specific interventions for each objective
  • Prioritized strategic action plan
  • Clear allocation of responsibilities
Our approach
  • Define strategic objectives aligned with the business and its material impacts, risks and opportunities.
  • Identify operational changes, investments, process improvements and policy updates that can advance each objective.
  • Quantify the expected costs of proposed actions and interventions, then prioritize them by impact, feasibility and alignment with business and sustainability objectives.
  • Assign implementation and oversight responsibilities, and establish progress monitoring and feedback.

Metrics & Targets

What should we measure, track and disclose?

What you receive

  • Metrics clearly linked to material risks and opportunities
  • Measurable targets suited to the organization
  • Targets connected to the governance and incentives framework
Our approach
  • Select metrics linked to material ESG risks and opportunities.
  • Define data sources, calculation methods, absolute and intensity measures, assumptions and limitations.
  • Set realistic targets, base periods, milestones and interim targets, with responsible parties.
  • Review metrics and targets as performance, risks and business strategy evolve.
  • Link metrics and targets with decision-making, remuneration and strategic planning.

Report Writing & Development

How do we communicate ESG processes and progress?

What you receive

  • ESRS and/or IFRS S1/S2 report, standalone or integrated
  • Report review and recommendations
  • Integrated data and narrative
  • Connection to the ESG-ratings overlay
Our approach
  • Draft aligned disclosures covering governance, strategy, risk management, policies and actions, metrics, targets and climate analysis.
  • Review existing reports and improve clarity, structure and investor-facing narrative.
  • Translate complex data into concise reporting, supported by visuals, charts and scenario outputs.
  • Align sustainability reporting with financial statements and other corporate disclosures.

Two perspectives, considered together

Reporting standards

IFRS S1 and S2 set out the information to disclose about company-specific material risks and opportunities. They focus on financial materiality and disclosure requirements rather than ranking your business against peers.

ESG ratings & investor interpretation

Rating agencies such as MSCI and Sustainalytics evaluate and benchmark reported information. Your disclosures can shape the assessment of your risk profile, ESG ratings and investor perceptions.

Climate analysis within the reporting process

The reporting scope includes climate integration. Fruuit’s Climate Analytics service provides disclosure diagnostics, emissions-baseline support, scenario analysis, climate target development and transition planning aligned with IFRS S2, CSRD and ESRS.

Explore Climate Analytics

One coordinated reporting process.

Sustainability reporting brings together Finance, Risk and Sustainability teams. Fruuit helps coordinate the work through gap assessments, reporting-process design, investor-aligned narratives and metrics, and a scoped implementation roadmap.

Where IFRS and CSRD are both relevant, we can design a single reporting system that minimizes duplication and reuses evidence where appropriate. The approach preserves clear regulatory and investor-facing outputs while connecting sustainability information with financial reporting.

Built around your existing work.

Scope and collaboration

The work builds on your existing disclosures, data, controls, governance and reporting processes. The ratings overlay is mapped to the ratings you select. Governance, strategy and metrics work identifies oversight responsibilities, implementation owners and responsible parties for targets.

  • Scope reflects current reporting maturity and the material risks and opportunities identified.
  • An existing CSRD double-materiality assessment can provide a starting point for bridging to IFRS financial materiality. Climate scenario analysis remains a distinct part of the scope.
  • Climate transition planning is a separately defined scope.

Before we talk

Your questions,
answered.

How can existing CSRD work support IFRS reporting?

Fruuit can use an existing CSRD double-materiality assessment as a starting point for bridging to IFRS financial materiality. Climate scenario analysis remains a distinct scope.

Can climate work be integrated with reporting?

Yes. Climate integration is part of the reporting scope, supported by Fruuit’s climate disclosure diagnostics, emissions-baseline support, scenario analysis, targets and transition-planning work. Scenario analysis and transition planning are scoped separately.

Your next step

Discuss your reporting requirements

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