ESG materiality and strategy

Identify which environmental, social and governance topics are most material to your business. Build a strategy aligned with your operations, stakeholder expectations and the regulatory requirements that apply to you.

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Åpenhetsloven compliance

Annual supply chain due diligence, risk mapping against human rights and decent work standards, and publication of the required statement by 30 June each year. We handle the process from first mapping to final report.

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Stakeholder reporting

Sustainability reporting that communicates clearly to customers, lenders, investors and authorities — aligned with GRI, UN Global Compact and the CSRD and ESRS standards that apply to your company.

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ESG dimensions covered — Environment, Social and Governance

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UN Sustainable Development Goals used as a reporting framework

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years of financial and advisory expertise behind the ESG programme

The full scope

A full ESG programme, built around your business.

  • ESG materiality assessment with stakeholder input
  • Sustainability strategy development aligned with your business goals
  • Annual Åpenhetsloven (Transparency Act) due diligence and published statement
  • GHG emissions mapping and climate target setting
  • Sustainability reporting aligned with GRI, UN SDGs and ESRS
  • ESG data collection processes embedded into your existing systems
  • Supplier assessment and supply chain engagement
  • Board and leadership reporting on ESG performance
Subject to CSRD?

ESG advisory is the foundation for CSRD compliance.

If you fall under the Corporate Sustainability Reporting Directive, your ESG programme directly feeds your CSRD disclosures. We run both through the same team, so the work is not duplicated.

CSRD reporting
Spabogruppen

The report gives a clear overview of key sustainability topics and helps us track progress and measures in a structured way.

It contributes to deeper insight, clearer priorities and better decision-making — both internally and in dialogue with our stakeholders.

Spabogruppen Real estate group
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Questions?

Frequently asked questions

ESG advisory covers the full range of environmental, social and governance work: materiality assessment, strategy development, carbon accounting, Åpenhetsloven due diligence, stakeholder reporting and board-level ESG reporting. We can advise on the full programme or focus on specific areas depending on where you are today.

The Åpenhetsloven (Norwegian Transparency Act) requires large Norwegian enterprises and foreign companies selling in Norway to conduct annual due diligence on their supply chains, covering human rights and decent work conditions. It applies if you meet at least two of: revenue over NOK 70 million, balance sheet over NOK 35 million, or 50 or more employees. The annual statement must be published by 30 June and updated following any material changes.

A well-built ESG programme produces most of the data a CSRD report requires. The materiality assessment maps directly to CSRD's double materiality requirement. Åpenhetsloven due diligence feeds the S2 and G1 disclosures. Carbon accounting produces the E1 climate data. Running ESG advisory and CSRD reporting through the same team means the work is done once, not twice.

A materiality assessment identifies which sustainability topics are most relevant to your business and your stakeholders. For companies subject to CSRD, this means a double materiality assessment — assessing both how sustainability issues affect your financial position and how your activities affect people and the environment. The assessment is the starting point for building an ESG programme and determines what you need to report on.

The timeline depends on your starting point and the scope of your requirements. A basic Åpenhetsloven compliance process can be completed within a few months. A full ESG programme covering materiality, strategy, carbon accounting and ESRS-aligned reporting typically takes six to twelve months to establish and then runs annually. We work with companies at every stage — from those starting from scratch to those looking to mature an existing programme.

Get in touch

Ready to build your ESG programme?

Tell us where you are today and what's driving the work – regulation, clients, investors or strategy.

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