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ESG reporting, the finance cut

CSRD is a group consolidation and controls problem - and finance, not the sustainability team, owns the data rigour.

Finance Value Score by AIS

Most ESG writing is aimed at the sustainability team. This series takes the finance cut: under CSRD the sustainability statement is a group-level consolidation, prepared over your financial perimeter to an assured standard - which makes it finance's problem. Who owns the boundary, why the data needs financial-grade controls, and where it should live.

In this series

CSRD is a consolidation problem — and finance owns the data →
The sustainability statement is prepared at group level, over your consolidation perimeter, to an assured standard. That is finance's machine.
CSRD Reporting Boundary: Why the CFO Must Own It →
Under the revised ESRS, the GHG consolidation boundary is no longer fixed — it is a permitted choice, and that choice belongs in the office of the CFO.
The CSRD value-chain cap has a hole in it — and it is the expensive one →
Every Omnibus summary leads on supplier relief. The carve-out for Scope 1, 2 and 3 emissions means the one supplier data request that costs the most survived intact.

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