REPORTING
Sustainability reporting is no longer driven by regulation alone. Customers, business partners, investors and financial institutions around the world increasingly expect transparent, comparable and credible sustainability information - regardless of whether organisations are formally subject to EU reporting obligations. For many companies, sustainability reporting has become a prerequisite for market access, supply-chain relationships and long-term competitiveness.
Momentum Novum supports organisations in designing and implementing sustainability reporting that meets regulatory requirements and international market expectations. Through our joint venture FALK Momentum we offer reporting solutions aligned with VSME, ISSB, GRI and other international standards.
CSRD/ESRS
Support in preparing statutory sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS).
What you get:
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Assessment of CSRD applicability and reporting scope
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Support with software selection, onboarding, and implementation
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Double Materiality Analysis
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CCF and Climate Scenario Analysis
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Gap analysis against ESRS requirements
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Structuring and drafting of ESRS disclosures
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Support on metrics, policies and narrative content
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Guidance on internal processes, data flows and governance
Added value:
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Clear understanding of obligations and timelines
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Robust and audit-ready reporting structures
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Reduced complexity through structured implementation
VSME
Pragmatic sustainability reporting for organisations not formally subject to CSRD, but facing growing expectations from customers, banks or business partners.
What you get:
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Assessment of stakeholder and customer reporting expectations
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Application of the VSME standard in a fit-for-purpose manner
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Selection of relevant ESG topics, metrics and qualitative disclosures
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Structured data collection and documentation approach
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Preparation of a concise, credible sustainability report
Added value:
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Credible sustainability reporting without overburdening the organisation
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Alignment with supply-chain, customer and financing requirements
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Scalable foundation for future reporting obligations
GRI
Support for sustainability reporting in accordance with the Global Reporting Initiative (GRI) Standards to meet international stakeholder expectations.
What you get:
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Selection and interpretation of applicable GRI standards
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Support with double materiality assessment in line with GRI requirements
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Structuring and drafting of GRI disclosures
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Preparation of GRI content index and references
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Mapping between GRI and other reporting frameworks (e.g. ESRS, ISSB)
Added value:
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Internationally recognised and comparable reporting
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Strong stakeholder orientation
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Clear and transparent communication of sustainability performance
ISSB/SASB
Preparation and advisory support for sustainability reporting aligned with the International Sustainability Standards Board (ISSB) standards, including SASB-based disclosures.
What you get:
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Assessment of ISSB and SASB applicability and relevance
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Gap analysis against existing sustainability and financial reporting
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Support with general, climate-, risk- and sector-specific disclosures
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Mapping and alignment between ISSB, SASB and other frameworks (e.g. ESRS, GRI)
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Integration of sustainability and financial narratives
Added value:
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Alignment with the emerging global baseline for sustainability reporting
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Sector-specific relevance through SASB metrics
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Increased usability for investors and capital markets
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Consistent linkage between financial and non-financial information
