ESG strategy and reporting

ESG strategy and materiality assessment

01 · SeedWhere it starts ESG strategy and materiality assessmentThe matters that count most for your business and stakeholders, with a strategy, targets and owners.

How it runs

• Engage: Your leaders and key stakeholders
• Assess: Which ESG matters are material to you
• Prioritise: What to act on first
• Commit: Targets, owners and a roadmap

You receive

• A materiality assessment: The environmental, social and governance matters that matter most to your business and your stakeholders.
• An ESG strategy and roadmap: Priorities, targets and owners, linked to your transformation plans.
• KPIs for each priority: Clear measures, so progress can be tracked and reported.

ESG and sustainability reporting

04 · BloomWhat you disclose ESG and sustainability reportingDisclosures prepared in line with the frameworks your stakeholders expect, from JSE guidance to GRI.

Frameworks we align to

• JSE Sustainability Disclosure Guidance and Climate Disclosure Guidance: The JSE’s guidance on sustainability and climate disclosure.
• GRI Standards: Widely used standards for reporting an organisation’s impacts on the economy, the environment and people.
• IFRS S1 and S2: The ISSB’s standards for sustainability-related and climate-related financial disclosures, for clients preparing to apply them.
• The King Code: Its governance principles, applied to how ESG is overseen and reported.

Our role

• Preparation, not assurance: We help you prepare and write your disclosures. Independent assurance, where you need it, comes from an assurance provider of your choice.

The “S” in ESG

03 · GrowthWhat you already have The “S” in ESGYour B-BBEE, employment equity, skills and SED data turned into clear social disclosures.

Data you already hold

• Ownership and management control: Black ownership, board and management representation.
• Employment equity: Workforce profile by level, race, gender and disability, and progress against your EE plan.
• Skills development: Training spend, learnerships, bursaries and absorption.
• Enterprise and supplier development: Spend with small and Black-owned suppliers, and the businesses you help grow.
• Socio-economic development: Community contributions, and what changed for the people they reach.

ESG data, KPIs and dashboards

02 · RootsWhat holds it up ESG data, KPIs and dashboardsDefined KPIs, owners and data collection, with live dashboards to track them through the year.

How it runs

• Define: KPIs and how each is calculated
• Collect: Templates, owners and deadlines
• Check: Controls and a clear data trail
• Show: Dashboards for management and the board

Assurance and verification readiness

05 · ProofWhat stands up Assurance and verification readinessEvidence, data trails and controls prepared, so your chosen assurance provider can review them.

What we prepare

• Evidence: Source documents filed against every reported figure.
• Data trails: How each number was collected, calculated and checked.
• Controls: Review and sign-off steps your assurance provider can rely on.

Our role

• Readiness, not assurance: We do not provide assurance. We help you get ready for the independent provider you appoint, as we do for B-BBEE verification.

Integrated and sustainability report support

06 · HarvestWhat your stakeholders read Integrated and sustainability report supportThe ESG sections of your integrated or sustainability report drafted, checked and kept consistent.

Where we help

• Drafting: ESG and transformation sections drafted with your team.
• Data tables: Figures checked against source data and kept consistent across the report.
• Review: Comments from your executives, auditors and assurance provider worked through.

BS Vision Corporate Consulting is a Level 1 B-BBEE consultancy in Johannesburg, serving clients across South Africa.