Industrial Sustainability Reporting Guide For 2024 and Beyond

Common themes across the three primary frameworks

While they are aligned in many ways, the specific disclosures and rules differ across the three primary reporting frameworks. So, meeting the requirements of one may not satisfy the requirements of another. However, there are many common themes that already do, or soon will, need to be addressed by industrial organisations regardless of which framework impacts them.

Drawing from hands-on industrial client experience and insights from the PWC report Navigating the ESG landscape,¹⁴ this section explores the key considerations moving forward for business leaders.

Why is data important for sustainability reporting?

The first step in meeting any sustainability reporting obligation is having access to the right information. Data collection, data validation, data contextualisation and data management are key to transparent, accurate, auditable sustainability reporting across all these frameworks, however they may evolve. This requires digital tools and sustainability reporting software beyond traditional spreadsheets.

What is in scope for sustainability reporting?

Current frameworks don’t cover all businesses, sectors or reporting indicators, however the overall trend is towards widening scope and deeper disclosures. In particular, the growing global adoption of the CSRD will quickly result in more companies being included with more granular reporting.

What is the approach to materiality across ISSB, CSRD and SEC?

Across the primary frameworks, disclosures are guided by an evaluation of materiality, which is a fundamental distinction between them. IFRS Sustainability disclosure standards cover the impact of sustainability on the company and its potential effects on financial performance, with a specific focus on the investor perspective. CSRD adopts a broader perspective on materiality, including both financial impact and how the company will affect individuals and the environment. The SEC applies an investor lens, emphasising the financial impact of sustainability on the organisation.

Are sustainability reporting frameworks sector-specific?

The European Commission has announced ten sector-specific standards. However, they are prioritising the implementation of an ESRS support function over the development of sector standards. In October 2023, it published a proposal¹⁵ stating that streamlining reporting and reducing administrative burdens is a priority and will therefore delay the adoption of some sector specific standards as well as dedicated standards for non-EU companies.

The ISSB standards (incorporating IFRS S1) require companies to refer to and consider the disclosure topics and related metrics in the industry-based standards set out by the SASB. More thematic standards will be developed in time. The IOSCO called on its member jurisdictions, that regulate more than 95% of the world’s financial markets, to consider ways to adopt or to be informed by the ISSB standards¹⁶ in their jurisdictions. Unlike the ISSB and the CSRD, the SEC has not indicated that they will draft sector specific standards.

Transition planning and climate-related targets

All three frameworks require targets and goals to be disclosed, including information about target setting, offsets and mitigation strategies. The CSRD requires companies to set target values with prescribed dates aiming to limit global warming to 1.5°C, whereas the SEC and ISSB do not prescribe dates or targets and leave this to be defined by the company.

Is scenario analysis needed for ISSB, CSRD and SEC?

Each of the primary frameworks will require assessments that cover information including climate resilience and the identification and management of risk and opportunities, often requiring scenario analysis. The ISSB requires disclosure about whether the company conducted a scenario analysis aligning with the latest international agreement on climate change. The CSRD asks for and explanation of how the scenario analysis aligns with the Paris Agreement’s goal of limiting climate change to 1.5 °C. The SEC asks for additional disclosures if scenario analysis is used, without specifying the consideration of any particular scenario.

What GHG disclosures are required for ISSB, CSRD and SEC?

All frameworks require GHG emissions disclosures and reference the GHG Protocol, however the Greenhouse Gas Protocol (GHGP) is not required by the SEC. The ISSB will allow for other methods to be used when disclosing GHG if required by an exchange or jurisdiction regulation.

The scope of entities included in the GHG disclosure differs among the three frameworks. SEC requires alignment with the financial statements, the ISSB follows the GHGP where the emissions are reported using control or equity share approach and the ESRS require the parent to use organisational boundaries consistent with the financial statements, but for associates/joint ventures and other arrangements it depends on the operational control of the company.

All require Scope 1, and 2 in carbon dioxide equivalent (CO2e) tons

All three frameworks require disclosure of scope 1 and scope 2 GHG emissions in carbon dioxide equivalent tons. ESRS and SEC require one or more intensity metrics (a ratio of emissions specific to a measure in the financial statements), excluding the impact of offsets (purchased or generated). All seven gases are required in the disclosure; however, the SEC requires disaggregation of each gas for each scope. The ISSB does not require disclosure of intensity metrics.

Scope 3 disclosure requirements for ISSB, CSRD and SEC

All three disclosure frameworks include various specific requirements to disclose scope 3 GHG emissions. ISSB requires Scope 3 emissions in total, including all 15 Scope 3 component categories. CSRD requires Scope 3 to be disclosed in total, and in a specific format. The SEC requires Scope 3 disclosures if they are material or if the company has set an emissions reduction target or goals that include Scope 3 emissions.

Does sustainability reporting require assurance?

CSRD and the SEC have a phased approach to give organisations time to develop the required levels of assurance over time, beginning with limited assurance and increasing to reasonable assurance. CSRD sustainability information and GHG emissions would be subject to assurance, and ISSB sustainability and emissions disclosures would be subject to assurance based on the rules of the jurisdiction. SEC assurance will apply to footnote disclosures in the financial statements and Scopes 1 and 2 emissions transitioning to reasonable assurance in time.

Building on the TCFD increases the data and reporting demands

The ISSB, CSRD and SEC all align with TCFD principles and integrate many elements of TCFD with the aim to provide a more comprehensive, transparent, standardised and comparable framework for sustainability reporting. As a result, this prioritises quantitative data-driven analysis over qualitative reports to a level not found in reporting practices to date. This will require upskilling in data capture and reporting by those preparing reports and directors responsible for signing them off.

Prepare for machine-readable digital taxonomy

The need for periodic reporting in a machine-readable digital taxonomy, scenario analysis, resilience assessments and forward-looking statements means that data-driven sustainability software is the only way to reduce complexity and meet evolving compliance standards.

Digital taxonomy is essential because it enables investors and other stakeholders to efficiently run large-scale extraction, analysis and comparison of disclosures across organisations, sectors and time periods.

Regulators are, or will soon be, requiring sustainability disclosures to be submitted digitally and tagged subject to Inline XBRL (eXtensible business reporting language) requirements similar to other stock exchange filings.

While all three primary frameworks will require machine-readable format for sustainability disclosures – narrative (qualitative disclosures) and metrics and targets (quantitative disclosures) – the details will differ between each.

ISSB digital taxonomy

• The ISSB published their proposed digital taxonomy for consultation in July 2023 and plans to publish the IFRS Sustainability Disclosure Taxonomy in Q2 2024.
• It is designed to help market users, organisations and regulators by enabling efficient tagging, reporting, analysing and comparing of sustainability-related financial information.
• It uses eXtensible business reporting language (XBRL), the open international standard for digital business reporting which is also used for the IFRS Accounting Taxonomy.
• The approach to tagging narrative information to reflect the relationships between IFRS S1 and IFRS S2 and tagging metrics and targets are all included in the prospective taxonomy.
• The SASB Taxonomy alongside the ISSB Taxonomy will be required for some metrics.

CSRD digital taxonomy

• Impacted companies will be required to submit their management report and markup their sustainability report in accordance with the electronic reporting format specified in the Delegated Regulation.
• CSRD uses the European Single Electronic Format (ESEF), which is based on Inline XBRL.
• Required companies will have to tag their disclosures with a digital XBRL taxonomy, with unique definitions for 100+ wide-ranging data points.
• The Inline XBRL report is human-readable and machine-readable at the same time, allowing stakeholders to identify individual disclosures and extract data points for analysis.
• Final Sustainability Reporting ESRS XBRL Taxonomy is to be handed over to EC and European Securities and Markets Authority (ESMA) in 2024.

SEC digital taxonomy

• In March 2022 the SEC published a rule proposing that public companies be required to report on certain climate-related disclosures in XBRL format.
• Registrants are required to electronically tag both narrative and quantitative climate-related disclosures in Inline XBRL.
• Inline XBRL is both machine-readable and human-readable, to reduce the time and effort associated with preparing XBRL filings and improve data quality and usability.
• Inline XBRL tagging climate-related disclosures makes them easy to access, aggregate, compare, filter and analyse for investors and other market participants.

Spotlight on the TNFD Framework

While not yet legislated, the new TNFD Framework is widely expected to be incorporated into global regulatory frameworks in coming years, impacting many organisations across the world. So, it is important to understand and prepare for its potential impact.

TNFD: Taskforce on Nature-related Financial Disclosures

What are the TNFD sustainability reporting standards?

The TNFD is a global initiative established to develop a framework for organisations to assess and disclose their dependencies and impacts on nature.

Similar to its counterpart, the Task Force on Climate-related Financial Disclosures (TCFD), the TNFD aims to provide businesses and financial institutions with a standardised approach to integrating nature-related considerations into their financial disclosures.

This framework assists in better understanding and managing the risks and opportunities associated with nature, biodiversity, and ecosystem services, ultimately promoting a more sustainable and resilient global economy.

The TNFD was launched on 4 June 2022 and has been given international political support through endorsement by G7 Finance Ministers.¹⁷ It is a market-led, open innovation approach that encourages market participants to support the development of a risk management and disclosure framework for organisations to report and act on evolving nature-related risk.⁹

The TNFD aligns with the emerging global baseline for sustainability reporting in development by the ISSB. The ISSB will refer to the TNFD recommendations in its operations, “The TNFD supports the delivery of a global baseline of sustainability-related financial disclosures under the ISSB. As such, the TNFD developed the recommendations to be compatible with the ISSB Standards and has similarly grounded its work in the four content areas set out by the TCFD which has been embedded into the ISSB Standards.”¹⁸

The TNFD framework is structured around the four pillars of: governance, strategy, risk management, and metrics and targets. This draws from, and is consistent with, the approach of TCFD and the ISSB.

The TNFD Framework¹⁹ also includes new disclosures focused on: stakeholder rights and engagement; priority locations to accommodate specific considerations arising from regional differences; and upstream and downstream value-chain risk and impact management.

Recent TNFD updates

On 16 January 2024, the TNFD announced that 320 organisations from over 46 countries have committed to start making nature-related disclosures based on the TNFD recommendations published as part of their annual corporate reporting for FY2023, FY2024 or FY2025. These early adopters include leading publicly listed companies across geographies and industry sectors representing US$4 trillion in market capitalisation.

What is the status of TNFD?

Many global governments have signaled their intention to consider adoption of the TNFD through regulation. For example, in September 2023, the UK Parliament ²⁰ welcomed the final publication of the TNFD framework indicating the UK Government “should consider making these latest rules mandatory for companies” and will be looking further into the recommendations in the upcoming inquiry on the role of natural capital in the green economy. The EU has also integrated aspects of the TNFD guidance into its regulatory reporting regime, the CSRD. Until it becomes mandatory, the TNFF has committed to tracking and annually reporting voluntary market adoption from 2024.

Why is TNFD important?

The World Economic Forum (WEF) 2021 Global Risk Report identifies biodiversity loss, ecosystem collapse and human-made environmental damage, as top risks. Biodiversity loss is highlighted as an existential global threat.¹³

The TNFD will broadly align itself with the goals of no net-loss of biodiversity by 2030 and net gains by 2050 (nature positive). The TNFD mission is to provide a framework for how organisations can address environmental risks and opportunities with the goal of channeling capital flows into positive action.¹⁷

The availability of accurate, comparable and decision-useful nature-related data is an essential pre-requisite to address the global challenge of accelerating nature loss, to help organisations become more resilient in the face of nature-related risks, to deliver sustainable development for local communities and to facilitate the flow of capital to nature positive outcomes.²²

Who does TNFD impact?

Global financial services firms and organisations – all sizes, sectors and value chains.

What are the TNFD reporting requirements?

Companies are required to understand the implications of biodiversity loss for their business, that is risk and opportunities to economic activities and financial assets that depend on biodiversity. The TNFD has developed guidance for organisations when assessing nature-related risks and opportunities using a ‘LEAP’ framework.

• Locate the interface with nature
• Evaluate dependencies and impacts
• Assess risks and opportunities
• Prepare to respond to nature-related risks and opportunities and report.

When is TNFD in effect?

The TNFD framework is expected to be incorporated into regulatory frameworks in the years ahead.  It is voluntary for the moment, however, until mandatory reporting in regulated, the TNFD has committed to tracking market adoption annually, and will publish this status update at the beginning of 2024. As outlined above, their first update in January 2024 detailed commitments by 320 companies across 46 countries to start reporting based on the TNFD.

Secondary Sustainability Reporting Frameworks

While the focus going forward will be on the three primary frameworks detailed above, there are a number of secondary frameworks that remain commonly used and/or are important to understand as they are embedded in or inform these frameworks.

TCFD: Task Force on Climate-Related Financial Disclosures

The TCFD has now become an integral part of the ISSB with a more harmonised approach towards disclosing climate-related financial information, aligning with the ISSB’s broader goal of establishing consistent and transparent sustainability reporting standards for businesses.

As communicated on its home page, concurrent with the release of its 2023 status report in October 2023, the TCFD has fulfilled its remit and disbanded. The Financial Stability Board (FSB) has asked the IFRS Foundation²³ to take over the monitoring of the progress of companies’ climate-related disclosures.

From 2024, as the ISSB Standards start being applied around the world, the IFRS Foundation will take over these responsibilities from the TCFD. Companies that have been reporting according to the SASB and TCFD frameworks can now report to the ISSB instead.

What are the TCFD sustainability reporting standards?

The TCFD was established in 2015 by the Financial Stability Board to respond to the threat of climate change to the stability of the global financial system. In 2017, the TCFD released climate-related financial disclosure recommendations designed to help companies provide better information to support informed capital allocation.²⁴

Through widespread adoption, financial risks and opportunities related to climate change will become a natural part of a companies’ risk management and strategic planning processes. As this occurs, companies’ and investors’ understanding of the potential financial implications associated with transitioning to a lower-carbon economy and climate-related physical risks will grow, information will become more decision-useful and risks and opportunities will be more accurately priced, allowing for the more efficient allocation of capital.²⁴

KPMG’s Survey of Sustainability Reporting⁹ found that since TCFD’s establishment, more than half of all companies in the N100* and the G250** have disclosed their climate targets – a figure growing rapidly in recent years.

Recent TCFD updates

As outlined on its website, the success of the TCFD’s recommendations can be demonstrated by the 19 jurisdictions, accounting for close to 60% of global 2022 GDP, with final or proposed TCFD-aligned disclosure requirements. Additionally, the Task Force has seen over 4,800 organisations indicate their support for the TCFD’s recommendations, ranging from companies and civil society to governments. However, more needs to be done. As this report describes, although companies continue to make progress in their disclosures, significant gaps in data remain.

In particular, reporting the impact of climate change on companies’ businesses, strategies and financial planning is still lagging behind. Several governments, regulators and standard setters have incorporated or drawn from the TCFD recommendations in developing climate related reporting requirements and standards, including the U.S. Securities and Exchange Commission, the U.K. Parliament, the European Commission and the ISSB.²⁴

What is the status of TCFD?

While a voluntary framework, within 2 years of the establishment of the TCFD, more than half of all companies in the N100* and the G250** have disclosed their climate targets. On a country basis, the strongest carbon target reporters were the United Kingdom (96%), Japan (95%) and Germany (94%).⁹

Why is TCFD important?

The Task Force aims to improve corporate reporting on climate-related risks and enable financial stakeholders – investors, lenders, and insurers – to factor climate-related risks into their decisions.⁹ Without the right information, investors and others may incorrectly price or value assets, leading to a misallocation of capital. The Task Force believes its recommendations, which provide a singular, accessible framework for climate-related financial disclosure, have helped existing disclosure regimes come into closer alignment over time.²⁴

Who does TCFD impact?

TCFD supporters span 101 countries and jurisdictions, covering nearly all sectors of the economy, with a combined market capitalisation of $26 trillion. The TCFD has also garnered support from the world’s largest public companies. Of the 100 largest public companies, 92 either support the TCFD, report in line with the TCFD recommendations, or both – as of 2022.²⁴

What are the TCFD reporting requirements?

Its disclosure recommendations are structured around four thematic areas that represent core elements of how companies operate: governance, strategy, risk management, and metrics and targets. The four recommendations are interrelated and supported by 11 recommended disclosures that build out the framework with information that should help investors and others understand how reporting organisations think about and assess climate-related risks and opportunities.²⁴ TCFD covers a range of Scope 1, 2 and 3 disclosures.

SASB: Sustainability Accounting Standards Board

As of August 2022, the ISSB of the IFRS Foundation assumed responsibility for the SASB Standards.

What are the SASB sustainability reporting standards?

In 2011, the SASB standards were developed to guide investor-focused sustainability disclosure. The ISSB is committed to maintaining, enhancing and evolving the SASB Standards and encourages preparers and investors to continue to use the SASB Standards.

The SASB Standards play an important role in the first two IFRS Sustainability Disclosure Standards, IFRS S1 General Requirements for Sustainability-related Disclosures and IFRS S2 Climate-related Disclosures.²⁵

Recent SASB updates

The ISSB is building on the SASB Standards, TCFD recommendations, Climate Disclosure Standards Board guidance, and Integrated Reporting Framework to create a comprehensive global baseline of sustainability disclosure standards for the financial markets. Because sustainability issues that drive enterprise value are different from industry to industry, the ISSB is also leveraging the SASB Standards’ industry-based standards development process.⁹

What is the status of SASB?

According to KPMG’s Survey of Sustainability Reporting⁹, SASB is the leading reporting standard among companies in the US, Canada and Brazil. Currently one-third of N100* companies and nearly half of the G250** report against SASB. There is an increasing uptake of the standards outside of the Americas, with 35% adoption among Europe’s N100*.

Why is SASB important?

The new ISSB under the IFRS Foundation, which now houses the SASB Standards and Integrated Reporting Framework, is working to enable more consistency and comparability amongst frameworks and standards by harmonising and simplifying the landscape.⁹

SASB Standards enable organisations to provide industry-based disclosures about sustainability-related risks and opportunities that could reasonably be expected to affect the entity’s cash flows, access to finance or cost of capital over the short, medium or long term. SASB Standards identify the sustainability-related issues most relevant to investor decision-making in 77 industries. Global investors recognise SASB Standards as essential requirements for companies seeking to make consistent and comparable sustainability disclosures.²⁵

Who does SASB impact?

Companies that already use the SASB Standards should continue to do so and those that are not using them yet should consider adoption. Report preparers that are new to sustainability disclosure should prepare for the future application of the IFRS Sustainability Disclosure Standards.²⁶

What are the SASB reporting guidelines?

The SASB Standards provide disclosures across a range of sustainability matters and, over time, will inform the industry-based requirements in the IFRS Sustainability Disclosure Standards. According to the SASB, leading companies are using SASB standards to:

1. Evaluate internal systems and processes for collecting, aggregating and validating sustainability-related information across the organisation and its value chain.
2. Consider the sustainability-related risks and opportunities that affect the business.
3. Establishing technical protocol for compiling data

When is SASB in effect?

Report preparers will benefit from starting now, using the SASB Standards to meet the immediate needs of investors while laying the groundwork for adoption of IFRS Sustainability Disclosure Standards in the coming years. ²⁶

GRI: Global Reporting Initiative

What are the GRI sustainability standards?

The GRI Standards enable any organisation – large or small, private or public – to understand and report on their impacts on the economy, environment and people in a comparable and credible way, thereby increasing transparency on their contribution to sustainable development. In addition to companies, the Standards are highly relevant to many stakeholders – including investors, policymakers, capital markets and civil society.²⁷

The world has changed since the GRI Standards was first published in 2016, and traditional metrics for measuring an organisation’s economic impact – GDP growth, profitability, shareholder returns – are increasingly seen as inadequate. The new GRI standards will take a more holistic approach and include economic, social, and environmental factors.²⁷

Recent GRI updates

GRI and the EU CSRD have worked together to grow interoperability between the frameworks and their shared focus on double materiality (financial impact and impact to climate, environment and society).

Since March 2022 the GRI and the IFRS Foundation have operated under a collaboration agreement²⁸ to coordinate their sustainability-related work programs and standard-setting activities.

In January 2024, the GRI release educational resources, mapping tools and support services to help existing GRI reporters comply with the new standards of the ESRS and the ISSB.

What is the status of GRI?

GRI remains the most commonly used reporting standard globally, with increased adoption across both the N100* and G250**. It has longevity and reputation on its side: since 1997, GRI has remained the incumbent standard for non-financial reporting.⁹ GRI includes Scope 1, 2 and 3 disclosures and is currently a voluntary framework.²⁹

KPMG’s Survey of Sustainability Reporting found that the GRI remains the most dominant standard used globally, led by Singapore, Taiwan and Chile. GRI has been the incumbent standard for non-financial reporting used by 68% of N100* companies.⁹

Why is GRI important?

Standards allow organisations to publicly report the impacts of their activities in a structured way that is transparent to stakeholders and other interested parties.³⁰

Who does GRI impact?

Any organisation, large or small, public or private, from any sector or location, can use the GRI Standards. Reporters, stakeholders and other information users draw on the standards. Reporters within an organisation use the standards to report on the organisation’s impacts in a credible way that is comparable over time and in relation to other organisations. The standards also help stakeholders and other information users understand what is expected from an organisation to report on and use the information published by organisations in various ways.¹¹ Standards will be developed for 40 sectors, starting with those with the highest impact, such as oil and gas, agriculture, aquaculture and fishing.

What are the GRI reporting requirements?

The GRI Standards³⁰ consist of the following:

• GRI 1 Foundational 2021: lists baseline requirements and has specific principles around reporting such as accuracy, balance and verifiability – fundamental to good quality reporting
• GRI 2 General Disclosures 2021: contains disclosures relating to details about an organisation’s specific principles around reporting such as accuracy, balance and verifiability – fundamental to good quality reporting. 11GRI 2 General Disclosures 2021: contains disclosures relating to details about an organisation’s structure and reporting practices, activities and workers, governance, strategy, policies, practices and stakeholder engagement. These give insight into the organisation’s profile and scale and help provide a context for understanding an organisation’s impacts.
• GRI 3: Material Topics 2021: explains the steps describing how the Sector Standards are used in this process. It also contains disclosures for reporting its list of material topics, the process by which the organisation has determined its material topics and how it manages each topic.

When is the GRI in effect?

Revised GRI standards came into effect from 1 January 2023 – the previous version (2016) which companies were using has now been withdrawn.

The GRI Sector Program³¹ is developing standards for 40 sectors, starting with those that have the highest impact. The Sector Standards for Oil and Gas (GRI 11), Coal (GRI 12) and Agriculture, Aquaculture and Fishing (GRI 13) have now been released and are available for public use. Standards focused on the mining sector are set to be published in February 2024.

CDP: Carbon Disclosure Project

What are the CDP sustainability reporting standards?

CDP was established as the ‘Carbon Disclosure Project’ in 2000, asking companies to disclose their climate impact. CDP has since broadened this scope to incorporate deforestation and water security.

In 2021 it launched a new strategy that expanded to cover all planetary boundaries, and new areas such as biodiversity, plastics and oceans, and recognising the interconnectedness of nature and earth’s systems.

What is the current status of CDP?

CDP and IFRS are working together³² to explore how they can collaborate to drive adoption of the ISSB Standards. CDP reported in 2023³³ that from 2024 all companies disclosing through CDP (18,700 in 2022, worth half of global market capitalisation) will be asked to disclose against the ISSB climate standard to enable streamlined reporting processes and clear data for stakeholders.

The sustainability reporting challenge: A lack of data and digital tools

One of the biggest concerns for industrial organisations lies in the confidence they have in the quality of their data. Many operations don’t have the right digital tools and sustainability reporting software in place to support effective, efficient and detailed GHG emissions, water and energy consumption accounting.

Today’s largely manual and disconnected processes are not working. In fact, a global survey of industry executives found that 91% fail to measure emissions comprehensively.³⁴

While some organisations are making great progress, others still rely on the same legacy systems and processes they have used for many years. For these organisations, accurate emissions reporting is going to become increasingly challenging.

Without the right data-driven sustainability platform, it’s impossible to meet evolving reporting requirements, let alone implement effective decarbonisation strategies.

If there are gaps in an organisation’s in-house digital platforms or analytics expertise, engaging a specialist consultant to assist with advice on technology, data, compliance or reporting early can accelerate the process.

Introducing Sustainability Tracker (ST)

Based on a decade of experience, Industrial Sustainability Solutions (ISS) has developed comprehensive data-driven sustainability reporting software solutions across industrial assets and the entire industrial value chain, as well as measuring and reporting on other sustainability indicators for climate and nature.

Designed for complex industrial processes, Sustainability Tracker (ST) is an established SaaS platform that captures, analyses and reports on sustainability indicators such as GHG emissions across Scopes 1, 2 and 3, water, energy, air quality, waste, hazardous materials and nature-related risk factors.

Integrating seamlessly with your existing systems – and customisable to your industrial process – ST automatically centralises huge volumes of data from multiple sources across your operation and supply chain and uses machine learning to validate and organise the measured and collected data.

Road-tested since 2010 in complex industrial sites across 9 countries and in 4 languages, ST is your proven fast-track solution to sustainability compliance and accurate reporting.

Learn more about ISS’s Sustainability Software Solutions