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Measurement & reporting

Measurement & reporting

Sustainability reporting means publishing reliable data on your environmental, social and governance performance. In Europe, the CSRD and its ESRS standards set the rules for large companies, and the VSME standard offers a simpler format for SMEs. These articles explain materiality assessments, carbon footprints, ESG reporting and the legal obligations behind them.

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Diagram showing the prioritization of ESG issues during a materiality assessment.

Measurement & reporting

Materiality assessment: method and examples

A materiality assessment is the foundation of a relevant ESG strategy: it identifies the most significant issues for the company and its stakeholders, to structure credible reporting aligned with frameworks (GRI, SASB, CSRD).

Framework and obligations of ESG non-financial reporting in Europe

Measurement & reporting

Non-financial reporting: framework, obligations, examples

Non-financial reporting has become a strategic pillar to structure, measure and communicate a company's sustainability performance. Here is how to understand it, apply it and turn it into a credibility lever.

Illustration of the corporate duty of vigilance and company responsibility for human rights and the environment.

Measurement & reporting

What is the corporate duty of vigilance?

The duty of vigilance reflects the legal and ethical responsibility of large companies to prevent harm to human rights, health and the environment across their value chains.

Carbon Footprint in Business

Measurement & reporting

Carbon Footprint in Business: A Step-by-Step Guide

Discover practical advice for measuring and reducing your GHG emissions step by step, from data collection to action planning.

Illustration of a large open-plan office with shelves and work desks.

Measurement & reporting

CSRD: ESRS 1 requirements

CSRD: ESRS 1 requirements to build the annual corporate sustainability reporting.

Illustration of a delivery truck in a business district lined with trees.

Measurement & reporting

Understanding CSRD ESRS: the European sustainability reporting requirements

Understand the ESRS standards of the CSRD directive: regulatory obligations, ESG issues, opportunities for businesses.

Measurement & reporting

Impact Materiality - The first steps of CSRD reporting

Discover the methodology to identify your impact materiality in accordance with CSRD and the GRI standard.

Illustration of a city canal lined with trees and office buildings.

Measurement & reporting

CSRD: who is concerned

CSRD, find out who is concerned, the calendar and the content to be disclosed.

Measurement & reporting

Financial materiality - Detecting climate-related risks, dependencies and opportunities

CSRD, detecting climate-related risks, dependencies and business opportunities.

Measurement & reporting

Preparing for CSRD - Understanding the genesis of Double Materiality

To support you in the preparation of the CSRD, and because “Double Materiality” is the cornerstone of this new sustainability reporting guideline, we offer you a series of articles to understand, dissect, and then put into practice this principle of “Double Materiality” ‍.

Illustration of a person walking into a bright building surrounded by plants.

Measurement & reporting

Why do ESG reporting? Top 5 good reasons

What is ESG (environmental - social - governance) reporting and why set up ESG reporting, good reasons for companies.

Measurement & reporting

What is the EU Corporate Sustainability Reporting Directive and what are its key steps?

The CSRD, for Corporate Sustainability Reporting Directive, is a new European directive relating to sustainability reporting and reporting by companies.

Illustration of a long station platform under a pink canopy.

Measurement & reporting

What is ESG reporting and how do you set it up?

In this article, we will give you the definition of ESG reporting, why and how to do it using recognized standards.

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By feature
Management systemCompliance questionnairesAI solutionsSupplier engagement
“Ditto is the all-in-one tool that enables us to turn our CSR compliance into a competitive advantage.”Sophie WardanGroup CSR manager, Superga Beauty
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Aerospace
Beauty
Construction
Electronics
Manufacturing
Retail
Technology
Transportation
“We are delighted with our collaboration with Ditto and the involvement of our coach: you have enabled us to make rapid and structural progress on our ESG roadmap! A great mix of expertise and cheerful energy.”Laurence SauphanorDirector of Sustainable Development, Communication & Impact, Quito Aero
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