This week’s reading time: 6 minutes & we have a new spotlight, see below

Welcome to another edition of The Green Executive Briefing. In under 10 minutes, you’ll be fully updated on the latest happenings in Sustainability and ESG every Tuesday at 8am EST. 🌎

We sift through a vast array of articles and data from trusted sources, distill the information, and present it to you in simple, bite-sized pieces every week. 🌍

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Here are some key takeaways:

• Year-round process required - ESG reporting is now business-critical with CSRD mandating disclosure for 42,500+ companies, requiring continuous planning rather than year-end rushes.

• Early supplier engagement essential - January-February foundation work includes updating standards and launching supplier data requests, since supply chain emissions represent 70-90% of total footprint.

• Spring data collection - March-June focuses on aggregating Scope 3 emissions, conducting internal audits, and engaging assurance providers (99% of companies now seek ESG data assurance).

• Summer alignment with deadlines - July-August finalizes reports and CDP submissions, followed by September-October stakeholder reviews and annual report integration for CSRD compliance.

• Strategic year-end planning - November-December post-mortems and supplier re-engagement transform compliance into competitive advantage, with potential for massive collective impact.

More Readings

1. 5 Fields to Launch Your Sustainability Career 

2. Navigating the Sustainability Revolution 

3. Policy Shifts Legal Battles Market Impacts

🌟 Spotlight: Shaping Sustainability & Elyssa Pergola

Shaping Sustainability continues to make waves in the sustainability sector with their mission to build a connected community of professionals driving collective action. Through shared knowledge, resources, and relationships, they empower changemakers across industries to turn climate ambition into real-world impact.

Here is the website: https://shapingsustainability.com

Their Slack group has become a vital hub for sustainability professionals looking to collaborate, share insights, and create meaningful change. With a growing member amount, this New York-based non-profit is quickly becoming an essential network for anyone working in the sustainability space. Contact Elyssa below if you would like to join.

This month, we're excited to spotlight Elyssa Pergola, a rising star in sustainable development. Elyssa brings valuable expertise as a Sustainability Manager at Everest, where she contributes to the company's ambitious sustainability initiatives.

Elyssa exemplifies the kind of cross-industry collaboration that Shaping Sustainability promotes—connecting corporate sustainability practices with academic research to develop innovative approaches to our most pressing environmental challenges.

Connect with Elyssa on LinkedIn to learn more about her work and perspectives on building a more sustainable future.

Follow & contact Elyssa on LinkedIn here.

Want to get featured in the spotlight? Reply to this email: [email protected]

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Intro

🌍 Why Timing Matters More Than Ever

Sustainability reporting has evolved from a nice-to-have into a business-critical function. With Europe's Corporate Sustainability Reporting Directive (CSRD) bringing 42,500 companies under mandatory ESG disclosure requirements as of 2024, and major frameworks like GRI, ESRS, and the GHG Protocol converging toward standardized approaches, ESG reporting is becoming as calendar-bound as financial reporting.

The stakes are clear: companies that master the timing of their ESG reporting don't just avoid compliance risks—they unlock strategic advantages, from improved investor relations to early access to sustainable finance opportunities.

But here's the challenge: attempting to cram everything into one quarter will undermine data quality and insights. The solution? Treating ESG reporting as a year-round endeavor with strategic milestones throughout the calendar year.

Main

📌January–February: Foundation Setting

Theme: Review, Align, and Prepare

Key Activities:

• Validate prior year data for completeness and accuracy

• Update reporting templates to reflect latest standards (ESRS, GRI, GHG Protocol updates)

• Launch supplier engagement with refreshed ESG questionnaires and data requests

Why This Matters: Supply chain emissions often represent 70-90% of total emissions for many companies. Early supplier outreach in Q1 provides the lead time needed for accurate Scope 3 data collection later in the year.

Pro Tip: Cross-check your frameworks now. The EU's ESRS standards are designed to interoperate with GRI, but they introduce new definitions that must be incorporated into your reporting templates.

Main

📌March–April: Data Collection Season

Theme: Gather, Calculate, and Analyze

Key Activities:

• Aggregate Scope 3 emissions data from suppliers and partners

• Update corporate GHG inventory using GHG Protocol methodologies

• Identify emissions hotspots in your value chain

• Check progress against interim climate targets

The Payoff: This "carbon accounting season" reveals where your biggest impacts lie. CDP research shows supply chain emissions average 11 times higher than direct operational emissions—insights that directly inform both strategy and required disclosures.

Best Practice: Aim to have preliminary carbon footprint calculations complete by end of April to align with financial reporting timelines.

Main

📌 May–June: Quality Assurance

Theme: Validate, Refine, and Prepare

Key Activities:

• Conduct internal data audits with finance and audit teams

• Verify calculation methodologies and address any data gaps

• Prepare mid-year internal summaries for executive leadership

• Engage external assurance providers for readiness reviews

Critical Insight: Nearly 99% of companies now plan to obtain at least limited assurance on ESG data. Engaging auditors by June for a dry-run assessment can identify remaining data quality issues before year-end deadlines.

Main

📌 July–August: Report Assembly

Theme: Finalize, Visualize, and Align

Key Activities:

• Complete carbon footprint calculations and draft sustainability reports

• Develop compelling visuals (charts, infographics, KPI tables)

• Perform framework alignment audits (GRI, SASB/ISSB, ESRS compliance)

• Submit CDP questionnaire and other mid-year ratings

Strategic Timing: CDP's climate questionnaire typically closes by end of July. Companies following this timeline can repurpose much of their report content directly into CDP responses, ensuring consistency and maximizing leadership scores.

Main

📌 September–October: Stakeholder Integration

Theme: Review, Approve, and Integrate

Key Activities:

• Circulate drafts to executives, board committees, and legal counsel

• Ensure integration with annual report workflows (especially for CSRD compliance)

• Complete external stakeholder reviews and advisory panel feedback

• Finalize third-party assurance processes

Integration Focus: With EU regulations requiring sustainability information as part of annual management reports, starting ESG reporting early in the year prevents delays in year-end financial reporting processes.

WRAPPING UP

🔮 CLOSING THOUGHT: Turning Compliance Into Competitive Advantage

This month-by-month approach transforms ESG reporting from a compliance checkbox into a strategic asset. Companies following this timeline consistently deliver:

• Higher data quality through continuous validation

• Better stakeholder engagement with timely, relevant disclosures

• Strategic insights that drive operational improvements

• Competitive positioning for green financing and ESG-minded clients

In a world of mounting climate risks and stakeholder scrutiny, the organizations that treat sustainability reporting as a year-round strategic process—rather than a year-end scramble—will be the ones that thrive.

The bottom line: Careful planning and timing don't just satisfy regulators and investors—they unlock the real power of ESG reporting to drive meaningful change and create lasting value.

P.S. When you’re ready, here’s how I can help you:

1. Download our Dashboard GHG Accounting Scope 1, 2 & 3. Customize it with your organization's numbers to build a compelling business case.

2. Refer 2 other sustainability leader (see “Click to Share” button below)

3. Book a Consultation: Click HERE

   1. GHG Accounting Strategies (Scope 1, 2 & 3) 

   2. ISO 14001 Compliance (Environmental Management)