ESG – Rethinking
Sustainability

In this
e-book

01 |Executive Summary
A concise overview of the key topics, regulatory context and strategic relevance of ESG.

02 | ESG Frameworks & Standards
Overview of GRI, SASB, TCFD and ESRS — and why they matter for structure, materiality, and comparability.

03 | ESG Reporting: Structure, Depth and Credibility
Core components of a high-quality ESG report, from strategy to metrics and governance processes.

04 | Challenges in ESG Data Management
Complexity of heterogeneous data landscapes, measurement, stakeholder expectations, and supply-chain transparency.

05 | Effective Data Management — The Operational Foundation of Every ESG Strategy
Data governance, integration, cataloguing, validation, KPI modelling, and supporting technologies.

06 | Sustainable Software & System Architecture
Resource-efficient development, scalable architectures, longevity, security and technology-driven optimisation.

07 | ESG in E-Commerce
Environmental, social and governance requirements and opportunities within digital commerce ecosystems.

08 | Regulatory Landscape
Key European regulations — CSRD, ESRS, EU Taxonomy and SFDR — summarised and contextualised.

09 | Which Companies Are Affected
Extended scope of applicability, supply-chain implications, and impact on corporate ecosystems.

10 | Our Offering — ESG Enablement with Technological Depth
Services that strengthen data, architecture, reporting, e-commerce scenarios and regulatory compliance.

01 |

Executive Summary

Sustainability has become a defining factor for resilient and competitive businesses. ESG provides the structure to assess environmental impact, social responsibility, and governance practices in a transparent and measurable way.

With rising expectations from regulators, investors, and customers, organisations must now deliver accurate, auditable, and data-driven sustainability information. The CSRD and ESRS set a new benchmark for depth, consistency, and accountability.

This e-book outlines how companies can build a solid ESG foundation, manage data effectively, align with regulatory standards, and use modern technologies — including selective AI support — to enhance quality and efficiency. The aim is to transform ESG from a reporting obligation into a strategic driver of long-term value.

02 |

ESG Frameworks & Standards

A clear ESG framework is the foundation of any credible sustainability programme. It defines which topics are material, which metrics apply, and how companies should measure and communicate their progress.

GRI — Global Reporting Initiative

The most widely used global standard, offering comprehensive coverage of environmental, social, and governance topics.

SASB — Sustainability Accounting Standards Board

Industry-specific standards that outline financially material sustainability factors for each sector.

TCFD — Task Force on Climate-related Financial Disclosures

Focused on climate risks, opportunities, transition scenarios, and their strategic implications.

ESRS — European Sustainability Reporting Standards

The new mandatory reporting standard under the CSRD. Highly granular, data-intensive, and fully auditable.

Why standards matter

Frameworks provide:

• structured guidance on relevant ESG topics,

• clear definitions for metrics and calculations,

• a foundation for materiality assessments,

• comparability across industries,

• transparent expectations for investors and regulators.

They prevent selective reporting and create a reliable base for credible ESG disclosures.

03 |

ESG Reporting: Structure, Depth, and Credibility

A high-quality ESG report is more than a compliance document — it is a strategic instrument for evaluating risks, tracking progress, and building trust.

A comprehensive ESG report includes:

• Strategy & Objectives
  How sustainability is embedded in the organisation.

• Materiality & Risk Assessment
  Identification of ESG factors with substantial impact on the business model.

• Quantitative & Qualitative Metrics
  Emissions, energy, workforce conditions, diversity data, governance indicators, and more.

• Processes & Controls
  Documentation of methods, data sources, roles and verification procedures.

The role of modern technology

Digital tools — including selective, well-integrated AI — support:

• data quality checks,

• anomaly detection,

• standardised calculations,

• automated visualisations.

They enhance efficiency but do not replace expertise, accountability or governance.

04 |

Challenges in ESG Data Management

Most ESG challenges arise not from reporting itself, but from the complexity of the underlying data.

Heterogeneous data landscape

Information comes from ERP, HR, energy systems, production data, supplier portals, IoT sensors and external datasets — all with varying formats and quality.

Quality & consistency

Different formats, levels of completeness, and measurement methods make consolidation difficult.

Measurement & metrics

Some KPIs are straightforward (e.g., energy consumption), others require complex modelling (e.g., Scope 3 emissions).

Stakeholder expectations

Investors, customers, regulators, employees, and NGOs require data at different levels of depth, granularity, and frequency.

Analytical complexity & time sensitivity

New reporting standards increasingly require monthly or even near-real-time data.

Supply-chain transparency

Scope-3 emissions and social criteria make supplier data essential — but often hard to access.

Supporting technologies

Digital tools, and where appropriate, AI-based classification or validation, help increase data accuracy, detect inconsistencies and apply predefined rules at scale — always under expert oversight.

05 |

Effective Data Management — The Operational Foundation of Every ESG Strategy

A credible sustainability programme is built on robust, auditable, and well-structured data.

Data Governance

Clear rules, roles and responsibilities to ensure accuracy, consistency and accountability.

Data Catalogues & Metadata Models

Transparency regarding:

• data origins,

• calculation methodologies,

• ownership,

• quality thresholds.

Integration & Harmonisation

Bringing together all relevant systems and unifying data structures.

Validation & Monitoring

Systematic quality checks — automated where possible — ensure that ESG data remains accurate and audit-ready.

Reproducible KPI Modelling

Emission factors, accident rates, diversity metrics and governance indicators require standardised, transparent calculation logic.

Technological support

AI can assist in:

• classifying information,

• validating datasets,

• identifying missing or inconsistent entries,

• improving processing efficiency.

However, governance and interpretation remain human responsibilities.

Visualisation & Steering

Dashboards and analytical views enable continuous monitoring of sustainability performance — not just annual reporting.

06 |

Sustainable Software & System Architecture

IT systems significantly influence a company’s environmental and social footprint. Sustainable architecture goes far beyond energy efficiency — it encompasses design, development, deployment, and governance.

Energy-efficient software development

Optimised algorithms, clean code, and efficient data structures reduce compute load and energy consumption.

Modular & scalable architectures

Microservices, containerisation, and cloud infrastructures allow resource-efficient scaling based on actual demand.

Longevity & maintainability

Sustainable IT considers:

• clear architectural principles,

• standardised interfaces,

• clean and consistent code,

• comprehensive documentation,

• long-term extensibility.

This reduces environmental impact and operating costs.

Security & data protection

Responsible handling of data is integral to the Governance pillar. Modern security frameworks protect systems and reduce operational risk.

Data-efficient architecture

Minimising data redundancy, optimising queries, and structuring datasets intelligently reduce resource usage and simplify ESG reporting.

Technology-driven optimisation

AI can support operational efficiency by identifying patterns, managing system loads, or assessing code quality — always as an enhancement, not a replacement for sound engineering.

07 |

ESG in E-Commerce

Digital commerce is a highly visible domain for sustainability — for customers, partners, and regulators alike.

Environmental dimensions

• CO₂ intensity of logistics

• packaging design and recycling

• return rates

• energy consumption of digital platforms

Social considerations

• working conditions in fulfilment and logistics

• fair pay and equal treatment

• diversity and inclusion

• supplier responsibility

Governance & data responsibility

• data protection and cybersecurity

• product transparency

• responsible sourcing

• compliance with international standards

Future requirements

• Digital Product Passports

• strengthened supply-chain regulations

• increasing customer demand for sustainable choices

Technology — including selective AI support — helps consolidate data, identify risks, and implement sustainable improvements across the value chain.

08 |

Regulatory Landscape

CSRD, ESRS, the EU Taxonomy, and the SFDR form a comprehensive regulatory framework that transforms sustainability from a narrative into a measurable discipline.

Organisations are required to:

• provide granular, auditable sustainability data,

• document governance and control structures,

• disclose risks, opportunities, and strategies,

• explain processes, methodologies, and data sources transparently.

These regulations reshape how organisations collect information, manage data, and demonstrate accountability.

09 |

Which Companies Are Affected

The CSRD significantly expands the scope of reporting obligations. The following entities fall within its scope:

• large companies and listed SMEs,

• EU subsidiaries of international groups,

• non-EU companies with significant EU revenue.

Furthermore, non-reporting companies within supply chains are increasingly required to provide ESG data to their partners. Sustainability thus becomes a system-wide responsibility across entire value networks.

10 |

Our Offering — ESG Enablement with Technological Depth

We support organisations in building an ESG foundation that is robust, efficient, and fit for the future. Our services include:

• ESG data model and governance design

• system integration and harmonisation

• development of audit-ready data catalogues

• KPI calculation frameworks

• dashboarding and reporting structures

• sustainable software and system architecture

• ESG solutions tailored for e-commerce

• regulatory alignment and long-term enablement

Our approach combines sustainability, data quality, technical expertise, and practical execution — enabling organisations to operate both compliant and value-driven.

Contact us at experts@striped-giraffe.com.

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