Orvita Consulting 06 / Compliance

Sustainability Compliance & Regulatory Expertise

CSRD and ESRS readiness, CBAM reporting, SECR, TCFD and ISSB alignment, delivered as a gap analysis, a data plan and a disclosure your auditor can sign off.

DISCLOSURE READINESSCSRD / ESRSCBAMTCFDISSB S1 & S2ASSURANCE-READY EVIDENCE TRAILLIMITED ASSURANCE
1
Document naming every obligation
100%
Material datapoints mapped to a source
0
Surprises at the assurance stage
The brief

Why this work is worth doing properly

Disclosure regulation has moved from a communications exercise to an accounting one. CSRD, CBAM, SECR, TCFD and ISSB all now ask for figures that can be traced, controlled and assured, on a fixed timetable, with real consequences for getting it wrong. Orvita translates that obligation into a specific list of what your organisation must produce, and then produces it.

Knowing precisely what applies to you

The first cost of compliance is uncertainty. Companies routinely over-report against frameworks that do not benefit them while missing an obligation that does, usually one arriving through a customer or a parent entity rather than through their own filing. Scope questions are rarely as simple as the headline thresholds suggest: turnover tests, group structures, listing status, third-country provisions and sector-specific rules interact.

We start with an applicability assessment that names every framework you are subject to, directly or through the value chain, the first reporting period for each, and the assurance level required. That single document usually removes more work than it adds.

From gap analysis to assured disclosure

With scope settled, we run a datapoint-level gap analysis. For CSRD that means working through the ESRS datapoints in the standards your double materiality assessment brings into scope, and marking each as available, partially available or absent. For CBAM it means identifying the installation-level embedded emissions data your suppliers must provide, and the default values you may use until they do. For TCFD and ISSB it means governance, strategy, risk management and metrics, including the scenario analysis that is usually the weakest section of a first report.

Each gap becomes an owned action with a data source, a responsible function and a date. We then build the reporting itself: methodology notes, control descriptions, internal consistency checks against financial statements, and an evidence pack that anticipates the questions a limited assurance engagement will ask.

Where the obligation is genuinely new to your team, we run the training so the process becomes yours rather than something rented annually from a consultant.

What you get

Deliverables

Every engagement ends in documents your team, your auditor and your lender can all use.

Regulatory applicability assessment

Every framework that binds you, directly or through the value chain, with first reporting period and required assurance level named.

Datapoint-level gap analysis

ESRS, CBAM, SECR, TCFD and ISSB requirements mapped against what you hold today, marked available, partial or absent.

Double materiality assessment

Impact and financial materiality assessed with stakeholder input and documented thresholds, determining which standards you must report.

Compliance data plan

An owned action per gap, with source system, responsible function, control point and deadline against the reporting calendar.

Disclosure drafting and review

Report sections drafted or reviewed against the standard, with methodology notes and internal consistency checks.

Assurance readiness pack

Evidence, controls documentation and calculation trail organised for a limited assurance engagement.

How we work

Four stages, no black boxes

You see the method, the sources and the workings at every step.

  1. 01

    Establish scope

    We test your group structure, turnover, listing status and value chain position against each framework to fix what genuinely applies.

  2. 02

    Assess materiality

    A documented double materiality process determines the topical standards in scope and defends why the rest are not.

  3. 03

    Close the gaps

    Every missing datapoint becomes an assigned action with a source, an owner and a date tied to your reporting calendar.

  4. 04

    Report and assure

    We draft or review the disclosure, prepare the evidence pack, and support you through the assurance engagement.

Standards and frameworks we work to

The methodologies your clients, auditors, regulators and lenders already recognise.

CSRD and ESRSCBAMSECRTCFDISSB IFRS S1 and S2EU TaxonomyGHG Protocol
Questions we are asked

Compliance questions, answered

Does CSRD apply to companies outside the EU?

It can. Non-EU parent companies with substantial EU turnover and an EU subsidiary or branch fall within scope under the third-country provisions, and non-EU suppliers are frequently pulled in indirectly because their EU customers need value chain data to complete their own ESRS disclosures. We assess your actual exposure, including the indirect route, before any reporting work begins.

What does CBAM require from importers and their suppliers?

CBAM requires reporting of embedded emissions in covered goods including iron and steel, aluminium, cement, fertilisers, hydrogen and electricity, moving from reporting-only obligations into financial adjustment through the definitive regime. Installation-level data from the producer is the binding constraint, so we work on both sides: helping importers collect it and helping producers calculate and present it in the required form.

Can you work with our existing auditor and reporting cycle?

Yes. We build to the timetable your finance function already runs, and prepare the controls documentation, methodology notes and evidence trail that limited assurance requires, so sustainability data is reviewed under the same discipline as financial data rather than assembled separately at year end.

Related services

What this is usually paired with

Most engagements draw on two or three service lines at once, because the evidence base is shared.

Next step

Tell us what you are measuring, reporting or trying to prove

A short conversation is usually enough to tell you whether compliance & regulatory expertise is the right starting point, what it would involve, and what it would cost. If it is not, we will say so.

Contact Orvita

Also searched as

  • CSRD compliance consultant
  • ESRS reporting support
  • CBAM reporting requirements
  • TCFD disclosure consultant
  • SECR reporting services
  • ISSB IFRS S1 S2 advisory
  • sustainability regulatory compliance
  • double materiality assessment
  • climate disclosure gap analysis
  • EU taxonomy alignment