Orvita Consulting 05 / Governance

Sustainability & ESG Strategy Consulting

Double materiality assessment, governance design, KPI frameworks and ESG disclosure built to withstand investor, regulator and customer scrutiny.

DOUBLE MATERIALITYFINANCIAL MATERIALITYIMPACT MATERIALITYREPORTABLE
2
Materiality lenses, impact and financial
Named
Owner and data source on every KPI
Evidence
Behind every published claim
The brief

Why this work is worth doing properly

ESG strategy fails when it is written as a document rather than built into how decisions get made. The organisations that get value from it are the ones where material issues are identified honestly, ownership sits with people who hold budgets, and every external claim can be traced to evidence. Orvita builds that structure, then reports from it.

Start by finding out what actually matters

A materiality assessment done well is the most useful piece of strategy work available to a sustainability function, and done badly it is a wall chart. The difference is rigour: a defined issue universe drawn from sector standards and peer analysis, structured input from the stakeholder groups that genuinely hold a position, and thresholds that are written down before the scoring rather than adjusted afterwards to produce a comfortable picture.

Under double materiality each issue is assessed twice: for impact, meaning the severity, scale and likelihood of the effect your operations have on people and the environment, and for financial materiality, meaning the risk or opportunity it creates for the business. The result determines which ESRS topical standards you must report, which is why it is the gateway assessment for CSRD, and it tells you where strategic attention belongs.

Governance, targets and claims that hold

Strategy then becomes structure. We define board and committee oversight, management accountability, the decision rights and escalation routes that make sustainability a line responsibility, and the reporting cadence that keeps it visible. Where remuneration links to sustainability performance, we make sure the metrics behind it are ones that can be measured and assured.

Each material topic receives a small number of KPIs with baselines, targets, owners and a data source named in a system that already exists. A framework with twelve tracked metrics that are all true beats one with sixty that are mostly estimates.

We then work through disclosure and claims: ESG ratings and questionnaires such as CDP, EcoVadis, MSCI and Sustainalytics, investor and customer requests, and public marketing language reviewed against greenwashing exposure. The test we apply to every claim is simple: could you show a regulator the evidence behind this sentence today.

What you get

Deliverables

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

Double materiality assessment

Impact and financial materiality assessed against documented thresholds with structured stakeholder input, CSRD compliant.

ESG governance model

Board oversight, committee structure, management accountability and decision rights defined and written into terms of reference.

Sustainability strategy and roadmap

Material topics converted into a prioritised, resourced multi-year plan with named owners and clear dependencies.

KPI and target framework

A short set of measurable indicators per material topic, each with a baseline, a target, an owner and a real data source.

Ratings and questionnaire support

Gap diagnosis and response strategy for CDP, EcoVadis, MSCI, Sustainalytics and bespoke customer assessments.

Claims and greenwashing review

Public statements tested against evidence, applicable standards and advertising regulation before they are published.

How we work

Four stages, no black boxes

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

  1. 01

    Assess materiality

    We build the issue universe, run stakeholder engagement, and score impact and financial materiality against stated thresholds.

  2. 02

    Design governance

    Oversight, accountability and decision rights are defined so sustainability sits with people who control budgets.

  3. 03

    Build the framework

    Material topics become KPIs, baselines, targets and owners, each tied to a data source that already exists.

  4. 04

    Disclose and defend

    Reporting, ratings responses and public claims are prepared and evidence-tested before they reach an external audience.

Standards and frameworks we work to

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

CSRD and ESRSGRI StandardsISSB IFRS S1 and S2TCFDUN SDG frameworkCDP and EcoVadis criteria
Questions we are asked

Governance questions, answered

What is double materiality and why does it matter now?

Double materiality assesses two directions at once: how your operations affect people and the environment, and how sustainability issues affect your financial position. CSRD requires it, and it determines which topical standards you must report against, so it is the gateway assessment for the entire disclosure. Done properly it also does strategic work, because it identifies the issues that actually carry business risk.

How do you improve an ESG rating?

By treating the rating as an output rather than a target. We diagnose the specific scoring gaps in frameworks such as CDP, EcoVadis, MSCI and Sustainalytics, separate the ones that reflect genuinely absent practice from the ones that reflect undisclosed practice, and fix each on its own terms. Disclosure gaps close quickly; practice gaps become roadmap items with owners.

How do we avoid greenwashing risk in our claims?

Every public claim is tested against the evidence that supports it, the standard that governs the wording, and the regulatory regime that applies in your markets. Vague terms such as carbon neutral, eco-friendly or sustainable are either substantiated to the required level or replaced with a precise claim you can defend, which is increasingly what competition and advertising regulators expect.

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 sustainability & esg strategy is the right starting point, what it would involve, and what it would cost. If it is not, we will say so.

Contact Orvita

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