gap assessment against required processes to fulfil reporting requirements/frameworks - such as the Integrated Reporting Framework and IFRS S1 & S2
review governance structure for sustainability management - assignment and delegation of responsibilities, reporting, and monitoring
developing sustainability/ESG framework, policies, processes - how to perform materiality assessment, what documentation to keep, how to collect data
materiality workshop - based on different materiality definitions, e.g. GRI Standards, IFRS S1 & S2, ESRS
review ESG data collection process