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ESRS Reporting Lifecycle Model

We're excited to share something we’ve been working on — a detailed model outlining the Sustainability Reporting Lifecycle, covering 189 steps from start to finish. This framework is the result of our experience, research, and collaboration with others in the field, and I hope it can serve as a useful resource for those navigating the complexities of sustainability reporting.

A detail of the model: “Establish reporting objectives” leading to “Create initial roadmap and resource plan” and “Define reporting foundation”, each fanning out into its own numbered steps.

That said, we want to be clear: this is not a definitive guide, nor do we claim to have all the answers. Sustainability reporting is a dynamic and evolving field, and we're sure there are areas where this model can be improved, expanded, or refined. Our goal in sharing this is to contribute to the conversation and learn from others who are equally passionate about this topic.

If you’re an expert in this space, we would love to hear your thoughts! What’s missing? What could be done differently? Are there steps that don’t resonate with your experience? Your feedback is invaluable, and we're open to making this framework even better.

For those who are just starting out or looking for a structured approach, we hope this model provides a helpful starting point. Feel free to adapt it to your needs, and let us know how it works for you.

Preview of the downloadable “Sustainability Reporting Life-Cycle” poster, with all 189 steps laid out as linked columns.
ESG Reporting life-cycle diagram by Mitigate

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