Written disclosure by disclosure
Every disclosure has its own text, its own evidence and its own owner. The report is not one enormous document but a set of pieces completed one at a time.
SR ManagementSustainability ReportingSustainability Reporting Management
Standard, period, section — the report is written here.
Your sustainability report is prepared inside the structure of the standard rather than in a word processor. Whether you work to TSRS, ESRS or another standard, its sections and disclosures arrive ready; each disclosure carries what is asked of it, the paragraph it rests on, and the stage it is at. Whoever writes, whoever reviews and whoever verifies all work on the same screen.
Reports into
IFRS
ESRS
TSRS
Integrated Reporting
Obligation
A report is not a document — it is an auditable process
A sustainability report is no longer a voluntary communications piece; it is a statement bound to a standard, comparable, and open to assurance. The demand comes from the KGK/TSRS side as much as from customers and financing.
Are you in scope?
01
Are you in TSRS scope?
Companies in scope must disclose governance, strategy, risk management, metrics and targets under TSRS 1 and TSRS 2.
02
Does a stakeholder expect GRI or ESRS?
Investors, parent companies and EU buyers may want disclosure in GRI or ESRS format, which leaves the same data to be re-mapped to a different standard.
03
Will the report go to assurance?
Assurance requires every figure to be traceable back to its source; a report assembled after the calculation does not survive audit.
How it is required
The annual cycle: data collection → materiality update → calculation → assurance → publication. A record of each step is kept for the following period's audit.
What is required
- Standard mapping — a TSRS / GRI / ESRS requirement map
- Materiality and value-chain analysis — where risk and opportunity concentrate
- Metric-to-evidence link — the source and calculation trail behind every indicator
- Financial effect — measuring short / medium / long term impact
- Report production — multiple output formats from a single data set
The cost of non-compliance
A report that departs from the standard or cannot be evidenced ends in an audit finding, a qualified assurance opinion and lost stakeholder trust. Rebuilding the report costs a multiple of what it cost the first time.
What is coming
- Annual TSRS reporting period
- Assurance calendar
- 1 January 2027 TSRS 2 update
- GRI / ESRS alignment updates
- 1Pick the periodWhich standard, which year, which quarter — the report is built on those three.
- 2The sections arrive readyThe standard's own sections are laid out as numbered cards, each showing how far along it is.
- 3Open a section, write the disclosuresThe eye opens the report. Each disclosure's text, the paragraph it rests on and its current state sit side by side.
- 4Verification on the same screenVerify, reject or reopen for editing — a review round never means leaving the report.
Why it helps
Standard, period, section — the report is written here.
The report is built on the standard's own sections and disclosures, so you never have to go looking for which clause you have met — the paragraph reference sits beside every disclosure.
Writing, review and verification run as one flow. Each disclosure carries its own state: who wrote it, who approved it, when it changed — all of it stays in the record.
Periods of the same report sit side by side. You copy the previous one forward and update it rather than building it again.
What it does
Verify or send back
A reviewer verifies a disclosure or returns it with a reason. An approved disclosure locks, and reopening it leaves a record of its own.
Double materiality, in the same workspace
Impact and financial materiality, the impact-risk-opportunity register, stakeholders and the value-chain map are tabs of the report — not kept somewhere else — and they feed the disclosures that rest on them directly.
Periods build on each other
Choose the year and the quarter and the previous period's structure is already there. You see what changed instead of rewriting what did not.
Other modules
ESGEvery metric you report, in one interoperable hub.
TaxonomyEligibility, alignment and the financial split — in one pass.
CarbonScope 1, 2 and 3 — from calculation to carbon cost.
WaterNewWithdrawal, consumption and discharge — measured where they happen.
Saspera AIAsk your data a question. Get the answer, not a spreadsheet.
See it on your own data
A short walkthrough with someone who knows the standards — no slide deck.