Corporate Sustainability Reporting & ESG Disclosure Advisory
Gasilov Group helps mid-market and enterprise companies meet disclosure requirements under CSRD, California SB 253 and SB 261, and ISSB-based regimes. We handle double materiality assessments, Scope 1-3 baselining, data architecture, and disclosure drafting that survives external assurance. Engagements are led by a partner.
Get disclosure-ready under CSRD, ISSB, and more,
all before your next filing deadline
Starting with financial year 2027 (first reports published in 2028), the EU requires companies with more than 1,000 employees and more than €450M in net turnover to prepare standardized sustainability reports that will be subject to external assurance, similar to financial audits. This applies to EU companies directly and to non-EU companies with significant EU revenue. The US has its own rules taking shape in California, where companies above $1B in revenue must report Scope 1 and 2 emissions by August 10, 2026, with Scope 3 following in 2027. A parallel SB 261 climate risk disclosure regime for companies above $500M is currently subject to a Ninth Circuit injunction, with CARB holding enforcement pending appeal.
If your company is in scope, or if you supply a company that is, you'll need structured data, internal controls, and disclosures that can hold up to regulatory scrutiny.
According to KPMG's 2024 Survey of Sustainability Reporting, 96% of the world's largest 250 companies now publish sustainability reports, making transparency a baseline regulatory and investor expectation rather than a differentiator.​
How We Deliver Reporting That Passes Assurance
A typical reporting engagement runs in five stages: materiality, data, framework alignment, governance, and narrative.​​​​​​​​​
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Corporate sustainability reporting affects how regulators, investors, and insurers evaluate your company, not just whether you're compliant. Our approach produces disclosures that hold up under assurance review and are useful to the people reading them.
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Materiality & Topic Prioritization – We identify and prioritize the ESG topics most relevant to your business, stakeholders, and regulatory obligations. This includes double materiality analysis where required, ensuring disclosures focus on what is decision-useful for regulators, investors, and management.
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Data Collection & Control Design – We design structured ESG data collection processes across teams, ensuring metrics are accurate, auditable, and traceable. This includes support for Scope 1–3 emissions data, governance indicators, and social metrics aligned with reporting requirements.​
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Regulatory & Framework Alignment – We align disclosures with applicable regulations and standards, including CSRD and ESRS, ISSB and IFRS S1/S2, and voluntary frameworks such as GRI, SASB, and CDP.
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Stakeholder & Governance Integration – We help integrate input from investors, employees, boards, and other stakeholders into reporting processes, strengthening governance oversight, internal accountability, and credibility.
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Reporting Narrative & Disclosure Quality – We translate ESG data into clear, regulator-ready narratives and disclosures that withstand scrutiny while remaining accessible to investors and stakeholders.
Who Needs a CSRD/ISSB Readiness Review?
EU Companies.
If you have 1,000+ employees and €450M+ net turnover, you're in scope for CSRD reporting beginning with FY 2027 disclosures.
US companies with California operations.
Companies with over $1B revenue doing business in California must report Scope 1 and 2 emissions under SB 253 starting August 2026, with Scope 3 following in 2027.
Non-EU companies with EU revenue.
CSRD applies to non-EU parent companies with more than €450M in net EU turnover that also have either an EU subsidiary meeting the in-scope thresholds or an EU branch with more than €200M in net turnover, even if the parent is outside the EU.
Suppliers to in-scope companies.
Mid-market manufacturers, service providers, and fund managers increasingly receive CSRD-aligned data requests from Tier 1 customers. You may not be directly in scope but still need audit-ready emissions data to retain accounts and pass supplier ESG screens.
Frequently Asked Questions
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Analysis on sustainability disclosure, reporting frameworks, and regulatory expectations. Last updated: April 2026.