ESG disclosure is no longer optional. Regulations such as EU CSRD and upcoming US climate rules have made ESG a baseline requirement, with ~90% of S&P 500 companies already publishing ESG reports.
ESG is now a large economic system, not a niche. Global ESG investment assets are projected to grow from ~USD 39T in 2025 to ~USD 125T by 2032, supported by a USD 11.9B ESG consulting market and rapidly scaling data and reporting software segments.
Technology has become essential for ESG execution. ESG platforms and AI-driven analytics are growing at ~16–17% CAGR, enabling scalable disclosure, risk quantification, and measurable sustainability outcomes.
We adopt a dual-perspective, outside-in and inside-out approach to identify and prioritize sustainability topics. From an outside-in perspective, we analyze global sustainability trends, regulatory developments, and industry benchmarks to identify relevant ESG topics. From an inside-out perspective, we conduct interviews with senior management to understand the company’s strategic intent and long-term business priorities.
By integrating external expectations with internal strategic objectives, we align on a focused set of material ESG themes that provide clear direction for the ESG strategy.
For each prioritized ESG theme, we facilitate cross-functional workshops involving key departments and business units. Through benchmarking insights and structured group discussions, we assess the organization’s current sustainability maturity, identify capability gaps and key challenges, and jointly develop actionable initiatives.
This bottom-up process ensures that proposed ESG initiatives are grounded in operational realities while forming a coherent strategic framework for ESG execution.
Building on the prioritized themes and identified gaps, we convene strategy alignment workshops to define the company’s sustainability value proposition and long-term commitments. These commitments are communicated externally as part of the corporate ESG vision and reinforced internally to strengthen organizational alignment.
We then consolidate the sustainability value proposition and proposed initiatives into a three- to five-year ESG execution roadmap and performance dashboard. Each initiative is linked to clear performance indicators and targets, enabling regular tracking, review, and transparent disclosure of ESG progress to ensure disciplined execution.
