Why This Matters
This step helps you:
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Identify gaps in your ESRS or VSME disclosures
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Prepare your team for complete and accurate reporting
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Focus resources where they’re needed most
How to Assess Reporting Readiness
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Open any chapter in the Reporting module (e.g. Strategy, Policies, Metrics).
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Review each disclosure requirement. Each one is presented as a data point, with a short reference (e.g.
SBM-3 14 a) and detailed guidance.
Assign a status using the Gap Analysis – Status of the Data Point dropdown.
Status Options:
| Status | Meaning |
|---|---|
| Not Material | Topic assessed as not material in the materiality step |
| Not Ready to Report | Data or information not yet available |
| Partly Ready | Some data available, but incomplete or uncertain |
| Ready to Report | Data and/or narrative ready for inclusion |
| Not Reported This Year | Valid disclosure, but intentionally skipped for the current period (e.g. optional or phased-in requirements) |
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Write your disclosure in the response field. This is the text that will appear in your Sustainability Statement (if the data point is marked "Ready to Report").
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Add comments in the Gap Analysis section — for internal notes. These help track why a disclosure is incomplete or delayed.
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Upload evidence or link actions if relevant. This strengthens traceability and audit readiness.
Tips
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Use "Not Material" only after confirming the topic is not relevant to your organisation.
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Use "Not Reported This Year" if you're intentionally skipping the disclosure and can explain why.
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Always document your decision in the internal comment field for audit trail purposes.
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