Why This Matters
This step helps you:
Identify gaps in your ESRS or VSME disclosures
Prepare your team for complete and accurate reporting
Focus resources where they’re needed most
How to Assess Reporting Readiness
Open any chapter in the Reporting module (e.g. Strategy, Policies, Metrics).
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) |
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").
Add comments in the Gap Analysis section — for internal notes. These help track why a disclosure is incomplete or delayed.
Upload evidence or link actions if relevant. This strengthens traceability and audit readiness.
Tips
Use "Not Material" only after confirming the topic is not relevant to your organisation.
Use "Not Reported This Year" if you're intentionally skipping the disclosure and can explain why.
Always document your decision in the internal comment field for audit trail purposes.
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