Sustainability reporting

Get in touch

Sustainability reporting – gain control over requirements, risk, and competitiveness

Sustainability reporting is no longer just a matter of reputation. It is a competitive advantage and a management tool for companies seeking predictability and growth.

For an increasing number of businesses, sustainability reporting is becoming an integrated part of corporate governance. Banks, investors, customers, and authorities are increasingly expecting clear documentation of how companies manage environmental, social, and governance (ESG) factors.

At Aider, we support companies with structured and efficient sustainability reporting – including tailored solutions such as sustainability reporting for small and medium-sized enterprises through the VSME standard, as well as CSRD reporting for larger companies.

We make complex requirements understandable, manageable, and strategically valuable.

Feel free to contact us

What is sustainability reporting?

Sustainability reporting involves documenting how a company impacts the environment, society, and the economy, as well as how these factors influence the company’s risks and opportunities.

The reporting typically covers three main areas:

Environmental – climate, emissions, resource use, and impact on nature
Social – working conditions, human rights, and social responsibility
Governance – ethics, transparency, and governance structure

These areas are commonly referred to collectively as ESG (Environmental, Social and Governance).

Effective sustainability reporting provides management with a stronger basis for decision-making, while ensuring the company meets requirements from regulators, financial institutions, and customers.

Seaborn began its sustainability reporting journey

See how Seaborn transitioned from manual processes to full control over Scope 1–3 emissions and ESRS and VSME requirements – with GHG123 and advisory support from Emisoft, now part of Aider.

Sustainability reporting for small businesses – VSME

Although not all companies are directly subject to the CSRD (Corporate Sustainability Reporting Directive), an increasing number are experiencing demands from customers, banks, and business partners to document their sustainability efforts.

For this reason, the EU has developed the VSME (Voluntary Small and Medium Enterprises) standard.

The standard provides SMEs with a structured and credible framework for ESG reporting – without the complexity of full CSRD reporting. VSME is based on the same reporting principles as CSRD’s ESRS (European Sustainability Reporting Standards), but is significantly simplified and tailored to companies with limited resources.

This makes sustainability reporting for small and medium-sized enterprises more practical to implement, while ensuring that the reporting remains credible and comparable.

What is CSRD?

CSRD (Corporate Sustainability Reporting Directive), also referred to as the Sustainability Reporting Directive, is an EU directive that expands and strengthens the requirements for sustainability reporting across Europe.

The directive initially applies to large and listed companies, but will gradually extend to include more businesses.

In Norway, CSRD reporting has been implemented through the Accounting Act and imposes significantly stricter requirements for the documentation, structure, and assurance of sustainability information.

At the beginning of 2026, a simplification of the scope of companies required to report under CSRD was adopted. This simplification, known as the Omnibus, means that companies must have more than 1,000 employees and EUR 450 million in revenue to be subject to reporting requirements.

What does CSRD reporting entail?

CSRD requires companies to report systematically on environmental, social, and governance (ESG) factors, in accordance with the European Sustainability Reporting Standards (ESRS).

The reporting must:

Be included as part of the annual report
Follow standardized ESRS requirements
Be verifiable and well-documented
Be subject to external assurance

CSRD reporting therefore represents a significant professionalization of sustainability reporting.

Book a meeting with us

How Aider supports you with sustainability reporting

Mapping of reporting requirements

Establishment of ESG structures and governance systems

Implementation of ESRS standards

Execution of a double materiality assessment

Preparation of the sustainability report

Support with CSRD reporting

Frequently asked questions

- Sustainability reporting involves reporting on how a company impacts the environment, society, and governance (ESG), and how these factors affect the company’s risks and opportunities.
- Large companies with more than 1,000 employees and over EUR 450 million in revenue are subject to the requirements under the Omnibus changes.
- Many small businesses are not directly subject to reporting requirements but are experiencing increasing demands from customers, banks, and supply chains. As a result, sustainability reporting for small businesses is becoming increasingly relevant.
- VSME is a voluntary standard developed for small and medium-sized enterprises, while CSRD is a mandatory reporting requirement for larger companies.

We can help you!

Camilla H. H. Gulsett

Senior Manager • ESG Manager • Oslo

camilla.gulsett@aider.no

+47 97 71 91 21

LinkedIn
Adrian Apelseth

Manager • Bergen

Adrian.apelseth@emisoft.com

+47 99 55 90 30

LinkedIn