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ESG reporting
ESG reporting

Disclosures written in the structure the regulator expects.

A sustainability disclosure is not a document you write from scratch. It is a defined structure with defined contents. Emvert maps your figures into that structure so your team reviews a draft instead of building one.
Frameworks

FRC · SEC · ISSB S1 & S2

Also mapped

GRI · TCFD

Output

Draft for review, not a blank page

Formats

Board pack and filing copy

Sustainability report

Executive summary

Emissions rose 8.4% year on year, driven mainly by higher diesel generation across the manufacturing sites during grid outages.

82% of the narrative supported by linked data

Carbon

Readiness

Evidence

Narrative drafted

Sources linked

The written half of a disclosure sits next to the data it describes, and Emvert shows how much of the narrative is actually supported by linked figures — which is the first thing an assurance provider will test. Figures shown are an example.

What a disclosure has to contain

ISSB S1 and S2 — which Nigeria's rules are built on — organise every disclosure around four pillars. Emvert structures your report the same way.

  1. GovernanceWho on the board oversees sustainability and climate matters, how often they consider them, and which management roles are responsible day to day.
  2. StrategyThe sustainability and climate risks and opportunities that could reasonably affect your business, how they affect your model and strategy, and how resilient that strategy is.
  3. Risk managementHow you identify, assess and prioritise these risks, and how that process connects to your overall risk management.
  4. Metrics and targetsYour Scope 1, 2 and 3 figures, the basis they were prepared on, any targets you have set, and your progress against them.

How Emvert produces it

One dataset, several frameworks

The same figures populate FRC, SEC, ISSB, GRI and TCFD outputs, so a change to a number changes every report at once.

Narrative alongside the numbers

Governance and strategy sections are drafted and versioned in the platform, next to the data they describe.

Completeness checks

The platform tells you which required disclosures are still unanswered before you take the draft to the board.

Review and sign-off

Reviewers comment against a specific figure or section, and approvals are recorded with who approved what and when.

Board pack and filing copy

One export for the board’s reading, one formatted for filing — generated from the same source.

Prior-year comparatives

Once you have a second cycle, comparatives are carried through automatically and restated if a factor changes.

"Submission-ready" — what it actually means

It means the document follows the structure and contents FRC and SEC expect, with every required disclosure either answered or explicitly marked as omitted with a reason. It does not mean Emvert files on your behalf, and it does not replace assurance where assurance is required.

Questions

Does Emvert file the report for us?

No. Emvert prepares the disclosure and the evidence behind it. Filing remains your company’s act, through whichever channel your regulator specifies. What Emvert removes is the reformatting, the chasing and the reconciliation that normally sit before filing.

Can we use our own report template?

Yes. The underlying disclosures are structured data, so they can be exported into a house template as well as the standard structures. Firm-tier accounts can hold a template per client.

What if our auditor disagrees with a figure?

Open the figure and you see the calculation, the factor and version used, and the source document. Most disagreements at that point are about method rather than arithmetic, and the method is recorded too.

Check this yourself

A summary of a regulation is not the regulation. These are the primary documents this page is based on.

SEC 2027 · 105 days

File with confidence, before the deadline files you.

Companies that start now collect a full clean year before they ever have to file. Companies that start late reconstruct one — and that is the expensive part.

Check your deadline

Four questions, and you get the year you first file, the framework, and what to collect first.

Read the requirement

Plain-language explainers of the FRC and SEC rules, ISSB S1 & S2, and what each asks you to disclose.

Compare the cost

What a consultant-led reporting cycle costs against an annual licence, in Naira.