Why does sustainability reporting become a company-secretary problem?
The company secretary is often responsible for making sure a reporting process can be governed, documented and explained afterwards. Sustainability reporting adds a new set of decisions, records and approvals to that responsibility.
The job is not to calculate every figure yourself. It is to make sure the board and the people preparing the report can see what has been agreed, what is outstanding and what evidence supports the disclosure.
What should the board document before the reporting cycle starts?
Before a first report is published, the FRC roadmap requires a readiness assessment. Its first stage, due three months before the start of the financial year, includes a board resolution approving adoption, a gap analysis and an implementation plan.
That is a governance task before it is a drafting task. Record the decision, the responsible people and the route from the board's instruction to the reporting work.
| What needs a record | What the company secretary needs to see | Where to go deeper |
|---|---|---|
| Adoption decision | The board resolution, reporting scope and named owners | FRC sustainability reporting |
| Readiness work | The gap analysis, implementation plan and stage dates | Reporting deadlines |
| Reporting controls | Evidence of governance, approvals and internal controls | FRC readiness test |
How do you make filing ownership visible?
Give each reporting input an owner and a status before the reporting period closes. The company secretary needs to know whether a task is complete, waiting for evidence, awaiting review or blocked by a decision.
Emvert gives the reporting team a shared record of the activity data, supporting evidence and progress against the reporting work. You can use that record to prepare board updates without rebuilding the position from email threads and separate files.
What makes a reporting record defensible?
A defensible reporting record shows how the organisation moved from activity data to a disclosure, and who reviewed each stage. It does not depend on someone remembering where a document was stored when the report is already due.
Keep the reporting boundary, activity data, evidence, factor version and approvals connected to the work as it happens. The FRC roadmap calls for evidence of governance arrangements and internal control over sustainability reporting in its readiness stages.
How does Emvert fit into the reporting process?
Emvert is the working record for the people collecting, checking and preparing sustainability information. It supports carbon accounting and reporting work by keeping the supporting evidence attached to the activity it supports, with the factor and version behind every figure recorded.
It does not submit a filing to the FRC portal, and it does not replace the board's judgement, the company secretary's governance work or professional advice. It gives those people a clearer record to govern and review.
What should a company secretary ask before choosing a reporting tool?
Ask whether the tool shows who owns each input, what has been completed and what evidence supports the disclosure. Also ask whether the board can receive a usable update without the reporting team spending days assembling one by hand.
If the answer to either question is unclear, the reporting process is not ready yet. Start with the ownership and evidence trail, then use the regulatory pages below for the detailed requirements.
Where should you go for the regulatory detail?
Here is the route through the work for company secretaries. The compliance pages cover the rules, stages and dates.
How do you start?
Start with a demo built around your reporting cycle. We will work through the mandate you are preparing for, the reporting record you need and the next decision that belongs with the board or reporting team.