Sustainability Report
Sustainability Report.
Your company's ESG diagnosis.
which increasingly require structured data on environmental, social and governance performance.
The impact a sustainability report can have on your company.
The demand for ESG transparency has reached SMEs via the value chain, banks and European funds. Companies that report today are better placed to compete, finance themselves and grow.
Sustainability Reporting Services
Somma supports companies throughout the process of preparing a sustainability report, from the initial diagnosis to publication. Our job is to translate regulatory and methodological complexity into rigorous, auditable documents that are recognised by the main recipients: clients, banks and funding bodies.
Initial ESG Diagnosis
Assessment of the company's starting point in the environmental, social and governance dimensions. Identification of information gaps and definition of reporting priorities.
Dual Materiality Analysis
Identification of ESG issues relevant to the company, considering the company's impact on the environment and society and the impact of ESG factors on business performance. A central requirement of the CSRD and ESRS standards.
Preparation of the Sustainability Report
Writing the report based on the data collected, aligned with the applicable frameworks, GRI, ESRS or VSME, and adapted to the company's profile and size.
CSRD and ESRS alignment
Support for compliance with the CSRD Directive and ESRS standards, including mapping indicators, collecting data and structuring the report according to European regulatory requirements.
Access to Funds Report
Preparation of ESG reports and documentation for applications to the PRR, PT2030 and other funding instruments that require compliance with the European Union's Green Taxonomy.
Process and methodology.
Assessment of the company's starting point in ESG dimensions, identification of information gaps and dual materiality analysis to define the relevant topics to be reported.
Data collection and indicators
Structured collection of the necessary quantitative and qualitative data, validation of the consistency of the information and organisation by dimension and applicable reporting standard.
Editing, Proofreading and Publishing
Preparation of the report with methodological rigour and clear language, joint review with the company and delivery in a format suitable for use, whether as an institutional publication, application for funds or response to value chain audits.
Why draw up a Sustainability Report?
The pressure to report ESG performance reached SMEs before the legal obligation. Large clients demand structured data from their suppliers, banks incorporate ESG criteria into their risk assessment and European funds make access to funding conditional on compliance with the European Union's Green Taxonomy.
The CSRD establishes reporting obligations for companies with more than 1,000 employees from 2027. For the rest, the pressure has already arrived via the value chain: the large groups covered by the directive will demand ESG data from all relevant suppliers, regardless of their size.
Companies that structure their reporting today gain a competitive advantage, respond quickly to market demands and are better placed to access finance.
Advantages of the Sustainability Report
Large clients and partners include ESG criteria in their supplier specifications. Without structured data, responding to value chain audits becomes unfeasible and the loss of contracts is a real risk.
Access to the PRR and PT2030 is conditional on the DNSH principle - Do No Significant Harm. Documenting the company's environmental and social performance is an eligibility requirement, not a formality.
The CSRD obliges large groups to report ESG from 2027. These groups will demand data from their supply chains. SMEs that report today are prepared for this demand.
ESG CALCULATION METHODOLOGY
European standards
applied to each project.
Somma's sustainability report follows internationally recognised standards and frameworks, ensuring that the document is auditable, comparable and accepted by financiers, clients and regulatory bodies.
GRI: Global Reporting Initiative
The most widely used ESG reporting framework in the world. It defines environmental, social and governance performance indicators and establishes quality reporting principles, and is accepted by most clients, investors and funding organisations.
ESRS: European Sustainability Reporting Standards
European standards that establish reporting requirements within the scope of the CSRD. They structure the sustainability report by theme (climate, biodiversity, water resources, workforce, value chain) and define the mandatory and optional indicators.
VSME: Voluntary Standard for SMEs
Voluntary European standard developed specifically for SMEs. It allows ESG reporting to be structured in proportion to the size of the company, responding to the demands of the value chain without the complexity of the full ESRS.
European Union Green Taxonomy
European regulatory framework that defines economic activities considered to be environmentally sustainable. Alignment with the Taxonomy is a requirement for access to certain European funds and green financing instruments.
Environmental management platform
Centralise your company's ESG data on a single platform.
The Somma platform supports the collection, organisation and updating of the data required for the sustainability report. It makes it possible to monitor the evolution of ESG indicators over time, document progress and respond quickly to audit requests from clients, financiers or regulatory bodies.
Available for companies that already have a sustainability report and for those that are starting the ESG diagnosis process.
he Somma platform centralises the entire process of calculating and monitoring GHG emissions, from data collection to the generation of periodic reports. Designed for technical and management teams, it makes it possible to follow the evolution of the carbon footprint compared to the base year, document reductions and respond to audit requests with structured and traceable information.
Available for companies that already have an emissions inventory and for those that are starting the measurement process.
Environmental solutions adapted to every need.

Industrial decarbonisation
Turn the emissions inventory into an action plan with targets, technologies and access to funding.

Carbon Footprint
Quantify your company's emissions with methodological rigour and build the database for ESG reporting.

Industrial Licensing
Comprehensive monitoring of industrial licensing processes, from initial diagnosis to obtaining operating licences. Legal compliance guaranteed at all stages.
Frequently Asked Questions
Somma is ready to answer all your questions about the Sustainability Report and provide solutions tailored to your company's needs.
If you have any further questions, please contact us.
It is a document that describes a company's environmental, social and governance performance over a given period. It makes it possible to communicate the impact of the company's activities and progress against defined targets in a structured and verifiable way.
The CSRD's direct obligation applies to companies with more than 1,000 employees and 450 million euros in turnover, starting in 2027. For the rest, the pressure comes via the value chain, banking and access to European funds.
The GRI is the most widely used global framework, applicable to any company. The ESRS are the European standards required by the CSRD for large companies. VSME is the voluntary European standard developed specifically for SMEs, commensurate with their size and resources.
It is not mandatory in all calls, but the DNSH principle requires that applications demonstrate environmental compliance. A documented sustainability report or ESG diagnosis significantly strengthens the eligibility of the application.
The timeframe varies according to the size of the company and the availability of data. On average, the process from initial diagnosis to delivery of the final report takes between eight and fifteen weeks.
Yes. Somma prepares its reports based on standards that can be verified by an accredited organisation. External verification reinforces the document's credibility with clients, investors and funding organisations.
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