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Readiness assessment for the European Sustainable Reporting Standards (ESRS)


Little Blue Research supported a large technology corporate to undertake a readiness assessment for disclosing against ESRS 4, based on their existing work on nature.

Client description


Technology corporate




100,000+ employees



Client need

The client required support to provide draft responses for each disclosure requirement under the European Sustainability Reporting Standard (ESRS) 4: Biodiversity and Ecosystems, based on existing work and updates to their approach to managing and done on assessing nature-related impacts, dependencies, risks and opportunities. In addition, Little Blue Research provided a qualitative indication of current readiness for each disclosure, the effort needed to be fully prepared for the disclosure to aid the team plan for any future disclosure needs.

The challenge

Providing draft disclosure responses for 125 sub-requirements under ESRS 4: Biodiversity and Ecosystems
Setting out internal criteria and rating readiness for disclosure across nature-related work.

The results

Completed ESRS 4 readiness spreadsheet, including draft responses, readiness level, required effort and rationale
Summary figures, identifying areas with highest readiness and where the most effort is required for the business to be fully prepared (illustrative outputs are shown below)

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