FRC sustainability roadmap: the 2026, 2027 and 2028 inflexion points
9 min
Practice · Sustainability & ESG
ESG disclosures are audit work now.
ISSB IFRS S1/S2, GRI, TCFD and FRC-aligned sustainability reporting — built on real data lineage, not glossy brochures.
20+
ISSB-aligned reports drafted to date
T-1
Lead time to first audit-ready Scope 1+2 inventory
100%
Client reports passing FRC sustainability review
01 · What we doSub-practices.
Sub-practices.
One accountable senior consultant.
Every Outliers engagement is leadership-led. You get one named senior consultant, one accountable team and one model that travels across the full scope of the practice.
01
ISSB IFRS S1 / S2
Sustainability and climate-related financial disclosures — fully integrated with financials.
02
GHG Inventory
Scope 1, 2 and material Scope 3 in line with GHG Protocol and ISO 14064.
03
TCFD / Climate Risk
Physical and transition risk assessment, scenario analysis and resilience modelling.
04
GRI Reporting
Sector standards (Oil & Gas, Banking, Agriculture) and Universal Standards 2021.
05
Materiality Assessment
Double-materiality assessments aligned with ESRS and stakeholder mapping.
06
Assurance Readiness
PBC packs, control narratives and evidence trails for ISAE 3000 / 3410 assurance.
02 · How we work
A method, not a moodboard.
01
Map
We map material topics, regulators, frameworks and the data behind every metric.
02
Measure
We build the GHG inventory and ESG data warehouse — controlled, versioned, auditable.
03
Report
We draft ISSB / GRI / TCFD disclosures co-located with the financials, board-reviewed.
04
Assure
We prepare you for limited or reasonable assurance — no surprises in the assurer's room.
03 · Who we serve
Built for boards that own the number.
- Listed companies subject to FRC sustainability adoption roadmap
- Banks integrating climate risk into capital and stress testing
- Oil & gas, power and industrial groups under transition pressure
- Exporters facing CBAM, EU Deforestation and supply-chain due diligence
- DFI-funded entities reporting against IFC Performance Standards
- Family offices and PE funds adopting ESG into investment policy
Gated download
Download: ISSB IFRS S1/S2 Readiness Assessment
A expert-tested 60-question readiness tool to benchmark your sustainability reporting against ISSB requirements.
04 · Related insights
All insights Recent thinking from the desk.
Climate scenario analysis for Nigerian banks — a practical method
11 min
CBAM and Nigerian exporters: what to report and when
7 min
Make your first ISSB disclosure audit-grade — first time.
Leadership-led readiness review. Roadmap to assurance within six weeks.