ESG Reporting Services: obtain your Sustainability Report

Ollum supports Italian companies at every stage of their CSRD compliance journey:from the double materiality analysis —including the development of the matrix and stakeholder engagement—to reporting in accordance with the ESRS, the digitization of sustainability information in XBRL format, andintegration with statutory financial statements. For accounting and legal matters, we work in coordination with the company’s existing accountants and auditors. We don’t stop at delivering the report: each client has a dedicated point of contact who guides them through every step, with solutions tailored to the company’s specific circumstances—not off-the-shelf packages.

Ollum’s relationship with clients does not end with the delivery of the ESG report. The level of post-project support depends on the contract: some already include a sustainability plan with defined improvement actions, while others provide ongoing support with periodic check-ins and proposals tailored to the specific context. In any case, Ollum remains an accessible point of contact for questions, regulatory updates, and new requirements.

For a privately held company, the sustainability report is often the first step toward ESG reporting. The GRI standards remain the most widely used globally, but at the European level, the benchmark standard for SMEs is shifting toward the VSME —the voluntary version developed by EFRAG. This standard will receive significant legal recognition in 2026, when the European Commission will publish a delegated act establishing the VS (Voluntary Standard), based on the VSME, as the official EU voluntary standard for all companies outside the scope of the CSRD—that is, those with fewer than 1,000 employees. The delegated act is expected in June 2026.

Ollum supports these companies at every stage of the process—from data collection to report preparation—with a dedicated point of contact and constant availability. We immerse ourselves in each company’s unique situation to build customized solutions, not off-the-shelf templates—an approach particularly appreciated by those tackling reporting for the first time and who need a partner, not just a vendor.

Yes. Ollum establishes GRI-ESRS alignment through a structured gap analysis: disclosures already produced are systematically compared with the data points required by the ESRS, identifying only what is missing. GRI and ESRS share many themes—climate, labor, governance, supply chain—so much of the work can be reused. This approach is more efficient and leverages the information assets already in place, rather than starting from scratch.

Ollum supports companies through every stage of the audit, assurance, or verification process conducted by an independent external body: preparing documentation, corresponding with the auditor, and providing on-site support during the audit. Ollum is not a certification body—the verification is always carried out by an independent third party—but it has specific experience in this field, and its partnership with the TÜV AUSTRIA Group provides access to best practices and expertise that make the process smoother and free of surprises.

Ollum’s sustainability report covers all ESG dimensions required by ESRS, GRI, and VS, including social aspects and supply chain-related issues. The double materiality analysis identifies issues relevant to the specific company, including those related to human rights in the supply chain.

Ollum supports companies in preparing their ESG data ahead of any external assurance processes. Our close ties to the TÜV AUSTRIA Group ensure in-depth knowledge of technical standards and the requirements of verification bodies, allowing us to anticipate potential issues before they arise during an audit. Our support covers data collection and structuring, documentation review, and on-site assistance during audits.

A critical review of a sustainability report is useful in two situations: when you want to improve the quality of a report that has already been published, or when you want to prepare for an external assurance engagement by reducing the risk of findings.

How Ollum Conducts a Critical Review

• Analysis of methodological consistency: Are the indicators calculated according to the stated standards?
• Verification of data traceability: Is each piece of data supported by appropriate documentation?
• Completeness Assessment: Are the substantive topics covered in sufficient detail?
• Identification of areas of weakness and concrete proposals for improvement
• Verification of compliance with reference standards (ESRS, GRI, VSME)

‘s Results: A more robust sustainability report, ready for external assurance and more credible to banks, investors, and clients.

Ollum has direct experience in supporting multi-company groups in harmonizing KPIs and ESG reporting on an international scale. As part of the TÜV AUSTRIA Group—which operates in over 40 countries across Europe, Asia, and the Middle East—Ollum is familiar with the regulations of key markets and can coordinate with the group’s various branches to ensure methodological consistency across entities in different countries.

Yes, Ollum supports companies in the stakeholder engagement process. In the early stages, engagement typically takes place through structured surveys. Over time, as the company and its stakeholders become more mature, the dialogue can evolve toward more participatory formats, such as workshops. The approach is progressive and tailored to the organization’s level of ESG maturity.

The materiality analysis—and the dual materiality analysis required by the ESRS standards for the CSRD—is a process that Ollum develops in coordination with the clients during the preliminary phase of sustainability reporting. It serves to identify the ESG issues that are priorities for the company and its stakeholders, and forms the methodological foundation upon which the entire report is built. The process is tailored to the company’s size and context.

Ollum supports groups with subsidiaries in multiple countries in establishing harmonized ESG reporting. It operates in over 40 countries across Europe, Asia, and the Middle East, and, as part of the TÜV AUSTRIA Group, has access to local expertise in various contexts. Management is integrated and coordinated across the group’s various entities.

Ollum transforms ESG reporting into more than just regulatory compliance. The central goal is to conduct an in-depth analysis of the company’s ESG maturity: identifying untapped opportunities for improvement, mitigating ESG risks, and defining concrete plans with measurable objectives. The resulting ESG report is a strategic tool, not a static snapshot. And thanks to ongoing communication with the client throughout the project, the reporting process with Ollum also becomes a learning opportunity: the company is guided through every stage and builds internal ESG expertise that endures over time.

One of the most common challenges in ESG projects is data collection: if the process is poorly designed, it becomes a heavy burden for internal teams.

How Ollum Sets Up a Sustainable ESG Data Collection System

• Preliminary analysis of the data sources already available within the company (ERP, invoices, meters, HR data)
• Design of a collection system tailored to the company’s actual operational capabilities
• Structured templates for collecting data on emissions, energy consumption, and social indicators
• Development of proprietary LCA tools for companies with a large number of products: these tools make data collection scalable and repeatable over time
• Training for internal teams to ensure the process can be managed independently in the coming years

The goal is not to create a system that is perfect but unusable; rather, it is to build a process that the company can truly sustain over time.