Clarity for stakeholders
The report presents material impacts and their management in balanced language that helps customers, employees, financiers and communities understand performance.
An annual report, not a public-relations brochure
Turn annual performance into a clear, traceable GRI report and ESG disclosure
We help organisations and companies build an annual sustainability report that starts with material impacts and stakeholders, moves through governed data and management review, and finishes with balanced content and a GRI index that leads readers clearly to disclosures and evidence. For companies with securities listed on the Egyptian Exchange, we add a structured pathway aligning report and data with relevant ESG and climate-related disclosures.
GRI 1 • GRI 2 • GRI 3Egypt ESG and climate disclosuresSaudi Arabia • Egypt • Bilingual delivery
Value beyond publication
A strong report improves decisions, data and trust year after year
We design reporting as an annual management cycle connecting impacts, responsibilities, indicators and review—not as a writing exercise that starts close to publication.
Data governance and ownership
Every disclosure has a source, owner, quality control and approval route, improving traceability and reducing last-minute review cycles.
Tender and supply-chain support
A structured report provides a practical reference for sustainability and ESG requirements in prequalification, bids and customer requests.
A baseline for annual improvement
Gaps and trends become inputs for targets, initiatives and the next reporting cycle rather than disappearing after publication.
Egyptian capital-markets disclosures
A sustainability-reporting pathway for Egyptian Exchange-listed companies
We bring sustainability reporting and ESG and climate-related disclosures into one data and review cycle, helping finance, sustainability, governance and board teams work from an organised and traceable source.
Define the reporting route
Review listing status, reporting year, included entities, calendar, required attachments and team responsibilities before data collection begins.
Build reviewable indicators
Create a data dictionary, indicator ownership, quality controls and evidence pathways for environmental, social, governance and climate-related financial disclosures.
Create a coherent publication pack
Align report content, disclosure matrix and internal reviews with the annual report and governance-body comments, supported by an organised review file.
Regulatory note: The Financial Regulatory Authority states that ESG disclosure requirements apply to companies with securities listed on the Egyptian Exchange. At the start of each cycle, we confirm applicability, current form and deadlines with the company, its legal adviser and official sources. We do not represent the regulator or guarantee disclosure acceptance or quality assessment. Review FRA Board Decision No. 108 of 2021
Problems we solve
When reporting becomes a late compilation of fragmented data
We establish one route from reporting boundaries and material topics through data, drafting and approval, with gaps and assumptions made transparent.
Late start and publication pressure
Drafting begins near the deadline without a calendar, disclosure owners or defined approval gates.
Unresolved boundaries and entities
It is unclear whether subsidiaries, locations, operations or value-chain activities are included, making data difficult to compare.
Superficial materiality
Topics are selected from a generic list or survey alone, without structured assessment of the most significant impacts on the economy, environment and people, including human rights.
Inconsistent data
Definitions, periods, units and sources vary, while estimates, restatements and quality controls are not documented.
Claims ahead of evidence
Positive messages go beyond actual results and boundaries, increasing the risk of unsupported claims.
Incomplete GRI content index
References do not lead users to disclosures, or omissions, the statement of use and applied Standards are not presented appropriately.
Scope of work
From readiness and materiality to publication and the next-year plan
The scope adapts to a first or repeat report, number of entities and sectors, data maturity, and whether reporting is in accordance with or with reference to the GRI Standards.
Readiness and reporting route
Confirm the objective, audience, boundaries and suitable application route before content collection.
- Gap assessment against GRI requirements
- Reporting period, entities and boundary
- Programme, responsibilities and approval gates
Impacts and material topics
Determine the organisation’s most significant impacts through a documented, sector-relevant process.
- Context, activities and business relationships
- Stakeholder engagement and expert inputs
- Impact assessment, topic prioritisation and decision record
Disclosures, data and controls
Translate applied Standards into traceable, reviewable information requests.
- GRI 2 general disclosures
- GRI 3 and management of each material topic
- Applicable Sector and Topic Standards and quantitative data
Drafting and GRI content index
Build a balanced narrative connecting policies, action, results and boundaries with evidence.
- English and Arabic report structure and copy
- Tables, charts and indicators with clear sources
- GRI index, statement of use and reasons for omission
Review, publication and improvement
Manage approval and assurance readiness, then retain learning for the next cycle.
- Management and governance-body review
- Evidence pack and independent-assurance readiness
- Align applicable disclosures with the annual report, publication and improvement plan
Deliverables
A reporting pack connecting each claim to an owner, source and review
Design, translation and external assurance levels are agreed separately, while preparation maintains traceability and consistency throughout.
✓GRI and Egyptian-Exchange ESG disclosure readiness and gap assessment
✓Reporting-boundary, entity and period memorandum
✓Reporting calendar and responsibility-and-approval matrix
✓Stakeholder map and engagement plan
✓Impact and material-topic method and register
✓Applied GRI Standards and ESG disclosures matrix
✓Data dictionary, collection templates and indicator ownership
✓Data-quality, evidence, assumption and restatement register
✓Draft sustainability-report content in English, Arabic or both
✓GRI content index, statement of use and reasons for omission
✓Management-review and independent-assurance readiness pack
✓Data and performance improvement roadmap for the next cycle
Delivery process
Seven stages controlling the report from start to post-publication
Confirm purpose and governance
Set the audience, period, entities, route, deadline, reporting team and approval authority.
Assess readiness and boundaries
Review reports, policies, systems and data and establish gaps and the work plan.
Determine material topics
Assess impacts, engage stakeholders, apply relevant Sector Standards and document priority decisions.
Collect data and evidence
Issue disclosure templates, brief owners and track submissions, gaps and assumptions.
Validate, analyse and draft
Check consistency and quality, analyse performance and trends, and draft balanced, supportable content.
Review and prepare for assurance
Coordinate management and governance review, close comments and prepare evidence for an independent assurance provider when requested.
Publish and improve the next cycle
Complete the GRI index, statement of use, applicable disclosures and annual-report integration, then retain data gaps and the annual improvement plan.
Engagement models
Support for a first report or a recurring annual cycle
First GRI report
Establish boundaries, materiality, data, content and index from the starting point.
Annual reporting-cycle management
A recurring programme with dates, owners, reviews and year-on-year improvement.
Materiality refresh
Review context, impacts, stakeholders and material topics and document changes.
Egypt ESG and climate disclosures
Review applicability, ESG and climate indicator matrix, data, internal reviews and annual-report integration within the agreed scope.
Late-report recovery
A focused plan to prioritise feasible data, content and approvals within a defined time without going beyond available evidence.
Delivery network
Success partners for specialist data, assurance and production
Specialist environmental, social and governance inputs can be integrated from qualified technical providers, with external assurance and report production coordinated through independent, fit-for-purpose parties.
Egyptian listed-company disclosures
We support the company in organising ESG and climate disclosure data and content against current requirements and its internal approval route, without implying that we represent the Financial Regulatory Authority or Egyptian Exchange or have authority to accept disclosures.
View the official disclosure pageTrust and usability
We prepare data and evidence pathways for an independent assurance provider when requested and work with design and translation specialists to produce a clear report without compromising assurance independence.
Check the latest GRI StandardsImportant note: Partners are selected for specialisation, independence, accreditation or experience scope and validity, and delivery capacity, while seeking the best competitive pricing consistent with report quality. References to GRI, the Financial Regulatory Authority or the Egyptian Exchange do not imply accreditation, affiliation or endorsement of Sustainability in Business. Report preparation is not independent assurance or regulatory acceptance, and GRI does not certify report content; the reporting organisation remains responsible for its statement of use and applicable disclosures.
Sectors
Reporting shaped around sector, entities and value chain
Egyptian Exchange-listed companiesHolding companies and groupsConstruction and real estateInfrastructure and urban developmentWater and wastewaterIndustry and industrial zonesEnergy and utilitiesTransport and rail
Related experience
Sector experience that helps interpret data sources and impacts
Related founder experience in complex sectors is presented at a high level; these cases are not represented as delivered GRI reports unless explicitly stated.
MODON INDUSTRIAL AREAS • RIYADH & JEDDAH
Industrial-area environmental compliance support (MODON)
Environmental performance and compliance work across industrial-area settings associated with MODON.
View experience →
POWER & UTILITIES • EGYPT
Large power-generation project
Systematic environmental oversight aligned with national and international requirements.
View experience →
MUNICIPAL & HOUSING • JEDDAH & RIYADH
New-city and district development support
Environmental support for municipal and housing developments in Obhur, Jeddah and Al Shifa, Riyadh.
View experience →These examples reflect the founder’s experience in prior roles and projects; they are not presented as contracts delivered by Sustainability in Business unless explicitly stated. Images are representative and do not show actual client sites.
Related services
Connect the report with strategy, materiality, carbon and data
Frequently asked questions
Important answers before annual reporting begins
What is the difference between reporting “in accordance with” and “with reference to” the GRI Standards?
An in-accordance claim requires the organisation to comply with all requirements for that route in GRI 1. A with-reference claim supports selected disclosures when that route’s requirements are met. We select the route after readiness assessment and do not promise a claim before review is complete.
Which GRI Standards are used?
GRI 1, GRI 2 and GRI 3 are used together with applicable Sector Standards and the Topic Standards linked to the material-topic list. Current effective versions are confirmed at the start of every cycle.
How are material topics determined?
We analyse organisational context, activities and business relationships; identify actual and potential positive and negative impacts; draw on stakeholders and experts; then prioritise the most significant impacts and document the method and decisions.
Can a first report be prepared when data gaps exist?
Yes, after determining what can be supported reliably. Boundaries, estimates and permitted omissions are made transparent, and a data-improvement roadmap is created instead of filling gaps with unsupported claims.
Who approves the report internally?
A clear approval route is established for disclosure owners, executive management and the appropriate governance body. GRI also requires reporting whether the highest governance body reviews and approves the reported information, including material topics.
Is external assurance mandatory?
GRI recommends external assurance to strengthen credibility, but it is not itself required for reporting in accordance. When requested, assurance should be delivered by a competent independent provider, with scope, standard, level and limitations clearly described.
Do you support companies dealing with the Egyptian Exchange?
Yes. We provide a structured pathway for companies with securities listed on the Egyptian Exchange, connecting the sustainability report and ESG and climate data with the reporting calendar, internal review and annual report. Applicability, form and deadlines are confirmed each cycle; we do not provide legal advice, represent the FRA or EGX, or guarantee disclosure acceptance.
How are updated Standards handled?
Effective Standards are checked at each cycle. Reports published in 2026 need to use GRI 101: Biodiversity 2024 instead of GRI 304, while we prepare for GRI 102: Climate Change and GRI 103: Energy, effective for reporting from January 2027, or earlier adoption if the organisation chooses.
Can the report be prepared in Arabic and English?
Yes. An Arabic, English or bilingual report can be prepared with a terminology register and consistency review across numbers, tables and references.
How are duration and fees determined?
They depend on entity and sector count, topics, stakeholders, data maturity, languages, design level and requested assurance. A clear programme, scope and fee follow the readiness review.
Ready to turn this year’s data into a credible, improvable GRI report?
Share the reporting period, entities, sector, available data and publication date, and we will suggest the right readiness route and programme.