ESG Reporting Consultancy: How to Back Up Green Claims

How can you prove your sustainability claims?

This guide is for businesses that publish a sustainability report, describe their environmental performance on their website or in client presentations, or supply ESG data in response to supply chain questionnaires. It answers one question: how do we make our sustainability claims traceable, comparable and transparent? It is also the first thing we look at in ESG reporting consultancy work: what matters is not how ambitious a report sounds, but whether every sentence is backed by data and documents.

What does transparency in ESG reporting mean, and who does it concern?

Transparency in ESG reporting means that readers can trace the source, calculation method and boundaries of every environmental, social and governance claim. Saying “we reduced our energy consumption” is not enough; you should also show at which site, over which period, based on which measurements and compared with what.

This is not only a matter for large companies. In Türkiye, the Türkiye Sürdürülebilirlik Raporlama Standartları (TSRS – Turkish Sustainability Reporting Standards), published by the Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurumu (KGK – Public Oversight, Accounting and Auditing Standards Authority), have made reporting mandatory for companies of a certain size. Their suppliers, in turn, may face data requests from these customers.

Exporters, hotels working with international chains, firms seeking bank loans or investment, and businesses bidding for public contracts may also be asked to provide ESG data. For that reason, even a voluntary report should be prepared as carefully as a document that may later be scrutinised.

How do you prepare a transparent ESG report step by step?

A transparent report is built through a systematic process: first decide what to report, then match every claim with data. The steps below offer a practical framework, including for businesses preparing a report for the first time.

1. Identify your material topics

The first step is to select the environmental, social and governance topics that genuinely matter to your business. For a hotel, water and energy use may stand out; for a manufacturing plant, emissions and waste; for a construction firm, occupational health and safety. When setting these priorities, take into account the expectations of employees, customers, suppliers and financial institutions.

2. Define the data source for each claim

For every indicator in the report, the origin of the data should be documented in writing. Electricity and natural gas bills, water meter readings, waste transport records, submissions to UÇBS (Ulusal Çevre Bilgi Sistemi – the National Environmental Information System), payroll and training records are all examples. You should also record who collects the data and how often it is updated.

3. Explain your calculation method and reporting boundaries

Readers should be able to see how a figure was calculated. For a carbon footprint, state clearly which standard and emission factors were used, which sites and scopes were included and which were left out. If any area is excluded, the reason should be given as well.

4. Build an evidence file

Every numerical claim in the report should be supported by a document that can be retrieved from your archive. A practical approach is to create a folder for each indicator and keep invoices, records, measurement reports and calculation sheets there. That way, when a customer or auditor asks a question, the answer can be found quickly.

5. Carry out an internal review and obtain independent assurance where needed

Before publication, the data should be checked by someone other than the person who prepared it. Unit errors, double counting and missing periods are caught at this stage. Where there is a legal requirement or a customer request, obtaining assurance from an independent body strengthens the report's credibility.

6. Report negative results too

Transparency does not mean sharing only good news. If an indicator has worsened, explaining why and what will be done about it increases readers' trust in the report. Selecting only favourable data, on the other hand, can cast doubt on the report as a whole.

Which documents should you prepare to support your claims?

A evidence-based ESG report requires you to keep activity data, legal compliance documents and management records together. The list below can serve as a starting point:

• Electricity, natural gas, fuel and water bills and meter readings for the reporting period

• Waste quantities by type, together with transport and disposal records from licensed companies

• Environmental documents for your operations, such as an environmental permit, an EIA (ÇED) decision or an exemption letter

• Copies of declarations and notifications submitted to UÇBS

• Carbon footprint calculation sheet, the method used and the source of emission factors

• ISO 14001, ISO 9001, ISO 45001 or ISO 50001 certificates and internal audit reports, if any

• Social indicators such as headcount, training hours and workplace accident records

• Governance documents such as management structure, ethics and anti-bribery policies

• Targets, their base year and tables tracking progress

What are the common mistakes in ESG reporting?

A common mistake in ESG reporting is presenting general, unsupported statements as if they were measured results. Phrases such as “nature-friendly”, “carbon neutral” or “completely green” may be perceived as greenwashing if they are not backed by measurable data and verification.

Other points to watch out for:

• Failing to restate comparisons with previous years when the base year or calculation method changes

• Using data from a single site and generalising the result to the whole company

• Not separating purchased green energy certificates or carbon offsets from actual emission reductions

• Including supplier data in the report without checking it

• Leaving data collection to a single person, so that records are lost when they leave

• Setting targets without specifying a metric and a timeframe

Notes for businesses in Antalya

In Antalya, ESG reporting is particularly relevant to tourism, agriculture and food exports, and construction. International tour operators and hotel chains may ask properties for data on energy, water, waste and social practices. Hotels should therefore keep the data they collect for sustainable tourism certification consistent with their ESG reporting.

Greenhouse growers, packaging firms and food businesses shipping to Europe may also receive requests from buyers for carbon and water use data. With COP31 set to take place in Antalya, sustainability claims made by businesses in the region are likely to attract more attention.

We offer ESG reporting consultancy as part of our sustainability consultancy service for businesses that want to set up a systematic reporting process and back their claims with data.

Frequently Asked Questions

Do small businesses also need to prepare an ESG report?

There may not be a legal obligation for every business; the scope of the requirement depends on the regulations in force and the size of the company. However, small businesses that supply large companies or export their products may also receive ESG data requests. Preparing a simple but evidence-based data set helps you stay ready for these requests.

How can greenwashing be avoided in a sustainability report?

The key to avoiding greenwashing is making sure every claim rests on measurable data, a clear calculation method and an archived document. Specific claims with clear boundaries should be used instead of vague, ambitious statements. Reporting negative indicators as well also increases credibility.

What does ESG reporting consultancy help with?

ESG reporting consultancy supports you in identifying material topics, setting up a data collection system, carrying out calculations such as the carbon footprint, and writing the report in line with the relevant standards. A consultant also helps organise the evidence file and prepare for the independent assurance process.

Is an ESG report the same as a sustainability report?

In practice, the two terms can be used interchangeably. An ESG report tends to focus on the measurable indicators that investors and financial institutions need, while a sustainability report may offer a broader narrative. Whatever it is called, its claims need to be backed by evidence.

Let's review your claims together

A transparent ESG report is built on traceable data and consistent record-keeping, not on ambitious wording. If you would like to review your sustainability claims or prepare your first report on an evidence-based footing, get in touch with our team and arrange an initial meeting.

Written by Okan Nas, Environmental Engineer, Asel Çevre Danışmanlık.