Aligning SCS ESG Outputs with CSRD, SECR, CDP, and TCFD

Completing the SCS ESG Pillar assessment is more than an internal benchmarking exercise — it directly supports your organisation’s readiness for formal sustainability disclosures. The structure, outputs, and evidence generated through the Pillar process provide a strong foundation for reporting under leading global frameworks.

From Maturity to Disclosure

The ESG Pathway assessment is designed to map onto internationally recognised reporting expectations. Whether you're preparing for the Corporate Sustainability Reporting Directive (CSRD), Streamlined Energy and Carbon Reporting (SECR), Carbon Disclosure Project (CDP) submissions, or aligning to the Task Force on Climate-related Financial Disclosures (TCFD), the outputs from the ESG Pillar can help you meet core requirements.

This alignment works in three key ways:

1. Structured Themes and Outcomes Each ESG Pathway domain — Environmental, Social, and Governance — contains outcome-based questions that mirror key areas of focus in global disclosure frameworks. For instance:

   • Environmental themes in the Pillar (e.g. GHG emissions, resource efficiency) directly support CSRD and SECR metrics.

   • Governance maturity around board oversight, risk, and policy aligns well with TCFD principles.

   • Social topics (such as workforce wellbeing, training, and ethics) are relevant across GRI, CDP, and CSRD.

2. Evidence Collection and Validation During the assessment, organisations are encouraged (and at Silver/Gold levels, required) to collate policy documents, data sets, and internal records. These artefacts — such as emissions logs, diversity tracking, or board meeting minutes — are the same building blocks needed to prepare regulatory reports or respond to investor ESG requests. The moderation process, where applicable, enhances the credibility of this evidence and builds confidence in the reporting trail.

3. Narrative and Maturity Outputs The ESG Pathway generates narrative outputs and maturity scoring that can be adapted for sustainability sections in annual reports, ESG strategies, or integrated reports. The language used in outcome statements is deliberately disclosure-ready — helping internal teams frame their story clearly and consistently. This becomes especially valuable under CSRD or GRI, where organisations are expected to not just report performance, but also describe how sustainability is embedded into their strategy, risk management, and operational decisions.

Strategic Reporting Readiness

As ESG disclosure becomes mandatory for more companies — particularly under CSRD in Europe and climate-related disclosures in the UK — being able to connect internal ESG maturity to external reporting standards is essential. The ESG Pathway acts as that bridge.

Using the Pathway effectively allows you to:

• Understand where you already align with frameworks like CDP, SECR, or TCFD

• Identify gaps or weaknesses before disclosure deadlines

• Support materiality assessments and double materiality thinking (particularly relevant under CSRD)

• Create a reliable, auditable trail from ESG practice to published claims

Designed for Practical Application

Many organisations face ESG reporting with fragmented data, vague policies, and siloed responsibility. The Pillar assessment structure helps bring these threads together into a single, coherent view of maturity — one that can feed directly into formal reporting cycles.

The more robust your Pathway assessment, the smoother your transition to regulated disclosure will be. It also strengthens your positioning with customers, partners, and regulators who increasingly expect transparency, consistency, and evidence-backed sustainability claims.