Sustainability Reporting: GRI, CSRD and ESRS, plus ESG Data Management

Sustainability Reporting: GRI, CSRD and ESRS, plus ESG Data Management
Product Description

Positive Organizations produces GRI-aligned and CSRD-compliant sustainability reports for pharmaceutical companies and their suppliers.


Following the Omnibus I Directive (EU) 2026/470, mandatory ESRS reporting now applies to undertakings with more than 1,000 employees and over EUR 450 million turnover, and revised, simplified ESRS apply to financial years beginning on or after 1 January 2027, with early adoption permitted. Companies outside that scope report voluntarily under GRI or the VSME standard, and are still asked for the data by in-scope customers.


We run the materiality analysis, build the data collection process, draft the report and support GRI alignment verification or third-party limited assurance.


We also assess, select and implement ESG data management platforms, and train your team to run them.

Positive Organizations

  • Country/Region:
    Switzerland
  • On CPHI since:
    2026
  • Certificates:
    1
  • Employees:
    1 - 24
Company types
Consultancy
Primary activities
Other
Regulatory Affairs
Specifications
  • Details
    Standards: ESRS as revised by the delegated act of July 2026, GRI Universal Standards 1, 2 and 3 (2021) with topic standards, GRI-ESRS Interoperability Index, VSME voluntary standard, limited assurance under CSRD.


    Scope: double materiality assessment with stakeholder engagement; data point mapping and gap analysis; data collection process and controls; report drafting and design; GRI content index; alignment verification or assurance readiness support; ESG data platform needs assessment, vendor evaluation and selection, implementation and user training.


    Deliverables: materiality matrix, reporting data model, full sustainability report, GRI index, assurance evidence file, configured ESG data platform.


    Application areas: pharma and biotech groups in CSRD scope, and CDMOs and suppliers reporting voluntarily or on customer request.
  • Selling Points
    Green Product; International Approvals/Standards; Quality Service; - Reports built for assurance from the first draft, not retrofitted
    - Current on Omnibus I: correct scope, timing and simplified ESRS datapoints
    - GRI and ESRS handled together using the official interoperability mapping
    - Materiality grounded in pharma-specific topics: patient access, product quality, API supply security, water and pharmaceuticals in the environment
    - Data platform selected on your needs, vendor-neutral
    - Your team trained to run the next cycle in-house
  • Supplied from
    Switzerland

Positive Organizations

  • Country/Region:
    Switzerland
  • On CPHI since:
    2026
  • Certificates:
    1
  • Employees:
    1 - 24
Company types
Consultancy
Primary activities
Other
Regulatory Affairs

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