Sustainability requires evidence, not aspiration
Module · ESG and Sustainability
CSRD scope narrowed but the assurance requirement did not. The remaining population is larger, more visible, and has to produce audit-grade sustainability data out of systems that were never built to be audited.
Prophesee ESG gives every disclosed figure a lineage, chases the supplier data, and turns assurance into a query rather than a project.
Assured numbers, from unassured spreadsheets.
CSRD scope narrowed but the assurance requirement did not. The remaining population is larger, more visible, and has to produce audit-grade sustainability data out of systems that were never built to be audited.
Sources: PwC Global CSRD Survey (n=547) · Sphera 2025 Scope 3 Report (n=315) · Novata CSRD cost survey, 2024 · Directive (EU) 2026/470, in force 18 Mar 2026 · Accountancy Europe, Omnibus Explained.
Audit-grade by construction
NexusThe disclosed figure traces back to a spreadsheet and a person. Limited assurance needs a lineage a third party can follow from figure to source.
Each disclosed figure traces to its source system, transformation and evidence. The assurance conversation becomes a query rather than a project.
PulseSites and suppliers that have not submitted are discovered at consolidation, too late to chase, and supplier data cannot be compelled.
Missing site submissions, out-of-range values, methodology changes and late supplier returns raise alerts while there is still time to fix them.
ForesightInternal metrics are mapped to ESRS datapoints by a consultant, so coverage and gaps are a point in time rather than a live position.
Emissions and other metrics projected forward with confidence bands, so a target is a plan rather than a statement.
HorizonAbatement is funded without a projection, so nobody can show which action moved the number or whether the target is reachable.
Model the intervention, set the target, track actuals against plan, and show which action moved the number.
Turning sustainability data into trusted evidence
The disclosed figure traces back to a spreadsheet and a person. Limited assurance needs a lineage a third party can follow from figure to source.
NexusInternal metrics are mapped to ESRS datapoints by a consultant, so coverage and gaps are a point in time rather than a live position.
NexusSites and suppliers that have not submitted are discovered at consolidation, too late to chase, and supplier data cannot be compelled.
Pulse ForesightA boundary or emission factor changes and the prior year silently becomes wrong, because nothing links the methodology to the figures built on it.
Pulse NexusAbatement is funded without a projection, so nobody can show which action moved the number or whether the target is reachable.
Horizon12 AI applications that could be relevant
A sample of what becomes possible on the decision layer, not a fixed list: each application draws on the same data foundation and audit trail, and new ones are configured on the engines, not built from scratch.
Every disclosed figure traced to its source system, transformation and evidence.
The auditor question answered as a lookup, with the trail attached.
Internal metrics mapped to ESRS datapoints, with coverage and gaps shown.
Impact and financial materiality drafted from your own evidence, not a workshop.
Sites and suppliers that have not reported, raised while there is time to chase.
Reported figures checked against history, comparable sites and expected ranges.
Boundary, factor and methodology changes flagged before they become restatements.
Suppliers unlikely to return data in time, predicted and chased early.
Gaps filled with modelled estimates, marked as estimates with their uncertainty.
Emissions and other metrics projected forward with confidence bands and drivers.
Model an abatement action against the target and watch the projected curve move.
Actuals tracked against plan, so you can show which action moved the number.
A day in an evidence-led sustainability team
Today: The number came from a spreadsheet. Its source is a person.
NexusEach disclosed datapoint traced to its source system, its transformation and its evidence.
Today: Missing data is discovered at consolidation, too late to chase.
PulseMissing submissions and out-of-range values raised while there is still time to fix them.
Today: The target is a statement with no mechanism behind it.
ForesightEmissions projected forward with confidence bands, so a target is a plan rather than a statement.
Today: Assurance is a three-month evidence hunt.
NexusThe auditor asks a question. The answer is a lookup, not a three-month project.
Every number should explain itself.
Disclose with the trail attached
We agree the metric and the baseline in week one, and measure the result on your data.