Environmental, Social and
Governance (ESG)

Corporate sustainability and corporate social responsibility (CSR)

Corporate sustainability and corporate social responsibility (CSR) present major challenges for entrepreneurs in the real economy.

Our unique ESG Framework helps organisations achieve their ESG goals. Not only is the framework easy to understand and implement, it also has the potential to bring about fundamental change in your organisation.

This is what we stand for

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Large international network

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Expert knowledge

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Everything well arranged

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Comply with the law

Quote ESG Lorenz van der Vliet

"Companies that have genuinely integrated ESG into their ecosystem are undeniably already reaping the benefits."

Lorenz van der Vliet - Partner and accountant at Moore DRV

What Is ESG?

ESG stands for Environmental, Social and Governance. ‘Environmental’ refers to a company’s environmental impact, ‘social’ to how it deals with internal and external stakeholders (for example whether it has an HR policy of diversity and inclusion in place) and ‘governance’ to good governance. Good governance includes board commitment, the preparation of ESG policy, the appointment of process owners and the monitoring and reporting of the outcomes of policy and performance.

The term ESG is often used to describe the degree to which an organisation has embedded sustainability and CSR in its operations.








Our unique ESG Framework helps you set and where necessary adjust your environmental and sustainability goals.
Complete transparency about your environmental policy and the environmental frameworks in which you operate is vital for maintaining good relations with stakeholders and building a good reputation.

Inclusion, diversity, good working conditions, supply chain management and understanding your organisation’s impact on its surroundings are examples of corporate social responsibility.

Strong corporate governance is the cornerstone of any successful ESG strategy. Our ESG format provides clear steps to help you draw up and implement a strong ESG policy.


Global expertise in Moore ESG Framework

The Moore ESG Framework draws on the global expertise from across the Moore Global network. The result is a very pragmatic approach, while the valuable insights and facts about diverse industries thus gained enables peer reviews. A peer review checks how your situation compares with that of similar organisations within your sector of operation. This is crucial, as every sector faces different corporate sustainability opportunities and conditions.


The right balance

The challenge facing companies that set to work on ESG or sustainable development is to strike the right balance between economic development, social justice and environmental protection. We can assist you in this by giving you insight into the sustainability of your operations, by highlighting risks and opportunities and by advising on the policies required to bring about genuine change within your organisation. We use the unique Moore ESG Framework to this end.

We assist in ESG implementation by means of:

  • An assessment: establishing what you stand for and what you are aiming for, identifying what you are already doing and what still needs doing in that respect, exploring how your performance compares with that of your peers (peer review).
  • Strategy and implementation: defining the roadmap and strategy and assisting in their implementation.
  • Measurement and reporting: performing an internal audit to measure progress and preparing a report.
  • Audit and assurance: performing the audit and preparing the auditor’s report.
  • Optimisation: identifying the tax schemes and subsidies available and advising on technical improvements, for example.

ESG: nice-to-have or absolute necessity?

Entrepreneurs embed sustainability and CSR into their operations because they want to ‘do right by the world’. The term ESG is mostly used to highlight the assessment areas in focus, i.e. how ESG or corporate sustainability can increase, safeguard or undermine an organisation’s value. No wonder that ESG has aroused the interest of investors and other stakeholders. But there is more to it. In 2024, new legislation will come into force in the Netherlands requiring public interest entities to report their impact on their social, economic and natural environment. A year later, the same will be expected of large companies. As a result, corporate sustainability and being transparent about it are no longer nice-to-haves but have become an absolute necessity for organisations.

  • Risk management improvement

Organisations have to deal with their supply chain’s sustainability risks as well as their own. Organisations that embed ESG in their risk management enable their leaders to develop a robust and agile long-term strategy.

  • Boosting innovation

A sustainability-focused mindset produces innovative solutions.

  • Improved financial performance and access to capital

Companies applying solid sustainability standards can usually raise capital at lower cost, function better operationally and enjoy a higher value per share.

  • Strong reputation and good stakeholder relationships

Countless companies know from experience that ‘doing right’ generates sympathy and pays off. Other companies stand to lose their raison d’être for being major polluters, harming animals or not taking their responsibility as an employer.

  • Better position in the job market

There is a structural shortage of staff in the Netherlands, which is having a major impact on companies’ performance and development opportunities. Prospective employees prefer companies with a higher purpose, that take their responsibility as an employer seriously and operate sustainably.

Want to know more about ESG?

For more information about the value that Moore DRV can add for you in the area of ESG, leave your contact details here and we will contact you for a non-binding conversation.

Lorenz van der Vliet RA

Partner and auditor

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