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Sustainability

ESG Strategy & Disclosure

From materiality assessment to a board-approved ESG report aligned to GRI, IFRS S1/S2 and the FRA disclosure circulars — scored through the Integrys I-ESG™ model.

Typical duration
8–14 weeks
Frameworks
GRI · IFRS S1/S2 · TCFD
Regulator
FRA 108/2021 & 183/2022
Output
Report + 3-year roadmap
0Weighted pillars in the I-ESG™ model
0Point scoring scale, 0 to 100
0Stakeholder interviews in a typical materiality assessment

The I-ESG™ scoring model

A four-pillar weighted framework built specifically for the Egyptian regulatory environment. Integration is scored separately because a strategy that is not embedded in the business does not survive its first budget cycle.

EnvironmentalScope 1/2/3, energy, water, waste
30%
SocialSafety, labour, diversity, community
25%
GovernanceBoard, controls, anti-corruption, disclosure
30%
IntegrationBusiness value, alignment, implementation
15%

The six-step disclosure process

Materiality drives everything. A report that discloses what is easy to measure rather than what is material is the most common reason ESG reporting fails to convince investors.

01

Peer & regulatory scan

Benchmark disclosure practice in your sector and map every binding FRA, EGX and international requirement that applies to you.

Regulatory obligation map
02

Stakeholder engagement

Interview investors, regulators, employees, customers and suppliers to surface what each group actually considers material.

Engagement log
03

Materiality assessment

Plot each topic by business impact and stakeholder importance. Get the resulting matrix approved by the board, not just management.

Board-approved materiality matrix
04

Baseline & gap analysis

Score current performance against I-ESG™ and identify where data does not yet exist to report against material topics.

I-ESG™ baseline score
05

Strategy & roadmap

Set targets with owners and dates, and build the data infrastructure needed to report against them each cycle.

3-year ESG roadmap
06

Report & disclose

Produce the GRI-aligned report in Arabic and English, complete the FRA template and publish.

Bilingual sustainability report

What the regulator expects

FRA Decisions 108/2021 and 183/2022 moved ESG disclosure in Egypt from voluntary to mandatory for defined categories of company.

Completed FRA template

The disclosure template must be completed in full. Partial submission with blank fields is treated as non-disclosure.

Board accountability

The board must be visibly accountable for ESG oversight, with the mechanism documented in the governance section.

Comparable year on year

Figures must be restated consistently so performance can be tracked across reporting cycles.

Climate under IFRS S2

Climate-related risks and opportunities need governance, strategy, risk management and metrics — the four TCFD pillars carried into ISSB.

Need this assessed for your organisation?

Every engagement is led by a senior practitioner and closes with documented, regulator-ready evidence of what was built.

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