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Sustainability Reporting in the Retail Sector: A Practical Case Study

sustainability reporting in the Retail sector a practical case study
Jun 16, 2025

Sustainability Reporting in the Retail Sector: A Practical Case Study

Sustainability is becoming an increasingly strategic driver for the large-scale retail sector, which is now called upon to integrate environmental, social, and governance (ESG) criteria into its business models.

A concrete example of this commitment is the journey undertaken by COAL, which recently published its first Sustainability Report, covering the fiscal year 2024. This is a significant milestone that demonstrates the company’s dedication to enhancing transparency and accountability towards its stakeholders.

Pegaso Management was honored to support COAL throughout this important project, providing strategic, technical, and methodological expertise to help strengthen the company's ESG commitment. Our contribution specifically focused on:

  • Structuring the reporting framework in line with the CSRD Directive and European Sustainability Reporting Standards (ESRS);
  • Designing and managing the stakeholder engagement process;
  • Conducting the materiality assessment, including the identification of key issues and indicators;
  • Drafting and refining the report’s content in alignment with the most widely recognized European sustainability frameworks.

This project demonstrates that even in the retail sector, businesses can successfully embark on structured sustainability journeys, leveraging existing data, processes, and initiatives, while also developing new actions capable of generating long-term value.

 

WHAT CAN PEGASO DO FOR YOUR BUSINESS?

Through a Preliminary Sustainability Assessment, Pegaso Management helps companies understand their current ESG positioning and capabilities, identifying potential gaps and critical issues in order to define tailor-made sustainability reporting paths that are both compliant and effective.

Following the assessment, Pegaso supports companies through every phase of the sustainability reporting process:

  1. Stakeholder engagement
  2. Double materiality analysis
  3. Application of European standards and indicator selection
  4. Development of the reporting model and data collection process
  5. Monitoring of strategy and action plans
  6. Sustainability Report drafting
  7. Communication and disclosure strategies

Our expertise goes beyond sustainability reporting, encompassing cross-sectoral services that foster sustainable transformation and innovation across supply chains, processes, and products. Thanks to our integrated approach, we support companies from various industries in building sustainable and competitive value chains.

 

Looking for expert support or more details?
Our team is here to help. Contact us!
Pegaso Management Sustainability
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