Luisa Zabel
Consultant
About the client
PLUS is a supermarket chain that now has more than 500 stores in the Netherlands. PLUS stands for good food, the neighborhood, and looking out for one another.
About the project
PLUS asked 2BHonest to identify material ESG topics and assess its reporting readiness, and to develop an action plan to ensure compliance with the requirements of the Corporate Sustainability Reporting Directive (CSRD) by 2026.
Work
We began with a thorough internal and external analysis to identify the key ESG themes in the sector. We then validated these themes through interviews with internal and external stakeholders, resulting in a precise shortlist of relevant ESG topics.
Using this information, we organized workshops to identify and assess the impact and financial materiality of the selected topics. We also evaluated PLUS’s readiness for reporting by identifying the requirements for CSRD reporting.
Based on these comprehensive analyses and evaluations, we developed an action plan, prioritizing the most important actions to ensure we are ready for CSRD reporting by 2026. Finally, we established a CSRD governance structure to clearly define roles and responsibilities within the organization.
Result
These efforts enable PLUS to assess the current situation more accurately, plan ahead, and prioritize essential steps for the future.
Throughout our collaboration with 2BHonest, it didn’t feel like they were simply carrying out an assignment for us. We truly worked together as a team in a way that aligns with PLUS’s values. Together, we conducted our dual materiality analysis and CSRD gap analysis and developed a CSRD action plan.
Marieke Hoffmann — ESG officer at PLUS
Impact makers
From ambition to action
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