Build an assurance-ready ESG report.
Use the information and working papers developed throughout Modules 7–10 to prepare Norelia Foods & Packaging Group’s ESG report, supporting reporting file and board approval recommendation.
One integrated project, built progressively.
The capstone is submitted once, but it should not be completed in one sitting. Bring forward the work produced in Modules 7–10, update it for the final Norelia scenario and make sure every part of the submission tells the same story.
Integrate, do not concatenate
Do not simply place earlier assignments into one folder. Reconcile boundaries, definitions, figures, claims and decisions across the complete package.
Show professional judgement
Where information is incomplete, record the gap and decide whether to qualify, defer or withhold the disclosure. Never invent evidence.
Make the audit trail visible
Connect every material figure and claim to its method, control, evidence reference, review status and final approval decision.
Download the complete Norelia reporting pack.
Keep the files together and maintain version control. The final management update changes several figures, claims and reporting decisions.
Norelia Final Reporting Pack
Company profile, boundary, material matters, performance data, targets, evidence status and the final management update.
ESG Report Template
A structured report shell with drafting prompts, performance tables and final quality-review questions.
ESG Reporting Workbook
Fourteen connected tabs covering requirements, materiality, IROs, KPIs, data, methods, controls, evidence, claims and assurance.
Board and Assurance Pack
Claims review, assurance-readiness assessment, publication issues, board paper and sign-off record.
Prefer one download?Download all four learner files together and save a clean master copy before you begin.
Download the complete packComplete the capstone in six controlled stages.
Open each stage for the instructions and completion checklist. The checkboxes help you organise your work but do not replace the final submission checklist inside the workbook.
01Establish the reporting foundationReporting basis, boundary and requirementsNot complete
Your task
Confirm what Norelia is reporting, for whom, under which criteria and within which boundary. Reconcile the acquisition of EcoPack, the Anatolia joint venture and value-chain coverage before drafting disclosures.
- State the reporting purpose, period, audience and publication date.
- Define organisational, operational and value-chain boundaries.
- Determine the treatment of EcoPack from 1 October 2026.
- Map GRI, ISSB-alignment and other applicable requirements.
- Record partial disclosures, omissions and explanations.
Completion check
02Confirm what must be reportedMateriality, stakeholders and impacts, risks and opportunitiesNot complete
Your task
Bring together the materiality process and stakeholder evidence. Connect every approved material matter to the impacts, risks, opportunities, management response and intended disclosure.
- Confirm the materiality methodology and thresholds.
- Record affected stakeholders and evidence used.
- Review omitted topics and management overrides.
- Complete the IRO register across the value chain and time horizons.
- Connect material matters to policies, actions, targets and metrics.
Completion check
03Build the controlled reporting evidenceKPIs, data, methodologies, controls and evidenceNot complete
Your task
Resolve the final management update and create a traceable dataset. Update every affected calculation, method, control and evidence reference before using a figure in the report.
- Correct Scope 1 emissions for the refrigerant leak.
- Decide how reliable EcoPack data enter the group totals.
- Review estimates, Scope 3 coverage and comparative limitations.
- Correct the defensible certified cocoa proportion.
- Assess the two unresolved spreadsheet review controls.
- Link each material figure to suitable supporting evidence.
Completion check
04Assemble the ESG reportNarrative disclosures, performance data and content indexNot complete
Your task
Produce a coherent ESG report of approximately 5,000–7,000 words, excluding tables and appendices. Use the report template as a structure, not as a script.
- Explain governance, strategy, material IROs and management approach.
- Report policies, actions, resources, targets and performance.
- Present comparative data with methods and limitations.
- Disclose the contractor fatality and other negative developments fairly.
- Distinguish approved targets from ambitions under assessment.
- Complete the disclosure content index against the final report version.
Completion check
05Challenge the reportClaims, greenwashing risks and assurance readinessNot complete
Your task
Review the final-format report as a reader, reviewer and assurance practitioner would. Test the complete net impression of claims and determine whether the reporting file is ready for review.
- Review all eight claims proposed by Corporate Affairs.
- Assess imagery, headlines, qualifications and omitted context.
- Resolve recyclable packaging, zero waste, safety, cocoa and net-zero wording.
- Assess criteria, traceability, controls, evidence and management representations.
- Separate assurance blockers from improvements for the next cycle.
Completion check
06Recommend approval and submitBoard briefing, final review and one consolidated submissionNot complete
Your task
Prepare the board briefing and decide whether to recommend approval, conditional approval or deferral. Then perform a final cross-file consistency review and submit the three required files.
- Summarise significant judgements, changes and adverse developments.
- Identify legal, regulatory and specialist referrals.
- Separate publication blockers, approval conditions and future improvements.
- State the decision requested from the board committee.
- Lock version numbers and confirm the final file names.
Completion check
Credibility and traceability matter more than length.
You are not expected to produce an artificial 100-page publication. The assessment focuses on whether the report and supporting file demonstrate professional competence.
Submit the completed project in one final package.
The supporting schedules remain inside the workbook. This keeps the submission manageable while preserving the full reporting audit trail.
Before you submit.
Do I have to complete the capstone in one sitting?
No. Complete it progressively through the six studio stages. Your browser can remember the checklist on this device, but your actual work must be saved in the downloaded files.
May I reuse assignments completed in Modules 7–10?
Yes. That is the intended approach. However, you must update and reconcile them against the final Norelia reporting pack. Earlier figures, boundaries and decisions may no longer be correct.
What should I do when the case does not provide enough evidence?
Record the gap, explain why it matters, identify what evidence is required and decide whether the disclosure should be qualified, deferred or withheld. Do not invent information.
Must my report claim full compliance with GRI, ISSB or ESRS?
No. State the reporting basis that the evidence supports. You may reference standards and explain alignment without claiming full compliance. Unsupported compliance claims will weaken the submission.
Is graphic design part of the assessment?
The report should be professional, readable and accessible, but you are not assessed as a graphic designer. Clear structure, balanced disclosures, usable tables and consistent navigation matter more than decorative design.
Can I recommend that the board defer publication?
Yes, if your evidence supports that conclusion. Conditional approval or deferral may be appropriate when a material publication or assurance blocker remains unresolved. Explain the issue, required action and decision authority.
Start with the evidence. Finish with a report that can withstand challenge.
Download the learner pack, save your master files and begin with Stage 1. The strongest submissions are not the longest. They are the ones in which every important statement can be explained, traced and defended.