The Mid Cap framework offers a structured ESG reporting framework, designed for mid-sized companies wishing to formalize the communication of their extra-financial performance. It is based on European standards (ESRS), while offering an adapted level of complexity, enabling ESG information to be structured around key sustainability issues.
This page presents an anonymized model inspired by a real report, to illustrate the structure and information expected in a Mid Cap report.
Download the complete anonymized Mid Cap report template (real example, all ESG sections included).
Structure of a Mid Cap report
A Mid Cap report is structured around major ESG themes, with an intermediate level of detail between VSME and CSRD.
Reporting perimeter (entities, countries), basis for report preparation, key company characteristics (activity, sales, headcount) and benchmark used (Mid Cap). The model also includes contextual elements such as ESG certifications or climate commitments.
Governance organization, decision-making bodies, corporate strategy, business model and value chain. The model highlights the integration of ESG issues into overall strategy and governance decisions.
Identification of ESG issues, analysis of impacts, risks and opportunities (IRO) and prioritization of material topics. The model is based on a structured dual materiality approach, with issues mapped and prioritized.
Climate risks, environmental policies and actions, emissions reduction targets, energy and GHG data, water, resources and waste. The model presents detailed indicators and associated action plans.
Workforce and breakdown, diversity and inclusion, training and development, health and safety, social dialogue. The model includes HR indicators and the policies in place to support employees.
Ethical policies, anti-corruption, governance practices and supplier management. The model describes compliance mechanisms, whistle-blowing mechanisms and responsible practices within the value chain.
Quantitative data (ESG KPIs) and qualitative information structured by ESG theme. The model includes detailed data tables (GHG, energy, water, social) enabling performance to be tracked over time.
Platform
Structure and manage your Midcap reporting with Kiosk
To support companies in the production of their Mid Cap reporting, we have designed a dedicated platform that enables :
- Centralize ESG data in a single repository
- Structuring reporting in accordance with ESRS requirements
- Track and monitor indicators over time
- Reliable data for audit work
- Produce a compliant and usable sustainability declaration
Kiosk by G.A.C. can help you structure your ESG data and produce Midcap-compliant sustainability reports.
