Giudici (Mesa): Technology is a key ally in preparing ESG reports.

As Europe reviews its sustainability reporting regulations, it's not a good idea to wait for the legislative process to be finalized. Companies risk being delayed in developing processes to present themselves to the market with the transparency now required. Technology can be an ally in this regard. Not only is the new level of usability and efficiency afforded by the integration of Artificial Intelligence (AI) an opportunity that shouldn't scare businesses, but it also represents a chance for significant change. We spoke with Matteo Giudici , CEO of MESA, the sustainability software company named by Verdantix in its ranking of the top 20 global ESG vendors.

“With all the regulatory changes coming, technology can really lend a hand because it simplifies the work and processes of companies who can be prepared for requests that come not only from legislators, but from financial and commercial operators” underlines Giudici.

In a rapidly evolving and uncertain context, what role does technology play in helping companies improve sustainability communications?

It's important to understand that technology is a valuable resource for companies and can offer significant support, especially in changing environments. The use of IT tools significantly improves the way businesses operate, making processes more efficient. This change can be implemented without major investments and with minimal impact on existing organizational structures and processes. Yet it ultimately brings enormous benefits in terms of cost savings and efficiency.

When defining a new process, such as the introduction of sustainability reporting, it's important to incorporate technology into the operating model from the outset. Often, however, companies make the mistake of introducing it later, losing its leverage effect and wasting time and money reorganizing processes.

In the case of our reporting software, for example, it is not just an “empty” IT system.

What does he mean?

Anyone who needs to manage dual materiality or ESG reporting will find all the regulatory and methodological references already implemented. The process is guided: you don't start from scratch, you don't have to build everything with a waterfall approach, where you analyze, implement, and only then release the product.

With our solution, users can access the platform from day one and adapt the parameters to their business needs, taking into account specific impacts, risks, and opportunities, all within a pre-built, validated, and compliant framework.

Once key processes have been identified, for example, determining IROs (Impacts, Risks, and Opportunities) or compiling S1 forms, they are already integrated and standardized. Our technology, therefore, doesn't just provide tools: it already incorporates the processes, regulations, and methodological references. The client doesn't have to worry about this. Simply put, the value lies not only in the tool, but in the embedded knowledge.

What support can artificial intelligence provide in these types of tools?

It's fundamental. This is a crucial aspect that shouldn't be forgotten. We live in the age of generative artificial intelligence. It can no longer be ignored. A technology that doesn't natively integrate generative AI tools today is simply obsolete.

The AI ​​in our system supports the writing of quality indicators, thus improving the consistency and uniformity of documents, or by ensuring automatic checks on the entered data.

Our software uses artificial intelligence to help you better write quality indicators and make the document consistent. Another area where AI support is important is consistency checks on all entered data.

How does AI support consistency checking and verification of ESG data within the MESA platform?

Our system includes three levels of control, conceptually similar to those of financial compliance, to ensure data integrity and quality.

• The first level is real-time: when the user enters the data, the AI ​​checks that it is complete and consistent, also comparing it with the original sources.
• The second level comes into play once the report is completed: it checks that the sections are aligned with each other, and that there are no inconsistencies between text, indicators, and data.
• The third level is dedicated to internal auditing: our tools also support companies in this phase, activating structured review processes on ESG reports, monitoring data accuracy, action traceability, and regulatory compliance.

These controls are traceable, transparent, and adaptable to internal approval flows. They are designed not only to provide internal assurance, but also to facilitate auditors' work and offer greater external security.

Beyond the technological aspect, how much does reputation influence the positioning of a company like MESA?

It matters a lot. In a field like sustainability, where everything revolves around trust, credibility, and consistency, reputation is a key asset.

An often overlooked factor is the quality of the customer relationship: it's not just about selling a product, but about truly supporting companies along a complex journey. In this sense, the ability to listen, understand, and adapt is the foundation of everything.

In our case, our clients don't just choose software: they choose a partner. Our experience teaches us that being present, speaking the same cultural language, and building a direct relationship helps enormously. Being close to the client means not only offering technical support, but also being able to anticipate their needs and propose solutions that are in line with the regulatory context and the company's real priorities.

This is how you create value over time, and this is how you build a solid reputation.

The debate surrounding the CSRD has highlighted the risk of an overabundance of indicators to monitor. How can we understand which KPIs are truly important?

The point is precisely this: there's no point in trying to monitor everything. KPIs should be chosen carefully, starting with an analysis of the issues deemed truly relevant to the company. What makes the difference is dual materiality, which, if done well, provides a precise picture of what truly matters to the company, both in terms of external impact and internal risks and opportunities.

In our case, for example, the key KPIs concern human capital and reputation. If we lose key resources or brand trust, the impact isn't just ethical: it's financial. That's why, for example, for a service company like Mesa, we constantly monitor the gender pay gap, turnover, internal satisfaction, and gender equality. Likewise, a good market reputation generates new opportunities, partnerships, and solidity.

Other indicators that are relevant to us are those related to cybersecurity, because we handle sensitive data, and, obviously, those related to environmental impact.

That said, every company is unique. The important thing is that KPIs emerge from a coherent and customized analysis, not from a generic checklist. Our platforms, for example, directly link the materiality analysis to the selection of data points: if the context changes, the KPIs to be reported also change. This keeps the process dynamic, not static, and avoids falling into the trap of over-reporting.