CSRD Primary Evidence

Bridging the "Value Chain Data Gap" with Visual Ground-Truth

As the EU Omnibus Directive (2026/470) takes full effect, the era of "self-declared" sustainability is over. Large EU corporations and their auditors now require Primary Evidence—traceable, timestamped, and verified data from the ground—to satisfy the "Limited Assurance" requirements of the CSRD.

MORK Verification provides European mid-market firms with the senior on-site oversight needed to turn vague supplier claims into auditable reporting assets.

The Problem:

Most companies still rely on Scope 3 estimations or unverified supplier surveys. In the 2026 regulatory environment, this is a significant financial and legal liability:

Audit Rejection:
External assurance providers (Auditors) are increasingly rejecting "proxy data" or "desktop surveys" for high-risk Asian sourcing hubs.
Greenwashing Litigation:
Inaccurate social or environmental claims in your annual report can lead to fines up to 3% of global turnover.
Contractual Risk:
Tier 1 buyers and investors are prioritizing partners who can provide documented Primary Evidence over those relying on "reasonable estimates."

The "Estimation" Risk

From Site to Statement

We follow a structured, professional protocol to ensure the data we collect is "Assurance-Ready."

Alignment:

we map the visit to your specific ESRS Materiality (e.g., E1 Climate, E2 Pollution, or S1 Labor Rights).

Verification:

A deep-dive site visit focused on the "Point of Origin"—verifying meters, discharge points, and workplace reality.

Delivery:

You receive a Primary Evidence Package structured for immediate integration into your Sustainability Statement.

Reconciliation:

We compare the supplier’s reported figures against the visual and operational truth observed on-site.

Our Workflow:

The MORK Deliverable:

For every engagement, we provide a structured package designed to be handed directly to your European assurance provider:

1. Executive Video Briefing:

Unedited, high-definition footage of key production areas, safety protocols, and environmental infrastructure.

2. Timestamped Photo Documentation:

Geotagged imagery linked to specific ESRS data points (e.g., waste storage, energy meters, dormitory conditions).

3. The Site Verification Report:

A 10–12 page technical document detailing operational reality versus documented claims.

4. Auditor-Ready Data Logs:

Structured summaries that help your auditor move from "Limited" to "Reasonable" assurance with confidence.

Your Audit Trail

Why MORK?

25 Years of Experience:
Factory audits often fail because junior staff follow a checklist. Jesper Sando Mork brings two decades of Asian executive experience to every visit, identifying the "shadow risks" that a standard checklist misses.
Total Independence:
We are not sourcing agents and have zero commercial ties to Asian suppliers. Our sole mandate is to provide you with the unfiltered operational truth.
The "Danish Eye" in Asia:
We combine European standards of integrity with deep local operational knowledge.
Information Cap Expertise:
We understand the Article 15 "Information Cap," ensuring we get the data you need without over-burdening your SME suppliers.

Seniority That Sees the Reality

Secure Your 2026 Reporting Cycle

Don't wait for your auditor to flag a "Data Gap" in your value chain. Ensure your Asian sourcing data is defensible, verified, and visual.

Request a Scoping Call