- AI-POWERED GAP ANALYSIS
Gap Analysis InsightX
An evidence-based gap analysis engine that reads your sustainability disclosures, identifies exactly where they fall short, and tells you what to prioritise first — indicator by indicator, page by page.
*Mock Representation of our Gap Analysis Report
AI GAP ANALYSIS INSIGHTX
Why it works differently
Page-level
Our AI tools assess your reports and score your ESG position, fast, evidence-backed, and traceable. A report is produced.
ranked
Gaps are prioritised by compliance impact, so effort goes where it matters most, not spread evenly across everything.
EVIDENCE-BACKED
Each recommendation is paired with the reasoning behind it, defensible outputs, not a black-box score.
INDICATOR-level
Assessment goes indicator by indicator, you see exactly which criteria are met, partially met, or missing.
- APPLICATION 1
InsightX for ISSB IFRS S1/S2
For ESG consultants and listed companies with ISSB disclosure obligation.
Why ISSB compliance is harder than it looks
SECTOR CHALLENGE
SUPPLY CHAIN COMPLEXITY
Industries with fragmented or SME-heavy supply chains, construction, transportation, face structural barriers to disclosure. Scope 1 and 2 emissions are difficult to track accurately when operations span many independent contractors and varied asset types.
UNIVERSAL CHALLENGE
Strategy disclosures feel commercially sensitive
Even top-performing PLCs consistently under-disclose on Strategy, Metrics & Targets. ISSB requirements touch financial position, business model, value chain, and decision-making, disclosures many companies treat as
commercially sensitive. The result: gaps in the very areas regulators and investors scrutinise most.
SYSTEMIC ISSUE
Poor performers face deeper barriers
Lagging companies rarely have a single gap. Disclosure shortfalls tend to reflect systemic issues, absent internal data infrastructure, unclear ownership of ESG reporting, or frameworks that were adopted nominally without being embedded in operations.
- Covers both IFRS S1 and S2 — together
- Low-hanging fruit identified first
- Paragraph-level traceability
- Traffic light completeness tracking
- Expert-curated, consistently applied
- Accelerates baseline readiness assessment
- APPLICATION 2
InsightX for FTSE4Good
Built for consultants, backed by experts
Indicator-by-indicator scoring
Runs through FTSE4Good indicators systematically — consultants see exactly which are met, partially met, or missing across each client's disclosure.
Page-referenced evidence
Each finding is traced to a specific passage in the source document, giving consultants defensible, auditable outputs to present to clients.
Impact-ranked gap list
Gaps are ranked by their effect on FTSE4Good score, so consultants can advise clients on where disclosure improvements will move the needle most.
Grounded in live methodology
Developed in partnership with Bursa Malaysia and informed by the same methodology used in Sustenyx's live consulting engagements.
WHAT YOU RECEIVE
Structured reports designed for action
Every report includes:
- Full indicator-by-indicator assessment across IFRS S1 and S2
- Traffic light and percentage completeness scores per requirement area
- Gap list sequenced by ease of disclosure (low-hanging fruit first)
- Paragraph-level citations for every finding
- Recommended disclosure improvements mapped to each gap
Designed to support:
- PLC baseline ISSB readiness assessment
- Consultant advisory and gap analysis deliverables
- Audit and assurance preparation
- Board and management ESG disclosure reporting
- FTSE4Good score improvement planning
FREQUENTLY ASKED QUESTIONS
What to expect
InsightX analyses sustainability reports and annual reports submitted by listed companies. For ISSB IFRS S1/S2 gap analysis, reports are assessed against the full set of disclosure requirements across both standards. For FTSE4Good gap analysis, reports are assessed against the FTSE4Good scoring methodology applicable to Bursa Malaysia-listed companies.
InsightX applies expert-curated assessment parameters consistently across every report, eliminating variation between reviewers and producing traceable, audit-ready outputs faster than manual review. Every finding cites the exact paragraph in the source document, so there is no ambiguity about what was assessed or how a conclusion was reached.
InsightX is designed as an aid for report preparers and consultants, not a substitute for professional judgement. Many provisions within IFRS S1 are principles-based and inherently require an exercise of judgement, including areas such as Materiality (S1.17–S1.19), Connected Information (S1.21–S1.23), Sources of Guidance (S1.54–S1.59), Judgement (S1.74–S1.76), and Measurement Uncertainty (S1.77–S1.82). For these provisions, InsightX identifies whether the relevant disclosures are present and flags gaps, but assessment of disclosure quality in judgement-sensitive areas remains the domain of the consultant or preparer.
InsightX is focused on compliance gap identification, it assesses whether required disclosures are present and where they fall short, rather than evaluating the quality of complex technical disclosures such as Scenario Analysis. For areas requiring deep qualitative verification, InsightX outputs are best used alongside expert advisory review.
InsightX for FTSE4Good is designed for use by ESG consultants running assessments on behalf of their clients. Listed companies looking for direct ESG disclosure support and FTSE4Good score improvement should explore the AI-SRA Sustainability Ratings Advisory Service.
Yes. Both applications are available through Sustenyx and can be run on the same report. Many consultants use both; particularly when a client has simultaneous ISSB compliance obligations and FTSE4Good improvement goals.
Gap analysis reports are delivered as structured documents with traffic light and percentage completeness scores, paragraph-cited findings, and sequenced recommendations. Speak to the Sustenyx team to discuss format, turnaround, and how outputs fit your engagement workflow.
Ready to put InsightX to work?
Speak to the Sustenyx team about your gap analysis requirements, whether you’re an ESG consultant, a listed company, or exploring ISSB readiness for the first time.