01
Client context
The firm saw rising regulatory interest in sustainability reporting and considered a new service line.
02
Business challenge
It was unclear how quickly demand would develop and what clients would pay.
03
Research objective & questions
Size demand, define the service scope and recommend a build approach.
- Which companies need sustainability reporting support, and when?
- What services do they expect — readiness, reporting, assurance?
- Who are the competitors?
- What fee levels and team are needed?
04
Methodology & approach
- Regulatory review
- Reporting requirements and timelines.
- CFO and sustainability lead interviews
- Needs and buying behaviour.
- Competitor review
- Service offers and positioning.
- Demand model
- Target companies by size and timing.
05
Sample & geography
- ~25 client-side interviews
- ~6 expert interviews
- Geography — India
06
Key findings
- Listed companies needed readiness support first, followed by assurance.
- Clients preferred advisors who understood both finance and operations.
- Large firms dominated large accounts; mid-sized companies were under-served.
- Data collection was the biggest client pain point.
07
Business implications
- Launch with readiness assessments for mid-sized listed companies.
- Build a data collection toolkit as a differentiator.
- Phase assurance capability as regulations take effect.
08
Outcome
The firm received a demand assessment, service design and phased team plan.
Example engagement — Shows how Hoog approaches this type of question. Not a specific client project. Findings are directional.