Nicolas Heath is a Partner in ERM's London office, where he advises boards and executive teams on sustainability strategy, reporting and regulation. Over the past decade he has helped companies across Europe, the Middle East and Latin America respond to fast-moving requirements, from the EU's CSRD and ESRS to the ISSB standards and the incoming UK Sustainability Reporting Standards, turning disclosure obligations into clearer strategy, stronger governance and measurable value.
Nicolas specialises in materiality assessments and has worked with technology, manufacturing, chemical and pharmaceutical companies to design reporting approaches that stand up to assurance. He led ERM's work with the CIA on its new Sustainability Reporting Handbook for members. He is a guest lecturer on materiality for the University of Cambridge's Master of Studies in Sustainability Leadership (CISL), and joined ERM through its acquisition of the strategy consultancy SustainAbility.

