Finance · Sustainability · Transformation

Making sense of your numbers, adding value to your impacts

Reconcile · Optimize · Execute

Finance & Sustainability Consolidation & Reporting Interim CFO Transformation Change Management CSRD / ESG

TESODE helps companies align Finance & Sustainability: financial consolidation, ESG & CSRD reporting, performance management and optimisation, organisational transformation.

Explore our services Let's talk
6x
Climate-related investments are 6 times more likely to grow revenue than to reduce it
PwC 28th Annual Global CEO Survey, 2025 · 4,701 CEOs surveyed
70%
of companies believe sustainability reporting creates value when integrated into strategy and risk management
PwC Global Sustainability Disclosure Survey, 2025 · 496 companies across 40 countries
2x
Companies most committed to sustainability are 2 times more likely to meet their revenue targets, with better EBITDA margins
Des Enjeux & des Hommes × Mouvement Impact France, Oct 2025 · 277 companies
A unique dual expertise

Finance & Sustainability: two expertises, one vision

Raul NORIEGA is one of the rare consultants who master both financial rigour and sustainability challenges at the same time. A rare combination, at the service of your global performance.

📊

Consolidation & Financial Reporting

Design and management of robust consolidation processes, data reliability and clear reporting production for management and investors.

  • Group and subsidiary accounts consolidation
  • Financial and extra-financial reporting
  • Dashboards and performance KPIs
  • Data reliability and traceability
🏢

Interim CFO & Financial Direction

Operational support as an Interim CFO: financial strategy, business plan, investor relations and performance management.

  • Financial strategy and business plan
  • Financing optimisation
  • Bank and investor relations
  • Financial governance
🔄

Transformation & Change Management

Management of financial and organisational transformation projects, with a results-oriented approach and team engagement.

  • Transformation project management
  • Change management and cultural adoption
  • Finance / Sustainability / Operations coordination
  • Stakeholder engagement
📈

Performance Monitoring & CAPEX

Implementation of rigorous monitoring processes for projects and investments, from idea to deployment, with quantification of financial and extra-financial impacts.

  • Financial monitoring of projects and CAPEX
  • Scenario simulation and trade-off analysis
  • Impact identification and quantification
  • Setting up success indicators
📋

Extra-financial Reporting & CSRD

Comprehensive support for CSRD and ESRS compliance: double materiality, IROs, data collection and reliability.

  • Double materiality analysis
  • IRO identification (Impacts, Risks, Opportunities)
  • Building first extra-financial reports
  • Implementation of data collection processes
Read the full analysis: aligning Finance & Sustainability →
🎯

Sustainability Indicators & Methodology

Building a sustainability indicator framework aligned with strategy, regulation and stakeholder expectations.

  • ESG indicator identification and prioritisation
  • Dedicated governance, roles & responsibilities
  • KPI deployment across the organisation
  • Documentation and traceability
🤝

Finance & Sustainability Executive Support

Coordination and dialogue between Finance and Sustainability functions to deliver a sustainability policy efficiently and profitably.

  • Clarifying roles and interfaces
  • Building ESG business cases
  • Aligning Finance / Sustainability / Operations
  • Integrating ESG criteria into decision-making
⚖️

Sustainability Regulations & Compliance

Regulatory watch and support across the European sustainability framework to anticipate obligations and secure compliance.

  • CSRD, ESRS, EU Taxonomy
  • Non-financial statements and GRI reporting
  • Training Finance and Sustainability teams
  • ESG data audit and control
The context

Companies facing sustainability pressure

The pressure exerted by sustainability challenges leads companies to transform deeply. Finance and Sustainability functions now play a central role in this strategic shift.

New regulations like the CSRD, along with investor and consumer expectations, require growing integration of ESG criteria in governance and decision-making.

82%

of investors want ESG criteria integration

PwC Global Investor ESG Survey 2021

83%

of consumers believe companies should define sustainability strategies

PwC ESG Consumer Intelligence Series

54%

of companies will commit to carbon neutrality

PwC 25th CEO Survey

Our services

Services perfectly tailored to your needs

Four areas of expertise to support you from strategy to execution.

📊

Sustainability Indicators & Methodology

Building an ESG indicator framework that is consistent, reliable and auditable, aligned with your regulatory obligations and strategic ambitions.

Collect information on potential indicators
Identify and prioritise the most relevant indicators
Document for better traceability and auditability
Your benefits

Consistency, clear governance, strategic alignment

🤝

Finance & Sustainability Executive Support

Coordination and dialogue between Finance and Sustainability functions to execute your sustainability policy efficiently and profitably.

Step back and drive proposals forward
Accelerate the ecological and social transition
Build budgets, business plans and ESG business cases
Your benefits

Best investment decisions · Peace of mind · Recognised business partner

🎯

Project Performance Management

Rigorous management of transformation projects from idea to deployment. Average failure rate of transformation projects: 60%. We create the conditions for success.

Prioritise and quantify financial, social and environmental impacts
Simulate scenarios with stakeholders
Implement robust end-to-end monitoring
Your benefits

Optimised investments · Stakeholder buy-in · Robust monitoring

📋

Regulations & CSRD Compliance

The new regulations (CSRD, Taxonomy, ESRS) affect all companies, directly or through their value chain. Anticipate and secure your compliance.

Define obligations: materiality, IROs, scope
Implement data collection and training processes
Produce first extra-financial reports
Your benefits

Compliant reporting · Optimal processes · Lasting expertise

What they say

LinkedIn Recommendations

Professionals who have worked with Raul NORIEGA share their experience of his expertise and commitment.

“

Highly committed, Raul contributed to improving collaboration between the Finance and Sustainability teams through his expertise and engagement. His sense of teamwork and his ability to listen fostered strong collaboration and contributed to the project's success.

LT
Laurent Thuret
Group HSE & Sustainability Director – SGD Pharma
Client · April 2026
Verified LinkedIn recommendation
“

Raul consistently combined rigorous attention to detail with the ability to communicate complex issues simply, ensuring that the ELT, board members, executive peers, and operational teams were aligned and informed. Despite pressure and constraints, Raul remained composed and solution-oriented, guiding the ELT through difficult decisions without losing sight of long-term objectives.

AL
Aurélien Lambert
Director at Control Risks · Affiliate Professor at Sciences Po
Client · October 2025
Verified LinkedIn recommendation
“

I had the pleasure of managing Raul for several years when we were working in AXA, and I highly recommend him as a financial expert as well as a confirmed manager. Raul was a key contributor to the building of our new internal strategic team. He is able to work under high pressure without losing his smile. He is reliable, loves teamwork, and his financial skills make him an asset for any organization he works for.

AV
Anne Vicq-Appas
IT Infrastructure Director – Allianz France
Direct manager · October 2025
Verified LinkedIn recommendation
“

Raul is a good leader with passion, expertise in financial analysis, reporting and consolidating with transformative mindset!

MN
Mizue NAKANE
Head of Strategy – AXA Japan
Under Raul's direct supervision · October 2025
Verified LinkedIn recommendation
Publications & Insights

Expert articles

My analyses on Finance & Sustainability alignment, CSRD, double materiality, performance management and organisational transformation.

Episode 03 · Integrate & steer

Integrate & steer: consolidation at the service of global performance

Contributions, cascading governance, StratPlan-Budget-Forecast-Actual-Decision cycle: mini-series conclusion on Finance → Sustainability transposition.

Read the article →
Episode 02 · Consolidate & analyse

Consolidating sustainability: much more than adding up tonnes of CO₂

Financial vs CSRD scope, Scope 1-2-3 double counting, variance analysis, Finance-Sustainability reconciliation, green CAPEX traceability.

Read the article →
Episode 01 · Reliable data

Sustainability reporting and financial consolidation: what if ESG data could learn from Finance?

Instructions, controls, validation workflow, audit trail: what financial consolidation has already solved and can be intelligently transposed to sustainability reporting.

Read the article →
Article · CSRD

CSRD: aligning Finance and Sustainability

The 4 CSRD requirements, the common Finance/Sustainability foundation to build, and 3 questions to ask before the auditor arrives.

Read the article →
Article · Strategy

Double materiality: obligation or strategic compass?

Complete method: 3 steps (identify, assess, prioritise), 4 key benefits and TESODE's 3-pillar support approach.

Read the article →
4 additional articles are available in French only for now — see all articles (French) →
Raul NORIEGA - Finance & Sustainability Expert, TESODE Founder
Certification
GRI Certified
Our founder

Raul NORIEGA

Finance & Sustainability Expert · Interim CFO · Transformation · Founder of TESODE

Raul NORIEGA brings dual expertise in Finance and Sustainability, backed by solid experience as CFO within large international groups, both at headquarters and in subsidiaries.

His financial expertise covers consolidation and financial reporting, building business plans, performance management and financing optimisation. He has led several transformation projects and change management initiatives, coordinating multidisciplinary teams in complex environments.

His GRI certification (Global Reporting International) and training on ecological transition complement his Executive MBA from EMLYON, providing a holistic understanding of sustainability impacts across all business functions.

This unique dual expertise makes him the bridge between Finance and Sustainability functions, accelerating the execution of sustainability policies in an efficient and profitable way.

Executive MBA EMLYON Certification GRI Financial consolidation Interim CFO Transformation & Change CSRD / ESG Sustainable finance
What guides us

Our values

The foundation on which we deliver bespoke services to our clients.

🔍

Transparency

A relationship built on clarity, honesty and readability of every action and recommendation.

⭐

Professionalism

High-level expertise, methodological rigour and a constant commitment to excellence.

👂

Listening

A tailored approach, built on your reality, your constraints and your ambitions.

📈 Report & Consolidate
🔄 Manage transformation
💹 Improve performance
Let's talk

Contact us

Want to know more about our services or discuss your Finance or Sustainability project? We're all ears.

📞
+33 6 47 69 02 85
✉️
raul.noriega@tesode.com
in
linkedin.com/in/raul-noriega

Send us a message