Investors are increasingly using ESG disclosures to inform investment decisions. The ESG Disclosure Score is a percentage figure that represents your aggregated level of disclosure against quantitative ESG data points drawn from global standards, that are considered to be most relevant for your industry.

Use this quick online assessment tool to understand your current performance and identify what additional metrics could be disclosed to help give investors a clearer picture.

If you are unclear about what it means to disclose in any of the areas outlined within the tool, please check the 'Criteria for Disclosure' before answering.


Please note: This estimation is for illustrative purposes only. Contact us to learn more about ESG disclosure

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This enables us to identify the most relevant ESG disclosure areas for your company. If your industry sector is not shown, please select the option closest to your own.

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Carbon emissions


Criteria for disclosure
Three years of total operational Green House Gas (GHG) emissions data (Scope 1 & 2) is disclosed, typically via CDP (see below)..
Scope 1 emissions are direct emissions from company owned or controlled sources. Scope 2 emissions are indirect emissions from the generation of purchased energy.
Scope 1 emissions should include a breakdown by GHG type with a gross figure for each GHG and the Global Warming Potential for that gas.
CDP (formerly the Carbon Disclosure Project) manages one of the most widely used international standards for reporting emissions.
Other global standards include TCFD (Taskforce for Climate-related Financial Disclosure); GRI (Global Reporting Initiative) section 305-1 & 305-2 and SASB (Sustainability Accounting Standards Board) section 110a.1.
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Does your company disclose data on its carbon emissions in line with the criteria?

Energy Use


Criteria for disclosure
Three years of total energy consumption data is disclosed. Typically, this may be data that is disclosed to CDP (see below)..
A single, combined figure for all fuel sources i.e. electricity, gas, fuel, measured in kilowatt hours (kWh) of energy is preferred.
If fuel sources are separated this should be clear and use comparable units.
Companies should include their data centres in their disclosure.
Key global standards for this include SASB (Sustainability Accounting Standards Board) section 130a.1, GRI (Global Reporting Initiative) section 302-1 and CDP (Carbon Disclosure Project).
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Does your company disclose data on its energy use in line with the criteria?

Hazardous waste


Criteria for disclosure
Disclosure of three years of hazardous waste generation (tonnes). This refers to substances released to land and water only: those released to air such as Green House Gases, Sox & NOx should be reported separately..
Hazardous waste is usually treated / diverted for treatment (sometimes it is clinical waste which is incinerated) and disposed of separately to other wastes.
Clarity and transparency is vital in your disclosure, being as specific as possible, reflecting recognised categories of hazardous waste.
Key global standards for this include SASB (Sustainability Accounting Standards Board) section150a.1 and GRI (Global Reporting Initiative) section 306-2.
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Does your company disclose data on its hazardous waste in line with the criteria?

Non-recycled waste


Criteria for disclosure
Disclosure of three years of non-recycled waste generation (tonnes).
This is generally waste that is sent to landfill or incinerated..
It is important to differentiate between that which is treated, recycled and not recycled in order for this to be considered as disclosed.
Normalized data such as non-recycled waste per unit of revenue is acceptable, provided that it can be consolidated to a corporate level.
Providing granular data in addition to a consolidated figure is particularly useful for certain industries. However, if it is disclosed in multiple different units, e.g. 100 tonnes of scrap, 500 litres of oil, 20 pieces of car body etc, it is vital to highlight the relevance to the production process.
Key global standards for this include GRI (Global Reporting Initiative) section 306-2 and SASB (Sustainability Accounting Standards Board) section 150a.1.
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Does your company disclose data on its non-recycled waste in line with the criteria?

Recycled waste


Criteria for disclosure
Disclosure of three years of waste recycled (tonnes).
. This would include waste that is re-used as it is, as well as waste that goes through a recycling process as it may have ended up in landfill otherwise. This includes waste recovered, e.g. spread on land, or composted.
It is important to differentiate between waste that is treated, recycled and not recycled in order for this to be considered as disclosed, using consistent measurement (tonnes).
It cannot be considered disclosed if data is inconsistently measured - as this makes it difficult for an investor to consolidate. Similarly, if data is broken down by site/division/operations without an explanation of how much of the business they represent, investors cannot reasonably establish that it represents 100% of operations.
Key global standards for this include SASB (Sustainability Accounting Standards Board) section 150a.1 and GRI (Global Reporting Initiative) section 306-2.
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Does your company disclose data on its recycled waste in line with the criteria?

Environmental fines


Criteria for disclosure
Total costs of environmental fines and penalties during financial year..
Figures must be specific and complete.
A clear, specific and complete statement that no fines were levied to any part of the business or its subsidiaries is required to give confidence of zero fines, e.g. "There were no public sanctions and/or penalties imposed on the Company and its subsidiaries, Directors or Management by the relevant regulatory bodies during the financial year ended..."
Responses such as ‘no significant fines’ is considered as non-disclosure, unless clearly linked to a specific disclosure standard such as GRI, which does provide for minimum thresholds for some industries.
Further details can be found from the GRI (Global Reporting Initiative) section 307-1.
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Does your company disclose data on its environmental fines in line with the criteria?

Environmental management


Criteria for disclosure
Percentage of sites covered by recognised environmental management systems such as ISO14001 or EMAS..
An example of this would be: Widget plc has four sites (A1, A2, A3, A4), of these 2 sites (A2, A3) are certified to ISO14001. A1 contributes to 50% revenues, A2 contributes to 20% revenues, A3 & A4 contributes to 15% each.
ISO 14001 is a systematic framework to manage the immediate and long-term environmental impacts of an organisation’s products, services and processes to help organisations: minimise their environmental footprint; diminish the risk of pollution incidents; provide operational improvements; ensure compliance with relevant environmental legislation; and develop their business in a sustainable manner.
EMAS (the EU Eco-Management and Audit Scheme) is a premium management instrument developed by the European Commission for companies and other organisations to evaluate, report, and improve their environmental performance. EMAS is open to every type of organisation eager to improve its environmental performance. It spans all economic and service sectors and is applicable worldwide.
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Does your company disclose data on its environmental management in line with the criteria?

NOx emissions


Criteria for disclosure
Disclosure of three years of NOx emissions (tonnes)..
Key global standards for this include SASB (Sustainability Accounting Standards Board) and GRI (Global Reporting Initiative).
NB: Under the Global Reporting Initiative (section EN20) NOx emissions are captured with SOx, however to count as disclosed, SOx and NOx figures must be reported separately.
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Does your company disclose data on its NOx emissions in line with the criteria?

SOx emissions


Criteria for disclosure
Disclosure of three years of SOx emissions (tonnes)..
Key global standards for this include SASB (Sustainability Accounting Standards Board) and GRI (Global Reporting Initiative).
NB: Under the Global Reporting Initiative (section EN20) SOx emissions are captured with NOx, however to count as disclosed, SOx and NOx figures must be reported separately.
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Does your company disclose data on its SOx emissions in line with the criteria?

VOC (volatile organic compound) emissions


Criteria for disclosure
Disclosure of three years of volatile organic compounds (VOC) emissions (kilograms)..
VOC’s are compounds such as Benzine.
VOC’s should be disclosed separately rather than consolidated.
Normalized data such as emissions per unit production is acceptable, provided your company only produces one thing (e.g. cars, aircraft, computers, etc).
Key global standards for this include SASB (Sustainability Accounting Standards Board) section 120a.1 and GRI (Global Reporting Initiative) section 305-7.
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Does your company disclose data on its VOC emissions in line with the criteria?

Water Use


Criteria for disclosure
CDP (Carbon Disclosure Project) Three years of total water use is disclosed in an appropriate, consistently measured unit, including both freshwater and salt water..
Best practice is to disclose water data separated into water withdrawal, water used and water discharged (at same levels of quality).
Normalized data such as water use per unit of production is acceptable provided your company only produces one thing, e.g. cars, aircraft, computers, etc, otherwise water consumption per unit of revenue can be accepted irrespective of the number of types of products produced - as revenue can be consolidated at a corporate level
This data should be relevant to your business and may be in more relevant units e.g. a water utility company may report in litres/day.
Key global standards for this include SASB (Sustainability Accounting Standards Board) section 140a.1, GRI (Global Reporting Initiative) section 303-1 and CDP (Carbon Disclosure Project).
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Does your company disclose data on its water use in line with the criteria?

Water recycled


Criteria for disclosure
Percentage of water recycled for use within your own operations..
This should be a total consolidated percentage figure for the organisation as a whole.
Key global standards for this include SASB (Sustainability Accounting Standards Board) section 140a.1, GRI (Global Reporting Initiative) section 303-1 and CDP (Carbon Disclosure Project).
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Does your company disclose data on its water recycled in line with the criteria?

Charitable donations


Criteria for disclosure
Total amount of corporate or group donations and community investments made to registered not-for-profit organisations..
An aggregated figure for donations across global operations should be provided, including cash donations, in-kind donations and voluntary hours using a consistent monetary value equivalent.
In-kind donations include products and services.
Key global standards for this GRI (Global Reporting Initiative) section 201-1 provides a consistent global standard for this.
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Does your company disclose data on its charitable donations in line with the criteria?

Health and safety management


Criteria for disclosure
Percentage of sites with OHSAS 18001 (or ISO 45001, which is replacing it)..
This is the international standard for occupational health and safety. The goal of the certification is to reduce workplace hazards and boost employee morale. OHSAS 18001 is a framework for an occupational health and safety (OHS) management system and is a part of the OHSAS 18000 series of standards. Along with OHSAS 18002, it can help organisations to put in place the policies, procedures and controls needed for to achieve the best possible working conditions and workplace health and safety, aligned to internationally recognized best practice.
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Does your company disclose data on its health and safety management in line with the criteria?

Health and safety training


Criteria for disclosure
Number and percentage of staff trained on health and safety standards within the last year..
Only trainings that are separate from induction and explicitly cover health and safety aspects should be included.
Health and Safety training is particularly important in sectors where injury rates and fatalities are yearly issues. By disclosing the number and proportion of staff trained annually, companies demonstrate an ongoing commitment to reducing and avoiding this risk.
GRI (Global Reporting Initiative) sections 403-5, 403-8 provides a consistent global standard for this.
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Does your company disclose data on its health and safety training in line with the criteria?

Lost-time incidents


Criteria for disclosure
Lost-time incident rate (LTIR) or Lost-time incident & fatality rate (LTIFR), over last three years..
It is important to be clear about the absolute number of accidents and the time lost versus hours worked or a representative volume.
A definition of lost-time can include accidents, injuries and fatalities. Disclosure should be clear how this is being reported.
GRI (Global Reporting Initiative) section 403-9 provides a consistent global standard for this.
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Does your company disclose data on its lost-time incidents in line with the criteria?

Staff turnover rates


Criteria for disclosure
Full time staff voluntary turnover rate calculated against the average number of Full Time Employees during the year to create a consistently comparable figure year on year..
The figure should not include retirements and deaths, though these can be reported separately.
The UN PRI (Principles for Responsible Investment) and GRI (Global Reporting Initiative) section 401-1 provides clear reporting guidance.
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Does your company disclose data on its staff turnover rates in line with the criteria?

Share of temporary staff


Criteria for disclosure
The percentage of the workforce that is employed temporarily or on a contract basis..
GRI (Global Reporting Initiative) section 102-8 provides a consistent global standard for this.
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Does your company disclose data on its share of temporary staff in line with the criteria?

Employee training hours


Criteria for disclosure
Hours spent on employee development training to enhance knowledge or individual skills..
This can be total hours as a company, or average hours per employee.
It should not include training time on company policies (e.g. safety, code of conduct) as it I intended to reflect your company’s investment in developing human capital, particularly through training that expands the knowledge base of employees.
GRI (Global Reporting Initiative) section 404-1 provides a consistent global standard for this.
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Does your company disclose data on its employee training hours in line with the criteria?

Employee fatalities


Criteria for disclosure
Number of work-related employee fatalities, over last three years..
Include disclosure that there were no fatalities, if that was the case.
Employee fatalities should be captured separately from contractor fatalities and both listed.
Key global standards for this include SASB (Sustainability Accounting Standards Board) section 320a.1 and GRI (Global Reporting Initiative) section 403-9.
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Does your company disclose data on its employee fatalities in line with the criteria?

Political contributions


Criteria for disclosure
Disclosure of total amount of political contributions made:
Donations to Political Action Committees in the U.S (a way to pool money from companies, etc. to action political advocacy) should also be disclosed..
Indirect contributions should also be included. This is defined by the Global Reporting Initiative (GRI) as: "Any financial or in-kind support to political parties, their representative, or candidates for office made through intermediary organizations such as lobbyists or charities or support given to organizations such as think tanks or trade associations linked to or supporting particular political parties or causes."
Clarity is important in statements reflecting no political contributions – for example, stating that the company policy is to make no political contributions and there are no exceptions in this financial year/time period.
GRI (Global Reporting Initiative) section 415.1 provides a consistent global standard for this.
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Does your company disclose data on its political contributions in line with the criteria?

Independent directors


Criteria for disclosure
Number and percentage of independent Directors on the board..
An independent director is defined as one with no conflicts of interest.
Your company should identify who specifically on the Board is independent according to a recognised corporate governance code from within your own jurisdiction.
ICGN (International Corporate Governance Network) and OECD (Organisation for Economic Co-operation and Development) provide advice on disclosure for this.
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Does your company disclose data on its independent directors in line with the criteria?

Female directors


Criteria for disclosure
Number and percentage of women on the board..
Whilst this may appear to be obvious, companies should be clear who specifically on their Board is female.
ICGN (International Corporate Governance Network) and OECD (Organisation for Economic Co-operation and Development) provide advice on disclosure for this.
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Does your company disclose data on its female directors in line with the criteria?

Corruption fines


Criteria for disclosure
Disclosure of the individual and total cost of fines, penalties or settlements in relation to corruption..
Reporting of no fines or incidents should be clear and specific, for example: ‘There were no legal actions, fines or sanctions relating to anti-corruption, anti-bribery, anti-competitive behaviour or antitrust or monopoly laws or regulations.’
GRI (Global Reporting Initiative) section 205-3 and SASB (Sustainability Accounting Standards Board) section 510a.2 provides clear reporting guidance on reporting on corrupt practices.
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Does your company disclose data on its corruption fines in line with the criteria?

ESG fines


Criteria for disclosure
Provisions for fines and settlements specified for ESG (Environmental, Social or Governance) issues in audited accounts..
A separate figure for provisions for ESG-related fines, rather than inclusion in a consolidated figure is required.
This does not relate to provisions/reserves created for environmental protection.
The UN PRI (Principles for Responsible Investment) and GRI (Global Reporting Initiative) section 307-1 provides clear reporting guidance on reporting on ESG-related fines.
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Does your company disclose data on its ESG fines in line with the criteria?
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