Evaluate readiness for ESG (Environmental, Social, Governance) and sustainability reporting per GRI, SASB, CDP, and TCFD frameworks
GHG Protocol: Direct emissions (Scope 1), purchased energy (Scope 2), value chain (Scope 3)
SASB: Total energy consumed, percentage from renewable sources
CDP Water: Total water use, water-stressed regions, effluent quality
GRI 306: Waste by composition, disposal method, waste diverted from disposal
EEO-1 data, pay equity, board/leadership diversity, employee demographics
OSHA recordable incidents, lost time injury frequency rate (LTIFR), employee wellness programs
SASB: Supplier Code of Conduct, audits for forced labor, child labor, fair wages
TCFD: Board committee responsible for climate governance, ESG risk integration
GRI 205: Anti-corruption policies, training, whistleblower mechanisms
CDP: Incentives tied to emissions reduction, sustainability goals
Automated systems for emissions, energy, water, waste tracking
Independent verification of emissions, key metrics (limited or reasonable assurance)
GRI 2-4: Organizational boundary (operational/financial control), estimation methods
GRI 3: Materiality assessment with investors, employees, customers, community
Regular engagement, surveys, advisory panels influence priorities
Standalone report or integrated annual report following GRI/SASB standards
CDP Climate, Water, Forests questionnaires for investor disclosure
TCFD: Governance, strategy, risk management, metrics/targets for climate risks
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