My Consolidated ESG Scorecard

Now that you have completed all of the ESG assessments that you have considered relevant to your business, you can view these assessments in a consolidated strategic ESG scorecard – see below. The scorecard maturity approach contains a five step framework that ranges from ‘Reactive’ – an organisation with limited basic processes to ‘Advanced’ – an organisation with sophisticated practices. Movement across the maturity spectrum is staged, meaning lower level processes must be in place before higher levels can be achieved. Within each of these maturity levels are activities or processes that must be completed before moving to the next level. For instance, responding ’Strongly Agree’ to a question would suggest the expected characteristics of highly mature processes requiring little additional attention other than perhaps a health check or benchmarking. However, responding ’Strongly Disagree’ might suggest that current arrangements could be further improved in which case the organisation may benefit from further work in certain areas. Organisations that tend to be more immature in terms of ESG practices, tend to find it more difficult to maintain current capabilities, struggle to get cost transparency and miss out on better practices that could drive improved ROI.

- Environmental Social Governance Maturity Scorecard
Evaluation Criteria
Q1. Board Mandate
Q2. Targets & Accountability
Q3. Policies & Procedures
Q4. Brand & Reputation
Q5. Risk Appetite
Q6. Risk Assessment
Q7. Audits
Q8. Compliance Program
Q9. Systems & Training
Q10. Reporting
COSO ElementControl EnvironmentRisk AssessmentControl ActivitiesMonitoring & CommunicationAggregated ESG Score
Aggregated ESG Control Score0
Scoring Criteria
Working effectively5AdvancedArea has been fully addressed and comforms to better practices.
Could be improved4MaturingOrganisation has adequately addressed this area. Minor diviations from better practices.
Needs improving3DefinedArea is satisfactorily controlled but with some deviations from better practices.
Cause for concern2BasicA critical issue raises doubt as to organisation's qualification with this area.
Requires attention1ReactiveThe area is inadequately addressed. Large deviations from better practices.