All Assessment Questions

Part Governance

Mission, Vision, Purpose, and Core Values

To what extent does the annual report clearly outline the company's commitment to sustainability through its mission, vision, purpose, and core values?

Good Practice:

Clearly articulate the company’s commitment to sustainability through its mission, vision, and core values to ensure stakeholders understand the company’s purpose and guiding principles. View Reference

Board of Directors and Management

How comprehensive is the overview of the board of directors and management, particularly in terms of their diversity, expertise (including sustainability and climate), independence, and committees?

Good Practice:

Include detailed profiles, highlighting diverse backgrounds and areas of expertise. View Reference

Board's and Management’s Roles in Sustainability and ESG

How well are the board's and management’s roles in overseeing sustainability and ESG (Environmental, Social, and Governance) matters described?

Good Practice:

Outline the board’s and management’s responsibilities and actions regarding ESG oversight clearly. View Reference

Board Meeting Disclosures

Are there disclosures on board meeting attendance and significant sustainability-related decisions made?

Good Practice:

Provide detailed attendance records and summaries of key decisions, including sustainability-related decisions. View Reference

Part Strategy

Long-Term Strategic Plan

Does the report include a detailed long-term strategic plan addressing material sustainability-related risks and opportunities?

Good Practice:

Present a comprehensive strategic plan addressing the effects of material sustainability-related risks and opportunities over the short, medium, and long term. View Reference

Integration of Sustainability Goals

How well are sustainability goals integrated into the company’s overall strategy?

Good Practice:

Show how sustainability and ESG objectives are woven into the broader strategy. View Reference

Identification of Material Sustainability-related Risks and Opportunities

Does the report identify material sustainability-related risks and opportunities, including ESG factors?

Good Practice:

Provide a thorough risk assessment, highlighting both sustainability-related risks and opportunities. View Reference

Stakeholder Engagement

How well is the stakeholder engagement process described, and what is the stakeholder’s overall influence on strategy?

Good Practice:

Detail stakeholder engagement methods and impacts on strategy. View Reference

Part Risk Management

Risk Management Framework

Is there a description of the risk management framework and processes, including integration of sustainability-related risks?

Good Practice:

Detail the framework and processes for managing risks effectively. View Reference

Climate-Related Risk Assessments

Are there specific climate-related risk assessments and scenario analyses disclosed?

Good Practice:

Include detailed climate-related risk assessments and potential scenarios. View Reference

Part Performance Metrics & Targets

Financial and Sustainability/ESG Performance Indicators

Are both financial and sustainability performance indicators presented in the annual report?

Good Practice:

Present a balanced view of material financial and sustainability/ESG metrics. View Reference

Sustainability Metrics

Does the report include material sustainability metrics, such as carbon footprint, (Scope 1, Scope 2, Scope 3 greenhouse gas emissions), waste management, water usage, workforce, diversity, health and safety, and supply chain management?

Good Practice:

Disclose material Sustainability/ESG metrics. View Reference

Comparison of Performance Targets and Actual Results

Are performance targets clearly set and stated and compared and analyzed with actual results?

Good Practice:

Clearly compare targets with actual results and analyze variances. View Reference

Part Transparency & Compliance

Governance Policies and Practices

Are governance policies and practices comprehensively disclosed?

Good Practice:

Fully disclose governance policies and practices. View Reference

Regulatory Compliance and Internal Controls over Sustainability Reporting and its Data

Is there detailed information on compliance with regulatory requirements and internal control systems?

Good Practice:

Provide comprehensive details on compliance with regulations and internal controls over sustainability reporting. View Reference

Remuneration Policies

Does the report provide insights into the remuneration policies for executives (Board and Management) and their alignment with sustainability performance?

Good Practice:

Clearly outline remuneration policies and their alignment with sustainability performance metrics. View Reference

Part Financial Statements Audit & Sustainability Assurance

Independent Financial Audit

Are the financial statements audited by an independent auditor?

Good Practice:

Ensure independent financial audits are clearly reported. View Reference

Third-Party Assurance of Sustainability Disclosures

Is there third-party assurance for sustainability disclosures?

Good Practice:

Provide third-party assurance for sustainability disclosures, including comprehensive descriptions of the assurance level (limited or reasonable assurance) and use of globally recognized standards like ISSA 5000. View Reference

Financial Impacts of Sustainability-Related Matters

Are the implications of sustainability matters on the financial performance, financial position and cash flows discussed in the annual report?

Good Practice:

Discuss the current and anticipated financial effects of the sustainability-related risks and opportunities on the company’s financial position, financial performance, and cash flows. View Reference

Part Reporting Standards

Adherence to Sustainability Disclosure Standards and Frameworks

Does the report adhere to recognized sustainability disclosure frameworks and standards (e.g. European Sustainability Reporting Standards (ESRS), Global Reporting Initiative (GRI), International Sustainability Standards Board (ISSB), CDP, and/or any industry or locally required standards and frameworks)?

Good Practice:

Adherence to global, local, and industry-specific sustainability reporting standards and frameworks. View Reference

Part Stakeholder Engagement

Addressing Stakeholder Concerns

Are there examples of stakeholder concerns and how the company addresses them?

Good Practice:

Provide examples of addressing stakeholder concerns. View Reference

Integration of Stakeholder Feedback

How is stakeholder feedback integrated into the report?

Good Practice:

Show how stakeholder feedback is incorporated into reporting. View Reference

Part Innovation

Discussion of Innovation Initiatives

Does the report discuss innovation initiatives and future growth plans?

Good Practice:

Discuss innovation and growth initiatives comprehensively. View Reference

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