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| Topic | Question | Maturity | Evidence |
|---|---|---|---|
| Energy | Does the organization track total energy consumption across operations? | basic | ✓ |
| Energy | Is the share of renewable energy measured and reported annually? | basic | — |
| Energy | Are energy efficiency targets formally set and reviewed? | intermediate | ✓ |
| Energy | Are major facilities certified to ISO 50001 or equivalent? | intermediate | — |
| Energy | Is energy intensity (per unit output) trending downward over 3 years? | intermediate | ✓ |
| Energy | Are capital plans aligned with energy transition goals? | advanced | — |
| Energy | Is scope 2 energy data assured by an independent party? | advanced | ✓ |
| Water | Is total water withdrawal measured per site? | basic | ✓ |
| Water | Are water-stressed regions identified using a recognised tool (e.g. WRI Aqueduct)? | basic | — |
| Water | Are water reduction targets set and tracked? | intermediate | ✓ |
| Water | Is recycled / reused water reported? | intermediate | — |
| Water | Are wastewater discharges monitored against permits? | intermediate | ✓ |
| Water | Is there a water risk mitigation plan for high-risk sites? | advanced | — |
| Water | Is water performance disclosed publicly? | advanced | ✓ |
| Waste | Is total waste generated tracked by category? | basic | ✓ |
| Waste | Is hazardous waste segregated and reported? | basic | — |
| Waste | Are recycling / diversion-from-landfill rates measured? | intermediate | ✓ |
| Waste | Are circular economy initiatives in place? | intermediate | — |
| Waste | Are suppliers assessed on packaging waste? | intermediate | ✓ |
| Waste | Are zero-waste-to-landfill commitments published? | advanced | — |
| Waste | Are waste KPIs reviewed by senior management? | advanced | ✓ |
| Emissions / GHG | Are Scope 1 emissions inventoried annually? | basic | ✓ |
| Emissions / GHG | Are Scope 2 emissions inventoried annually (location & market based)? | basic | — |
| Emissions / GHG | Are material Scope 3 categories quantified? | intermediate | ✓ |
| Emissions / GHG | Are SBTi-aligned reduction targets in place? | intermediate | — |
| Emissions / GHG | Is emissions data assured to a reasonable level? | intermediate | ✓ |
| Emissions / GHG | Is internal carbon price applied to investment decisions? | advanced | — |
| Emissions / GHG | Is climate transition plan publicly disclosed? | advanced | ✓ |
| Climate Risk | Have physical climate risks been assessed under multiple scenarios? | basic | ✓ |
| Climate Risk | Have transition risks been quantified financially? | basic | — |
| Climate Risk | Are climate risks integrated into ERM? | intermediate | ✓ |
| Climate Risk | Are TCFD/IFRS S2 disclosures published? | intermediate | — |
| Climate Risk | Is the board briefed on climate risk at least annually? | intermediate | ✓ |
| Climate Risk | Are climate adaptation plans budgeted? | advanced | — |
| Biodiversity | Are operations near biodiversity-sensitive areas mapped? | basic | ✓ |
| Biodiversity | Is a no-net-loss / net-positive biodiversity commitment in place? | basic | — |
| Biodiversity | Are nature-related risks assessed (TNFD aligned)? | intermediate | ✓ |
| Biodiversity | Are restoration projects active for impacted sites? | intermediate | — |
| Biodiversity | Are suppliers screened for deforestation risk? | intermediate | ✓ |
| Biodiversity | Are biodiversity KPIs reported externally? | advanced | — |
Showing 40 of 144 questions