Data for ESG reporting

ESG reporting measures environmental, social and governance performance for disclosures, investors and internal targets. Much of the data must come from outside your own systems, especially for portfolios and supply chains.

ESG data provides scores, underlying indicators and controversy records for companies, which investors use to screen and engage portfolios. Emissions data covers reported and estimated greenhouse gas emissions for companies, facilities and products across scopes 1, 2 and 3. Supply chain risk data flags suppliers and regions exposed to forced labour, environmental damage and other social risks, which feeds human rights due diligence.

A typical workflow

1. Identify the frameworks and regulations you report against.
2. Collect reported data, then fill gaps with clearly labelled estimates.
3. Calculate metrics and document methods and sources.
4. Review year on year and prepare data for assurance.

What to check before you buy

Ask what share of each metric is reported rather than estimated, how estimates are modelled, which periods are covered and how restatements are handled. For scores, ask how they are built, because ESG ratings from different providers often disagree. Make sure the data supports an audit trail your assurance provider can follow.