Guide
Published on June 17, 2026
The list of the 100 essential ESG indicators, organized in 4 categories: environment, social, governance and ethics, sustainable procurement
A method to build your own list of indicators based on your material topics
Everything you need to feed and complete your ESG reporting if you already have one in place
Many companies want to set up non-financial reporting but don't know where to start. Between frameworks (ISO 26000, GRI, SASB) and assessments and labels (EcoVadis, B Corp, Lucie), exhaustive lists of indicators are hard to find.
At Ditto, we help our customers structure their reporting and collect their ESG data. This list gathers the 100 most useful indicators to understand your company's impacts, with their definition and unit of measurement, in English and in French.
The number of KPIs matters less than the relevance of the impacts you are trying to measure. Select the indicators that match your materiality matrix, your regulatory obligations and your stakeholders' requests: from about fifty indicators to more than 400 among the companies we support.
The file also includes a Reporting tab pre-filled with the 100 indicators and a dashboard to track your values year after year.
Collecting ESG data is time-consuming and error-prone, especially when information must be consolidated from several sites or entities. This is exactly why we created Ditto: tools that allow CSR teams to spend less time on data collection, and more on their initiatives.
Turn your CSR program into a strategic advantage with a compliance copilot that's with you every step of the way.