The 100 ESG indicators to follow

In this guide you will learn:

• Know the list of the 100 essential ESG indicators to follow in order to fully understand the impacts of your business

• To be inspired by it to build your own ESG reporting

• To feed and complete your ESG reporting if you already have one in place

• To create your own list of indicators based on your material topics

1. Why did you create this tool?

Because a lot of businesses (maybe you?) want to set up extra-financial reporting but don't know where to start.

Because between all the standards (ISO 26000, GRI, SASB, etc.) and evaluations/labels (EcoVadis, B Corp, Lucie, etc.), it is not necessarily easy to find your way around.

Because, to our surprise, it is quite complex to find lists of exhaustive indicators, covering all the dimensions of a responsible and sustainable approach.

At Ditto, we support our clients in the structuring of their extra-financial reporting and the collection of their ESG data.

This allows us to have a complete view of the ESG indicators most collected by companies as well as the needs that these indicators serve.

In this guide, you will find a list of 100 ESG indicators that we believe is essential to follow in order to fully understand the impacts of your business so that you can:

• Be inspired by it to build your own ESG reporting.

• Supply/complete your ESG reporting if you already have one in place.

2. Do I really have to collect these 100 indicators to have a credible CSR approach?

No, of course - the number of KPIs is less important than the relevance of the impacts you are looking to measure for your business! The purpose of this tool is above all to give you examples of indicators that may be relevant to integrate into your reporting.

Then, you are free to build your own framework (i.e. your own list of ESG indicators) by shortening and/or completing our selection.

To build your repository, we recommend that you base yourself on the following elements:

• Your materiality matrix, which will allow you to identify the main areas of impact of your business, the associated risks and the indicators to follow to control these risks.

• Your regulatory obligations (share of disabled workers, professional equality index, etc.).

• The requests from your stakeholders : customer purchase questionnaires, EcoVadis evaluation, B Corp certification, investor/lender questionnaires, etc.

• The indicators on which you want to communicate, internally or externally, to show your projects and your progress.

Depending on the size of the company, its sector of activity, possible certification projects, etc., the list may change drastically from one company to another.

Chez Ditto, the size of the list of KPIs to be collected thus varies from 50 indicators to more than 400 for some of our customers.

3. Is it possible to have more information on each indicator?

Absolutely! We are constantly improving this tool - here are the improvements planned to date for each indicator:

• Correspondence with GRI standards

• Preferred calculation method

• Recommended collection frequency

• Services/departments/teams likely to have information

4. Once the reference system has been established, how can the collection be facilitated?

We know from experience that collecting ESG data is easily time-consuming for both the person collecting and for those who are asked to do so, that it is unstimulating, error-prone, and sometimes even frustrating.

Especially when your organization is complex, and you need to centralize information from many sites or entities.

That's exactly why we created Ditto : we are developing digital tools that allow people in charge of CSR to spend less time on tasks with low added value such as data collection and to allow them to deploy their efforts elsewhere, on tasks with high added value (awareness-raising, implementation of initiatives, etc.)

Curious to see how it works in practice? Book a demo!