2050planet
✅

The 80-Point ESG Data Checklist: What Every Company Must Measure

The consolidated master checklist of ESG data points — covering CSRD, GRI, ISSB, EcoVadis, BRSR, and UAE ESG frameworks. What to collect, how to collect it, and which frameworks require each data point.

13 min read·2,876 words

Every ESG questionnaire — whether from the EU, a customer, a bank, or a stock exchange — asks for fundamentally the same underlying data. Different frameworks present it differently, use different terminology, and apply different materiality thresholds, but the raw inputs are remarkably consistent.

This is the consolidated checklist. It covers approximately 90% of any ESG questionnaire an organization will receive, mapped to capture method and framework coverage.

Environmental (E) — 35 Data Points

Energy and Emissions (E1-E12)

E1. Total electricity consumption (kWh)

  • Capture: Photo of electricity bill or utility account export
  • Frameworks: CSRD E1-5, GRI 302-1, ISSB S2, SASB, CDP C8, EcoVadis, BRSR P6
  • Calculation: kWh × grid emission factor = Scope 2 emissions

E2. Electricity source breakdown (%)

  • What: Percentage from grid, on-site solar, purchased renewable certificates
  • Capture: Utility contract, renewable energy certificate
  • Frameworks: CSRD E1-5, GRI 302-1, CDP C8

E3. Natural gas consumption (m³ or kWh)

  • Capture: Photo of gas bill
  • Frameworks: CSRD E1-4, GRI 302-1, SASB, CDP C8
  • Calculation: volume × natural gas emission factor = Scope 1 emissions

E4. Diesel consumption (liters)

  • What: Diesel for generators, boilers, heating
  • Capture: Photo of fuel receipts, supplier delivery notes
  • Frameworks: CSRD E1-4, GRI 302-1, CDP C8
  • Calculation: liters × diesel emission factor = Scope 1 emissions

E5. Petrol/gasoline consumption (liters)

  • What: Petrol for company vehicles and equipment
  • Capture: Photo of fuel receipts, fleet fuel card statements
  • Frameworks: CSRD E1-4, GRI 302-1, CDP C8

E6. LPG consumption (liters or kg)

  • Capture: Photo of LPG delivery receipts
  • Frameworks: CSRD E1-4, GRI 302-1

E7. Other fuel consumption

  • What: Coal, fuel oil, biomass, biogas — any fuel burned on-site
  • Capture: Supplier invoices
  • Frameworks: CSRD E1-4, GRI 302-1

E8. Company vehicle fleet inventory

  • What: Number of vehicles by type, fuel, engine size, annual distance
  • Capture: Photo of vehicle registrations, fleet management records
  • Frameworks: CSRD E1-4, GRI 302-1, CDP C8
  • Calculation: distance × vehicle emission factor = Scope 1 mobile emissions

E9. Refrigerant types and quantities

  • What: AC/HVAC systems, refrigerant types, charge amounts, leakage history
  • Capture: HVAC service log, maintenance records
  • Frameworks: CSRD E1-4, GRI 305-6, CDP C7
  • Calculation: charge × leak rate × GWP = Scope 1 fugitive emissions

E10. Total Scope 1 emissions (tCO2e)

  • What: Sum of E3 + E4 + E5 + E6 + E7 + E8 + E9
  • Calculation: Automatic from above inputs
  • Frameworks: ALL frameworks require this

E11. Total Scope 2 emissions (tCO2e)

  • What: From E1, using location-based and market-based methods
  • Calculation: Automatic from electricity data
  • Frameworks: ALL frameworks require this

E12. Total Scope 3 emissions (tCO2e) — material categories

  • What: Value chain emissions — purchased goods, transport, travel, commuting, waste
  • Calculation: Automatic from E13-E20 below
  • Frameworks: CSRD E1-6, ISSB S2, California SB 253 (from 2027), CDP C6

Water (E13-E15)

E13. Total water consumption (m³)

  • Capture: Photo of water bill or utility records
  • Frameworks: CSRD E3, GRI 303-3, CDP Water, EcoVadis, BRSR P6

E14. Water source

  • What: Municipal supply, groundwater, desalinated, recycled
  • Capture: Form question or voice answer
  • Frameworks: CSRD E3, GRI 303-1, CDP Water

E15. Wastewater volume and treatment

  • What: Volume discharged, treatment method
  • Capture: Utility records or voice estimate
  • Frameworks: CSRD E3, GRI 303-4

Waste (E16-E19)

E16. Total waste generated (tonnes)

  • Capture: Photo of waste hauler invoices, waste manifest
  • Frameworks: CSRD E5, GRI 306-3, EcoVadis, BRSR P6

E17. Waste breakdown by type

  • What: General, hazardous, recyclable, organic, electronic
  • Capture: Waste audit or hauler records
  • Frameworks: CSRD E5, GRI 306-3

E18. Waste destination

  • What: Landfill, recycling, incineration, composting — percentage each
  • Capture: Hauler documentation
  • Frameworks: CSRD E5, GRI 306-4, 306-5

E19. Recycling rate (%)

  • What: Percentage of total waste that is recycled or reused
  • Calculation: From E17 and E18
  • Frameworks: CSRD E5, GRI 306-4, EcoVadis

Materials and Supply Chain (E20-E23)

E20. Top suppliers by spend (top 10-20)

  • What: Supplier name, spend amount, category, country of origin
  • Capture: Export from accounting system or photo of supplier ledger
  • Frameworks: CSRD S2, GRI 204-1, EcoVadis
  • Calculation: spend × EEIO factor = Scope 3 Category 1 emissions

E21. Raw material origins

  • What: Where key raw materials come from
  • Capture: Supplier questionnaire or procurement records
  • Frameworks: CSRD E5, GRI 301-1, EUDR

E22. Packaging materials (tonnes by type)

  • What: Plastic, cardboard, wood, metal, glass
  • Capture: Procurement records
  • Frameworks: CSRD E5, EU PPWR, GRI 301-1

E23. Supplier ESG assessments

  • What: How many suppliers have been assessed for ESG compliance
  • Capture: Records of EcoVadis scores, supplier audits
  • Frameworks: CSRD S2, GRI 308-1, EcoVadis

Land and Biodiversity (E24-E25)

E24. Total operational floor area / land area

  • What: Square meters of offices, factories, warehouses, land
  • Capture: Photo of lease agreements, trade license, or voice estimate
  • Frameworks: CSRD E4, GRI 304-1

E25. Proximity to protected or sensitive areas

  • What: Whether any operations are within 5km of protected ecosystems
  • Capture: Form question
  • Frameworks: CSRD E4, GRI 304-1, TNFD

Business Travel and Commuting (E26-E28)

E26. Business travel by mode (km)

  • What: Air travel (short/long-haul, class), rail, road
  • Capture: Photo of travel bookings, corporate travel reports
  • Frameworks: CSRD E1-6, GRI 302-2, CDP C6
  • Calculation: distance × mode factor = Scope 3 Category 6

E27. Employee commuting estimate

  • What: Number of employees, average commute distance, mode split
  • Capture: Employee survey or regional defaults
  • Frameworks: CSRD E1-6, GRI 302-2
  • Calculation: employees × distance × days × mode factor = Scope 3 Category 7

E28. Remote/hybrid working percentage

  • What: What percentage of employees work from home, how many days
  • Capture: HR records or voice answer
  • Frameworks: CSRD E1-6

Freight and Logistics (E29-E30)

E29. Upstream freight (goods received)

  • What: Weight, distance, mode for goods shipped to your facilities
  • Capture: Photo of shipping waybills, freight invoices
  • Frameworks: CSRD E1-6, GRI 302-2
  • Calculation: weight × distance × mode factor = Scope 3 Category 4

E30. Downstream freight (goods sent)

  • What: Weight, distance, mode for goods shipped to customers
  • Capture: Shipping records
  • Frameworks: CSRD E1-6

Environmental Targets and Policies (E31-E35)

E31. Emissions reduction targets

  • What: Has the company set targets? Science-based (SBTi)? Net zero commitment?
  • Capture: Policy document upload or voice answer
  • Frameworks: CSRD E1-3, ISSB S2, CDP C4, TCFD

E32. Climate transition plan

  • What: Documented plan for decarbonization
  • Capture: Document upload
  • Frameworks: CSRD E1-1, ISSB S2, UK TPT

E33. Environmental management system

  • What: ISO 14001 or equivalent certification
  • Capture: Certificate upload
  • Frameworks: GRI 103, EcoVadis, CSRD E1-2

E34. Renewable energy targets and progress

  • What: Target percentage renewable, current progress
  • Capture: Form answer
  • Frameworks: RE100, CDP C8, CSRD E1-3

E35. Carbon offset purchases

  • What: Volume, type, registry, verification standard
  • Capture: Registry records or invoice
  • Frameworks: CDP C11, CSRD E1-7

Social (S) — 25 Data Points

Workforce (S1-S8)

S1. Total employee count

  • What: Full-time, part-time, contractor breakdown
  • Capture: Photo of payroll summary or HR system export
  • Frameworks: CSRD S1-6, GRI 2-7, SASB, EcoVadis, BRSR P3

S2. Gender breakdown

  • What: Male, female, other — overall and by management level
  • Capture: HR records or voice answer
  • Frameworks: CSRD S1-9, GRI 405-1, SASB, EcoVadis, BRSR P3

S3. Age breakdown

  • What: Under 30, 30-50, over 50
  • Capture: HR records
  • Frameworks: CSRD S1-9, GRI 405-1, BRSR P3

S4. Nationality breakdown

  • What: Particularly relevant in GCC (Emiratisation, Saudisation, Omanisation compliance)
  • Capture: HR records
  • Frameworks: UAE ESG, Tadawul, GRI 405-1

S5. Employee turnover rate

  • What: Annual voluntary and involuntary turnover percentage
  • Capture: HR records or voice answer
  • Frameworks: CSRD S1-6, GRI 401-1, SASB, EcoVadis

S6. New hires

  • What: Number of new hires in reporting period, by gender and age
  • Capture: HR records
  • Frameworks: GRI 401-1, BRSR P3

S7. Pay equity data

  • What: Gender pay gap ratio, minimum wage compliance
  • Capture: Payroll analysis
  • Frameworks: CSRD S1-10, GRI 405-2, BRSR P3

S8. Local hiring percentage

  • What: Percentage of employees hired from local community
  • Capture: HR records
  • Frameworks: GRI 202-2, UAE ESG

Health and Safety (S9-S13)

S9. Workplace incidents

  • What: Total recordable incidents in reporting period
  • Capture: Incident log, insurance records, or voice answer
  • Frameworks: CSRD S1-14, GRI 403-9, SASB, EcoVadis, BRSR P3

S10. Lost-time injury rate (LTIR)

  • What: Number of injuries causing lost workdays per million hours worked
  • Capture: Safety records
  • Frameworks: CSRD S1-14, GRI 403-9, SASB

S11. Fatalities

  • What: Work-related fatalities (employees and contractors)
  • Capture: Safety records
  • Frameworks: CSRD S1-14, GRI 403-9

S12. Safety training hours

  • What: Total hours of occupational health and safety training
  • Capture: Training records or voice estimate
  • Frameworks: GRI 403-5, EcoVadis

S13. Occupational health programs

  • What: Regular health checks, wellness programs offered
  • Capture: Form answer
  • Frameworks: GRI 403-6, EcoVadis

Training and Development (S14-S15)

S14. Training hours per employee

  • What: Average training hours per employee per year
  • Capture: Training records or HR system
  • Frameworks: CSRD S1-13, GRI 404-1, SASB, EcoVadis, BRSR P3

S15. Training programs offered

  • What: Types of programs — technical, leadership, ESG, compliance
  • Capture: Form answer
  • Frameworks: GRI 404-2

Community (S16-S18)

S16. Community investment / CSR spending

  • What: Total spend on community programs, donations, sponsorships
  • Capture: Finance records
  • Frameworks: GRI 201-1, BRSR P4, UAE ESG

S17. Local community programs

  • What: Education, environmental, health programs in operating communities
  • Capture: Form or voice description
  • Frameworks: GRI 413-1, BRSR P4

S18. Volunteering hours

  • What: Total employee volunteering hours
  • Capture: HR or CSR records
  • Frameworks: GRI 413-1, BRSR P4

Human Rights (S19-S22)

S19. Code of conduct

  • What: Does the company have a documented code of conduct?
  • Capture: Document upload or "we don't have one"
  • Frameworks: CSRD G1-1, GRI 2-23, EcoVadis, BRSR P5

S20. Whistleblower mechanism

  • What: Is there a confidential mechanism for reporting violations?
  • Capture: Form answer
  • Frameworks: CSRD G1-1, GRI 2-26, EcoVadis

S21. Child labor and forced labor due diligence

  • What: Policies and processes to prevent child/forced labor in operations and supply chain
  • Capture: Policy document upload or voice answer
  • Frameworks: CSRD S2-1, GRI 408-1, 409-1, EcoVadis, BRSR P5

S22. Non-discrimination policy

  • What: Documented policy against discrimination, harassment
  • Capture: Document upload
  • Frameworks: GRI 406-1, EcoVadis, BRSR P5

Supply Chain Social (S23-S25)

S23. Supplier labor assessments

  • What: Number of suppliers assessed for labor practices
  • Capture: Audit records or voice answer
  • Frameworks: CSRD S2, GRI 414-1, EcoVadis

S24. Modern slavery statement

  • What: Published statement on modern slavery (mandatory in UK/Australia for large companies)
  • Capture: Document upload or "not applicable"
  • Frameworks: UK Modern Slavery Act, AU Modern Slavery Act, GRI 409-1

S25. Data privacy compliance

  • What: Compliance with GDPR, UAE PDPL, India DPDPA, or relevant data protection law
  • Capture: Policy document or form answer
  • Frameworks: CSRD S4, GRI 418-1, BRSR P5

Governance (G) — 20 Data Points

Board and Structure (G1-G6)

G1. Board composition

  • What: Total members, independent members, gender diversity, average tenure
  • Capture: Annual report, company website, or voice answer
  • Frameworks: CSRD G1-3, GRI 2-9, SASB, BRSR P5, UAE ESG, Tadawul

G2. Board ESG oversight

  • What: Does the board have an ESG/sustainability committee? Who chairs it?
  • Capture: Form answer
  • Frameworks: CSRD G1-1, ISSB S1, TCFD Governance

G3. Executive ESG responsibilities

  • What: Is there a Chief Sustainability Officer or equivalent?
  • Capture: Form answer
  • Frameworks: CSRD G1-1, ISSB S1

G4. Ownership structure

  • What: Listed/private, major shareholders, family ownership
  • Capture: Trade license, annual report
  • Frameworks: GRI 2-1, BRSR P1

G5. Subsidiary and joint venture list

  • What: All entities in the corporate group
  • Capture: Company records
  • Frameworks: CSRD ESRS 2, GRI 2-2

G6. ESG-linked compensation

  • What: Is executive compensation tied to ESG targets?
  • Capture: Form answer
  • Frameworks: CSRD G1-3, GRI 2-19, ISSB S1

Ethics and Compliance (G7-G12)

G7. Anti-corruption policy

  • What: Documented anti-bribery and anti-corruption policy
  • Capture: Document upload or "we don't have one"
  • Frameworks: CSRD G1-4, GRI 205-2, EcoVadis, BRSR P5

G8. Code of ethics

  • What: Published ethical guidelines covering conflicts of interest, gifts, political contributions
  • Capture: Document upload
  • Frameworks: GRI 2-23, EcoVadis

G9. Compliance incidents

  • What: Number of legal/regulatory compliance incidents in reporting period
  • Capture: Legal records or voice answer
  • Frameworks: CSRD G1-4, GRI 2-27

G10. Fines and sanctions

  • What: Total monetary value of fines for non-compliance
  • Capture: Finance records
  • Frameworks: GRI 2-27, BRSR P5

G11. Political contributions

  • What: Total political donations or lobbying expenditure
  • Capture: Finance records or "none"
  • Frameworks: GRI 415-1

G12. Tax transparency

  • What: Tax strategy, country-by-country tax reporting
  • Capture: Tax records or form answer
  • Frameworks: CSRD G1-5, GRI 207-1

Risk Management (G13-G16)

G13. Climate risk assessment

  • What: Has the company assessed physical and transition climate risks?
  • Capture: Risk report upload or form answer
  • Frameworks: CSRD E1-9, ISSB S2, TCFD Strategy

G14. ESG risk register

  • What: Documented ESG risks and mitigation strategies
  • Capture: Risk register or voice description
  • Frameworks: CSRD ESRS 2, ISSB S1

G15. Business continuity plan

  • What: Plan for climate-related disruptions
  • Capture: Document upload or form answer
  • Frameworks: ISSB S2, TCFD Risk Management

G16. Cybersecurity and data protection

  • What: Cybersecurity policy, breach history, ISO 27001 status
  • Capture: Policy upload or form answer
  • Frameworks: SASB (for relevant industries), CSRD G1

Transparency and Reporting (G17-G20)

G17. Public sustainability report

  • What: Does the company publish an annual sustainability/ESG report?
  • Capture: Report upload or URL
  • Frameworks: CSRD, GRI, ISSB, UAE ESG, Tadawul

G18. Third-party assurance

  • What: Is the ESG report externally verified/assured?
  • Capture: Assurance statement upload or form answer
  • Frameworks: CSRD (mandatory), GRI, ISSB

G19. Stakeholder engagement

  • What: How does the company engage with stakeholders on ESG topics?
  • Capture: Voice description or form answer
  • Frameworks: CSRD ESRS 2, GRI 2-29, ISSB S1

G20. Materiality assessment

  • What: Has the company conducted a materiality assessment?
  • Capture: Document upload or form answer
  • Frameworks: CSRD ESRS 2, GRI 3-1, ISSB S1

Framework Coverage Matrix

Framework Data Points Covered Primary Focus
CSRD / ESRS 70+ of 80 Full E, S, G — double materiality
GRI 75+ of 80 Broadest coverage — impact materiality
ISSB S1/S2 30-40 of 80 Climate and financial risk
EcoVadis 40-50 of 80 Supplier assessment — E, S, G, sustainable procurement
CDP 25-30 of 80 Climate, water, forests
BRSR (India) 50-60 of 80 Full E, S, G — Indian context
UAE ESG (ADX/DFM) 30-35 of 80 32 prescribed metrics — E, S, G
Tadawul (Saudi) 25-30 of 80 ESG disclosure guidelines
VSME (EU simplified) 20-25 of 80 Simplified subset for SMEs

Camera-First Capture: What Can Be Photographed

Of these 80 data points, approximately 30 can be captured directly from photographs:

Category Photographable Documents
Energy bills Electricity bill, gas bill (kWh, m³, cost)
Water bills Water consumption (m³, cost)
Fuel Petrol/diesel receipts (liters, fuel type, cost)
Vehicles Registration cards (make, model, fuel type, engine)
HVAC Refrigerant service logs (type, charge, leak)
Supply chain Supplier invoices (amount, category, vendor)
Travel Airline/rail tickets (route, class, date)
Hotels Hotel receipts (nights, location)
Freight Shipping waybills (weight, distance, mode)
Waste Hauler invoices (tonnes, type, destination)
Company docs Trade license, payroll summary, certifications
Policies Code of conduct, anti-corruption, safety policy

The remaining 50 data points require form answers, voice responses, HR system exports, or management judgment — but even these can be captured through a guided questionnaire rather than a blank spreadsheet.

What This Means for 2050

Every company on Earth will eventually need to measure and report these 80 data points — or a subset of them. The companies that start measuring now will have years of baseline data when reporting becomes mandatory in their jurisdiction.

The camera-first approach reduces the barrier to entry from "hire a sustainability consultant" to "take 15 photos and answer 50 questions." That difference is the difference between universal ESG data and ESG data only from companies that can afford consultants.

Universal ESG data is the prerequisite for planetary resource management by 2050.

Want me to go deeper on any of this?