Your ESG data and report can be generated as ´self disclosed´, or data can be verified by a third party. If third-party verification is required, you will need to upload documents as evidence to support the response provided. Even if you don’t need third-party verification, your ESG data and documents will be compiled and stored in a secure place for easy access in the future, representing the first step in your ESG digitalization process.

Having records of supporting documentation associated to the ESG data and information provided in a Report is a key part of guaranteeing your sustainability practices and performance.

You can always complete and approve your ESG Dataset without uploading any document. However, if you require third-party verification for your ESG data, a Verifier can only credit answers backed up by proper evidence. Please note that the following documentation may not be accepted by verifiers:

– Documents (general commitments and vague actions descriptions) created solely to complete questionnaire;

– Objectives, actions or ESG Reporting copied from another entity or online sources without reasonable evidence and assurance of implementation;

– Informal documentation (e.g. without the entity’s name or logo, without the issue or review date, photos etc.); and

– Evidence presented in the form of embedded documents/weblinks (i.e. evidence should be shown in the document directly); verifiers may not manually download any additional documentation from such links.

If certain questions do not apply to your entity, you are able to select “Decline to answer” and provide additional information or explanation in the “Reasons for declining” box. None of the questions are mandatory and as such, you are able to reply to those for which you have relaible information. Nevertheless, we incentivize users to analyze these questions that are relevant to their entity’s activities but for which they do not have information currently, as they may indicate paths to improve sustainability.

Please note that the questionnaire you will see is customized based on your entity size and general sector ((services, industry, agriculture, commercial, real estate) for the PREMIUM Subscription, and industry standard (aligned to US-based Sustainable Industry Classification System, or SICS from SASB) to which your entity belongs for the PRO Subscription. SASB’s approach is to first categorize industries and sectors, and then use nuances of each industry to define the materiality of specific sustainability accounting criteria. This assessment of materiality is a key differentiator not offered by other reporting frameworks.

The options available in the questionnaire are mere recommendations of the best practices to address the material sustainability issues in your industry.