ESG Questionnaire – Sustainability Maturity Model (SMM): Assessing Sustainability Maturity in Organizations

Sustainability Maturity Model (SMM): Assessing Sustainability Maturity in Organizations.

The Sustainability Maturity Model (SMM) is a strategic assessment tool that enables organizations to measure the degree of integration of sustainable practices within their operations, culture, and governance. Structured around five main domains, the model guides the analysis of environmental, social, and governance (ESG) practices, providing an accurate diagnosis of the organization’s sustainability maturity stage. This article outlines the model’s structure, objectives, and applications, emphasizing its relevance as a tool for management and continuous improvement.

Introduction

The growing demand for socio-environmental responsibility challenges organizations to systematically integrate sustainability into their strategies. In this context, maturity models are essential tools for diagnosing, planning, and evolving sustainable practices based on objective criteria. The Sustainability Maturity Model emerges as a pragmatic and accessible methodology to assess sustainability maturity levels, supporting the definition of priorities and goals aligned with global standards.

Model Structure

The SMM is structured around five main domains that represent the core areas of organizational sustainability: Governance and Leadership, Environmental Performance, Social Responsibility, Resource Management, and Stakeholder Engagement.

Each domain includes 10 assessment questions based on best practices and international sustainability standards. Answers are organized on a five-level maturity scale:

• Nonexistent – The practice does not exist or is irrelevant.
• Initial – Sporadic or unstructured actions.
• Defined – Formalized in policies and regularly applied.
• Managed – Monitored through indicators and integrated into management.
• Optimized – Fully consolidated, continuously improved, and benchmarked.

This structure enables clear, progressive evaluation toward ESG excellence.

Summary of Model Domains

1. Governance and Sustainability Leadership – Evaluates formal policies, leadership role, strategic alignment, and commitment to global standards.
2. Environmental Performance – Focuses on energy efficiency, water management, GHG emissions, circular economy, waste, and certifications (e.g., ISO 14001).
3. Social Responsibility – Analyzes equity, human rights, diversity, community well-being, and ethical value chains.
4. Resource Management – Observes how natural, human, and financial resources are managed with innovation and efficiency.
5. Stakeholder Engagement and Transparency – Measures communication and involvement of stakeholders, including adherence to GRI reports and public commitments.

Domain Details

 Domain: Governance and Leadership in Sustainability

Governance is the backbone of organizational sustainability. This domain assesses the degree of commitment from top leadership and how sustainable principles are institutionalized within the organization’s decision-making and strategic structures. Maturity in governance and sustainable leadership is reflected in the existence of formal policies, clear goals, managerial accountability, active communication, functional committees, training programs, and alignment with international standards.

Effective leadership not only drives sustainability efforts but also inspires an organizational culture that embraces sustainable development as a strategic asset. Therefore, this domain serves as a key indicator of the organization’s ability to transform sustainable values into real and measurable practices.

The model evaluates this domain through ten technical criteria, distributed across five progressive levels of maturity (Nonexistent, Initial, Defined, Managed, Optimized):

• Formal Sustainability Policy: Assesses the existence and integration of a sustainability policy into the organization’s strategy.
• Leadership Communication: Checks whether leadership communicates the sustainability commitment clearly and consistently.
• Accountability of Leaders for ESG Goals: Evaluates if leaders are formally held accountable for sustainability targets based on indicators and performance.
• Sustainability in Strategic Planning: Reviews whether sustainability is embedded in long-term strategic planning.
• Sustainability Committees and Structures: Investigates the existence and effectiveness of committees or groups dedicated to ESG topics.
• Clear and Measurable ESG Goals: Determines whether the organization has well-defined, monitored, and adaptable sustainability goals.
• Integration of ESG in Performance Evaluations: Verifies the inclusion of sustainability criteria in the performance reviews of leaders and managers.
• Promotion of Sustainable Innovation: Measures the organization’s support for innovation aimed at sustainable products, processes, and business models.
• Sustainability Training and Development: Assesses ongoing investment in training and development related to sustainability.
• Alignment with International Standards (e.g., UN SDGs): Examines the organization’s alignment with globally recognized sustainability standards.

This domain offers a structured view of how deeply sustainability is embedded in strategic leadership, promoting not only compliance but also innovation, transparency, and long-term value.

Domain: Social Responsibility

The Social Responsibility domain analyzes how the organization addresses its direct and indirect social impacts, both internally — among employees — and externally, involving communities, suppliers, and vulnerable groups. This is a core pillar of corporate sustainability, as it relates to promoting social justice, equity, inclusion, collective well-being, and respect for human rights.

Socially mature organizations not only comply with legal obligations but adopt policies and practices that strengthen their social legitimacy, promote equity, and expand their shared value with society. This domain also encompasses commitments to fair trade, education, corporate volunteering, and the protection of human dignity throughout the value chain.

Social responsibility maturity is assessed using ten criteria, each rated on five progressive levels of maturity (Nonexistent, Initial, Defined, Managed, Optimized):

• Equity, Diversity, and Inclusion (EDI): Assesses formal policies and practices that promote racial, gender, identity, accessibility, and inclusion equity.
• Programs for Local Communities: Reviews the organization’s structured actions for supporting and developing local communities.
• Ethical Labor in the Value Chain: Measures commitment to responsible labor practices, safety, rights, and fair conditions among suppliers and partners.
• Corporate Volunteering: Evaluates the existence of structured volunteering programs integrated into the organizational culture.
• Education and Workforce Development in Communities: Assesses the organization’s impact on skills development and local employability.
• Responsible Sourcing: Reviews supplier policies and monitoring mechanisms to ensure social and environmental compliance in procurement.
• Inclusion and Development of Vulnerable Groups: Measures the level of engagement in initiatives that promote the economic and social inclusion of at-risk populations.
• Fair Trade and Ethical Certifications: Assesses the adoption of transparent, equitable, and certified business practices.
• Respect for Human Rights: Reviews formal policies and effective actions that safeguard dignity, freedom, and the protection of fundamental rights.
• Gender Equality: Evaluates the organization’s commitment to gender equity across all levels of operation and within the supply chain.

This domain provides a critical view of corporate responsibility regarding human and social capital, revealing the organization’s level of commitment to ethical principles, social justice, and sustainable development. High-performing companies in this area stand out for the trust they inspire, the positive impact they generate, and the consistency between what they say and what they do.

Domain: Environmental Performance

The Environmental Performance domain assesses the effectiveness of actions taken by the organization to monitor, control, and reduce its environmental impact. This domain is central to any robust ESG strategy, as it deals with the management of natural resources, emissions, waste, energy, and circular economy practices — all fundamental pillars of operational sustainability.

Environmental maturity goes beyond legal compliance, involving investments in innovation, the use of clean technologies, alignment with international standards (such as ISO 14001), and active engagement of the value chain. Organizations that mature in this domain tend to demonstrate greater regulatory resilience, operational efficiency, and institutional reputation.

Practices are evaluated through ten criteria, each classified within a five-level maturity scale (Nonexistent, Initial, Defined, Managed, Optimized):

• Energy Consumption Management: Assesses the organization’s ability to measure, monitor, and optimize energy use, including renewable sources and automation technologies.
• Circular Economy Practices: Evaluates the implementation of initiatives aimed at reducing waste and reusing materials.
• Reduction of Greenhouse Gas (GHG) Emissions: Checks for clear targets and strategic management of emissions.
• Investments in Renewable Energy: Analyzes the organization’s commitment to energy transition through investments in clean energy and adequate infrastructure.
• Sustainable Water Management: Assesses practices related to efficient use and reuse of water, reducing consumption and waste.
• Waste Management: Considers the structure for recycling, responsible disposal, and ambitions related to a “zero waste” goal.
• Environmental Audits: Investigates the systematic execution of audits focused on continuous improvement and environmental innovation.
• Sustainable Materials in the Supply Chain: Examines the adoption of sustainability criteria in sourcing and supplier selection.
• Internal and External Environmental Awareness: Assesses environmental education programs directed at employees and the community.
• Environmental Certifications (e.g., ISO 14001): Verifies the existence of recognized certifications and the maturity of compliance and continuous improvement management.

This domain helps identify how committed the organization is to ecological efficiency, sustainable innovation, and the mitigation of environmental impacts. Progress in these criteria strengthens the organization’s ability to operate responsibly, prepare for increasing regulatory pressures, and position itself competitively in demanding markets.

Domain: Resource Management

The Resource Management domain examines how the organization strategically and sustainably manages its natural, human, and financial resources, aiming to generate long-term value and reduce negative socio-environmental impacts. Maturity in this domain reflects the organization’s ability to operate with efficiency, innovation, and responsibility — optimizing inputs, strengthening human capital, and aligning financial decisions with sustainability principles.

This domain also incorporates perspectives of the circular economy, energy and material efficiency, conscious use of non-renewable resources, sustainable people management, and financial strategies aligned with ESG goals.

Maturity is assessed using ten objective criteria, rated across the five traditional model levels (Nonexistent, Initial, Defined, Managed, Optimized):

• Management of Natural Resources (water, energy, raw materials): Assesses the existence of formal policies and practices for efficient use of essential resources.
• Circular Economy Practices: Evaluates the application of reuse, recycling, and revaluation strategies throughout the production cycle.
• Investments in Resource Efficiency Technologies: Analyzes the adoption of technological solutions to reduce waste and boost productivity.
• Long-Term Planning for Resource Sustainability: Considers structured and dynamic plans aimed at sustainable resource management over time.
• Reduction of Non-Renewable Materials: Reviews strategic actions to substitute, reduce, or eliminate the use of non-renewable resources.
• Sustainable Human Capital Management: Evaluates how the organization promotes well-being, development, and retention of talent with a focus on sustainable HR practices.
• Financial Efficiency with Sustainable Alignment: Checks whether financial processes incorporate ESG indicators in decision-making and resource allocation.
• Product Life Cycle Analysis: Measures the organization’s ability to identify, mitigate, and innovate regarding the environmental impacts of its products or services.
• Increased Productivity and Reduced Ecological Footprint: Evaluates practices aimed at optimizing input usage and minimizing environmental impacts.
• Innovation for Resource Sustainability: Investigates whether the organization invests in disruptive technologies and processes for sustainability and resource efficiency.

This domain is particularly relevant for organizations aiming to achieve operational resilience, competitive advantage, and compliance with increasingly demanding environmental standards. Rational, planned, and innovative use of resources is one of the most strategic capabilities for sustainable companies prepared for future challenges.

Domain: Stakeholder Engagement and Transparency

The Stakeholder Engagement and Transparency domain evaluates how the organization communicates with, involves, and is accountable to its stakeholders — including employees, customers, communities, suppliers, investors, regulators, and society at large — regarding its sustainability practices and performance. This is a fundamental pillar for ensuring legitimacy, trust, and collaboration around ESG objectives.

This domain considers aspects such as regular disclosure of results, adoption of recognized reporting standards (such as GRI), promotion of dialogue and consultation channels, encouragement of active stakeholder participation in sustainability initiatives, and public commitment to environmental and social targets.

Organizational maturity in this area is measured through ten structured criteria, each rated on five evolutionary levels (Nonexistent, Initial, Defined, Managed, Optimized):

• Stakeholder Communication: Assesses the consistency and breadth of communication regarding sustainability practices and outcomes.
• Sustainability Reporting (e.g., GRI): Verifies the use of internationally recognized standards to report ESG performance.
• Stakeholder Consultation and Feedback: Measures the degree of active listening and integration of strategic audience feedback into sustainability management.
• Collaboration in Sustainable Initiatives: Assesses the promotion of joint actions with stakeholders in high-impact projects.
• Sustainability Communication with Investors: Analyzes whether there is ongoing dialogue with investors regarding ESG risks and opportunities.
• Customer Education and Engagement: Verifies the existence of initiatives to inform and engage consumers in the organization’s sustainable practices.
• Disclosure of Negative Impacts: Reviews the transparency of communication about adverse environmental and social impacts, along with mitigation plans.
• Participation in Sustainability Forums and Coalitions: Assesses active involvement in collaborative sectoral or global sustainability networks.
• Partnerships with Sustainable Suppliers: Evaluates the level of cooperation and support offered to the supply chain for ESG adoption.
• Public Sustainability Commitments: Checks for the definition and public disclosure of clear goals, such as carbon neutrality, clean energy usage, or waste reduction.

This domain reflects the organization’s maturity in fostering proactive transparency, corporate responsibility, and constructive engagement with key audiences. Organizations that achieve high performance in this area build strong reputational capital, reduce image-related risks, and enhance their capacity to positively influence the ecosystem in which they operate.

Comparative Table – SMM vs. Standard Market Models

Sustainability Maturity Scale – SMM

The assessment of organizational maturity in the Sustainability Maturity Model (SMM) is based on a five-level evolutionary scale that enables a structured identification of the consolidation stage of sustainability (ESG) practices within each dimension of the model.

Each of the model’s five domains — Governance and Leadership, Environmental Performance, Social Responsibility, Resource Management, and Stakeholder Engagement — consists of ten questions, each evaluated on a scale from 0 to 4 points. The maximum possible score per domain is 40 points, which is then converted into a percentage on a 0 to 100 scale.

Overall Maturity Calculation

The organization’s overall maturity score is calculated based on the weighted average of the results by domain. Each domain carries an equal weight of 20%, ensuring a balanced evaluation across the various aspects of sustainability.