Technical guide · Sustainability

ESG Maturity Index

Environmental, social, and governance assessed across 6 dimensions and aligned with GRI, ISSB, ABNT PR 2030, and ISO 26000 — to move beyond talk and prove practice.

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01 · The problemWhat this assessment solves

Having a sustainability policy, a report, and a committee doesn’t mean being mature in ESG: an unaudited supply chain, nonexistent materiality, and unmapped climate risks are common gaps.

The problem is rarely a lack of intent — it’s the absence of an assessment. Without criteria, self-assessment becomes unintentional greenwashing; the assessment exposes where the real gaps are.

02 · What it isWhat the model is

It measures ESG maturity across 6 dimensions and 60 questions, with a score by dimension and an overall maturity level, analysis, and an action plan.

It integrates the most current frameworks — GRI 2021, ISSB S1/S2 (2024), and ABNT PR 2030 — to separate practice from talk.

03 · The scaleThe 5 maturity levels

Each dimension — and the organization as a whole — is placed at one of these levels, always with a color, number, and name.

1
Reactive

No structured sustainability practices. ESG actions happen sporadically and reactively — in response to legal requirements, customer pressure, or incidents. There is no formal policy, targets, or owners, and the risk of greenwashing is high.

2
Emerging

The organization recognizes the importance of ESG and begins to structure deliberate initiatives. First informal policies and one-off projects appear, still without systemic integration or results measurement.

3
Structured

Formalized practices, with documented policies, defined targets, and active governance structures. Materiality begins to guide priorities and reports follow some recognized standard, with still partial coverage.

4
Integrated

Sustainability is integrated into strategy and business decisions: mapped climate risks, value chain monitored with audits and ESG clauses, and externally verified reports. ESG already generates perceived value.

5
Benchmark

ESG is a real competitive advantage: science-aligned targets, reporting with reasonable assurance, human rights due diligence across the chain, and measured social impact. The organization influences the sector's practices.

04 · The structureWhat the assessment evaluates

No critical area is left out. Each dimension brings together the themes evaluated by the assessment.

ESG Governance & Strategy

Clear strategy, assessed materiality, committed leadership, and real accountability.

Strategy and materialityLeadership and commitmentFormal governanceAccountability

Environmental & Climate Performance

Emissions (Scopes 1–3), energy, climate risks, water, waste, and circular economy.

Emissions (Scopes 1–3)Energy and climateWater and wasteCircular economy

People & Human Capital

Equity, diversity and inclusion, human rights, health and safety, and ethics channels.

Equity and D&IHuman rightsHealth and safetyEthics

Community & Social Impact

Community programs, community consultation, vulnerable groups, and alignment with the SDGs.

Community programsCommunity consultationVulnerable groupsSDGs

Value Chain & Responsible Sourcing

ESG criteria for suppliers, contractual clauses, audits, and due diligence.

Supplier criteriaContractual clausesAuditsDue diligence

Transparency, Reporting & Engagement

GRI/ISSB standards, transparency about impacts, independent assurance, and dialogue with stakeholders.

GRI/ISSB standardsImpact transparencyAssuranceStakeholders

05 · HighlightsWhy apply this assessment

Up-to-date frameworksIntegrates GRI 2021, ISSB S1/S2 (2024), and ABNT PR 2030 — not outdated versions.
Social across two dimensionsInternal human capital and external social impact are assessed separately.
Value chain as a dimension of its ownSupplier due diligence, traceability, and audits in depth.
Aligned with the Brazilian standardAligned with ABNT PR 2030, the country's first ESG technical standard.

06 · AudienceWho it's for

Sustainability directors and managersTo assess current maturity and build an evidence-based ESG roadmap.
C-level and boards of directorsTo prepare for regulatory requirements (CSRD, ISSB, LGPD) and investors.
HR, legal, and supply chain teamsTo find gaps in human capital, human rights, and the supply chain.

07 · How to applyFrom questionnaire to plan

There are 60 questions organized into 6 dimensions and 12 themes, all mandatory — answer based on your current reality, not the one you wish for.

In minutes you receive an overall score, by dimension and by theme, the maturity level, and an analysis with prioritized gaps and an initial action plan.

08 · ReferencesBased on international standards

GRI
ISSB S1/S2
ABNT PR 2030
ISO 26000

In practiceWhat the assessment reveals

A mid-sized packaging manufacturer had been publishing a sustainability report for 3 years and called itself robust in ESG. The assessment revealed that its supply chain had never been audited.

We thought it was a communication problem; it was a supply chain problem.

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