Benchmarks and Best Practices in
Sustainability Reporting

The Global ESG Monitor defines benchmarks and best practices in sustainability reporting. For this purpose, we have developed a scientifically based methodology that measures the quality and transparency of companies’ sustainability practices through their official disclosures. Our goal is to provide companies with guidance on how to improve their reporting and, through this reporting, enhance their sustainability practices. We do not judge business models. It is the role of stakeholders. Our goal is to simplify the complexity of sustainability and stakeholder needs. We offer clear, easy-to-understand information for business leaders. This empowers them to effectively navigate and respond to the risks, opportunities, and impacts of their actions.

The GEM methodology is supported by “Forschungszulage”, a funding program of the Ministry of Education and Research in Germany.

GLOBAL APPROACH TO A GLOBALLY RELEVANT TOPIC

BENCHMARKS IN ESG REPORTING – THE GLOBAL ESG MONITOR PROVIDES THE ANSWERS

1.300
reports analyzed since 2019
4
continents since 2019
470
companies since 2019
4.000
criteria 2023
70
industries every year

SERVICES

Our Official Report offers a market overview, highlighting the present status, strengths, and weaknesses in non-financial reporting. This report is just a glimpse into the extensive data we offer. For business leaders, we provide the following in-depth analysis:

Our Challenger Report provides your results measured with the GEM Assay™. On 70+ pages it reflects your overall performance as well as individual results in key dimensions of sustainability reporting.

Our Benchmark Report shows your results measured with the GEM Assay™. in comparison with your peer group. Define your peer group yourself or choose specific data (e.g. sector, index) from our sample.

Our CSRD/ESRS Readiness Report shows you the degree of compliance with the CSRD/ESRS requirements. Additional feasibility assessments form an important basis for creating a roadmap and avoiding regulatory risks.

For executive management, supervisory bodies and leadership we provide tailored training programs and workshop formats through the GEM Academy. ESRS mandates disclosure of the composition, roles, and responsibilities of, along with their expertise and skills in sustainability matters.

September 2024:
Summit & Award

The Global ESG Monitor views it as its mission to appreciate the efforts of companies and to provide a platform where businesses leaders can discuss their challenges in meeting legal requirements and fulfilling stakeholder needs.

We host a major Summit in September, focusing on key issues in sustainability and capital markets. The highlight is an award ceremony honoring the best sustainability reports from public and private companies.

WHAT MAKES US UNIQUE

TRANSPARENCY

We measure transparency and quality of sustainability actions through analyzing and evaluating official sustainability disclosures.

NO JUDGMENT ON BUSINESS MODELS

Business models are complex and dynamic, requiring in-depth knowledge for assessment, which we believe should be left to the stakeholders of the companies.

METHODOLOGY

Our broad approach takes into account the demands of legislators and standard-setters, as well as the needs of our stakeholders, who are using our data.

KNOWLEDGE TRANSFER

We actively share our expertise, offering guidance and a platform for corporates and capital markets to enhance their understanding and practices in sustainability practices.

TRIPLE EVALUATION

We ensure the highest data quality by having a global and diverse team perform a triple evaluation of the sustainability reports.

CLEAR TARGET GROUP

Our primary audience consists of companies that are either willing or required to report.

DISCLOSURE OF SOURCES

Our methodology is based on clear sources. We analyze only the reports for which management is accountable - the annual report and the separate sustainability report. These reports are immutable, auditable, and tied to a clearly defined reporting period.

APPRECIATION FOR CORPORATE PROGRESS

Our recognition of corporate excellence is showcased in the annual Integrity Star Award, where winners are determined by a clear and transparent methodology, not by a jury.

SUSTAINABILITY ASSESSMENT

Other than standard setters or ESG rating agencies we assess how effectively companies adhere to existing sustainability reporting standards, rather than creating new ones.

TRANSPARENT RESULTS FOR AWARD PARTICIPANTS

Each participant, regardless of the outcome, receives a comprehensive and transparent overview of their analysis results.