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Examples and best practices

On this subpage, you will find examples and best practices from companies that are already well-established in their ESG journey and have considerable experience with sustainability practices. The page is structured to align with the same logical framework as the ESG Tool, with content organized across five key stages. While our examples primarily focus on ICT companies, the best practices highlighted here are drawn from various sectors to provide a broader perspective, given the limited availability of examples specific to ICT. Whether you are looking to benchmark your own practices or gain insights into how other companies tackle ESG challenges, this subpage offers valuable guidance and actionable strategies to enhance your sustainability journey.

  • Stage 1

    Identifying the relevant stakeholders across the value chain

    ESG Tool Stage 1 helps you understand who your company's stakeholders are. Here on the supportive materials page, you can explore examples of how companies have presented their stakeholders in their sustainability reports, showcasing different approaches to effective stakeholder mapping.

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  • Stage 2

    Shortlisting sustainability matters

    The objective of ESG Tool Stage 2 is to help you identify potential sustainability topics of concern based on ESRS topical standards. In the ESG Tool, we assist users in determining which topics are most relevant within their company's context. Using the ten key ESG topics, we have developed a comprehensive questionnaire containing up to 75 questions across various subtopics to evaluate the company's material aspects. Here on the supportive materials page, you can explore examples and best practices of how companies have presented their key ESG topics in their sustainability reports, showcasing different approaches to advancing sustainable practices.

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  • Stage 3 and 4

    Impacts, risks, and opportunities (IRO) assessment

    Stages 3 and 4 in the ESG Tool provide an assessment to help evaluate the sustainability-related impacts, risks, and opportunities (IRO) of your company. The objective of the IRO assessment is to define impacts, risks, and opportunities and assess impact and financial materiality according to the rules set out in ESRS 1. The outcome of this stage in the ESG Tool is a list of assessed impacts, risks, and opportunities, along with respective impact and financial materiality scores. Here on the supportive materials page, you can see how companies have presented their material topics in their sustainability reports.

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  • Stage 5

    Joint Overview

    Stage 5 of the ESG Tool offers a consolidated overview page that summarizes the results from previous stages (1-4) and information from the registration page. On the supportive materials page, you can find general recommendations and examples of how companies have effectively presented their results.

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