Comprehensive Environmental Questionnaire for ESG Reporting Aligned with CSRD and SFDR

Creating a comprehensive questionnaire for an ESG report to align with the CSRD (Corporate Sustainability Reporting Directive) and SFDR (Sustainable Finance Disclosure Regulation) involves covering key environmental aspects. Here is a list of 30 questions:

General Environmental Information

Environmental Policy: Does the organization have an environmental policy? If so, what are its main goals and objectives?

Environmental Management System: Is there an environmental management system in place? Please describe its key components and any certifications (e.g., ISO 14001).

Regulatory Compliance: Has the organization complied with all relevant environmental regulations? Have there been any violations or fines in the reporting period?

Climate Change

Climate Strategy: What is the organization’s strategy for addressing climate change?

GHG Emissions: What are the total greenhouse gas (GHG) emissions (Scope 1, 2, and 3)?

Emissions Reduction: What targets has the organization set for reducing GHG emissions, and what progress has been made?

Energy Consumption: What is the total energy consumption, and what proportion comes from renewable sources?

Climate Risk: How does the organization assess and manage risks related to climate change?

Resource Management

Water Usage: What is the total water consumption, and what measures are in place to reduce water use?

Waste Management: How does the organization manage waste? Provide details on waste types, quantities, and recycling efforts.

Material Use: What are the primary materials used, and how does the organization ensure their sustainable sourcing?

Biodiversity and Ecosystem Impact

Biodiversity Policy: Does the organization have a policy or strategy for biodiversity conservation?

Impact on Biodiversity: What are the organization’s impacts on biodiversity, and what measures are taken to mitigate these impacts?

Protected Areas: Are any operations located in or near protected areas? How are these impacts managed?

Pollution and Emissions

Air Emissions: What are the quantities of air pollutants (e.g., NOx, SOx, particulate matter) emitted?

Effluent Management: How does the organization manage wastewater and effluent discharges?

Chemical Management: How are chemicals and hazardous substances managed to prevent pollution?

Sustainable Products and Innovation

Sustainable Products: What proportion of products or services are designed to be sustainable or environmentally friendly?

Eco-innovation: What initiatives are in place to drive eco-innovation in products and processes?

Circular Economy: How does the organization incorporate circular economy principles in its operations?

Supply Chain and Value Chain

Supplier Standards: What environmental standards are suppliers required to meet?

Supply Chain Management: How does the organization ensure the sustainability of its supply chain?

Value Chain Reporting: To what extent does the environmental reporting cover the upstream and downstream value chain?

Stakeholder Engagement and Reporting

Stakeholder Engagement: How does the organization engage with stakeholders on environmental issues?

Transparency and Disclosure: What environmental information is publicly disclosed, and how is it verified?

Performance Metrics and Targets

Environmental KPIs: What key performance indicators (KPIs) are used to measure environmental performance?

Target Setting: What are the specific environmental targets, and what progress has been made towards achieving them?

Performance Improvement: What actions have been taken to improve environmental performance over the reporting period?

Governance and Oversight

Board Oversight: How is environmental responsibility governed at the board level?

Environmental Training: What training is provided to employees on environmental issues and practices?

Conclusion

These questions are designed to ensure that the organization’s ESG report comprehensively covers environmental aspects in line with CSRD and SFDR requirements.