Comprehensive Social 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 social aspects. Here is a list of 30 questions to guide your ESG reporting:

General Social Information

Social Policy: Does the organization have a social responsibility policy? If so, what are its main goals and objectives?

Social Management System: Is there a social management system in place? Please describe its key components and any certifications (e.g., SA8000).

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

Human Rights

Human Rights Policy: What is the organization’s policy on human rights?

Human Rights Due Diligence: How does the organization conduct human rights due diligence?

Human Rights Violations: Have there been any reported human rights violations within the organization or its supply chain?

Labor Practices

Employment Practices: What are the organization’s employment practices regarding fair wages, working hours, and working conditions?

Employee Diversity: What is the composition of the workforce in terms of gender, age, ethnicity, and other diversity metrics?

Non-Discrimination: What measures are in place to prevent discrimination in the workplace?

Freedom of Association: Does the organization recognize and respect the right to freedom of association and collective bargaining?

Health and Safety

Occupational Health and Safety: What are the organization’s policies and practices regarding occupational health and safety?

Health and Safety Metrics: What are the key health and safety performance metrics (e.g., accident rates, lost-time injury frequency rate)?

Employee Well-being: What initiatives are in place to promote employee well-being and mental health?

Training and Development

Training Programs: What training and development programs are available for employees?

Skill Development: How does the organization support skill development and career advancement?

Employee Education: What proportion of employees have received training during the reporting period?

Community Engagement

Community Impact: How does the organization assess and manage its impact on local communities?

Community Investment: What community investment initiatives are in place (e.g., donations, volunteer programs)?

Stakeholder Engagement: How does the organization engage with local communities and other stakeholders?

Customer and Product Responsibility

Customer Health and Safety: What measures are in place to ensure the health and safety of customers using the organization’s products or services?

Product Quality: How does the organization ensure the quality and safety of its products or services?

Customer Feedback: How is customer feedback collected and addressed?

Supply Chain and Value Chain

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

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

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

Stakeholder Engagement and Reporting

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

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

Performance Metrics and Targets

Social KPIs: What key performance indicators (KPIs) are used to measure social performance?

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

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