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Governance Readiness Index · Disclosure Governance Edition
ESG Disclosure Governance Readiness Index.
ESG disclosures are read by people who can check them. This index is written for ESG, finance and sustainability leads whose reports attract scrutiny. The index scores the governance behind the numbers: who owns them, what controls exist, and whether every figure can be traced to something real.
Twenty minutesCandidly scoredEmbedded and evidenced, in progress, or not started
Inside the index
Ten governance control areas.
Each area sets out what embedded disclosure governance looks like in practice, from board oversight and double materiality through to assurance readiness and supply chain exposure. Every area is scored as embedded and evidenced, in progress, or not started, with interpretation guidance and red-flag indicators.
| # | Control area | Pillar |
|---|---|---|
| 01 | ESG Governance Structure & Oversight | Structure |
| 02 | Materiality Assessment & Stakeholder Mapping | Structure |
| 03 | ESG Data Collection & Measurement | Control |
| 04 | Emissions Accounting & Environmental Metrics | Control |
| 05 | Disclosure Framework Alignment | Integration |
| 06 | Social & Workforce Metrics | Integration |
| 07 | ESG Risk Integration | Resilience |
| 08 | Target Setting & Net Zero Alignment | Resilience |
| 09 | Assurance & Verification Readiness | Resilience |
| 10 | Supply Chain ESG & Procurement Integration | Integration |
Also included: common ESG disclosure failure points, a pillar-imbalance warning, and red-flag indicators, starting with ESG reporting owned by marketing rather than governance.
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If the gaps are real
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