How to Write a Sustainability (ESG) Report: Step by Step
A step-by-step guide to your first sustainability report: pick a framework, find material topics, collect data, set targets and write clearly.
3 min read
ESG stands for Environmental, Social and Governance: three groups of factors used to judge how responsibly and sustainably a company operates. Investors use ESG information to assess long-term risk, lenders and large customers increasingly ask for it, and employees care about it. For a company, ESG is a structured way to manage impacts and risks that do not always appear in the financial statements.
The three pillars
| Pillar | What it covers | Examples of indicators |
|---|---|---|
| Environmental | Impact on nature and climate | Energy use, greenhouse gas emissions, water, waste |
| Social | Relationships with people | Health and safety, employee welfare, training, diversity, community, customer data protection |
| Governance | How the company is directed and controlled | Board structure, ethics, anti-corruption, risk management, transparency |
Why ESG matters
- Access to capital: banks and investors increasingly consider ESG in lending and investment decisions.
- Supply chains: large companies and government entities ask suppliers for ESG data.
- Risk management: climate, safety and governance failures can be costly.
- Efficiency: saving energy, water and materials reduces costs.
- Talent and reputation: employees and customers prefer responsible companies.
ESG in Qatar
Sustainability is built into national plans. Qatar National Vision 2030 includes environmental development as one of its four pillars, and the National Environment and Climate Change Strategy launched in October 2021 set a target to reduce greenhouse gas emissions by 25% by 2030. The Qatar Stock Exchange published guidance on ESG reporting for listed companies in 2016, built around a set of indicators; the exchange describes this guidance as voluntary and has signaled that mandatory sustainability reporting is coming.
Common ESG frameworks
- GRI Standards: widely used for sustainability reporting on impacts on the economy, environment and people.
- ISSB standards (IFRS S1 and S2): published in 2023, focused on sustainability and climate information for investors.
- SASB standards: industry-specific metrics, now maintained by the ISSB.
- UN Sustainable Development Goals (SDGs): often used to show contribution to global goals.
How a company can start
- Identify material topics: the ESG issues most important to your business and stakeholders.
- Set a baseline: measure energy, emissions, safety, workforce data and governance practices. See Scope 1, 2 and 3 emissions.
- Set goals and owners for the most material topics.
- Build policies: environment, health and safety, ethics, data protection.
- Report progress clearly and honestly. See how to write your first sustainability report.
ESG examples by industry
| Industry | Environmental | Social | Governance |
|---|---|---|---|
| Construction | Energy, materials, waste | Worker safety and welfare | Contractor ethics, project controls |
| Hospitality | Energy, water, food waste | Guest safety, staff training | Data protection, anti-corruption |
| Logistics | Fleet fuel and emissions | Driver safety | Supplier standards |
| Financial services | Climate risk in lending and investing | Fair treatment of customers | Board oversight, risk management |
| Professional services | Office energy, business travel | Talent development, diversity | Confidentiality, ethics |
ESG basics for small and medium businesses
SMEs do not need a large ESG program to make progress. A practical starting set:
- Environment: track electricity, fuel and water monthly; set one efficiency target.
- Social: a written health and safety policy, fair employment practices and training records.
- Governance: a code of conduct, clear approval limits, and basic data protection.
These are often exactly what larger customers ask for in supplier questionnaires, so a small effort can open doors to new contracts.
Frequently asked questions
Is ESG only for large or listed companies?
No. SMEs that supply larger companies or government entities are increasingly asked for ESG information, and the efficiency gains apply to any size.
What is the difference between ESG and CSR?
Corporate social responsibility (CSR) often focuses on philanthropy and community programs. ESG is broader and measurable, covering how the core business is run.
What is greenwashing?
Making environmental claims that are exaggerated or unsupported. Avoid it by reporting real data, including where you still need to improve.
Prime Consulting helps organizations build practical ESG frameworks aligned with Qatar’s goals. Explore our Sustainability & ESG service.