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Standards and reporting

ESG Questionnaire

A useful ESG questionnaire response answers the recipient’s actual question with supported information and visible limits.

What is an ESG questionnaire asking you to do?

An ESG questionnaire is a defined recipient request, so an editorial response process starts with its purpose, definitions and scope rather than assuming it is a complete reporting standard.

Define the requestRequirements and evidence

Module 01 / 03

Recipient

Identify who will use the answers.

Read the detailed guidance and evidence

A lender, customer, landlord or programme owner may ask different questions even when the forms all carry an ESG label.

CDP illustrates a named questionnaire system with its own routes, questions and guidance, which should not be assumed to govern every private questionnaire CDP Question Bank.

An original fictional design practice receives a bank-renewal questionnaire and assigns a response owner before requesting information from its office and project teams.

It keeps the request separate from public reporting claims and checks the standards hub before reusing an answer.

What should be clarified before answering?

This editorial clarification record prevents a concise form from creating an unsupported group-wide claim.

Editorial fields for managing a request rather than an official questionnaire template.
Evidence questionReview approachWhat to avoid
Recipient and useConfirm who requested the form and whyAssuming a generic template has one universal meaning
Reporting organisationIdentify the company, group or activityAnswering for one office as though it covers all operations
PeriodCheck the requested date or reporting yearReusing the newest available number without explanation
DefinitionsClarify ambiguous terms and answer optionsInventing the recipient’s intended interpretation

How should the answering population be defined?

GRI 2 distinguishes entities included in sustainability reporting, reporting period and activities, providing useful context for explaining the boundary behind an answer GRI 2, disclosures 2-2, 2-3 and 2-6.

State the coverageRequirements and evidence

Module 01 / 03

Entity

Name the organisation represented.

Read the detailed guidance and evidence

The fictional design practice has a central office and project teams working at client locations, and its bank asks whether it monitors environmental information across the business.

The coordinator discovers that the available evidence covers the central office only and records that limitation before deciding the wording.

The bank’s actual definition controls the response question, so an office-level record is not automatically a company-wide answer merely because it is the only record available.

If the requested scope cannot be established, seek clarification and retain the response rather than silently choosing the narrowest interpretation.

What should the fictional practice’s scope note explain?

This original editorial example shows how to qualify the answer without inventing missing information.

Fictional bank-renewal example; the recipient determines whether the supplied answer meets its request.
Evidence questionReview approachWhat to avoid
Known coverageThe record covers the central officeThe business monitors all operations
Known gapProject-location information is not in this recordAssume client sites are irrelevant
Requested definitionAsk what the bank means by business-wide coverageTreat ambiguity as permission to answer yes
Next decisionAssign review of the scope and response wordingTurn an information gap into zero activity

How should yes, no and incomplete answers differ?

An editorial answer register should distinguish evidence of an existing practice, evidence that it does not exist and information that remains unavailable.

Answer the actual questionRequirements and evidence

Module 01 / 03

Supported yes

The evidence matches the requested statement.

Read the detailed guidance and evidence

Do not treat a blank field as a negative answer or treat the existence of a policy title as evidence that the policy is implemented throughout the requested population.

GRI 1 distinguishes reporting that an item does not exist from an allowed reason for omission, illustrating why absence and unavailable information are not interchangeable GRI 1, section 1.4.

For a named system such as CDP, the available response routes and scoring rules are system-specific, so do not import a private form’s yes/no logic into that response CDP 2026 scoring principles.

A useful register retains the proposed answer, supporting record, limitation and reviewer so the next person can understand why that state was selected.

Which answer-state mistakes should be challenged?

These editorial tests distinguish a factual answer from a convenient completion status.

Recipient definitions and available response options still govern the actual submission.
Evidence questionReview approachWhat to avoid
Approved policyConfirm scope, date and current statusYes because a draft exists
Implemented practiceIdentify operating evidenceYes because management intends to implement it
No evidence availableRecord the information gapNo because the coordinator has not received a file
Not applicableExplain the basis where the form allows itUse it to avoid an inconvenient question

What does a supported policy answer look like?

GRI 2 distinguishes policy commitments, embedding those commitments and remediation processes, which helps reviewers avoid claiming implementation from a policy document alone GRI 2, disclosures 2-23–2-25.

Fictional policy reviewRequirements and evidence

Module 01 / 03

Document

An approved policy exists for a defined scope.

Read the detailed guidance and evidence

The fictional bank form asks whether the design practice has a process for identifying human-rights risks, and the first draft simply attaches its general conduct policy.

The reviewer asks for evidence of the process actually described in the question, then distinguishes the approved commitment from the work undertaken to identify and address relevant effects.

The UN Guiding Principles describe human-rights due diligence as assessing impacts, acting, tracking responses and communicating, rather than merely possessing a policy UN Guiding Principles 17–18.

That source is a soft-law reference for understanding the question and does not itself turn this fictional bank request into a universal UK legal duty.

What could the reviewer request?

This editorial evidence list tests the specific answer without claiming a complete due-diligence assessment.

Fictional review prompts rather than proof that the design practice fulfils the UN Guiding Principles.
Evidence questionReview approachWhat to avoid
CommitmentCurrent approved policy and its scopeA file name without approval context
ProcessEvidence of how relevant issues are identifiedA general statement that the organisation cares
OperationA documented example of the process being usedA planned workshop described as completed
LimitationsActivities or relationships not yet reviewedA claim that every potential issue has been eliminated

How should quantitative answers be supported?

GHG Protocol corporate accounting distinguishes organisational and operational boundaries, so an emissions answer needs its basis rather than an unexplained carbon total GHG Protocol Corporate Standard, chapters 3–4.

Explain the numberRequirements and evidence

Module 01 / 03

Population

Identify activities and entities covered.

Read the detailed guidance and evidence

The fictional practice does not have a complete company inventory, so it avoids converting a narrow office-energy record into an unsupported group-wide emissions answer.

A response can state the actual supported information and its limits where the recipient permits explanation, or identify the missing work instead of inventing a number.

UK SRS S1’s financially relevant reporting purpose is separate from a private request, so a completed bank form does not establish compliance with that public reporting basis UK SRS S1, objective and compliance conditions.

Use carbon accounting for inventory preparation and keep the questionnaire’s requested units and boundaries visible during any transfer.

What should accompany a reused figure?

This editorial transfer record helps prevent a correct source figure becoming a misleading answer.

Editorial evidence fields; they do not replace the recipient’s required format.
Evidence questionReview approachWhat to avoid
SourceIdentify the record and accepted versionA number copied from an untraceable slide
DefinitionState what is being counted or measuredSwitching between headcount and another basis silently
BoundaryRetain included activities and exclusionsCalling an office figure group-wide
QualificationExplain relevant estimation or gapsRemoving limitations to fit a short text field

How should certificates and performance claims be checked?

ISO does not itself perform certification, and GRI 1 does not set benchmarks for good or bad performance, so neither reference supports a vague claim that the business is fully sustainable ISO certification GRI 1, section 1.1.

Match wording to evidenceRequirements and evidence

Module 01 / 03

Certificate

Check the named body and scope.

Read the detailed guidance and evidence

If the bank asks about certification, the fictional practice checks the actual certificate rather than attaching a product badge or an unrelated supplier’s certificate.

If it describes a beneficial programme, it retains evidence of the result rather than assuming the activity offsets a different unresolved concern.

The UN Global Compact warns that good practice in one area does not offset harm in another, which is a useful challenge to an overly favourable combined narrative UN Global Compact, Ten Principles.

The sustainability-certifications guide explains scope and verification, while this response file should retain the exact answer the evidence supports.

Which broad answers need narrowing?

These fictional editorial examples show where scope can disappear during form completion.

Fictional wording review; the final answer must remain accurate for the recipient’s defined question.
Evidence questionReview approachWhat to avoid
Certification claimedName the certification and covered activityA whole-business sustainability claim
All operations are monitoredName the actual records and coverageExtending central-office evidence to every project
Our policy is implementedState the verified implementation scopePresenting planned training as completed
Our performance improvedIdentify the supported comparison and methodAn outcome claim based only on an announcement

What should be approved and retained before submission?

An editorial submission record should preserve the request version, accepted answers, evidence references, qualifications and unresolved questions.

Keep the response traceableRequirements and evidence

Module 01 / 03

Version

Retain the exact form answered.

Read the detailed guidance and evidence

Named questionnaire systems can revise guidance during a cycle, as CDP’s 2026 version-control table demonstrates, so a response register should not rely on an undated local template CDP 2026 version-control table.

The fictional design practice asks its reviewer to inspect the complete response rather than only the pages containing numbers, because narrative statements can also overstate scope or implementation.

A sustainability-software brief can request reusable evidence links and version exports, while a consultant brief can name the review scope and handover.

Retain any recipient clarification alongside the submission so that later reuse does not strip away the definition that made the original answer valid.

The CDP reporting guide helps identify the disclosure request, questionnaire basis and evidence needed before collecting answers.

Use the ESG standards guide to distinguish a selected reporting standard and its claim conditions from a broad ESG label.

How can a team complete a supported response?

This is an editorial preparation sequence rather than a prescribed assessment method or a conformity checklist.

  1. 101

    Read the request

    Identify the recipient, purpose, deadline and exact form.
  2. 202

    Clarify scope

    Confirm the organisation, activities, period and ambiguous terms.
  3. 303

    Assign owners

    Match contributors and reviewers to the actual information requested.
  4. 404

    Gather evidence

    Collect records that support the proposed narrative and quantitative answers.
  5. 505

    Select answer states

    Separate supported yes, supported no, not applicable and unresolved information.
  6. 606

    Review the basis

    Check definitions, units, boundaries, policy status and claim scope.
  7. 707

    Resolve limitations

    Seek clarification or qualify gaps where the form permits explanation.
  8. 808

    Approve the whole response

    Review wording and evidence together before submission.
  9. 909

    Retain the accepted version

    Keep the submitted form, supporting references and recipient clarifications.

Frequently asked

Questions people ask

What is an ESG questionnaire?

It is a recipient’s structured request for environmental, social or governance information, and its own definitions and purpose need to be established before answering.

Can we use one answer for every questionnaire?

Reuse evidence where appropriate, but review the requested scope, period, definitions and version before reusing the answer.

Should missing evidence be answered no?

Not automatically, because a missing record, a practice that does not exist and a genuinely inapplicable question are different states.

Does a policy prove implementation?

No, GRI 2 distinguishes commitments from embedding them and from processes that address negative impacts.

Does completing a bank form establish UK SRS compliance?

No, the request is distinct from the standard’s reporting purpose and conditions for a compliance statement.

What should be retained after submission?

An editorial record can retain the exact request, accepted answers, source evidence, qualifications, approvals and any clarifications from the recipient.

Sources

Primary sources

Primary provisions and official owner guidance checked on 26 October 2026; historical and draft resources are labelled in the guide.

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