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.
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Recipient
Identify who will use the answers.
Module 02 / 03
Purpose
Understand the decision the request supports.
Module 03 / 03
Boundary
Clarify the organisation and period covered.
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.
| Evidence question | Review approach | What to avoid |
|---|---|---|
| Recipient and use | Confirm who requested the form and why | Assuming a generic template has one universal meaning |
| Reporting organisation | Identify the company, group or activity | Answering for one office as though it covers all operations |
| Period | Check the requested date or reporting year | Reusing the newest available number without explanation |
| Definitions | Clarify ambiguous terms and answer options | Inventing 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.
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Entity
Name the organisation represented.
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Activity
Identify included operations and relationships.
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Time
Explain the information’s relevant dates.
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.
| Evidence question | Review approach | What to avoid |
|---|---|---|
| Known coverage | The record covers the central office | The business monitors all operations |
| Known gap | Project-location information is not in this record | Assume client sites are irrelevant |
| Requested definition | Ask what the bank means by business-wide coverage | Treat ambiguity as permission to answer yes |
| Next decision | Assign review of the scope and response wording | Turn 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.
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Supported yes
The evidence matches the requested statement.
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Supported no
The statement is not true on the defined basis.
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Unresolved
A missing record prevents a supported answer.
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.
| Evidence question | Review approach | What to avoid |
|---|---|---|
| Approved policy | Confirm scope, date and current status | Yes because a draft exists |
| Implemented practice | Identify operating evidence | Yes because management intends to implement it |
| No evidence available | Record the information gap | No because the coordinator has not received a file |
| Not applicable | Explain the basis where the form allows it | Use 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.
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Document
An approved policy exists for a defined scope.
Module 02 / 03
Practice
Evidence shows how it is embedded.
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Limit
Unreviewed activities remain explicitly qualified.
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.
| Evidence question | Review approach | What to avoid |
|---|---|---|
| Commitment | Current approved policy and its scope | A file name without approval context |
| Process | Evidence of how relevant issues are identified | A general statement that the organisation cares |
| Operation | A documented example of the process being used | A planned workshop described as completed |
| Limitations | Activities or relationships not yet reviewed | A 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.
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Population
Identify activities and entities covered.
Module 02 / 03
Method
Retain units, calculation and assumptions.
Module 03 / 03
Period
Match the answer to the requested dates.
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.
| Evidence question | Review approach | What to avoid |
|---|---|---|
| Source | Identify the record and accepted version | A number copied from an untraceable slide |
| Definition | State what is being counted or measured | Switching between headcount and another basis silently |
| Boundary | Retain included activities and exclusions | Calling an office figure group-wide |
| Qualification | Explain relevant estimation or gaps | Removing 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.
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Certificate
Check the named body and scope.
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Performance
Identify the measured result and limits.
Module 03 / 03
Programme
Separate participation from achieved outcomes.
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.
| Evidence question | Review approach | What to avoid |
|---|---|---|
| Certification claimed | Name the certification and covered activity | A whole-business sustainability claim |
| All operations are monitored | Name the actual records and coverage | Extending central-office evidence to every project |
| Our policy is implemented | State the verified implementation scope | Presenting planned training as completed |
| Our performance improved | Identify the supported comparison and method | An 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.
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Version
Retain the exact form answered.
Module 02 / 03
Approval
Identify who accepted the wording.
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Record
Keep the submitted copy and follow-up.
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.
- 101
Read the request
Identify the recipient, purpose, deadline and exact form. - 202
Clarify scope
Confirm the organisation, activities, period and ambiguous terms. - 303
Assign owners
Match contributors and reviewers to the actual information requested. - 404
Gather evidence
Collect records that support the proposed narrative and quantitative answers. - 505
Select answer states
Separate supported yes, supported no, not applicable and unresolved information. - 606
Review the basis
Check definitions, units, boundaries, policy status and claim scope. - 707
Resolve limitations
Seek clarification or qualify gaps where the form permits explanation. - 808
Approve the whole response
Review wording and evidence together before submission. - 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.
- CDPOur Question Bank
- CDPCorporate Questionnaire Version Control Table 2026 V 1.2
- CDPFull Corporate Scoring Introduction 2026 V 1.2
- Department for Business and TradeUK SRS S1, February 2026
- Global Reporting InitiativeGRI 1: Foundation 2021
- Global Reporting InitiativeGRI 2: General Disclosures 2021
- GHG ProtocolGHG Protocol Corporate Accounting and Reporting Standard, revised edition
- ISOCertification and accreditation
- OHCHRUN Guiding Principles on Business and Human Rights, Principles 17–18
- UN Global CompactThe Ten Principles
Continue reading
Read next
CDP reporting
Understand a named questionnaire system.
ESG standards
Identify the reporting basis and claim.
Carbon accounting
Prepare the basis behind quantitative answers.
Sustainability certifications
Check what a certificate actually covers.
Sustainability software
Evaluate reusable evidence and response control.