Example output · ESG Sustainability Analyst AI
What the ESG KPI Extraction & Framework Mapping actually produces
Pulls the ESG KPIs stated in a corporate sustainability report and maps each one to its corresponding disclosure line under GRI, SASB, IFRS S1/S2, TCFD, ESRS, and EU Taxonomy, without inventing figures or codes it can't confirm.
- Report Source:
- Corporate Sustainability Report 2023 - Meridian Foods Group
- Report Content:
- Scope 1 emissions: 42,300 tCO2e; Scope 2 (market-based): 18,700 tCO2e; Scope 3: 610,000 tCO2e. Renewable electricity share: 34%. Water withdrawal: 1.2 million m3, 22% from water-stressed areas. Total recordable incident rate: 1.8 per 200,000 hours. Employee turnover: 14%. Gender diversity in management: 38% women. Board independence: 72%. No disclosed climate transition plan targets beyond 2030.
- Frameworks To Map:
- GRI, SASB, IFRS S1/S2, TCFD, ESRS, EU Taxonomy
- Reporting Period:
- FY2023 (Jan 1 - Dec 31, 2023)
- Scope 1 GHG emissions: 42,300 tCO2e — methodology not detailed beyond 'Scope 1'; assurance not disclosed in extract. 2. Scope 2 emissions (market-based): 18,700 tCO2e — market-based method explicitly stated; no location-based figure given; assurance not disclosed. 3. Scope 3 emissions: 610,000 tCO2e — no category breakdown (e.g., purchased goods, use of sold products) or methodology (spend-based vs. supplier-specific) disclosed; assurance not disclosed. 4. Renewable electricity share: 34% — no definition given (contractual instruments, PPAs, location- vs market-based); assurance not disclosed. 5. Water withdrawal: 1.2 million m3, of which 22% from water-stressed areas — stress definition/tool (e.g., WRI Aqueduct) not stated; assurance not disclosed. 6. Total recordable incident rate (TRIR): 1.8 per 200,000 hours — calculation basis (OSHA-style) implied, not confirmed; assurance not disclosed. 7. Employee turnover: 14% — voluntary vs. total turnover not specified; assurance not disclosed. 8. Gender diversity in management: 38% women — definition of 'management' tier not specified; assurance not disclosed. 9. Board independence: 72% — definition of independence criteria not stated; assurance not disclosed. 10. Climate transition plan: report states no targets disclosed beyond 2030 — interim milestones, offset use, and scope coverage for any pre-2030 target not detailed in extract. Page/section references: not provided in supplied text — confirm against source report pagination.
Scope 1 (42,300 tCO2e): GRI 305-1; SASB [verify exact code — Food Products sector]; IFRS S2 [verify exact code]; TCFD Metrics & Targets; ESRS E1. Scope 2 market-based (18,700 tCO2e): GRI 305-2; IFRS S2 [verify exact code]; TCFD Metrics & Targets; ESRS E1. Scope 3 (610,000 tCO2e): GRI 305-3; SASB [verify exact code]; IFRS S2 [verify exact code]; TCFD Metrics & Targets; ESRS E1. Renewable electricity share (34%): GRI 302-1 [verify exact code]; SASB [verify exact code]; ESRS E1. Water withdrawal volume/water-stressed % (1.2M m3, 22%): GRI 303-3 [verify exact code], GRI 303-... water-stressed disclosure [verify exact code]; SASB [verify exact code]; TCFD (physical risk, Strategy/Metrics pillars); ESRS E3 (volumes/withdrawal — not E2, per boundary rule). TRIR (1.8): GRI 403-9; SASB [verify exact code]; ESRS: workforce/social standard not in controlled environmental table — [citation not in controlled table — verify]. Employee turnover (14%): GRI 401-1; ESRS: [citation not in controlled table — verify]. Gender diversity in management (38%): GRI 405-1; ESRS: [citation not in controlled table — verify]. Board independence (72%): GRI 2-9 [verify exact code]; ESRS: [citation not in controlled table — verify]. No transition plan beyond 2030: TCFD Strategy & Metrics/Targets pillars; ESRS E1 (transition plan disclosure); IFRS S2 [verify exact code]. EU Taxonomy: no taxonomy-eligible/aligned revenue, capex, or opex percentages disclosed in extract — no mapping possible.
Assurance: no assurance statement (limited/reasonable) is referenced anywhere in the extract for any KPI — data confidence for all figures should be treated as low/unverified until an assurance statement or auditor's report is located. Scope 3: lack of category-level breakdown and stated methodology (spend-based, supplier-specific, hybrid) is a material gap against GRI 305-3, ESRS E1, and IFRS S2 expectations, which call for methodology transparency. Energy: no total energy consumption or intensity figure disclosed alongside the 34% renewable share, limiting completeness of GRI 302 and ESRS E1 energy disclosures. Water: no water consumption or discharge volumes disclosed, only withdrawal — ESRS E3 expects withdrawal, consumption, and discharge; no water-stress methodology cited, weakening comparability. TRIR/turnover/diversity/board independence: these correspond to social (S1) and governance (G1) ESRS standards, which fall outside the provided environmental-only ESRS table (E1–E5) — exact ESRS codes cannot be cited and are flagged [citation not in controlled table — verify]; confirm against full ESRS Set 1 before final mapping. SASB: company's exact SASB/SICS sub-industry code was not confirmed from the extract (inferred as Food Products/Processed Foods) — all SASB codes marked [verify exact code]. IFRS S1/S2: transition status (early adopter vs. not yet applying) not stated; codes not assigned pending confirmation. EU Taxonomy: complete absence of eligibility/alignment disclosure (revenue, capex, opex) is a significant gap for any CSRD-scoped entity — this should be flagged prominently in downstream risk scoring. Transition plan: statement that no targets exist beyond 2030 is itself a disclosure gap relative to TCFD and ESRS E1 expectations for long-term (e.g., net-zero) target-setting; confirm whether any interim 2030 target and its scope/offset assumptions were disclosed elsewhere in the report. Missing KPI most likely to change downstream scoring: a disclosed, methodology-complete Scope 3 category breakdown with assurance status.
Swap in the actual report text or source document, list only the frameworks your mandate actually requires, and confirm the reporting period matches the filing you're working from.
Human review: Every framework code and figure must be verified against the primary source and current framework text before use in a filing or client deliverable — the tool flags uncertain mappings but does not guarantee code accuracy.
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