Use case
ESG workstream for investors, lenders or acquirers
Download the CSV, open it in Excel or Google Sheets, customise the rows, then upload the finished index to Data Room Builder. The columns are intentionally simple: Level 1, Level 2, Level 3 and Notes.
| Level 1 | Level 2 | Level 3 | Notes |
|---|---|---|---|
| 01 Governance | 01.01 Policies and ownership | — | ESG policy stack and board oversight |
| 02 Environment | 02.01 Emissions and energy | — | Scope 1–2 data, methodology, targets |
| 02 Environment | 02.02 Permits and incidents | — | Environmental permits and breach history |
| 03 Social | 03.01 Workforce metrics | — | Diversity, safety statistics, turnover |
| 03 Social | 03.02 Supply chain | — | Supplier code, audits, modern-slavery statements |
| 04 Compliance | 04.01 Regulatory correspondence | — | Regulator letters and remediation |
| 05 Reporting | 05.01 Frameworks | — | CSRD/SFDR/TCFD alignment and ratings |
| 06 Incidents | 06.01 Register | — | Grievances, whistleblowing, ESG litigation |
Implementation tips
- Publish methodology beside every metric — unexplained ESG numbers get discounted to zero.
- The incidents register earns trust; an empty one earns suspicion.
- Map each policy to the evidence it generates so reviewers can test practice, not prose.
FAQs
What do ESG diligence teams actually verify?
That reported metrics have auditable sources and that policies produce records — training logs, audits, incident handling.
Is ESG diligence only for funds with ESG mandates?
No — lenders and insurers increasingly price ESG findings, so the pack serves every capital provider.