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360º ESG Diagnosis

Introductory Note

 

 

The 360º ESG Assessment is an essential strategic tool for understanding an organization’s starting point regarding its environmental, social, and governance practices. For companies wishing to develop or strengthen their ESG strategy, this assessment allows us to identify risks, opportunities, gaps, and existing best practices.

 

The 360º ESG methodology describes the main topics and dimensions that we analyze in a comprehensive, holistic ESG assessment aligned with key international benchmarks.

 

 

  • Environmental Dimension

 

Environmental analysis focuses on the direct and indirect impacts of the company’s operations on the environment, as well as the existence of policies, processes, and indicators that allow for the management of these impacts.

 

 

2.1 Consumption of Natural Resources

 

  • Energy use (renewable vs. non-renewable sources);
  • Water consumption;
  • Consumption of raw materials and resource use efficiency.

 

 

2.2 Waste and Effluent Management

 

  • Types and quantities of waste generated;
  • Separation, treatment, reuse, and recycling practices;
  • Management of liquid effluents and atmospheric emissions.

 

 

2.3 Greenhouse Gas (GHG) Emissions

 

  • Emissions inventory (scope 1, 2, and, when possible, 3);
  • Mitigation and carbon footprint neutralization strategies;
  • Emissions reduction targets and decarbonization plans.

 

2.4 Impact on Biodiversity and Land Use

 

  • Location and impact of facilities in sensitive areas;
  • Environmental compensation projects;
  • Management of the impact of supply chains on ecosystems.

 

 

2.5 Environmental Compliance

 

  • Compliance with applicable environmental legislation;
  • Availability of environmental licenses and certifications (e.g., ISO 14001);
  • Recording of environmental incidents and accident response.

 

 

3. Social Dimension (Social)

 

In the social dimension, our tools and methodologies allow us to assess how the company manages its relationships with employees, communities, customers, and other stakeholders, promoting social justice, inclusion, and well-being.

 

 

3.1 Human Resource Management

 

  • Working conditions and job security;
  • Fair compensation and social benefits;
  • Performance evaluation and career progression.

 

 

3.2 Diversity, Equity, and Inclusion (DEI)

 

  • Representation of gender, ethnicity, age, and other categories;
  • Policies and practices to promote diversity;
  • Prevention of discrimination and harassment.

 

 

3.3 Training and Development

 

  • Continuous training and development programs;
  • Training in technical, behavioral, and ESG skills;
  • Evaluation of training effectiveness.

 

 

3.4 Community Relations

 

  • Social impact of company operations;
  • Social projects and investments (e.g., volunteering, support for education, health);
  • Dialogue and engagement with local communities.

 

 

3.5 Value Chain Management

 

  • Supplier labor and environmental practices;
  • ESG criteria in purchasing and contracting processes;
  • Social and environmental risk assessment in the supply chain.

 

 

3.6 Human Rights

 

  • Formal commitments to human rights (e.g., Universal Declaration of Human Rights);
  • Policies to combat child labor, forced labor, and human trafficking;
  • Reporting mechanisms and whistleblower protection.

 

4. Governance Dimension

 

In this pillar, our focus is to analyze the leadership, control, transparency, and ethics systems that support the company, as well as how it manages its risks and ensures the integrity of its operations.

 

 

4.1 Governance Structure

 

  • Composition and independence of management and oversight bodies;
  • Existence of committees dedicated to ESG or sustainability;
  • Diversity and competencies of the board of directors.

 

 

4.2 Ethics and Business Conduct

 

  • Code of conduct and ethical policies;
  • Ethics and compliance training;
  • Mechanisms for reporting and handling irregularities.

 

 

4.3 Risk Management

 

  • Risk management system (corporate, operational, reputational, and ESG);
  • Integration of ESG criteria into the risk matrix;
  • Business continuity and crisis response plans.

 

 

4.4 Transparency and Accountability

 

  • ESG disclosure and financial reporting;
  • Adherence to international standards (CSRD, VSME, GRI, SASB, etc.);
  • Impact reporting practices and performance targets.

 

 

4.5 Cybersecurity and Data Protection

 

  • Personal data protection policies (GDPR compliance);
  • Cybersecurity and fraud prevention systems;
  • Training in privacy and information security.

 

 

5. ESG Maturity Assessment and Gaps

  Based on the analysis of the three dimensions (E, S, and G), we conduct an assessment of the company’s ESG maturity, using the following scales, among others:
…

Upon completing the 360º ESG diagnosis, depending on the scope, we present:

  • Complete diagnostic report, with:
    • Methodological description
    • Analysis by dimension and;
    • Maturity assessment;
  • Preliminary materiality map (with the most relevant ESG themes for the company and stakeholders);
  • List of strategic and operational recommendations;
  • Short- and medium-term roadmap, with priority actions for evolving the ESG strategy;
  • As a rule, we propose: a results feedback workshop, with the teams involved and the organization’s leadership.

 

 

Final Notes

 

The 360º ESG Diagnosis is a fundamental tool for any company that wants to initiate, structure, or deepen its sustainability efforts. A 360º ESG Diagnosis guarantees an external, impartial, and technical perspective, facilitating strategic decisions and anticipating reputational and legal risks.

 

By mapping the current state of the organization, this diagnosis constitutes the starting point for building a more ethical, inclusive, sustainable, and resilient corporate culture.