In 2025, environmental, social, and governance (ESG) performance is no longer a nice-to-have—it’s a business imperative. With growing regulatory pressure, investor scrutiny, and stakeholder expectations, the question is not whether […]

In 2025, environmental, social, and governance (ESG) performance is no longer a nice-to-have—it’s a business imperative. With growing regulatory pressure, investor scrutiny, and stakeholder expectations, the question is not whether to measure ESG, but how do companies measure their ESG performance effectively? 

According to PwC’s 2024 Global Investor Survey, 76% of investors say that companies’ ESG performance plays a significant role in their investment decisions. [1] Moreover, regulators such as the EU (through CSRD) and the U.S. SEC are requiring ESG disclosures to be not only transparent but auditable. This makes robust ESG measurement frameworks more crucial than ever. 

Understanding ESG Performance: What It Covers 

Before exploring how companies measure ESG performance, it’s essential to understand what’s being measured: 

• 环境: Greenhouse gas (温室气体) emissions, energy usage, water consumption, waste management, biodiversity, climate risks. 

• 社会: Labor practices, DEI (diversity, equity, inclusion), community engagement, data privacy, human rights in the supply chain. 

• 管理: Board diversity, executive compensation, ethical conduct, anti-corruption policies, and shareholder rights. 

These ESG components vary across industries, which is why sector-specific benchmarks, like those from SASB or GRI, are often used. 

Step 1: Choosing an ESG Framework 

One of the first steps in ESG performance measurement is selecting a framework. The most widely adopted ESG reporting frameworks include: 

• GRI (Global Reporting Initiative): Focuses on impact materiality. 

• SASB (Sustainability Accounting Standards Board): Industry-specific, financial materiality-focused. 

• TCFD (Task Force on Climate-related Financial Disclosures): Focuses on climate risk. 

• ISSB Standards (IFRS S1 and S2): Global baseline adopted in 2023, integrating TCFD and SASB elements. 

• CDP（碳揭露專案）: Popular for environmental disclosures, especially emissions. 

Many companies use a hybrid approach. According to OECD (2025), about 60% of companies reporting on sustainability use GRI, 54% comply with TCFD standards, and 37% adopt SASB—showing widespread alignment across multiple ESG frameworks. [2]  

Step 2: Establishing ESG KPIs and Metrics 

Companies then define Key Performance Indicators (KPIs) tailored to their operations and material risks. These may include: 

Best practice in 2025 also includes science-based targets (e.g., SBTi-aligned GHG targets) and tracking 范畴 3 排放—which account for over 70% of a company’s carbon footprint. 

Step 3: Data Collection and ESG Tools 

Collecting reliable ESG data is among the most complex yet vital tasks. Those platforms will enable automated data collection from across departments, ensure audit trails, and support real-time ESG dashboards. According to Gartner (2025), 80% of large firms now use ESG platforms to consolidate and validate non-financial data. [3] 立即聯絡我們 並了解我們的創新工具如何為永續的未來鋪平道路。 

Step 4: Rating and Benchmarking ESG Performance 

Once ESG data is collected, companies benchmark their performance using: 

• External ESG Ratings  

• Internal benchmarking across business units and regions. 

• Peer comparison using platforms like Bloomberg Terminal. 

ESG ratings influence investment, reputation, and creditworthiness. According to MSCI’s 2024 analysis, companies with higher ESG ratings consistently secure capital more cheaply—paying lower interest on debt and lower required returns on equity—demonstrating a clear financial benefit from strong sustainability performance. [4]  

Step 5: Assurance and Transparent Reporting 

As ESG reports face increased regulatory scrutiny, companies are prioritizing third-party assurance. In 2025, the EU’s CSRD mandates limited assurance on ESG disclosures—expected to evolve to reasonable assurance by 2028. 

Public reporting must align with recognized standards and include: 

• Double materiality assessments (especially in Europe) 

• ISSB-aligned disclosures (for global consistency) 

• Climate transition plans and progress updates 

Companies like Nestlé, Apple, and BlackRock now publish integrated annual reports, combining financial and ESG data in a unified format. 

Case Studies: Measuring ESG in Practice 

联合利华
Unilever applies SASB and GRI frameworks to track over 90 ESG KPIs, from water stress to fair wage coverage. It uses TCFD-aligned scenario analysis to assess climate risk and publishes ISSB-ready disclosures. [5]  

微软
Microsoft employs a proprietary ESG dashboard to monitor emissions, DEI metrics, and governance oversight. It charges internal carbon fees to business units, incentivizing low-carbon decision-making. [6]  

Siemens
Siemens integrates ESG metrics into its enterprise risk management and ties executive compensation to ESG KPIs, including energy efficiency and safety records. [7]  

2025 Trends: What’s New in ESG Measurement? 

• AI-Driven ESG Analytics
  Firms now use AI to detect anomalies in ESG data, generate predictive insights, and automate GHG forecasting. 

• Value Chain ESG Mapping
  Scope 3 emissions tracking and supplier ESG scoring are becoming standard, especially with CSRD and SEC rules expanding boundary expectations. 

• Integrated Assurance
  Leading firms engage Big Four auditors for both financial and ESG data review, streamlining audit quality and investor trust. 

• ESG-linked Financing
  Performance-based sustainability-linked bonds and loans now require companies to set measurable ESG KPIs as covenants. 

Strategic Takeaways for ESG Leaders 

Companies must treat ESG measurement as a strategic pillar, not a compliance task. 

Final Thoughts: From Metrics to Market Leadership 

So, how do companies measure their ESG performance in 2025? They begin with the right frameworks, establish tailored KPIs, embrace digital tools, ensure transparency, and continually benchmark performance. 

In today’s climate-conscious market, measuring ESG is more than accountability—it’s about resilience, reputation, and revenue. As investor expectations evolve, companies that lead with credible, data-backed ESG measurement will gain a lasting competitive advantage. 

Now is the time to invest in ESG intelligence—because what gets measured, gets managed. 

参考资料 

[1] https://www.pwc.com/gx/en/issues/c-suite-insights/ceo-survey.html#global-investor-survey  

[2] https://www.oecd.org/content/dam/oecd/en/publications/reports/2025/02/behind-esg-ratings_4591b8bb/3f055f0c-en.pdf  

[3] https://www.sdxcentral.com/analysis/80-of-leaders-to-integrate-esg-tracking-workplace-tools-says-gartner/  

[4] https://www.msci.com/documents/10199/6c2115f3-5fef-b883-278d-853de6ffc019  

[5] https://www.unilever.com/files/8b5df5f6-cb90-40fd-9691-38d06905d81d/unilever-climate-transition-action-plan-updated-2024.pdf  

[6] https://blogs.microsoft.com/on-the-issues/2024/05/15/microsoft-environmental-sustainability-report-2024/  

[7] https://www.marketscreener.com/quote/stock/SIEMENS-AG-56358595/news/Siemens-Compensation-Report-2024-48571170/