> For the complete documentation index, see [llms.txt](https://knowledge.adsgroup.org.uk/8RnoQ2Y1ZgHQnhYYpqoO/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://knowledge.adsgroup.org.uk/8RnoQ2Y1ZgHQnhYYpqoO/esg-pillar/esg-pathway-framework/outcome-statements-and-sub-themes.md). # Outcome Statements and Sub-Themes The ADS ESG Pathway is not built on checklists or box-ticking exercises. Instead, it is founded on *outcome-based assessment* — a method that defines what good ESG performance looks like in practice. Each question in the framework is derived from a clearly articulated outcome statement. These statements guide organisations toward tangible, measurable progress — from foundational efforts to advanced sustainability leadership.
## What Are Outcome Statements? Outcome statements are short narratives that describe what effective ESG practices *look like when embedded* in an organisation. They are: * **Anchored to specific ESG themes** (e.g., Corporate GHG Emissions, Energy Efficiency, Waste Management) * **Calibrated to a 4-point maturity scale** (0 = Not Considered, 3 = Optimised) * **Expressed in plain English** while grounded in operational and governance realities * **Designed for comparability across organisations** of different sizes and sectors Each outcome serves as the *anchor* for one or more assessment questions. These questions assess the presence, implementation, and maturity of capabilities, policies, roles, and data systems aligned to that outcome. *** ## Example from Bronze Level: #### **Theme**: Corporate GHG Emissions #### **Outcome Statement (L1.1)**: *“The organisation measures and reduces its corporate emissions.”* This theme explores how an organisation manages its greenhouse gas (GHG) emissions — including measurement, governance roles, employee capability, and emissions reduction strategy. It encompasses core GRI disclosures (e.g. GRI 305: Emissions) and is informed by SASB’s sector-specific metrics (e.g. Scope 1 and 2 emissions, energy mix). **Sample Questions Derived from L1.1:** * Is annual GHG emissions reporting conducted? * Is there an established role for an Emissions Officer? * Are staff literate in GHG monitoring and reporting? * Is there a comprehensive emissions reduction plan? * Is there a dedicated emissions reduction taskforce? **Maturity Guidance for “Is annual GHG reporting conducted?”**
ScoreDescription
0 – Not ConsideredNo GHG reporting or reduction strategy is in place. No emissions officer or training.
1 – DefinedEmissions reporting is under consideration. Plans are being discussed.
2 – ManagedReporting and basic governance are implemented. Staff are trained. A reduction plan exists.
3 – OptimisedReporting is embedded and regularly reviewed. Data informs ongoing improvements. Roles and strategy have been stable for 2+ years.
This outcome statement and associated questions help an organisation determine not just *whether* they are engaging in ESG reporting — but how systematically and effectively it is being done. *** ## What Are Sub-Themes? Sub-themes exist where broader ESG themes encompass multiple complex areas. They ensure clarity, precision, and actionable feedback within assessments. For example: * **Environmental Theme: Resource Efficiency**\ Broken into: * Carbon / Emissions * Energy Efficiency * Waste Management * Water Use * **Governance Theme: ESG Integration**\ Broken into: * Policy Development * Reporting & Data * Training & Role Definition Sub-themes allow organisations to focus their improvements and ensure that no key area of performance is masked within broader averages. *** ## Using Outcome Statements in Assessments Outcome statements are the **foundation of the maturity model** and define the intent of each assessment area. Organisations are expected to: 1. **Read the Outcome Statement Carefully**\ Understand what good looks like — conceptually and operationally. 2. **Use the Associated Questions**\ These break the outcome into measurable elements (e.g. policy, training, data, governance). 3. **Review the Maturity Guidance**\ Identify the level that most closely matches your current practice. 4. **Assign a Score Based on Evidence**\ Use documentation, processes, or roles to justify your score. > ⚠️ If you’re unsure about your level, always aim conservatively. The moderation process supports fair calibration. *** ## Progression Across Bronze, Silver, and Gold The ESG Pathway follows a **three-tiered progression model**: #### **Bronze: Foundational Capabilities** * Focuses on internal systems, role clarity, planning, and basic implementation. * Typical questions ask *if* a practice is in place (e.g. Do you have a GHG reporting process? Have you trained staff on emissions?). * Outcome statements reflect core ESG behaviours that any responsible organisation should be embedding. #### **Silver: Operational Integration and Engagement** * Moves beyond internal readiness to **embedding ESG across operations and decision-making**. * Introduces concepts like lifecycle thinking, stakeholder engagement, and ESG-linked investment. * Example progression for GHG emissions: * Are emissions used in investment decisions? * Are value chain emissions (Scope 3) being mapped? * Is emissions data being disclosed externally in recognised formats (e.g. CDP, GRI)? #### **Gold: Supply Chain and Ecosystem Maturity** * Focuses on ESG leadership beyond the organisational boundary. * Encourages **supply chain alignment, circularity, collaboration, and disclosure**. * Example progression for waste: * Are suppliers required to meet waste standards? * Are product lifecycles being redesigned to reduce environmental impact? * Is ESG performance used in supplier selection? Each stage raises expectations in both **depth** (e.g. data sophistication, integration) and **breadth** (e.g. cross-departmental, external influence). *** ## Why Outcome-Based Assessment? This model provides several benefits: * **Transparency**: Each question links to a clearly defined outcome. * **Benchmarking**: Allows like-for-like comparison across organisations. * **Improvement-Focused**: Encourages structured ESG development with achievable next steps. * **Global Alignment**: Outcome statements are shaped by global frameworks including: * **GRI Standards** – e.g. GRI 305 (Emissions), GRI 302 (Energy), GRI 403 (H\&S), GRI 406–412 (Labour & Rights) * **SASB** – Sector-specific KPIs that align with material risks and opportunities. * **TCFD and ISSB principles** – Reflected in higher-tier questions, especially Gold. --- # Agent Instructions This documentation is published with GitBook. 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