The Gaps of ESG
Data tells us where we stand. It provides the foundations for setting benchmarks and measuring progress over time. But perhaps more importantly, data reveals the areas that need improvement.
The missing data points, the information that has not been collected, measured, or understood, are what we call ‘the ESG Gaps’. They represent the distance between the data a company has today and the data it still needs in order to produce a complete and credible ESG, or VSME, report. Understanding those gaps is the key to turning sustainable ambition into measurable progress.
The Distance Between Intention and Evidence
Organizations today have well-defined sustainability ambitions. They want to reduce emissions, strengthen diversity, and improve governance. But when it comes to reporting on progress, they face the challenge of gathering all the data.
ESG data is inherently complex. Unlike financial data, which has long been standardized and audited, sustainability data comes from many sources: operations, suppliers, HR systems, compliance tools, each with its own structure and definitions.
In small and medium-sized organizations, this challenge is amplified. Data is spread across spreadsheets, email threads, and vendor systems, with no single view of performance. For larger organizations, the issue lies with fragmentations: thousands of data points exist, yet they are incomplete, incomparable, or unverifiable.
The result is the same; a reporting framework built on partial evidence. When that happens, ambitions turn symbolic rather than strategic.
Why closing the Gaps matters
Closing the ESG Gaps is not only about compliance. When companies cannot measure what matters, they lose credibility, both internally and externally. Investors question the validity of reports. Employees lose confidence in commitments.
More importantly, decision-making suffers. Without complete data, leaders cannot see the full picture of risks or opportunities. They make decisions based on partial information, which can lead to inefficiencies, misplaced investments, or missed innovation potential.
Closing ESG Gaps, therefore, is a business imperative. It is about creating a healthy foundation for informed decision-making, a foundation strong enough to carry the weight of sustainable ambitions.
Closing the ESG Gaps: From Data to Network
Every organization can only act on the data it can see. That is why the first step in closing ESG Gaps is visibility. Understanding exactly what information you already have, where it resides, and what is missing.
Step 1: Create Visibility
Visibility begins with mapping. Gather every source of ESG-related data across your organizations: energy and emissions, workforce data, supplier information, governance policies, audit findings. Most of this information already exists, scattered across systems and spreadsheets.
Bring it together and assess its quality. Identify which data points are verifiable, which are estimates, and which are missing entirely. This mapping process often exposes more than just data gaps; it can reveal process gaps, ownership gaps, and even accountability gaps.
At this stage, the goal is not perfection but clarity. You are building a baseline. Once you can see what you have and what is missing, your ESG strategy becomes visible.
To make this process easier, there are software tools designed to help organize and evaluate your data efficiently. Within our community, we provide free tools that allow organizations to map their current ESG performance, identify gaps, and start building a structured view of their data.
Step 2: Integrate and Structure
The second step is integration. ESG data cannot live in isolation. To create a complete and reliable picture, ESG metrics must be connected to your business data, the same way financial, operational, and risk data already are.
To do this effectively, clear ownership is essential. ESG data needs defined responsibilities, transparent methodologies, and consistent standards across departments. Finance, HR, operations, and supply chain teams should work with a shared understanding of what is being measured and why.
For example, carbon data should connect to procurement and logistics. Social metrics should align with HR systems and payroll. Governance data should integrate with risk and compliance dashboards.
This step is where organizations move from collecting data to managing it.
Step 3: Collaboration
No company can close its ESG Gaps alone. Many of the missing data points lie outside direct control, in supply chains, subsidiaries, or partner networks. That is why collaboration is the final and often most transformative step.
There is no single route to success. Some companies build dedicated ESG teams to take ownership internally. Others engage consultants or auditors for guidance and validation. In reality most combine multiple approaches, adapting as they learn.
Each organization’s ESG Gaps are unique. The data you need will differ from another company’s. That makes working with the right people critical. Suppliers must be engaged to share accurate information. External advisors can support interpretation and verification. Internal teams must stay aligned on standards and definitions.
A diverse network makes this process easier and more effective. Access to multiple perspectives, shared experiences, and industry insights helps companies navigate complexity and avoid common pitfalls. Within our community professionals from different backgrounds, consultants, auditors, sustainability experts and organizations, exchange ideas and approaches. This diversity helps members find solutions that fit their unique situation, without the impede need for large-scale consultancy projects.
As ESG regulations evolve, and they will continue to do so, organizations benefit from a flexible network that moves with them. A connected, adaptive community allows companies to test ideas, share progress, and continuously strengthen their ESG foundation.
Ultimately, ESG performance is not an individual pursuit. It is collective. When one part of the network improves its data and processes, it reinforces the entire ecosystem. Collaboration turns ESG from a compliance exercise into a shared effort.
A Closing Reflection
Closing the ESG Gaps is not about achieving perfection, it is about achieving progress. Visibility gives you clarity, integration gives you structure, and collaboration gives you momentum. Together, these steps transform ESG from an abstract ambition into measurable progress.
The ESG Gaps are not obstacles to hide, but opportunities to lead. They show where knowledge is incomplete and where growth is still possible.
And it all begins with one simple question: What data are we still missing, and what can we do today to start collecting it?
Discover your ESG Gaps.
Measure what matters, share what you learn, and help build a more transparent and connected future.
