MAQ - Interpretation
Interpretation of results
| Average Score | Maturity Level | Description |
|---|---|---|
| < 2.0 | Level 1 – Ad hoc | No systematic approach, fragmented ESG activities. |
| 2.0 – 2.9 | Level 2 – Emerging | Early initiatives exist but are informal or incomplete. |
| 3.0 – 3.9 | Level 3 – Developing | Processes are formalized and partially aligned with CSRD/ESRS. |
| 4.0 – 4.5 | Level 4 – Advanced | Comprehensive ESG strategy, data and reporting approach; near compliance. |
| > 4.5 | Level 5 – Leading / CSRD Ready | Fully integrated sustainability management and robust CSRD-compliant reporting. |
Level 1 – Ad hoc (<2.0)
Interpretation:
Your organization has no structured approach to sustainability or CSRD/ESRS compliance. ESG topics are addressed occasionally and reactively. There is no clear governance, no materiality analysis, and data on environmental or social topics are largely unavailable or fragmented.
Recommended actions:
- Appoint a person or small team responsible for sustainability/ESG.
- Map the organization’s operations and value chain to understand main impacts and risks.
- Start collecting basic ESG data (e.g., energy use, water, waste, workforce diversity) using simple spreadsheets or manual processes.
- Familiarize management with CSRD & ESRS requirements, consider training or external support.
- Build a basic sustainability policy and communicate initial commitments internally.
Level 2 – Emerging (2.0 – 2.9)
Interpretation:
Some ESG initiatives exist (policies, occasional reporting, compliance-driven actions), but they are informal and not integrated into strategy. Materiality assessment may be incomplete, and data collection is inconsistent. The organization is aware of CSRD but not yet ready for disclosure.
Recommended actions:
- Conduct a formal double materiality assessment to identify the most relevant topics for your organization and stakeholders.
- Establish a governance framework for sustainability (clear roles, board oversight, defined ESG KPIs).
- Expand ESG data collection and set up structured systems for tracking energy, water, waste, GHG emissions, workforce metrics.
- Align initial sustainability disclosures with recognized frameworks (e.g., VSME ESRS template for SMEs).
- Begin to set targets (e.g., GHG reduction, waste diversion, social diversity) and track progress.
- Engage key stakeholders systematically (employees, patients/customers, suppliers, communities).
Level 3 – Developing (3.0 – 3.9)
Interpretation:
There is a structured ESG strategy and partial integration with risk management. Double materiality is likely completed; data exist but may be incomplete or unverified. Reporting aligns partially with ESRS but may lack assurance or digital tagging.
Recommended actions:
- Strengthen data quality and controls to support future external assurance.
- Align disclosures with full ESRS topical standards relevant to your material topics.
- Set science-based and time-bound targets and link them to management KPIs and incentives.
- Integrate sustainability into core decision-making and capital allocation.
- Prepare for digital tagging and CSRD-compliant format (XHTML/ESEF).
Level 4 – Advanced (4.0 – 4.5)
Interpretation:
Sustainability is integrated into strategy and risk management; reporting is robust and nearly CSRD compliant. Data quality is good and governance structures are strong.
Recommended actions:
- Perform a CSRD gap analysis to confirm readiness for mandatory disclosures.
- Seek limited or reasonable external assurance for ESG data.
- Integrate forward-looking disclosures (scenarios, climate transition plans, long-term targets).
- Expand ESG into the supply chain and product life cycle.
- Improve integration between ESG and financial planning / sustainable finance.
Level 5 – Leading / CSRD Ready (>4.5)
Interpretation:
Your organization demonstrates mature, integrated sustainability management. It can comply with CSRD fully and use ESG to drive performance, reputation, and financing.
Recommended actions:
- Continue continuous improvement and innovation (e.g., circular economy, climate-positive targets).
- Maintain strong external assurance and stakeholder engagement.
- Use ESG performance for green financing / sustainable investment opportunities.
- Benchmark against peers and align with EU Taxonomy, ISSB and future EU regulations.