Caring Nature – Decision Support System

MAQ - Purpose & Instructions

Maturity Assessment Questionnaire in accordance with Corporate Sustainability Reporting Directive (CSRD) & ESRS

Purpose & Instructions for the Maturity Assessment Questionnaire

This questionnaire aims to assess the maturity of your organization in relation to the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS).

  • Confidentiality: The assessment is internal and anonymous; individual responses will not be attributed. The data that will be completed could be used for the Caring Nature purposes or future publications.
  • Estimated time: Approximately 20–30 minutes (without completing the Reference section).
  • Reference: Use the “Reference” column to note internal documents, policies, or evidence supporting your answer (e.g. policy names, KPIs, reports, data sources).
  • Scoring: For each question, select a score from 1 (Not developed) to 5 (Fully developed). Please find the description needed of the score categorization below.
  • Outcome: The overall average score will indicate the organization’s maturity level (1 = Ad hoc, 5 = CSRD Ready).
Score Level Description
1:
Not developed		 Ad hoc No policies, processes or systems in place. No standard practices applicable as informal management process. Sustainability/ESG activities are reactive and fragmented. No data or unreliable data collection.
2:
Initial		 Emerging awareness Some informal actions, standard practices, or policies related to national laws and requirements exist but are not systematically applied. Responsibilities are unclear whether data is partial or unstructured. Little or no link to CSRD/ESRS.
3:
Developing		 Structured approach Formal policies and processes exist for key sustainability topics. ESG/CSRD is partially integrated into governance and risk management. Data is collected for material topics and/or identified systemic risks, but lack consistency, comparability and verifiability (independent assurance).
4:
Advanced		 Integrated management CSRD/ESRS is related to strategy and risk frameworks. Roles and responsibilities are clear. Data is comparable, relevant and material to stakeholders’ needs, consistently reported, and externally validated. Targets related to material topics exist and performance is monitored.
5:
Fully developed		 Leading / CSRD ready Full integration of sustainability across governance, risk and decision-making. Complete and assured ESG data. CSRD/ESRS requirements are fully embedded. Clear targets, continuous improvement, stakeholder engagement and innovation in sustainability practices.

How to calculate your maturity score

  1. For each question, assign a score from 1 (Not developed) to 5 (Fully developed) in the “Score (1–5)” column.
  2. When all questions are completed, sum all the scores and then divide by the total number of questions answered to get the overall average score.
  3. Optionally, calculate sub-scores per section (Governance, Environmental, Social, Reporting, Assurance, Healthcare-specific) to pinpoint improvement areas.
  4. Compare the average score with the following maturity levels:
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.