ESG Disclosure Score & Methodology

Browse every company's indexed ESG disclosure score by sector and year, then see exactly how each score is calculated — from report review to our 33-factor GRI-aligned methodology.

33 ESG FactorsGRI Standards Aligned2018–2024 DataQuality Assured by TÜV Rheinland

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HOW WE SCORE

How ESG Disclosure Scores Are Calculated

BGK Foundation evaluates ESG transparency by reviewing the information disclosed in a company's Sustainability Report. Our assessment is based on a set of ESG factors within our framework, selected for their relevance and potential impact.

Sustainability Report Review

We begin by reviewing the company's official Sustainability Report to understand how its sustainability commitments, priorities, and disclosures are presented.

ESG Factors & GRI Alignment Analysis

We analyze the report using 33 ESG factors developed by BGK Foundation, cross-referencing with key GRI indicators to assess the strength and relevance of the disclosures.

Disclosure Score Calculation

Based on the review, an overall ESG disclosure score is calculated to show how clearly and consistently the company communicates its ESG disclosures.

THE THREE PILLARS

33 Factors
Three Dimensions of Accountability

Every factor sits within Environmental, Social, or Governance — each mapped to GRI Standards indicators and the SDGs it advances.

Environmental Factors

GHG Emissions
GHG Intensity
Energy Usage
Energy Intensity
Energy Mix
Water Usage
Environmental Operations
Climate Oversight / Management
Climate Oversight / Board
Climate Risk Mitigation
Forestry Corporate Social Responsibility (CSR)

Main Topics

Indicators

Sub Indicators

Mapped to SDGs

BGK Foundation has developed 33 core ESG factors based on a thoughtful review of regulatory studies, international agreements, and globally recognised reporting frameworks informed by leading ESG models including:

GLOBAL ALIGNMENT

Sustainable Development Goals

Our methodology assesses corporate ESG disclosures across 33 ESG factors, aligning disclosure practices with the broader sustainability agenda — identifying gaps, areas for improvement, and ESG-related risks.