Phase 1 – ESG data production

Published: 3 October 2023

1 minute read


The report focuses on how companies can better produce and use ESG data for effective decision-making. The report sets out the three key elements of ESG data production: motivation, method and meaning. It’s clear the current data landscape is a complex one with challenges for Boards and executives on how to identify and use the most relevant information. This report outlines some suggested positive actions to address these challenges as well as how Boards can optimise how ESG data is collected and used.

“High-quality data is critical to high-quality decision-making. Improving the systems and processes for the production of ESG data, as well as embedding a joined-up approach to data collection will result in better decision-useful information. In turn this will lead to more relevant and reliable disclosures for all users who rely on companies for clear reporting of ongoing performance and future prospects.”

Josephine Jackson, Chair of the FRC ESG and Climate Group


In addition to the full report, a summary of the key findings is also available.

Name FRC Lab Report: Improving ESG Data Production Report
Publication date 25 August 2022
Format PDF, 9.3 MB
Name FRC Lab Report: Improving ESG Data Production Summary of findings
Publication date 30 August 2022
Format PDF, 5.0 MB