Why ESG data comparability remains a major challenge ?
The rise of ESG reporting, reinforced by the CSRD, gives the impression that companies now have comparable and usable data. However, in practice, the comparability of ESG performance remains a complex issue, both between companies and within the same organization.
Comparability that is more apparent than real
While regulatory frameworks harmonize the topics and indicators to be published, they are not sufficient to guarantee effective comparability. Behind the same ESG indicator, very different realities may be hidden: variable consolidation scopes, heterogeneous calculation methods, implicit assumptions, or uneven levels of maturity.
Thus, two companies may publish similar indicators while measuring distinct phenomena, making any comparison partial or even misleading.
A challenge that is also internal to organizations
ESG comparability is not only an issue between companies. It is also an internal challenge, particularly when it comes to monitoring performance over time. Changes in methodologies, data collection tools, or data sources can introduce discontinuities that complicate the analysis of trajectories and the interpretation of trends.
Without a stable methodological framework, ESG data loses consistency and limits its use in management and decision-making.
Structuring comparability: a question of methodology and governance
Ensuring the comparability of ESG data relies above all on structural choices: clearly defining scope, formalizing calculation methods, ensuring data traceability, and documenting changes.
It is not just a matter of producing compliant indicators, but of ensuring their consistency and reliability over time.
This requirement is crucial in enabling management teams to rely on ESG data in their analyses, decisions, and strategic planning.
The Berexia approach
At Berexia, comparability is treated as a key factor in ESG projects. Our support aims to secure methods, ensure data consistency, and enable reliable performance analysis over time and across different scopes.
EnvoEdge, the ESG platform developed by Berexia, is part of this approach, enabling data to be centralized, ensuring traceability, and structuring consistent benchmarks. It thus facilitates the comparability of indicators and enhances the use of ESG data in management systems.
