Overview
The ESG Management Module provides a comprehensive platform for tracking environmental, social, and governance performance. It supports the full ESG data lifecycle — from metric definition and data collection through carbon accounting, target tracking, supplier assessment, and framework-aligned reporting.
Metrics Library
Pre-seeded library of 20 ESG metrics aligned with GRI, SASB, TCFD, and ISSB frameworks, with custom metric creation.
Carbon Calculator
Scope 1, 2, and 3 emissions tracking with activity data × emission factor computation and live tCO2e calculation.
Target Management
Set reduction, increase, maintain, or absolute targets with baseline tracking and progress visualization.
Supplier ESG
Assess suppliers on environmental, social, and governance criteria with overall scoring and improvement tracking.
Framework Reporting
Generate reports aligned to GRI, SASB, TCFD, and ISSB with executive summaries and carbon footprint breakdowns.
Approval Workflow
Data entry follows draft → submitted → verified → approved workflow with audit trail.
Dashboard
Accessible at /esg/dashboard.php, the ESG dashboard provides a high-level overview:
- Total Metrics — Active metrics count with those having data
- Targets Overview — Total targets and count on track
- Carbon Summary — Total tCO2e across all scopes
- Pillar Distribution — Environmental, Social, Governance metrics count
- Carbon by Scope — Scope 1, 2, 3 breakdown with color coding
- Target Status — On track, at risk, behind, achieved counts
- Recent Entries — Last 10 data entries with status
Metrics Library
Accessible at /esg/metrics.php. The metrics library is the central repository of all ESG indicators:
Pre-Seeded Metrics (20)
| Pillar | Category | Code | Metric | Unit |
|---|---|---|---|---|
| Environmental | Carbon | GHG-S1-01 | Scope 1 Direct Emissions | tCO2e |
| Environmental | Carbon | GHG-S2-01 | Scope 2 Indirect Emissions | tCO2e |
| Environmental | Carbon | GHG-S3-01 | Scope 3 Value Chain Emissions | tCO2e |
| Environmental | Energy | ENE-01 | Energy Consumption | MWh |
| Environmental | Water | WAT-01 | Water Withdrawal | m3 |
| Environmental | Waste | WST-01 | Waste Generated | tonnes |
| Social | Diversity | DIV-01 | Workforce Diversity Ratio | % |
| Social | Workforce | HRS-01 | Employee Turnover Rate | % |
| Social | Safety | HRS-03 | Health & Safety Incident Rate | rate |
| Governance | Board | BDV-01 | Board Diversity | % |
| Governance | Ethics | ETH-01 | Ethics Violations | count |
| Governance | Compliance | CMP-01 | Regulatory Compliance Incidents | count |
Each metric includes a unique code, description, calculation method, data source, and framework mappings. Users with esg_admin permission can create, edit, or deactivate metrics.
Data Entry
Accessible at /esg/data_entry.php. Enter ESG performance data with the following workflow:
- Select Metric — Choose from active metrics, filtered by pillar
- Reporting Period — Month and year of the data point
- Enter Value — The actual metric value
- Optional Fields — Target value, baseline value, data source
- Status — Starts as "draft", then submitted → verified → approved
The data entry page includes powerful filtering by pillar, metric, status, and date range. Only users with esg_admin can verify or approve entries.
Carbon Emissions Calculator
Accessible at /esg/carbon.php. The carbon calculator supports Scope 1, 2, and 3 emissions tracking with built-in computation:
Scope Categories
| Scope | Categories | Example Sources |
|---|---|---|
| Scope 1 | Stationary Combustion, Mobile Combustion, Fugitive Emissions, Process Emissions | Natural gas boilers, fleet vehicles, refrigerant leaks |
| Scope 2 | Purchased Electricity, Steam, Heating, Cooling | Grid electricity, district heating |
| Scope 3 | 15 categories including purchased goods, business travel, waste, investments | Supply chain, employee commuting, product use |
Emission Calculation
tCO2e is calculated in real-time as: Activity Data × Emission Factor. The calculator includes:
- Live tCO2e display as you enter activity data and emission factors
- Category selection dynamically filtered by scope
- Emission factor source tracking (EPA, DEFRA, IPCC)
- Verification workflow (requires
esg_admin)
The dashboard shows carbon emissions by scope with color-coded summary cards for the selected year.
Target Setting
Accessible at /esg/targets.php. Define and track ESG performance targets:
Target Types
- Reduction — Decrease a metric (e.g., reduce emissions by 25%)
- Increase — Grow a metric (e.g., increase diversity to 40%)
- Maintain — Keep within a range (e.g., maintain zero violations)
- Absolute — Achieve a specific value (e.g., reach 100% renewable)
Status Tracking
| Status | Meaning | Color |
|---|---|---|
| On Track | Progress meeting or exceeding plan | Green |
| At Risk | Slightly behind but recoverable | Yellow |
| Behind | Significantly off track | Red |
| Achieved | Target has been met | Blue |
| Not Started | Target defined but work not begun | Gray |
Progress bars show percentage completion toward target, calculated based on baseline and current values. Targets can be linked to specific metrics and assigned to owners.
Supplier ESG Assessments
Accessible at /esg/suppliers.php. Assess and score supplier ESG performance:
Assessment Scoring (1-5)
| Dimension | What It Measures | Example Criteria |
|---|---|---|
| Environmental Score | Environmental management, emissions, resource use | Carbon reduction targets, environmental certifications, waste management |
| Social Score | Labor practices, human rights, community impact | Fair wages, safety records, community engagement |
| Governance Score | Business ethics, transparency, compliance | Anti-corruption policies, disclosure practices, regulatory compliance |
The overall score is automatically calculated as the average of all three dimensions. Each assessment can include findings, an improvement plan, and a next assessment date. Filter by vendor or minimum score threshold.
Reporting
Accessible at /esg/report.php. The ESG report builder generates comprehensive reports for a selected year:
Report Sections
- Executive Summary — Active metrics, total carbon, targets, suppliers assessed
- ESG Performance Data — All metrics with current values, units, period, and framework mappings
- Carbon Footprint — tCO2e by scope with proportional visualization
- Target Progress — Up to 5 active targets with status
- Framework Coverage — Number of metrics mapped to each framework (GRI, SASB, TCFD, ISSB)
Reports can be filtered by pillar and framework, and printed directly from the browser.
Framework Alignment
All pre-seeded metrics include mappings to major ESG reporting frameworks. The framework mappings are stored as JSON and displayed on metric cards throughout the module:
| Framework | Focus | Example Mapping |
|---|---|---|
| GRI | Global Reporting Initiative — broad sustainability disclosure | 305-1 (Direct Emissions) |
| SASB | Sustainability Accounting Standards Board — industry-specific | EM-EP-110a.1 (GHG Emissions) |
| TCFD | Task Force on Climate-related Financial Disclosures | Metrics & Targets |
| ISSB | International Sustainability Standards Board | S2-AR10 (Climate Disclosures) |
Users can view framework coverage in the report builder, showing how many metrics map to each framework.
Permissions
| Permission | Description |
|---|---|
esg_view | View ESG dashboard and metrics library |
esg_data_entry | Enter ESG performance data |
esg_carbon | Access carbon emissions calculator |
esg_targets | View and create ESG targets |
esg_report | Generate ESG reports |
esg_supplier | Access supplier ESG assessments |
esg_admin | Manage metrics, verify data, delete entries |
API Reference
The ESG API is available at /api/esg.php with the following endpoints:
| Method | Endpoint | Description |
|---|---|---|
GET | /api/esg.php?action=metrics&year=2026 | List all metrics with latest approved values |
GET | /api/esg.php?action=carbon&year=2026 | Get carbon summary by scope |
GET | /api/esg.php?action=targets | List all ESG targets |
GET | /api/esg.php?action=report&year=2026 | Generate report summary data |
POST | /api/esg.php?action=data_entry | Submit a new ESG data entry (JSON body) |
All endpoints require authentication and appropriate ESG permissions.
AI & Machine Learning on ESG Data
Carbon Anomaly Detection
The system analyzes carbon emission data over time using standard deviation analysis. When a reporting period's emissions deviate more than 2 standard deviations from the historical average, the system flags it as anomalous and generates investigation recommendations.
Metric Variance Alerts
Each ESG metric is continuously compared against its target value and historical average. Metrics with variance exceeding 15% receive a warning; those exceeding 30% trigger a critical alert. These alerts are visible on the ESG intelligence panel and feed into the governance action tracker.
ML Anomaly Detection (Rubix Isolation Forest)
The platform's ML engine runs isolation forest anomaly detection across ESG metric value patterns, identifying unusual behavior that may indicate data quality issues, reporting errors, or genuine operational changes requiring attention.