Part of the ESG journey, and of a maturing ESG culture, is a cycle of continual improvement in which progress is reviewed across the organisation and up and down it, taking in lessons learned. On its goals the organisation asks whether the board or top management has set ESG goals in line with its mission and values, whether those goals and their KPIs have been embedded at every level, how, where and how often results are reported, how far the intended outcomes are being reached, what emerging issues or trends in ESG and among its interested parties it must consider, whether the goals answer the identified risks, opportunities and strategies, and whether any goal should be revised or retired. On its KPIs it asks how ESG performance is collected, measured and monitored, whether suitable action follows promptly when trends call for it, whether the trends point to the intended outcome, and what metrics competitors and partners report, interested parties value and regulators or reporting schemes require. On lessons learned it asks which KPIs have been met, whether results are assessed and acted on regularly to improve the programme's performance and integrity, what new knowledge, or new ways of gathering information, it has absorbed or improved in the past year, whether material impacts have raised or lowered risks and opportunities for the organisation, the environment and society and whether that can be repeated, how it compares with sector and organisational benchmarks, whether new issues matter to its interested parties, whether it communicates the effect of its ESG work well to internal and external parties, and whether it is being straight with every interested party even when results have fallen short. Once progress has been assessed it watches trends that suggest the intended outcomes will not be reached, shifts resources to new issues and takes whatever other action is needed, and the cycle feeds back into materiality, risk and opportunity and interested party identification so that the ESG system keeps delivering; a management system, and the management system standards, offer an effective model for the cycle.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.