As businesses face growing pressure to comply with sustainability regulations and meet stakeholder expectations, some respond by quickly assembling ESG strategies without fully understanding their current position. But rushed, reactive responses can lead to shallow or short-lived plans. To be effective, ESG strategies must be grounded in a clear understanding of current capabilities, risks, and opportunities.

This is where an ESG maturity assessment provides value. It helps organisations take a step back, reflect on where they are now, and approach ESG planning more proactively and strategically.

An ESG maturity assessment is a structured internal tool that helps organisations understand how they currently perform across key sustainability topics. Performance is typically scored against a defined scale, ranging from beginning (ad hoc or reactive efforts) to advanced (fully embedded, innovative practices). Each area is assessed based on evidence such as policies, KPIs, and stakeholder processes. Rather than benchmarking for external comparison, it supports internal reflection, highlighting where the business is more or less developed, and where greater focus or investment may be needed. It provides clarity on the current state of progress and enables more informed, realistic decision-making before setting targets or building a full ESG strategy.

Ultimately, it ensures that time, energy and investment are focused where they can deliver the greatest impact.

The risk of operating without an ESG maturity baseline

When businesses begin developing ESG strategies without first understanding their current level of maturity, it becomes more difficult to make informed, focused decisions. Without a clear view of what’s already in place, or what is missing, organisations may struggle to prioritise and set ambition levels effectively. This can result in spreading resources too thin, duplicating efforts across teams, or overlooking important gaps in governance or data.

A maturity assessment provides clarity. It helps internal teams align on where the organisation is starting from, what responsibilities sit where, and which areas are more or less developed. This shared understanding prevents misalignment and supports more intentional, better-sequenced sustainability planning.

More specifically, a maturity assessment enables organisations to:

• Establish a clear baseline.
• Prioritise actions and highlight achievable quick wins.
• Align efforts with relevant frameworks, standards and regulations.
• Identify risks, opportunities and underdeveloped areas.
• Strengthen internal coordination and assign clear responsibilities.
• Inform future reporting or communications with stakeholders and regulators.

These insights help ensure that time, effort and investment are focused where they can have the most strategic value.

Preparing for evolving regulations and stakeholder expectations

ESG regulation is continuing to evolve, especially in areas such as reporting, due diligence, and impact and financial materiality. New requirements like the Corporate Sustainability Reporting Directive (CSRD), the Sustainable Finance Disclosure Regulation (SFDR), and the International Sustainability Standards Board (ISSB) standards are increasing expectations around transparency, consistency, and integration.

While an ESG maturity assessment is not designed to ensure compliance, it can help organisations identify where key gaps may exist in relation to regulatory expectations or emerging best practice. By evaluating their current performance across a range of ESG topics, companies can highlight areas where they may need to strengthen governance, data management, or policy coverage in order to be prepared for future requirements.

This early visibility enables better planning and smoother preparation. Whether a business is navigating EU sustainability rules or beginning to map their double materiality process, a maturity assessment can help flag where additional clarity, coordination or investment may be needed, before it becomes urgent.

To conclude: Future-ready ESG starts with understanding your current position

In a fast-evolving ESG landscape, organisations need more than good intentions, they need clarity. An ESG maturity assessment creates the space to step back, understand what’s already working, and make focused, confident decisions about what comes next. Whether preparing for regulation, developing an ESG strategy, or coordinating cross-functional efforts, maturity assessments help businesses set a clear, realistic course. They support smarter prioritisation, stronger alignment and more grounded ambition, laying the foundation for meaningful long-term progress.

At Simply Sustainable, we support organisations in using ESG maturity assessments as a foundation for strategic, practical progress. Whether as a standalone diagnostic or embedded within broader ESG strategy development, double materiality assessments or regulatory preparedness, our tailored maturity assessments help organisations understand their starting point and set a clear path forward.

If you’re looking to develop a focused and credible ESG strategy or want greater clarity on where to prioritise your sustainability efforts, a maturity assessment is a strong first step.

To explore how a maturity assessment can support your organisation, contact our Head of ESG and Sustainability Strategy, Joaska Mischke here.