ESG Barometer 2024
ESG
Barometer
2024
Entering a New Age of Enlightenment
For the fourth consecutive year, the ESG Barometer 2024 analyzes how C25 companies use 28 key figures categorized by themes within Environmental, Social, and Governance.
Double materiality analysis (DMA)
To truly understand a company, one needs insight into how it has initiated its sustainability efforts and transformation journey. The DMA reveals what the company is steering towards and why.
Simon Boas Hoffmeyer, Carlsberg
It is the double materiality analysis and not the 1,144 data points alone that pushes large companies towards more sustainable business. As we move ahead, we need to remember what we intend to use all this new data for. How can we change what we do today based on all this knowledge?
Ida Krabek & Niels Strange Peulicke-Andersen, Ørsted
Ørsted’s integrated 2023 report became one of the most widely read and praised because Ørsted took early steps to address the CRSD task. Leading the way exposed obvious gaps, but it also gave Ørsted the chance to help set new standards.
At Make, clarity is about saying what we mean, setting direction and making things understandable – for clients, for teams and for each other. When things make sense, people can focus. And when people can focus, great work happens.
Clarity creates the mental, creative and strategic space for:
It’s both operational and human.
When things are unclear, energy drains away – people hesitate, second-guess, and work around each other. Clarity does the opposite. It aligns expectations, reduces friction and makes it easier to move forward together.