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Direction, Destination, and Speed: How to Build Your ESG Roadmap

Before you create your sustainability roadmap, make sure it’s built on a strong foundation. When your plan is based on clear priorities, solid data, and meaningful targets, you can move forward with confidence. This guide walks you through the essential steps, from clarifying your priorities and building a reliable baseline, to setting realistic targets and keeping your plan alive. Each chapter includes checklists, practical tips, and ways to use ImpactOS to make the process faster, clearer, and more effective.

1. Clarify Your Business Priorities

Before you set targets, know what really matters to you.

Many companies arrive at the “roadmap” stage convinced they’re ready to plug in their targets and start tracking progress. They’ve already got the headline in mind:

"We will be carbon neutral by 2030."

It sounds ambitious and impressive, but without the details in between, it’s just a destination with no route. What’s missing is the story of how you’ll get there, the steps along the way, and the metrics that make it real.

Before you can build a meaningful roadmap, you need to decide what matters most to your business.

For some companies, safety metrics like LTIFR (Lost Time Injury Frequency Rate) are the top priority. For others, it’s supplier resilience, water use, biodiversity impacts, or a mix of all of the above. What’s “most important” depends on your business model, your industry, your stakeholders, and where your risks and opportunities lie.

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Why This Step Matters

  • A roadmap is only as good as the priorities it’s built on.

  • If you set the wrong focus, you risk wasting time and budget on changes that don’t meaningfully move the needle.

  • Regulations like CSRD, CSDDD, and sector-specific frameworks are pushing companies to integrate sustainability into core business strategy, not treat it as a silo.

  • This means your goals have to make sense alongside your financial plans, operational strategies, and growth targets.

How ImpactOS Helps at This Stage

ImpactOS won’t tell you what your priorities should be, that’s for your business to decide. But we will:

  • Enable the collection and analysis of your own data, as well as data from your suppliers. 
  • Give you the framework to structure the data to see where your biggest impacts are.

  • Help you link sustainability topics directly to measurable metrics.

  • Provide a clear, shared view across your team so everyone knows the starting point.

Your Priority-Setting Checklist

Before you move on, make sure you can tick off each of these:

Identify your key business drivers

What’s the connection between sustainability outcomes and your business success? For example: supply chain stability, brand value, cost savings, risk reduction.

Align with your core strategy

Your sustainability priorities should be as integrated into your planning as sales forecasts or R&D investments.

Involve leadership early

Without C-level buy-in, your priorities won’t get the resources they need.

Define your scope

Are you setting priorities for your whole global operation, specific regions, or certain product lines?

Pro tip:

If you’re unsure where to start, a materiality assessment is one of the fastest ways to get clarity on what’s truly important to you and your stakeholders.

2. Run a Materiality Assessment

Focus on what matters most to your business and your stakeholders.

Once you’ve clarified your business priorities, the next step is to define which topics truly matter for your sustainability journey. That’s where a materiality assessment comes in.

A materiality assessment helps you identify the ESG topics that are most relevant to your business success and most important to your stakeholders. It’s your reality filter: instead of trying to tackle everything at once, you focus your efforts on the areas with the biggest potential impact and risk.

The scope of your materiality assessment will depend on the size of your organisation and how ambitious your targets are. For some companies, common sense and a clear look at the data in ImpactOS is enough to make smart decisions and show you exactly where you can make the biggest difference. If you need more in-depth analysis, the cost is often lower than you might expect, and we can connect you with trusted consultants who specialise in the areas you need.

Done well, a materiality assessment also strengthens your credibility. When you can explain why you’re focusing on certain areas (and back that up with data and stakeholder input) your roadmap becomes easier to understand, easier to defend, and easier to implement.

Why This Step Matters

  • It keeps you from wasting resources on irrelevant issues.
  • It gives your sustainability strategy a clear focus, backed by evidence.
  • Regulations like CSRD and CSDDD expect you to explain why you’ve prioritised certain topics and left others out of scope.
  • It makes the next stages (building your baseline and setting targets) more efficient and meaningful.

How ImpactOS Helps at This Stage

ImpactOS provides the structure to:

  • Map ESG topics using recognised frameworks like VSME.
  • Connect topics directly to metrics you can track later in your baseline.
  • Make the assessment process transparent and shareable across your organisation.
  • Clearly show where your biggest potential impacts lie, based on data.
  • Introduce you to experienced consultants for deeper analysis when needed.

Your Materiality Assessment Checklist

Before moving on, make sure you can tick off each of these:

Engage key stakeholders

Include both internal voices (leadership, operations, procurement, HR) and external ones (customers, suppliers, investors).

Identify potential ESG topics

Use recognised frameworks like VSME as a starting point. Include everything from climate impact to workplace safety, biodiversity, and community engagement.

Rate each topic by impact and importance

Consider both business risk/opportunity and stakeholder expectations.

Narrow down to your focus areas

Keep what’s most relevant for your business model, market, and strategy.

Pro tip:

You can run a light, quick materiality assessment before your baseline to narrow the scope, then do a deeper one later for more precision. This approach saves time and avoids collecting data you’ll never use.

3. Build Your Baseline

Know your true starting point so you can measure progress and set realistic targets.

Your baseline is the “You are here” point on your sustainability journey. It’s the reference you’ll use to measure progress, evaluate performance, and communicate your results.

Depending on your priorities, your baseline might include greenhouse gas emissions, workplace safety metrics, water use, waste generation, supplier data (or a combination of them). The important part is that it reflects what’s most relevant to your business, as identified in your priorities and materiality assessment.

For many companies, the baseline covers the previous full year. This gives you a complete and comparable data set, and it’s also what most regulations require. But the exact period can vary, what matters is consistency over time so you can track changes accurately.

A strong baseline isn’t just a compliance exercise. It’s your decision-making foundation. Once you know where you stand, you can spot quick wins, identify high-impact opportunities, and set realistic, data-driven targets.

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Why This Step Matters

  • Without a baseline, you can’t measure progress or prove improvement.

  • It ensures your targets are realistic and evidence-based.

  • It reveals where the biggest impacts (and opportunities) are.

  • Regulatory frameworks like CSRD require past performance data, not just future promises.

How ImpactOS Helps at This Stage

ImpactOS is designed to make building your baseline easier and faster by:

  • Providing structured frameworks like VSME (a comprehensive SME-friendly sustainability framework), ready to fill in with your data.
  • Supporting Scope 1, 2, and 3 emissions reporting in line with the GHG Protocol.
  • Making it simple to gather and standardise data from different suppliers.
  • Highlighting data gaps so you know exactly where to focus next.
  • Linking your baseline to future targets and roadmap milestones.

Your Baseline Checklist

Before you move on, make sure you can tick off each of these:

Decide the scope of your baseline

Based on your priorities and materiality assessment, select which topics and metrics to include.

Gather existing data

Finance, HR, procurement, operations, and EHS departments are key sources.

Use recognised frameworks

For example, VSME for broader ESG data and GHG Protocol for emissions (Scopes 1, 2, and 3).

Identify gaps

Note where data is missing or incomplete and plan how to fill those gaps over time.

Document your methodology

Be clear about how you measured and what assumptions you made, this builds credibility and makes future updates easier.

Pro tip:

Don’t get stuck waiting for perfect data before starting. An imperfect baseline today is more valuable than a perfect baseline that never gets done, and you can include baseline improvements as activities in your roadmap!

4. Define Goals & Targets

Turn your baseline into a clear destination and set measurable milestones to get there.

With your baseline in place, you now know where you are. The next step is deciding where you want to go, and how you’ll know you’re making progress.

This is where goals and targets come in.

  • Goals are your big-picture ambitions. They set the overall direction.
  • Targets are the specific, measurable steps that get you there.

For example, a goal might be “Reduce workplace injuries.” A target under that goal could be, “Lower LTIFR by 20% within two years.”

Clear goals and targets give your roadmap structure, help you prioritise actions, and make it possible to communicate progress to stakeholders with confidence. They also ensure your sustainability efforts are tied directly to business outcomes.

Why This Step Matters

  • Goals give you direction; targets make that direction measurable.

  • Targets turn aspirations into achievable milestones.

  • Regulations require you to explain not just what you aim to achieve, but how and by when.

  • Having clear targets improves accountability and resource allocation.

How ImpactOS Helps at This Stage

ImpactOS makes defining and managing goals and targets easier by:

  • Associating each target to your baseline data.
  • Highlighting which areas will deliver the biggest impact based on your priorities and materiality assessment.
  • Enabling you to visualise targets as part of your overall roadmap.
  • Making it easy to track progress over time and adjust as needed.
  • Helping you share clear, data-backed goals with your team and stakeholders.

Your Goals & Targets Checklist

Before moving on, make sure you can tick off each of these:

Separate goals from targets

Goals set your direction; targets define the measurable steps to reach them.

Link to your baseline

Use baseline data to ensure your targets are realistic and based on data.

Choose meaningful metrics

Pick measures that matter to your business and stakeholders, from carbon intensity to supplier compliance rates.

Set timelines

Be clear about when each target should be achieved (short-, medium-, and long-term).

 

Balance ambition with feasibility

Ambitious targets can inspire action, but they must still be achievable with available resources.

Pro tip:

Think in layers: set a destination goal (e.g., “Carbon neutral by 2030”), then break it down into a series of shorter-term targets. Achieving those smaller milestones keeps momentum high and helps you see real progress.

5. Prioritise Actions

Focus on the steps that deliver the biggest impact first.

By now, you’ve clarified your priorities, identified your key topics, built your baseline, and set clear goals and targets. The next question is: Which actions should you take first?

Not all actions are equal. Some will deliver quick wins, others require long-term investment. Some address urgent risks, while others open up new business opportunities. Prioritising your actions ensures you get the best return on your effort and resources.

Good prioritisation also keeps your roadmap realistic. Instead of trying to do everything at once, you sequence your actions so that each step builds momentum for the next.

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Why This Step Matters

  • Ensures resources are used where they have the greatest impact.
  • Helps balance short-term results with long-term transformation.
  • Keeps your roadmap manageable and adaptable.
  • Improves stakeholder confidence by showing a clear, logical order of action.

How ImpactOS Helps at This Stage

ImpactOS makes it easier to prioritise by:

  • Showing you where the biggest impacts are based on your baseline and materiality assessment.
  • Visualising actions in your roadmap so you can see dependencies and timelines.
  • Allowing you to update and re-sequence actions as new information emerges.
  • Making priorities visible across your organisation so everyone is aligned and informed.
  • Connecting you with trusted consultants for specific, high-impact projects if needed.

Your Action Prioritisation Checklist

Before you move on, make sure you can tick off each of these:

Rank by potential impact

Focus first on actions that address your highest-priority goals and targets.

Consider business risks

Weigh both internal risks (e.g., safety incidents, operational inefficiencies) and external risks (e.g., market changes, regulatory pressure).

Identify “quick wins”

Early successes build momentum and keep motivation high.

Allocate resources

Be clear about budget, staff time, and technology needs for each action.

Stay adaptable

Review priorities regularly as data, regulations, and business conditions change.

Pro tip:

Don’t underestimate the value of starting with the "quick and easy" wins. They create early proof of progress, which makes it easier to secure investment and commitment for bigger, longer-term actions.

6. Build & Maintain Your Roadmap

Turn your priorities into a living plan that adapts as you move forward.

With your priorities, baseline, goals, targets, and actions in place, it’s time to bring everything together into your roadmap. This is where your ESG journey becomes visible; not just to you, but to your entire organisation and stakeholders.

A good roadmap is clear, realistic, and adaptable. It shows what will be done, when it will be done, and who is responsible. But it also recognises that things change: markets shift, new regulations emerge, technologies evolve, and your business priorities may need to be adjusted.

Rather than a fixed “master plan,” your roadmap should be a living document; something you review, refine, and update regularly to reflect your most current understanding and opportunities.

Why This Step Matters

  • It connects all previous work into one coherent plan.

  • It makes timelines and responsibilities clear.

  • It allows you to monitor progress and adjust as needed.

  • It provides a transparent way to communicate your roadmap to stakeholders.

How ImpactOS Helps at This Stage

ImpactOS makes your roadmap practical and dynamic by:

  • Visualising actions, timelines, and dependencies in an easy-to-understand format.
  • Allowing you to easily update goals, targets, and actions.
  • Providing a shared view you can publish so everyone is aligned.
  • Linking roadmap milestones to your baseline and progress data.
  • Making it simple to track changes and communicate updates.

Your Roadmap-Building Checklist

Before moving on, make sure you can tick off each of these:

Plot your actions over time

Sequence activities logically so that earlier steps enable later ones.

Set clear milestones

Define specific points where you will measure progress and review priorities.

Allocate responsibilities

Make sure every action has a clear owner.

Integrate with business planning

Your roadmap should align with other strategic plans, budgets, and operational calendars.

 

Plan for updates

Set a review schedule (e.g. quarterly or annually) to keep the roadmap current.

Pro tip:

Don’t treat your roadmap as a contract carved in stone. Treat it as a navigation tool: it shows your direction, destination, and speed, but you can adjust your course when better information or new opportunities arise.

7. Review & Update

Keep your roadmap relevant by refreshing it with new data and insights.

Your roadmap is not the end of the journey, it’s the navigation system you’ll use along the way. And like any good navigation system, it needs regular updates.

Markets shift, new technologies emerge, regulations change, and your own business strategy evolves. Reviewing your roadmap ensures that it stays aligned with reality and that you’re always working on the most impactful actions.

Regular updates also keep your stakeholders engaged. They can see that you’re actively managing progress, responding to changes, and making decisions based on the latest information, not last year’s assumptions.

Laptop showing a report generated by ImpactOS

Why This Step Matters

  • Ensures your roadmap remains relevant and effective over time.

  • Helps you respond to risks and opportunities as they emerge.

  • Keeps your sustainability strategy aligned with business priorities.

  • Builds trust by showing stakeholders that you adapt to changing circumstances.

How ImpactOS Helps at This Stage

ImpactOS supports the review process by:

  • Keeping your baseline, targets, and roadmap connected in one place.
  • Making it easy to update data and instantly see the impact on your roadmap.
  • Allowing you to compare current performance with past trends.
  • Providing a shared, always-up-to-date version of your roadmap for all members of your organisation.
  • Connecting you with trusted experts if you need support interpreting changes or revising plans.

Your Roadmap Review Checklist

As part of your regular review, make sure you have:

Reviewed your current status

Collect fresh data annually or when significant changes occur, and compare it to your original baseline to track progress and identify deviations from the plan.

Re-run your materiality assessment periodically

This ensures your priorities still match business needs and stakeholder expectations.

Tracked progress against targets

Celebrate milestones achieved and adjust where you’re off track.

Incorporated new risks and opportunities

From regulatory changes to emerging technologies, make sure your plan reflects today’s landscape.

Communicated changes clearly

Share updates internally and externally so everyone understands the “why” behind adjustments.

Pro tip:

Schedule your roadmap review in advance (e.g. every quarter) so it becomes a normal part of your business cycle rather than a reactive task when something urgent happens.

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