Gap Analysis, Mapping and Benchmarking

Gap analysis compares existing disclosures, policies and data against the requirements of relevant frameworks and rating methodologies. The process identifies which requirements have already been addressed, which disclosures need strengthening and which gaps require new information, data or internal processes.

A useful gap analysis should do more than list missing items. It should explain the practical steps needed to close each gap, including the data required, the responsible functions, realistic timelines and the way improvements translate into stronger disclosures.

Mapping aligns company information with the structure of each framework, rating or index, making it easier to see how current disclosures perform against specific requirements. Benchmarking then compares the organisation against peers, sector expectations and rating methodologies used by investors, analysts and lenders.

This includes benchmarks such as FTSE4Good, MSCI and Sustainalytics, alongside other indices and stakeholder expectations. The result helps companies understand their relative position and identify where focused improvement can lift ratings and strengthen market perception.

ESG ratings and benchmarks continue to influence financing decisions, investor engagement and reputation. Companies need a clear way to respond to these requirements without creating unnecessary reporting burden.

Benchmarking helps management prioritise improvements by relevance, impact and effort, allowing the organisation to strengthen its ESG positioning progressively. For broader standards alignment, see ESG framework support, and for the topics that shape these disclosures, see materiality assessment.