Essential ESG indicators in 2026
Reading time: 6 minutes
Written by Manoëlle Dousson
By 2026, ESG (Environmental, Social and Governance) will no longer be merely “year-end reporting”: it will be a management system. With the increasing scope (and ongoing simplification) of European sustainability reporting requirements, customer pressure across the value chain and the intensification of risks (energy, climate, reputation, compliance), a robust ESG dashboard is becoming a competitive advantage.
The pitfall lies in trying to measure everything (or nothing at all). By selecting indicators that are reliable, representative, measurable and comparable, you will be able to improve your management and communication with your stakeholders
Key takeaways
Environment: carbon footprint, energy, waste
Social: workplace accidents, turnover and absenteeism, equity
Governance: ethics, responsible purchasing, CSR management
1. How to choose “essential” ESG indicators?
1.1 KPIs, but for whom?
These KPIs are not just for making reports look good: they are primarily designed todemonstrate, arbitrate, and secure. With recent developments around the Omnibus I simplification package (presented in February 2025 and approved by the European Parliament in December 2025), the scope and timeline may change — but the underlying trend remains the same:companies must be able to produce traceable and comparable ESG data, particularly to meet the expectations of markets and stakeholders.
Specifically, these indicators serve theGeneral Management(to prioritize risks/opportunities and steer the trajectory), theFinancial Management(access to financing, ratings, investor dialogue), theCSR/Quality(management system, auditable evidence), thePurchasing(customer requirements and supplier evaluation) and theHR(retention, health-safety, attractiveness).
And externally, they are expected by theclients(tenders and supply chain requirements), theinvestors/banks(data quality for decision-making), and theauditors.
1.2 Rules to know
ESG data is raw, the ESG indicator is a structured value, comparable over time, usable for decision-making. Therefore, it is important to be able to easily manipulate raw ESG data to transform it into a relevant indicator.
In practice, your short-list must meet 4 criteria:
- Materiality: the indicator reflects what really weighs on your risks/opportunities
- Actionability: the indicator turns into concrete actions once measured
- Auditability: traceability, clear calculation rules
- Comparability: the ability to compare your indicators with those of your competitors, prospects, or clients without (or almost no) pre-processing.
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2. ENVIRONMENTAL Indicators
Empreine carbone | Energy | Déchets | |
Definition | Carbon footprint | Energy and electricity consumption | Waste generated and hazardousness (if applicable) |
Detailed definition | Total emissions in tonnes of CO₂e, broken down by scope, plus an intensity indicator | Energie consommée (kWh/MWh) + part renouvelable (au moins sur l’électricité) | Tonnes of waste generated + % recovered/recycled, with a focus on the main waste streams |
Useful formulas | tCO₂e Scope 1 / Scope 2 / Scope 3 Intensité carbone = tCO₂e / € CA (ou / unité produite, / nuitée, / tonne expédiée…) | Consommation totale (MWh) et intensité (MWh/€ CA ou MWh/unité) % électricité renouvelable = électricité “renouvelable” / électricité totale | Déchets totaux (t) + intensité (t/unité produite) Taux de valorisation = déchets valorisés / déchets totaux (option) % déchets dangereux |
Importance | C’est le KPI le plus demandé par les financeurs et les donneurs d’ordre, et il structure votre trajectoire climat. | C’est un KPI à la fois business (coûts/risques) et climat (Scope 2). | KPI très opérationnel (qualité/process) et directement relié aux coûts et à l’économie circulaire. |
3. SOCIAL Indicators
Santé et sécurité | Turnover et absentéisme | Diversité et équité | |
Definition | Mesure des accidents du travail (avec arrêt, idéalement) rapportée aux heures travaillées | Dynamique RH et continuité d’activité (attraction, engagement, organisation) | Mixité dans les postes à responsabilité + équité salariale |
Useful formulas | Taux de fréquence Taux de gravité | Turnover = départs / effectif moyen Absentéisme = heures/jours d’absence / heures/jours théoriques | % femmes managers (ou % groupes sous-représentés selon contexte légal) Écart de rémunération |
Importance | C’est un indicateur très classique et un excellent proxy de maturité opérationnelle. | KPI prédictifs sur productivité, qualité de service, coûts de recrutement et risques psychosociaux. | KPI structurant pour la marque employeur, l’accès aux talents et la crédibilité sociale. |
4. Governance Indicators
| Ethics | Responsible Purchasing | Management of CSR | |
Definition | Maturity of an anti-corruption/ethics system (prevention + management) | Part des achats “sous contrôle” (évaluation RSE, charte, audits, plans de progrès). | Mesure que l’ESG est réellement gouverné (pas uniquement reporté). |
Useful formulas | % of employees trained (ethics / anti-corruption) Number of confirmed incidents (or rate) | % of evaluated expenses = evaluated supplier expenses / total expenses | % of ESG objectives with responsible person + target + deadline % of ESG KPIs integrated into performance reviews Share of variable compensation linked to ESG objectives |
Importance | C’est un KPI de réduction des risques (juridique, réputation, appels d’offres). | Votre Scope 3 et vos risques sociaux/environnementaux sont souvent chez vos fournisseurs. | It is the KPI that transforms ESG into management |
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- identifiez les données ESG dont vous avez accès
- priorisez les indicateurs ci-dessous selon la méthode présentée en première partie
By industrializing the data: a dictionary of indicators (definition, scope, formula), a reference source (invoices, extractions, HSE register…), an audit trail, and a frequency of updates.
An indicator can be a data point or a standalone measure, a KPI (Key Performance Indicator) is a structured indicator for management: it is defined in a stable manner, comparable over time, linked to a responsible person, and associated with a target or action plan. In other words: an indicator describes, a KPI decides.