The ESG execution gap: what 138 maturity assessments reveal
By Geoff Gourley · 8/3/2026
Australian organisations understand ESG conceptually. Far fewer can operationalise, measure and report it. That is the core finding of our new ESG Scorecard Insights Report, drawn from 138 de-duplicated completed maturity assessments collected between February 2024 and April 2026 — 96% Australian, 75% using a work email, and 65% from organisations with more than 100 employees.
The headline numbers
- 36% average overall maturity score
- 61% of organisations scored 40 or below
- 44% of the sample sits in the lowest ("Emerging") band
- 101+ employee organisations average 44, versus 21 for smaller organisations
Maturity is concentrated at the low end
Respondents by maturity band (n = 138). 61% scored 40 or below.
Maturity rises with organisation size
Average overall maturity score (%) by employee band.
Where organisations say they need help
Self-declared capability gaps, share of completers selecting each need (%).
Strategy is ahead of execution
Grouping the 15 assessment items into six capability themes shows a consistent shape: intent and strategy score highest, while ownership, workforce capability, data and technology, and measurement lag well behind. Measurement and improvement averages just 34% — which directly limits evidence-based decision-making and credible disclosure.
The practical consequence is that most organisations do not need another ESG policy template. They need governance translated into accountable owners, practical KPIs, evidence workflows, data governance, staff capability and a management cadence that holds.
The demand map
Self-declared gaps cluster into four commercially clear needs: benchmarking and reporting, Net Zero and carbon, materiality and strategy, and social impact and social procurement. ASRS / mandatory climate disclosure appears at 7% across the full period — but that option only entered the instrument in late 2025, so treat it as a minimum signal rather than a like-for-like benchmark.
Size helps — but it does not remove execution risk
Maturity rises steadily with organisation size, yet even 501+ employee organisations average below 50%. Larger organisations have more structure and more scrutiny; they still struggle to convert that into repeatable measurement and reporting.
What we recommend
- Position around the execution gap, not ESG education.
- Prioritise organisations with 101+ employees for advisory work; route smaller organisations to scalable products.
- Productise the four dominant demand clusters.
- Use behavioural lead scoring — size, score band and declared gaps together.
- Instrument the funnel properly: without source tracking and consent status, you generate leads without learning which channels create value.
Get the full report
The full 18-page report includes the complete item-level benchmark, capability theme scoring, sector lens, audience-quality analysis, offer architecture, a Scorecard 2.0 design brief, a 90-day activation plan and the measurement framework. Aggregate findings only — no personal or company-level data is reproduced.
Download the ESG Scorecard Insights Report →
Prefer to see where your own organisation sits first? Take the ESG scorecard or book a discovery call.