How to use these stakeholder interview questions

These interview questions are designed to help you gather important insights from stakeholders as part of your double materiality assessment.

The questions are organized according to the 10 ESRS topics and their sub-topics and sub-sub-topics. This structure allows you to filter and select questions based on the relevance to your stakeholders and the specific ESRS topics they are most likely to have an opinion on.

As an example, you will likely want to ask your employees questions related to ESRS S1: Own workforce.

How to use these questions

Identify relevant stakeholders: Determine which stakeholders are relevant for each ESRS topic. For this you can use the suggested stakeholders per ESRS topic.
Select appropriate questions: Go through the interview questions and determine whether all questions are relevant for that stakeholder, or whether you will only choose a limited number based on their expertise.
Add your own questions. Where appropriate, add your own follow-up questions. These can, for example, be based on pre-identified impacts, risks or opportunities that you want to confirm with stakeholders.
Conduct interviews: Engage with your stakeholders using the selected questions to gather their insights and opinions. See the tips below on how to conduct good interviews.

Tips for conducting interviews

Prepare: Familiarize yourself with the ESRS topics and the specific questions you plan to ask.
Start slowly: Begin the interview with some small talk to make the interviewee comfortable.
Be clear and concise: Ask clear and straightforward questions. Avoid complex terms.
Listen actively: Pay close attention to the interviewee's responses. This will allow you to ask better follow-up questions.
Follow up: Ask follow-up questions to clarify and deepen your understanding of the interviewee's answers.
Record responses: Take detailed notes or record the interview (with permission) to ensure you capture all the insights.
Be respectful of time: Keep the interview within the agreed time frame. We recommend not asking more than 30 minutes of an interviewee's time.

Benefits of interviews

In-depth insights: Interviews provide detailed, qualitative data that can uncover issues not visible through surveys.
Tailored feedback: You can ask follow-up questions to get more specific feedback on issues important to your organization.

By following these steps and using these questions effectively, you can gather valuable insights from your stakeholders, aiding in a comprehensive double materiality assessment. Please reach out to [email protected] for questions.

ESRS E1: Climate change

Potential stakeholders to consider for ESRS E1

Employees: Environmental officers, sustainability managers
Investors: Green investment funds, ESG analysts
Suppliers: Vendors with high carbon footprints
Customers: Especially those with sustainability concerns
NGOs: Environmental advocacy groups
Government: Regulatory bodies, local government officials

Sub-topic	Sub-sub-topic	Interview questions
Climate change adaptation		How do you think climate change will impact our company's operations and what adaptation measures should we consider?
Climate change adaptation		What challenges and opportunities do you see for our company in adapting to climate change?
Climate change mitigation		In your opinion, what are the most effective steps we can take to reduce our greenhouse gas emissions and how can we measure success?
Climate change mitigation		How can our company integrate climate change mitigation into our overall business strategy?
Energy		What are the key actions we should take to enhance our energy efficiency and transition to renewable energy sources?
Energy		How can our energy management practices support our climate change mitigation efforts?

ESRS E2: Pollution

Potential stakeholders to consider for ESRS E2

Employees: Safety and environmental compliance officers
Local communities: Residents near production facilities
Suppliers: Partners involved in waste management
Customers: Particularly those impacted by pollution
NGOs: Environmental watchdog organizations
Government: Environmental protection agencies

Sub-topic	Sub-sub-topic	Interview questions
Pollution of air		What should be our approach to monitoring and reducing air pollution caused by our operations?
Pollution of air		How can we balance our operational needs with the goal of minimizing air pollution?
Pollution of water		How should we ensure that our activities do not contaminate local water sources and what preventive measures should we implement?
Pollution of water		What best practices can we adopt to manage water pollution risks effectively?
Pollution of soil		What strategies should we employ to address soil contamination and prevent future occurrences?
Pollution of soil		How can we improve our handling and disposal of hazardous materials to protect soil health?
Pollution of living organisms and food resources		How can we prevent our activities from harming living organisms and food resources, and how should we assess these impacts?
Pollution of living organisms and food resources		What steps should we take to ensure our impact on local wildlife and food resources is minimal?
Substances of concern		How should we manage the use of substances of concern in our processes, and what alternatives could we consider?
Substances of very high concern		What strategies should we explore for replacing substances of very high concern with safer alternatives?
Microplastics		How can we address the issue of microplastic pollution in our operations and what measures should we take to reduce it?
Microplastics		What methods should we use to monitor and assess the presence of microplastics in our production processes?

ESRS E3: Water and marine resources

Potential stakeholders to consider for ESRS E3

Local communities: Areas relying on local water sources
Suppliers: Companies involved in water-intensive processes
NGOs: Water conservation groups
Government: Water regulation authorities

Sub-topic	Sub-sub-topic	Interview question
Water	Water consumption	How can we optimize our water consumption to enhance efficiency and reduce waste?
Water	Water consumption	What specific measures can we implement to lower our overall water usage?
Water	Water withdrawals	How do our current water withdrawal practices impact local water sources and ecosystems?
Water	Water withdrawals	What steps can we take to ensure our water withdrawals are sustainable and do not negatively affect local communities?
Water	Water discharges	How should we manage our water discharges to prevent contamination of local water bodies?
Water	Water discharges	What are the best practices for treating and managing our water discharges?
Water	Water discharges in the oceans	How can we minimize the impact of our water discharges on marine ecosystems?
Water	Water discharges in the oceans	What measures can we implement to ensure our ocean discharges meet environmental regulations and standards?
Marine resources	Extraction and use of marine resources	How can we ensure that our extraction and use of marine resources are sustainable and environmentally responsible?
Marine resources	Extraction and use of marine resources	What strategies should we adopt to minimize the environmental impact of our marine resource extraction activities?

ESRS E4: Biodiversity and ecosystems

Potential stakeholders to consider for ESRS E4

Employees: Ecologists, sustainability officers
Local communities: Indigenous peoples, local residents
Suppliers: Agricultural suppliers
NGOs: Wildlife conservation organizations
Government: Forestry and wildlife departments

Sub-topic	Sub-sub-topic	Interview questions
Direct impact drivers of biodiversity loss	Climate Change	How do you think our company's activities contribute to climate change and biodiversity loss?
Direct impact drivers of biodiversity loss	Climate Change	What measures should we take to mitigate the impact of climate change on biodiversity?
Direct impact drivers of biodiversity loss	Land-use change, fresh water-use change, sea-use change	How can we better manage our land, freshwater, and sea usage to reduce biodiversity loss?
Direct impact drivers of biodiversity loss	Direct exploitation	How does direct exploitation of resources by our company affect biodiversity, and what changes can we make?
Direct impact drivers of biodiversity loss	Invasive alien species	What steps should we take to prevent and control invasive alien species introduced by our activities?
Direct impact drivers of biodiversity loss	Pollution	How should we address pollution generated by our operations to protect biodiversity?
Direct impact drivers of biodiversity loss	Others	Are there other factors contributing to biodiversity loss from our activities that we need to address?
Impacts on the state of species	Species population size	How do our operations impact the population size of local species, and what can we do to mitigate this?
Impacts on the state of species	Species global extinction risk	What measures can we take to reduce the global extinction risk of species affected by our activities?
Impacts on the extent and condition of ecosystems	Land degradation	How can we prevent and restore land degradation caused by our company's activities?
Impacts on the extent and condition of ecosystems	Desertification	What steps should we take to combat desertification linked to our operations?
Impacts on the extent and condition of ecosystems	Soil sealing	How can we minimize soil sealing and its negative effects on local ecosystems?
Impacts and dependencies on ecosystem services		How do our operations depend on ecosystem services, and how can we ensure these services are maintained?
Impacts and dependencies on ecosystem services		What measures should we implement to reduce our impact on ecosystem services we depend on?

ESRS E5: Circular economy

Potential stakeholders to consider for ESRS E5

Employees: Resource efficiency managers, waste management staff
Suppliers: Providers of recycled materials
Customers: Advocates of circular economy practices
NGOs: Circular economy promotion groups
Government: Waste management and recycling regulators

Sub-topic	Sub-sub-topics	Interview questions
Resources inflows, including resource use		How can we optimize our resource use to support a circular economy?
Resources inflows, including resource use		What strategies can we adopt to reduce the amount of raw materials we use in our production processes?
Resources inflows, including resource use		How can we incorporate more sustainable materials into our supply chain?
Resources inflows, including resource use		What are the benefits and challenges of using recycled materials in our products?
Resource outflows related to products and services		How can we design our products to be more sustainable and support a circular economy?
Resource outflows related to products and services		What measures can we take to ensure that our products are easily recyclable or reusable?
Resource outflows related to products and services		How can we extend the lifecycle of our products to reduce resource outflows?
Resource outflows related to products and services		What systems can we put in place to track the environmental impact of our products after they leave our facilities?
Waste		How can we minimize the waste generated by our operations?
Waste		What initiatives should we implement to improve our waste management practices and support recycling?
Waste		How can we achieve zero waste to landfill in our operations?
Waste		What partnerships or collaborations should we pursue to enhance our waste reduction and recycling efforts?

ESRS S1: Own workforce

Potential stakeholders to consider for ESRS S1

Employees: Across all levels, particularly HR and staff representatives
Labor unions: Representatives of employee interests
Health and safety officers: Internal and external experts
Training and development managers: Workforce skill development

Sub-topic	Sub-sub-topic	Interview questions
Working conditions	Secure employment	How can we improve job security for our employees?
Working conditions	Working time	What measures can we take to ensure fair and flexible working hours?
Working conditions	Adequate wages	How do we ensure that our employees are receiving fair and adequate wages?
Working conditions	Social dialogue	How can we enhance social dialogue between management and employees?
Working conditions	Freedom of association, existence of works councils, and workers' rights	How do we support freedom of association and ensure the effectiveness of works councils?
Working conditions	Collective bargaining, including rate of workers covered by collective agreements	What steps can we take to increase the rate of workers covered by collective agreements?
Working conditions	Work-life balance	What initiatives can we introduce to improve work-life balance for our employees?
Working conditions	Health and safety	How can we enhance health and safety measures in the workplace?
Equal treatment and opportunities for all	Gender equality and equal pay for work of equal value	What actions can we take to ensure gender equality and equal pay for equal work?
Equal treatment and opportunities for all	Training and skills development	How can we improve training and skills development opportunities for our employees?
Equal treatment and opportunities for all	Employment and inclusion of persons with disabilities	What measures can we implement to support the employment and inclusion of persons with disabilities?
Equal treatment and opportunities for all	Measures against violence and harassment in the workplace	How do we prevent and address violence and harassment in the workplace?
Equal treatment and opportunities for all	Diversity	How can we promote diversity within our workforce?
Other work-related rights	Child labour	What steps can we take to ensure that child labour is not present in our operations or supply chain?
Other work-related rights	Forced labour	How do we monitor and prevent forced labour in our workforce and supply chain?
Other work-related rights	Adequate housing	How can we support adequate housing for employees where needed?
Other work-related rights	Privacy	What measures do we have in place to protect the privacy of our employees?

ESRS S2: Workers in the value chain

Potential stakeholders to consider for ESRS S2

Employees: Procurement and supply chain managers
Suppliers: Labor practices and conditions
Labor unions: Representatives of workers' rights in the supply chain
NGOs: Workers’ rights advocacy groups

Sub-topic	Sub-sub-topic	Interview Question
Working conditions	Secure employment	How can we ensure secure employment for workers throughout our value chain?
Working conditions	Working time	What steps can we take to promote fair and flexible working hours for workers in our value chain?
Working conditions	Adequate wages	How do we verify that all workers in our value chain receive adequate wages?
Working conditions	Social dialogue	How can we encourage social dialogue between management and workers in our value chain?
Working conditions	Freedom of association, including the existence of work councils	How do we support freedom of association and the existence of work councils for workers in our value chain?
Working conditions	Collective bargaining	What measures can we take to promote collective bargaining within our value chain?
Working conditions	Work-life balance	What initiatives can we implement to improve work-life balance for workers in our value chain?
Working conditions	Health and safety	How can we enhance health and safety standards for workers throughout our value chain?
Equal treatment and opportunities for all	Gender equality and equal pay for work of equal value	How do we ensure gender equality and equal pay for work of equal value within our value chain?
Equal treatment and opportunities for all	Training and skills development	What opportunities for training and skills development should we provide to workers in our value chain?
Equal treatment and opportunities for all	Employment and inclusion of persons with disabilities	How can we support the employment and inclusion of persons with disabilities in our value chain?
Equal treatment and opportunities for all	Measures against violence and harassment in the workplace	What measures can we take to prevent and address violence and harassment in the workplace throughout our value chain?
Equal treatment and opportunities for all	Diversity	How can we promote diversity among workers in our value chain?
Other work-related rights	Child labour	What steps can we take to ensure that child labour is not present in our value chain?
Other work-related rights	Forced labour	How do we monitor and prevent forced labour within our value chain?
Other work-related rights	Adequate housing	How can we support adequate housing for workers in our value chain where needed?
Other work-related rights	Water and sanitation	What measures can we implement to ensure access to clean water and sanitation for workers in our value chain?
Other work-related rights	Privacy	How do we protect the privacy of workers within our value chain?

ESRS S3: Affected communities

Potential stakeholders to consider for ESRS S3

Local communities: Directly affected by operations
Community leaders: Influential local figures
NGOs: Community development organizations
Government: Local and regional authorities

Sub-topic	Sub-sub-topic	Interview Question
Communities’ economic, social, and cultural rights	Adequate housing	How can we ensure that our operations do not negatively impact the housing conditions of local communities?
Communities’ economic, social, and cultural rights	Adequate food	What steps can we take to support the availability of adequate food for affected communities?
Communities’ economic, social, and cultural rights	Water and sanitation	How can we ensure access to clean water and proper sanitation for communities affected by our operations?
Communities’ economic, social, and cultural rights	Land-related impacts	How do our operations impact local land use, and what can we do to mitigate any negative effects?
Communities’ economic, social, and cultural rights	Security-related impacts	What measures should we implement to address any security-related impacts our activities have on communities?
Communities’ civil and political rights	Freedom of expression	How do we ensure that our operations do not infringe on the freedom of expression of local communities?
Communities’ civil and political rights	Freedom of assembly	What steps can we take to respect and protect the freedom of assembly in the communities we affect?
Communities’ civil and political rights	Impacts on human rights defenders	How can we safeguard human rights defenders in the areas where we operate?
Rights of indigenous peoples	Free, prior, and informed consent	How do we ensure that we obtain free, prior, and informed consent from indigenous peoples for our projects?
Rights of indigenous peoples	Self-determination	What measures can we take to support the self-determination of indigenous communities affected by our operations?
Rights of indigenous peoples	Cultural rights	How can we respect and promote the cultural rights of indigenous peoples in the areas where we operate?

S4: Consumers and end-users

Potential stakeholders to consider for ESRS S4

Customers: End-users of products or services
Consumer Advocacy Groups: Representatives of consumer interests
Product safety experts: Internal and external specialists
NGOs: Consumer rights organizations

Sub-topic	Sub-sub-topic	Interview Question
Information-related impacts for consumers and/or end-users	Privacy	How do we ensure the privacy of consumers and end-users when using our products and services?
Information-related impacts for consumers and/or end-users	Freedom of expression	How can we protect and promote the freedom of expression for users of our platforms or services?
Information-related impacts for consumers and/or end-users	Access to (quality) information	What measures can we take to ensure consumers and end-users have access to accurate and quality information about our products?
Personal safety of consumers and/or end-users	Health and safety	How do we ensure the health and safety of consumers and end-users when using our products?
Personal safety of consumers and/or end-users	Security of a person	What steps can we take to protect the personal security of our consumers and end-users?
Personal safety of consumers and/or end-users	Protection of children	How can we enhance the protection of children who use our products and services?
Social inclusion of consumers and/or end-users	Non-discrimination	What measures can we implement to ensure non-discrimination in access to our products and services?
Social inclusion of consumers and/or end-users	Access to products and services	How can we improve access to our products and services for all segments of society, including marginalized groups?
Social inclusion of consumers and/or end-users	Responsible marketing practices	What practices should we adopt to ensure our marketing is responsible and does not mislead consumers?

ESRS G1: Business conduct

Potential stakeholders to consider for ESRS G1

Employees: Compliance officers, legal department
Investors: ESG analysts, Investing funds
Suppliers: Especially those involved in compliance-heavy industries
NGOs: Business ethics organizations
Government: Regulatory bodies, anti-corruption agencies

Sub-topic	Sub-sub-topic	Interview Question
Corporate culture		How can we foster a corporate culture that promotes ethical behavior and integrity?
Corporate culture		What steps can we take to align our corporate culture with our business values and mission?
Protection of whistleblowers		How do we ensure the protection and anonymity of whistleblowers within our organization?
Protection of whistleblowers		What measures can we implement to encourage whistleblowing and address reported issues effectively?
Animal welfare		How can we improve our practices to ensure the highest standards of animal welfare in our operations and supply chain?
Animal welfare		What policies should we adopt to ensure humane treatment of animals in all aspects of our business?
Political engagement		How do we ensure that our political engagement and contributions are transparent and align with our values?
Political engagement		What guidelines should we follow to manage our political activities responsibly?
Management of relationships with suppliers including payment practices		How can we improve our relationships with suppliers to ensure fair and ethical practices?
Management of relationships with suppliers including payment practices		What measures should we take to ensure timely and fair payment practices with our suppliers?
Corruption and bribery	Prevention and detection including training	How do we train our employees to detect and prevent corruption and bribery within our organization?
Corruption and bribery	Prevention and detection including training	What systems can we implement to prevent and detect corruption and bribery effectively?
Corruption and bribery	Incidents	How do we handle and report incidents of corruption and bribery within our company?
Corruption and bribery	Incidents	What steps can we take to mitigate the impact of corruption and bribery incidents on our business?

Getting started with stakeholder surveys

ESRS topics, sub-topics and sub-sub-topics

Conducting a double materiality assessment with Coolset

IROs: Real Estate & Services (RRS)

IROs: Water & Waste Services (EWW)