Can you give examples of each from a Australian based medium sized entity?

When reviewing an ESG strategy, consider whether it:

• Is clearly linked to the organisation's overall business strategy and long-term objectives.

• Identifies the ESG issues that are most material to the organisation and its stakeholders through a structured materiality assessment.

• Includes measurable goals, targets and KPIs rather than broad aspirations.

• Demonstrates governance and accountability, with clear oversight from management and the board.

• Explains how progress will be monitored and reported over time.

When reviewing an ESG report, consider whether it:

• Focuses on material issues rather than trying to cover every possible ESG topic.

• Provides balanced reporting by discussing both achievements and areas for improvement.

• Includes quantitative data, targets, trends and evidence to support claims.

• Explains why particular ESG issues are important to the business.

• Aligns with recognised reporting frameworks where appropriate (for example, GRI, IFRS Sustainability Disclosure Standards or the ASX Corporate Governance Principles where relevant).

By contrast, a weaker ESG strategy or report often: 

• Consists mainly of high-level statements without measurable actions or targets.

• Contains little evidence of governance or accountability.

• Reports activities rather than outcomes or impacts.

• Omits material risks or challenges.

• Includes broad sustainability claims without supporting evidence.

Rather than identifying "good" and "not so good" Australian organisations, as ESG practices evolve over time and different organisations are at different stages of maturity. Instead, compare the sustainability reporting of medium-sized Australian organisations and critically evaluate them against the characteristics outlined above.

As part of your analysis, ask yourself:

• Are the material ESG issues clearly identified?

• Are there measurable targets and evidence of progress?

• Is governance clearly explained?

• Is the reporting balanced and transparent?

• Does the report explain how ESG creates long-term value for the organisation?