ESGNexus Policy
Version 1.0 – Effective July 2026
This document explains how ESGNexus.lk collects, processes, organises, and publishes ESG and CSR data for Sri Lankan companies. Transparency about methodology is fundamental to the credibility of the platform.
1. Purpose
ESGNexus publishes structured ESG and CSR data sourced from publicly available documents. We do not conduct independent audits of company disclosures. We compile, organise, and contextualise information that companies have voluntarily or mandatorily disclosed. This distinction is material and is noted in all data presentations.
2. Data Sources
| Source Type | How It Is Used |
|---|---|
| Annual Reports | Primary source for financial data, governance disclosures, CSR spending, and board composition. |
| Sustainability / ESG Reports | Primary source for environmental metrics, social indicators, GHG emissions, water, energy, and SDG alignment. |
| CSR Reports | Primary source for community investment figures, project descriptions, and beneficiary data. |
| CSE Filings | Source for governance events, material disclosures, and regulatory compliance updates. |
| Company Websites | Source for policy statements, sustainability commitments, and certifications. |
| Press Releases | Supporting context for project announcements only. Always secondary to primary documents. |
| Regulatory Publications | CBSL, SEC, CA Sri Lanka, and CSE publications used for regulatory context. |
3. Data Collection Process
| Step | Description |
|---|---|
| 1. EXTRACT | Locate the data point in the source. Record the verbatim figure with document name, year, and page number. |
| 2. REWRITE | Summarise or contextualise in ESGNexus’s own words. No verbatim reproduction from copyrighted documents. |
| 3. ATTRIBUTE | Add a source citation: [Company] [Document Type] [Year], p.[X]. |
| 4. DATE STAMP | Record the collection date and the reporting period the data relates to. These are frequently different. |
4. ESG Data Taxonomy
All company data is organised under three primary pillars aligned with GRI Standards, ISSB (SLFRS S1/S2), and TCFD frameworks.
Environmental Indicators
- GHG emissions (Scope 1, 2, 3 where disclosed) – metric tonnes CO2e
- Energy consumption – MWh or GJ, with renewable energy percentage
- Water withdrawal – cubic metres (m3)
- Waste generated and diverted from disposal – metric tonnes
- Environmental certifications (ISO 14001, etc.)
- Net zero, carbon neutrality, or other stated climate commitments
Social Indicators
- Total CSR or community investment – LKR, with source definition noted
- CSR spend as a percentage of post-tax profit – calculated where both figures are disclosed
- Employee headcount with gender breakdown where disclosed
- Female employee percentage and female management percentage
- Lost time injury frequency rate (LTIFR) where disclosed
- Training hours per employee where disclosed
- Number of CSR projects and estimated beneficiaries
- SDG alignment – which of the 17 UN SDGs the company explicitly references
Governance Indicators
- Board size, independent director percentage, female director percentage
- CEO/Chairman separation
- Audit committee independence
- Sustainability or ESG committee existence
- Whistleblower and anti-corruption policy existence and public availability
- Reporting framework used (GRI, SLFRS S1/S2, Integrated Report, or other)
5. Data Limitations
Sri Lankan companies disclose ESG and CSR data inconsistently. Some report ‘CSR investment’, others report ‘community investment’, ‘sustainability expenditure’, or ‘philanthropy’. Some include employee welfare costs; others do not. ESGNexus notes the specific definition used by each company. Raw numbers across companies should never be compared without reading these definitions.
- No independent verification: We report what companies have disclosed. If a company’s disclosure is inaccurate, that inaccuracy is in the source data – not introduced by ESGNexus.
- Reporting period vs. collection date: All data is tagged with both the financial year it relates to and the date ESGNexus collected it. Check the reporting period, not the collection date.
- Partial data: A blank field means the data was not disclosed in publicly available documents – not that the company has zero performance on that metric.
- Framework variation: Different companies use different reporting frameworks. GRI-aligned reports tend to be more complete and comparable.
6. Update Frequency
| Data Type | Update Standard |
|---|---|
| Annual Report Data | Within 60 days of the company publishing its annual report |
| Sustainability Report Data | Within 30 days of the company publishing a sustainability or CSR report |
| CSE Filing Data | Within 7 business days of a material ESG-relevant CSE filing |
| Source Date Stamp | Every data field shows the date it was last updated |
7. Standard Data Disclaimer
Data sourced from publicly available documents including annual reports, sustainability reports, CSE filings, and company websites. ESGNexus does not independently verify, audit, or validate company disclosures. Data reflects publicly disclosed figures and is subject to the limitations described in this Data Methodology. Errors and omissions excepted. Source documents are cited for each data point.
To request a data review: data@esgnexus.lk
ESGNexus.lk – Sri Lanka’s independent ESG, CSR and Sustainability Intelligence Platform
Brain Business and Technologies (Pvt) Ltd trading as ESGNexus
Related policies: Editorial Policy – Privacy Policy – Correction Policy
Questions? Contact editor@esgnexus.lk