ESC1.1-1.3: Operational footprint log workbook to track waste, energy and water

TABLE OF CONTENTS

• What is ESC1.1,1.2 and 1.3? 
• Who do these sub-requirements apply to?
• Operational Footprint Log: Sample template to track metrics
• Additional recommendations for audit readiness

The Environmental Stewardship and Circularity (ESC) Impact Topic asks companies to assess their environmental impacts and take meaningful action to minimize them in their operations and value chain. It challenges companies to take responsibility for their environmental footprint by prioritizing sustainable resource use, circular design, and responsible procurement practices.

What is ESC1.1,1.2 and 1.3? 

The starting point of the ESC Impact Topic is ESC1: “The company knows its actual and potential impacts on the environment.” In practice, this means that companies must first build a clear picture of their own operations before they can set priorities and improve. Put simply: you cannot improve what you do not measure.

In ESC1.1-1.3, companies are asked to monitor the environmental impacts of their operations: this includes waste generation, energy use, water consumption or withdrawal. 

The data obtained from ESC1.1-1.3 serves as a foundation for ESC2 - ESC4 which focus on:

• Developing strategies to address actual and potential negative environmental impacts and staying with ecological thresholds 

• Implementing circularity principles that reduce waste and use renewable materials 

• Taking action on environmental strategies to prevent and mitigate actual and potential negative environmental impacts.

Who do these sub-requirements apply to?

The ESC1.1-1.3 sub-requirements are applied broadly to most companies. They apply to companies of all sizes except companies without workers, and to companies on all tracks except those Service with minor footprint track

For guidance on which sites need to measure the metrics for ESC1.1-1.3, when to begin the measurement and in what circumstances estimates may be accepted, see the article: Understanding which sites need to measure environmental metrics.

Operational Footprint Log: Sample workbook to track metrics

Companies can comply with these sub-requirements in many ways, depending on their size, sector, resources, and how mature their sustainability management system is. Small companies may rely on simple tools, such as spreadsheets or shared folders, while larger companies often have more sophisticated systems and dashboards.

For companies that are not tracking their data in a very structured way yet, we have created a simple Operational Footprint Log workbook for tracking waste, energy and water consumption. The aim is to avoid scattered, non-standardized environmental data by providing a single annual log that structures and tracks resource use over time.

To use the Operational Footprint Log workbook, please download it as an .xlxs file and follow the guidance in the “Introduction” tab of the spreadsheet. 

By relying on the data from using such a tracker, companies can monitor trends, prevent resource waste, and report their direct operational footprint in compliance with the requirements. 

Additional recommendations for audit readiness

Companies that already have strong systems in place do not need to switch to this workbook – they can simply ensure their existing reports and logs capture the same minimum data points that the B Lab Standards require.

Alongside this workbook, companies likely need to supplement their answers with additional resources and documentation, such as:

• Policy, process document, Environmental Management System (EMS) document, or written comment that explains the company’s approach to energy/water/waste management in their operations. 

• Materiality assessment with a written comment on material facilities of the company.

• A list of all facilities owned or controlled by the company.

• A spreadsheet and internal document provide site-level tracking, including a description of the process to gather and consolidate data per site.

• Energy/water/waste management plan (if the company does not track waste from all facilities owned or controlled).

Note that this list is non-exhaustive and your auditor may ask for additional, or different documentation. 

Additional Resources

• Evidence examples for ESC Impact Topic

• Webinar recording on ESC sub-requirements for L-XXL companies

• Environmental Stewardship & Circularity: Evidence and Nonconformity Examples

• Understanding which sites need to measure environmental metrics.