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Connecting due diligence to disclosure

ESG & Responsible Sourcing Alignment

Connecting Minerals Due Diligence to ESG Reporting

Minerals due diligence feeds directly into your broader ESG posture. Investors, customers, and regulators increasingly expect companies to demonstrate that their supply chain due diligence programs produce measurable outcomes that map to recognized ESG reporting frameworks. The 3TGs helps you connect your program outputs to the disclosures that matter.

Who it applies to

Companies that face ESG reporting requirements from investors, customers, or regulators, and that have minerals due diligence programs generating data that can support ESG disclosures. Particularly relevant for companies responding to GRI, SASB, CDP, or customer-specific sustainability questionnaires.

Key requirements
  • Align due diligence program design to the OECD five-step framework
  • Map program outputs to ESG reporting framework indicators (GRI, SASB, CDP)
  • Assess smelter and refiner risk against conflict-affected and high-risk areas (CAHRAs)
  • Develop and publish responsible minerals sourcing policies
  • Support customer sustainability questionnaire responses with program data
  • Track and report on program performance metrics year over year

Key frameworks

  • OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from CAHRAs
  • GRI Standards (particularly GRI 308, 414 for supply chain topics)
  • SASB Standards for sector-specific ESG disclosure
  • EU CSRD/ESRS requiring detailed supply chain due diligence disclosures
  • Customer-specific sustainability scorecards and questionnaires
Common compliance gaps
  • Running a due diligence program but not connecting its outputs to ESG disclosures
  • Treating minerals due diligence and ESG reporting as separate workstreams with no data sharing
  • Not tracking program metrics (response rates, smelter conformance, risk reduction) year over year
  • Lacking a published responsible minerals sourcing policy despite having a program
  • Responding to customer sustainability questionnaires with generic language instead of program data
  • Not aligning program structure to the OECD five-step framework
How The 3TGs helps
  • Program design aligned to the OECD five-step due diligence framework
  • Mapping due diligence outputs to GRI, SASB, and CSRD/ESRS indicators
  • Smelter and refiner risk assessment against CAHRAs and sanctions lists
  • Responsible minerals sourcing policy development and publication support
  • Customer sustainability questionnaire response preparation with program data
  • Year-over-year program performance tracking and reporting
  • Board-ready summary reports connecting due diligence results to ESG commitments

Need to connect your due diligence program to ESG reporting? We bridge the gap between operational data and stakeholder disclosures.

Contact Us →

info@3tgs.org · +44 20 3996 3623