Spring is often associated with clearing out the old and making space for something new. At home, that might mean opening the windows, reorganising a cupboard or finally getting around to the jobs that have been waiting for attention. For businesses, the same principle can be useful when reviewing the areas that support long-term performance and resilience.
ESG is one area that is worth putting under the spotlight this Spring. The conversation around Environmental, Social and Governance considerations has moved beyond sustainability reporting and corporate responsibility. ESG is increasingly connected to the way organisations manage risk, respond to changing expectations, make investment decisions and build resilience for the future.
South African businesses are also operating in an environment where these considerations are becoming increasingly relevant. South Africa's carbon tax increased from R236 to R308 per tonne of carbon dioxide equivalent from January 2026, while the carbon fuel levy also increased during the year. These developments form part of the country's broader transition towards a lower-carbon economy and demonstrate how environmental considerations can have practical financial implications for businesses. (National Treasury)
A useful ESG review does not mean starting again from the beginning. In many cases, it is about understanding what the organisation is already doing, identifying where there are gaps and deciding which areas deserve greater attention.
Here are five questions that can help businesses take a fresh look at their ESG approach.
1. Do we understand what ESG means for our business?
There is no single ESG strategy that will work for every organisation. The issues that are most important to a manufacturing company will not necessarily be the same as those facing a professional services firm, retailer or family-owned business.
The first step is therefore to understand which environmental, social and governance factors have the greatest potential to affect your organisation. This could include energy and resource consumption, employee wellbeing, supply-chain practices, governance structures, regulatory exposure, customer expectations or the organisation's impact on its surrounding communities.
Taking the time to identify these areas helps ensure that ESG efforts are focused on issues that are genuinely relevant to the business rather than initiatives that look good on paper but have limited practical value.
2. What are we already doing well, and where are the gaps?
Businesses often have more ESG-related activity taking place than they realise. Policies may already exist around health and safety, employee development, ethical conduct, procurement, environmental management or governance, but this information may be spread across different departments and systems.
A useful review can bring these areas together and provide a clearer picture of the organisation's current position. This can help identify existing strengths while also highlighting gaps that may expose the business to unnecessary risk or prevent it from responding effectively to stakeholder expectations.
The objective is not to create a long list of things that need fixing. It is to understand where the organisation has a solid foundation and where additional attention could make the greatest difference.
3. Can we demonstrate the progress we are making?
As ESG expectations grow, businesses are increasingly being asked to provide evidence rather than simply make statements.
If an organisation says it is reducing its environmental impact, can it demonstrate how much progress has been made? If employee wellbeing is an important priority, is there a way to understand whether those initiatives are having an impact? If responsible sourcing is part of the company's values, does the business have sufficient visibility into its suppliers and their practices?
Reliable information and meaningful measurement can help organisations move from good intentions towards more credible and accountable ESG practices.
This does not mean every business needs to measure everything. The more useful approach is to identify the information that is relevant to the organisation's most material ESG issues and use it to support better decisions.
4. Is ESG connected to the rest of our business?
ESG becomes much more valuable when it is integrated into the way an organisation already operates rather than treated as a separate project.
Environmental considerations can influence finance, procurement and operations. Social considerations can affect human development, leadership, employee engagement and organisational culture. Governance is closely linked to risk management, accountability, compliance and decision-making.
This is one reason an integrated approach is important. At Crowe DNA, ESG Advisory forms part of a broader multidisciplinary offering that brings together Human Development, Financial Management and ESG, helping organisations consider the connections between people, strategy, finance and responsible business practices. (Crowe DNA)
When these areas are considered together, ESG becomes less about creating another initiative and more about strengthening the way the organisation operates.
5. What should we prioritise next?
Once a business understands its current position, the next challenge is deciding what to do with that information.
There may be several areas that could be improved, but trying to address everything at the same time is rarely practical. A clear ESG roadmap should help management identify the issues that are most important and determine which actions should be prioritised based on the organisation's risks, opportunities, resources and objectives.
Crowe DNA's ESG Health Check is designed to support this process by assessing an organisation's current ESG position, identifying critical gaps and opportunities, and developing a clear, data-backed roadmap for moving forward. The approach can incorporate recognised frameworks such as GRI, TCFD and the SDGs, alongside relevant local regulations. (Crowe DNA ESG Advisory)
For businesses that are unsure where to start, establishing this baseline can provide the clarity needed to move forward with greater confidence.
ESG is becoming part of how businesses prepare for the future
The most useful way to think about ESG is not as another item on a compliance checklist, but as a way of understanding the factors that could influence the organisation's long-term resilience and success.
Changing regulation is one consideration, but it is only part of the picture. Businesses are also responding to changing customer expectations, supply-chain requirements, investor priorities, employee expectations and growing interest in responsible and transparent business practices.
For some organisations, these changes may create additional costs or risks. For others, they may create opportunities to improve efficiency, strengthen their reputation, attract and retain talent, develop new markets or differentiate themselves from competitors.
The businesses that take the time to understand these issues now will be better positioned to respond as expectations continue to evolve.
Use Spring as an opportunity to take stock
A Spring clean is not about throwing everything away. It is about taking a closer look at what you already have, deciding what still works and identifying what needs attention.
The same approach can be applied to ESG.
Your organisation may already have many of the right foundations in place. You may simply need to bring the information together, identify the gaps and establish a clearer set of priorities.
This Spring, take the opportunity to look at your organisation from a different perspective and consider whether your current ESG approach is supporting the business you want to build for the future.
If you are unsure where your organisation currently stands, Crowe DNA can help you establish a practical starting point through an ESG Health Check. Our team can help identify critical gaps and opportunities and develop a roadmap that connects ESG priorities with your broader business objectives. Request a meeting with our ESG Advisory team by completing the enquiry form.