SSA-B creates a common language between suppliers and buyers, enabling suppliers to show their sustainability readiness and buyers to procure with confidence from Day One.
Assessment Approach Aligned with Sustainability Standards
The SSA-B Maturity Assessment Matrix is an assessment approach designed to evaluate the readiness of producers, suppliers, and vendors in alignment with the CS Standard, the Sustainable Development Goals (SDGs), material ESG issues, and sustainability reporting frameworks such as GRI and IFRS S1/S2. It supports organizations in progressing from a sustainability commitment toward the establishment of policies, targets, indicators, evidence, traceability systems, and disclosures that buyers, investors, and financial institutions can use to support decision-making.
This framework does not constitute legal certification, formal accreditation, or third-party assurance. Rather, it serves as a structured measure that helps organizations navigate their sustainability development pathway. It functions as a common language between suppliers and buyers, enabling both parties to understand what information suppliers should prepare, what evidence buyers require, and what level of ESG readiness is sufficient to support responsible procurement.
At the heart of SSA-B is the objective of enabling buyers to “purchase with confidence and reason” from the first day a supplier announces its sustainability policy and commitment. Buyers do not need to wait until a supplier is fully compliant with every standard before engagement can begin. Instead, cooperation can start based on a clearly defined readiness level, a visible development pathway, identified risks, available evidence, and a structured improvement plan.
Accordingly, SSA-B helps committed suppliers demonstrate their readiness from Day One, while enabling buyers to identify, assess, and support partners whose sustainability direction is aligned with internationally recognized standards. In this sense, SSA-B serves as a “shared roadmap” that allows suppliers and buyers to move in the same direction and meet on the basis of trust, verifiable information, and shared sustainable development objectives.
In practice, SSA-B does not encourage buyers to purchase based on unverified claims. It enables buyers to make faster and safer decisions by clearly seeing the supplier’s readiness level, current limitations, improvement pathway, and supporting evidence. Such information can be used for procurement decisions, ESG risk assessment, sustainability disclosure, and the advancement of responsible and sustainable supply chains.
Executive Summary
The SSA-B framework is designed to align supplier performance with the 17 United Nations Sustainable Development Goals (SDGs) via a structured, multi-level assessment (Blue, Bronze, Silver, Gold, Green). It covers governance, climate, human rights, traceability, sustainable procurement, and value‐chain resilience. Each maturity level (“Blue” through “Green”) requires progressively more advanced practices. Notably, gating criteria ensure that missing core elements cap a supplier’s level: no Human Rights policy → max Bronze; no ESG KPIs or traceability → max Silver; no climate data (Scopes 1–3) → cannot reach Gold; no public disclosure package → cannot reach Green. This “gatekeeping” enforces compliance with international standards (e.g. IFRS S1/S2, GRI, FTSE ESG themes) and aligns with UN SSE goals for transparency and SDG impact.
- SSAB directly maps onto all 17 SDGs (e.g. SDG 12 on responsible consumption/production, SDG 13 on climate action, SDG 16 on accountable institutions, SDG 17 on partnerships).
- The approach echoes the UN Sustainable Stock Exchanges (SSE) initiative’s call for ESG transparency and SDG alignment.
- Key international frameworks support SSAB gates: IFRS S1 requires governance, risk-management and performance disclosures, and IFRS S2 mandates climate risk and GHG disclosures.
| SSA-B Dimension | Assessment Criteria | ESG Theme | GRI / IFRS / SBTi Link | SDGs |
| 1. Policy & Governance | 1.1 Sustainability / ESG / SCP Policy | Corporate Governance | GRI 2, GRI 3 / IFRS S1 Governance | 12,16,17 |
| 1.2 Board & Management Oversight | Corporate Governance, Risk Management | IFRS S1/S2 Governance | 16,17 | |
| 1.3 Ethics & Anti-Corruption | Anti-Corruption | GRI 205 / IFRS S1 Risk | 16 | |
| 1.4 Human Rights & Community Policy | Human Rights & Community | GRI 406, 408, 409 / HRDD | 1,5,8,10,16 | |
| 1.5 Labour Standards | Labour Standards | GRI 401, 402, 404 | 4,5,8,10 | |
| 1.6 Health, Safety & Well-being | Health & Safety | GRI 403 | 3,8 | |
| 1.7 Tax Transparency & Economic Contribution | Tax Transparency | GRI 201, 207 | 8,16,17 | |
| 1.8 Supply Chain Governance | Supply Chain Social / Environmental | GRI 204, 308, 414 | 8,12,17 | |
| 1.9 Capacity Building & Sustainability Literacy | Labour Standards | GRI 404 / Supplier Training | 4,8,12,17 | |
| 2. Goals / Targets / Impact | 2.1 Material ESG / SCP Topics | Risk Management | GRI 3 / IFRS S1 Strategy | 12,17 |
| 2.2 SDG & SCP Alignment | All Material Themes | GRI 3 / Impact Mapping | 1–17 | |
| 2.3 ESG KPIs & Impact Metrics | Risk Management | GRI 3 / IFRS S1 Metrics | 8,12,17 | |
| 2.4 Climate & GHG Inventory | Climate Change | GRI 305 / IFRS S2 / SBTi Scope 1,2,3 | 7,12,13 | |
| 2.5 Climate Transition Plan | Climate Change | IFRS S2 / SBTi V2 Transition Plan | 9,13,17 | |
| 2.6 Energy Management | Climate Change | GRI 302 | 7,9,12,13 | |
| 2.7 Water Stewardship | Water Use | GRI 303 | 6,12 | |
| 2.8 Waste, Circularity & Pollution | Pollution & Resources | GRI 301, 306 | 11,12,14 | |
| 2.9 Biodiversity & Nature Impact | Biodiversity | GRI 304 / SBTi FLAG where relevant | 14,15 | |
| 2.10 Community & Shared Value Impact | Human Rights & Community | GRI 413 | 1,8,10,11 | |
| 2.11 Sustainable Agriculture, Food Security & Inclusive Value Chains | Biodiversity, Supply Chain Environmental | GRI Agriculture / SBTi FLAG | 2,12,13,15 | |
| 3. Traceability / Due Diligence | 3.1 Supply Chain Mapping | Supply Chain Environmental / Social | GRI 2 / IFRS S1 Value Chain | 8,12,17 |
| 3.2 Traceability & Chain of Custody | Customer Responsibility | IFRS S1 Connected Information | 12,15,17 | |
| 3.3 Environmental Due Diligence | Supply Chain Environmental | GRI 308 | 6,12,13,15 | |
| 3.4 Social & Human Rights Due Diligence | Supply Chain Social, Human Rights & Community | GRI 414 / HRDD | 5,8,10,16 | |
| 3.5 ESG Risk Register & CAPA | Risk Management | IFRS S1/S2 Risk Management | 12,13,16 | |
| 3.6 ESG Data Governance & Internal Controls | Corporate Governance, Risk Management | GRI 2 / IFRS S1 Controls | 16,17 | |
| 3.7 Verification & Assurance Readiness | Corporate Governance | GRI 2 External Assurance | 12,13,17 | |
| 4. Buyer Assurance / Sustainable Procurement | 4.1 Buyer Impact Note | Customer Responsibility | GRI 3 / IFRS S1 Useful Information | 12,13,17 |
| 4.2 Sustainable Procurement Readiness | Supply Chain Social / Environmental | GRI 204, 308, 414 | 8,12,17 | |
| 4.3 Sustainability Claims Management | Customer Responsibility, Risk Management | IFRS S1 Fair Presentation | 12,16 | |
| 4.4 Buyer Due Diligence Support Package | Supply Chain Social / Environmental | GRI 308, 414 | 8,12,13,16 | |
| 4.5 SSAB Sustainable Buyer Linkage | Customer Responsibility | IFRS S1 Value Chain Strategy | 8,9,12,17 | |
| 4.6 Investor & Finance Readiness | Risk Management, Corporate Governance, Climate Change | IFRS S1 Financial Effects / IFRS S2 | 8,9,13,17 | |
| 4.7 Climate & ESG Disclosure Package | All 14 Themes | GRI Universal / IFRS S1-S2 / SBTi | 1–17 |
SSA-B Maturity Matrix by Level
| Level | Required Assessment Criteria (ID) |
|---|---|
| Blue Awareness & Commitment | 1.1 Sustainability/ESG/SCP Policy (draft/commitment) 1.2 Responsible Person Assigned (governance lead) 2.1 Material ESG Topics Identified (initial) 2.2 Preliminary SDG/SCP Alignment 3.1 Initial Supply Chain Mapping 4.1 Buyer Impact Note (concept) |
| Bronze Policy & Documentation | All Blue plus: 1.3 Ethics & Anti-Corruption Policy 1.4 Human Rights & Community Policy (grievance) 1.5 Labour Standards Policy (wages, benefits) 1.8 Supply Chain Governance Policy (Supplier Code) 2.3 Basic ESG KPI (baseline data) 2.4 Initial GHG Inventory (partial Scope 1–3) 3.2 Traceability Process (system design) 3.5 ESG Risk Register (basic) 4.2 Sustainable Procurement Readiness |
| Silver Implementation & Control | All Bronze plus: 1.6 Occupational Health & Safety Program 1.9 ESG Training Program (staff/suppliers) 2.4 Complete Scope 1–2 Inventory 2.7 Water Management (targets) 2.8 Waste/Circularity Program (resource efficiency) 3.3 Environmental Due Diligence (supplier screening) 3.4 Human Rights Due Diligence (HRDD) 3.6 ESG Data Governance (owners, controls) 4.3 Sustainability Claims Control (no-greenwash) |
| Gold Performance & Outcomes | All Silver plus: 2.3 Operational ESG KPIs (12+ months actual performance) 2.4 Full Scope 1–3 GHG Inventory 2.5 Climate Transition Plan (net-zero roadmap) 2.6 Energy Reduction Program (renewables, efficiency) 2.9 Biodiversity/Nature Impact Assessment 2.10 Community Impact Evidence (shared value) 3.5 ESG Risk Register with CAPA (corrective action) 3.7 Verification Readiness (audit trail, 3rd-party ready) 4.4 Buyer Due Diligence Package (data for clients) 4.6 Investor/Finance Readiness (disclosure for lenders) |
| Green Disclosure & Leadership | All Gold plus: 1.7 Tax Transparency & Economic Disclosure 2.4 Scope 3 Inventory (where material) 2.5 Net-Zero/Climate Roadmap (validated) 2.11 Sustainable Agriculture & Inclusive Value Chain (if applicable) 3.7 Third-Party Assurance (verified reports) 4.5 Sustainable Buyer Linkage (partnership evidence) 4.7 Climate & ESG Disclosure Package (public report) Public ESG report (online, multi-stakeholder use) |
The table above references the Assessment Criteria IDs from SSAB’s main framework. Each level “gates” progression: higher levels require all criteria from lower levels (Blue ⟶ Bronze ⟶ … ⟶ Green). For example, a Bronze-level supplier must have policies on anti-corruption (1.3), human rights (1.4) and labour (1.5), whereas a Gold-level supplier additionally needs measurable outcomes (e.g. multi-year KPIs, full GHG accounting, transition plans).
Key Gating Principles and Rationale
- Governance and Human Rights: A formal Human Rights policy (Criterion 1.4) is fundamental. Without it, the company lacks a core social governance element and cannot responsibly oversee its operations or supply chain. Thus any supplier lacking 1.4 is capped at Bronze. This echoes IFRS S1’s emphasis on governance processes and risk management (disclosure requirement 1 on governance controls).
- Measurable ESG Performance: Defined KPIs (Criterion 2.3) and actual performance data are needed for credible targets. Absent KPIs or data tracking, a supplier cannot demonstrate impact, so it cannot exceed Silver. This aligns with IFRS S1’s requirement to disclose “performance in relation to sustainability-related risks and opportunities, including progress towards targets”.
- Traceability and Due Diligence: Supply-chain traceability (3.2/3.3/3.4) is vital for risk mitigation. Without documented traceability, higher-level due diligence fails. Indeed, global regulations (e.g. EU forced-labor rules) and ESG protocols increasingly require visibility of origin and practices. Thus lack of basic traceability constrains a supplier to Silver, signaling high risk. Studies note traceability is a “critical enabler” of decarbonization and regulatory compliance; omitting it undermines both climate and social goals.
- Climate Data and Strategy: Full GHG accounting (Scopes 1–3) and a transition plan (2.5) are non-negotiable for Gold. IFRS S2 explicitly mandates disclosure of climate-related risks and emissions. A supplier without these cannot credibly plan for net-zero. Therefore, missing climate inventory or roadmap means Gold level is unattainable. This gate enforces alignment with TCFD/ISSB norms for climate transparency.
- Public Disclosure: Achieving Green requires a complete disclosure package (4.7) – public ESG report or equivalent. This reflects SSE/SDG principles: transparency to investors and partners. The UN SSE initiative stresses ESG disclosure as a means to “enhance corporate transparency” and support sustainable investment. A supplier must be able to deliver data suitable for buyer/investor due diligence; otherwise Green is not granted.
Buyer Attractiveness
The SSAB framework’s gates also correspond to risk and marketability. Missing criteria indicate higher ESG risk and lower buyer confidence:
- Blue/Bronze: Suppliers only at Blue/Bronze lack fundamental policies or data. Without an HR policy or anti-corruption controls, they pose reputational and compliance risks. Buyers in regulated markets may exclude them. For example, absence of due diligence (Silver criteria) raises risk of ESG incidents in the supply chain.
- Silver: Silver-level suppliers implement programs but lack outcome tracking. They have traceability systems and some data, reducing risk, but still need to prove results. Lack of key performance data or third-party verification means financial institutions view them as incomplete ESG disclosures.
- Gold/Green: Gold-level suppliers have measurable outcomes and auditability. They show continuous improvement (e.g. year-over-year KPI data) and have third-party assurance in progress. Green-level leaders publicly report ESG data, aligning with investor expectations. These suppliers are highly attractive: they meet mandatory disclosure rules (IFRS S1/S2), lower credit risk, and appeal to sustainable procurement programs.
Buyer and Investor Perspective: Companies at higher SSAB levels offer buyers verifiable sustainable impact. For buyers, proven traceability and ESG metrics mean less supply-chain risk. Financial backers value comprehensive climate disclosures (required by IFRS S2) and SDG contributions. Indeed, aligning with SDGs—especially SDG 12 (SCP), SDG 8 (decent work), SDG 13 (climate)—enhances reputation and market access. The SSE initiative notes that meeting SDGs and ESG norms signals strong institutional practices and fosters partnerships.
Conclusion
The SSAB maturity model enforces a structured path from basic ESG awareness (Blue) to full sustainability leadership (Green). Gating ensures that foundational governance (SDG 16), human rights, and data controls are in place before targeting advanced outcomes like net-zero (SDG 13) and circularity (SDG 12). This approach is consistent with international frameworks – e.g., IFRS S1/S2 and FTSE 14 Themes – and with UN SSE objectives of universal disclosure and SDG impact. By meeting each level’s criteria, suppliers not only mitigate ESG risks but also increase their attractiveness to global buyers and investors, advancing the SDGs through every step of the supply chain.
Sources: SSAB framework (internal), IFRS Sustainability Standards, GRI Standards, ESG model, UN SDGs, UN SSE Initiative, and industry analyses. These sources underline the rationale for each gating criterion and its alignment with global sustainability standards.
Contact at Sustainism Secretariat
Sustainism Initiatives
+66 8298 96869
secretariat@stnsm.org
