What You’ll Do
Once your policies and processes are entered into Klappir‑Strategy, this step helps you evaluate whether they:
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Fully support your material topics
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Meet the expectations of ESRS, VSME, or other relevant standards
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Are complete, up to date, and effectively implemented
You’ll review each entry to identify missing, non-compliant, or outdated policies — and flag areas that need future improvement or action.
This forms the bridge to Step 3: Create objectives and Actions.
How to Do It – Step by Step
1. Open the Policies and Processes Module
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Go to the module from the left-hand menu or the Dashboard
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You’ll see your existing policy entries — either uploaded, written in the system, or linked externally
2. Review Policy Coverage by Material Topic
Check each entry for:
✅ Is there a policy for each material topic from your materiality assessment?
✅ Does the policy include clear governance, scope, and responsibility?
✅ Is the policy compliant with internal or external expectations (e.g. ESRS GOV-1–3, industry codes)?
✅ Is it up to date and scheduled for regular review?
💡 Tip: Use the Comments field to note any concerns, caveats, or reminders for improvement.
3. Use Status Fields to Flag Gaps or Weaknesses
Mark the policy status using the structured fields:
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Being Edited – Policy exists but needs to be updated
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Non-Compliant – Policy does not meet required standards
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Compliant – Policy is in place and aligns with requirements
This helps your team and auditors understand where follow-up is needed — and supports action planning in Step 3.
Guidance and Good Practice
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Not every topic needs a standalone policy, but there must be a clear and documented approach
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Gaps are expected — especially for new or emerging topics. The key is to identify and document them
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Policies with missing governance, outdated content, or vague commitments should be flagged for follow-up action
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Use this assessment to plan policy updates, staff training, or new documentation needsin Step 3
📌 Align your gap analysis with ESRS GOV-1 to GOV-3 or the VSME module B2, which require documentation of:
Policy content and coverage
Implementation measures
Monitoring and review processes
Outcome of Step 2.4
By completing this step, you will have:
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Reviewed each policy entry for coverage, quality, and compliance
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Flagged missing, incomplete, or outdated policies
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Identified which topics or policies need action, updating, or follow-up
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Created a clear starting point for building your Sustainability Actions in Step 4
This ensures your ESG programme is built on a solid and traceable foundation, ready for internal control, stakeholder review, or future assurance.