GPM Organizational Assessment · P5 Standard for Business Practice

OSEM Organizational Sustainability
Excellence Model (OSEM)

Most organizations have sustainability commitments on paper. Fewer have a clear, verified picture of whether their operations, value chain, and communications actually reflect those commitments — or where the gaps are large enough to create regulatory, reputational, or financial exposure.

OSEM is a structured, independent evaluation of your organization’s sustainability performance against the GPM P5 Standard for Sustainability in Business Practice — a framework mapped to GRI, ISSB, TCFD, SASB, CDP, IIRC, CSRD/CSDDD, PRI, and the UN SDGs. It covers 51 key areas across three dimensions: operational practices, value chain integration, and communication and reporting. The output is a clear rating across Social, Environmental, Prosperity, and Practice performance, alongside a strategic roadmap with targeted interventions and defined improvement priorities.

 

ESG ratings tell you how others score you. OSEM tells you what is actually happening inside your operations, your value chain, and your reporting — and what the gap between the two costs you.


OSEM Performance

Why OSEM Exists

GPM developed the PSM3 model in 2013 to assess sustainability maturity in project-driven organizations. As regulatory complexity increased — with the introduction of the EU Taxonomy, CSRD, CSDDD, and mandatory double materiality assessment — it became clear that organizations needed an equivalent assessment at the business operations level: one that could evaluate sustainability not just in how projects are delivered, but in how the organization itself operates, procures, produces, and communicates.

OSEM was built to answer the questions that organizational sustainability reporting is increasingly required to address: Are your sustainability practices embedded in daily operations or confined to the sustainability team? Does your value chain reflect your stated commitments? Can your communications and disclosures withstand scrutiny against your actual performance? Those are not rhetorical questions — they are what CSRD auditors, CSDDD due diligence reviewers, and investor ESG analysts are now asking directly.


What OSEM Evaluates

OSEM evaluates 51 key areas across three dimensions, each assessed against the GPM P5 Standard for Business Practice.

Sustainability Practices — Operations

How sustainability is embedded in daily operations, processes, and decision-making. OSEM assesses whether sustainability governance is structural or performative — whether it shapes decisions or follows them. Using the P5 framework, this dimension evaluates impacts across People, Planet, and Prosperity in how the organization runs day-to-day.

Value Chain Integration

The full lifecycle of products and services — upstream from sourcing through to end-of-life — assessed against P5 Impact Analysis criteria. CSDDD requires organizations to identify, prevent, and mitigate adverse impacts throughout their value chains. This dimension establishes whether the data exists to meet that obligation and where the exposure lies if it doesn’t.

Communications and Reporting

Whether sustainability reporting and ESG disclosures accurately reflect actual practices — in the short and long term — and whether they meet the accuracy, balance, completeness, and verifiability standards that CSRD and GRI require. This dimension directly addresses the gap between what organizations publish and what they can substantiate.


The Four Rating Dimensions

OSEM Ratings

Social

Community engagement, labor practices, human rights, workforce conditions — assessed against the P5 Standard’s People criteria and mapped to GRI 400 series, ESRS S1–S4, and CSDDD due diligence obligations.

Environmental

Resource management, emissions, waste, water, biodiversity — assessed against P5 Planet criteria and mapped to GRI 300 series, ESRS E1–E5, TCFD/IFRS S2, and EU Taxonomy substantial contribution and Do No Significant Harm requirements.

Prosperity

Economic sustainability, long-term value creation, transition risk, and resilience — assessed against P5 Prosperity criteria and mapped to GRI 200 series, ISSB/IFRS S1, and SASB sector-specific financial materiality standards.

Practice

Organizational policies, governance structures, and communication strategies — whether they are coherent, consistent, and aligned with the P5 Standard. This includes assessment against GRI, ISSB, TCFD, SASB, CDP, IIRC, CSRD/CSDDD, PRI, and the UN SDGs — providing the level of assurance needed to meet current and emerging global disclosure expectations.


What the Assessment Delivers

OSEM produces a comprehensive evaluation report covering all 51 assessed areas, with performance ratings, gap analysis, and a strategic roadmap that includes targeted recommendations and interventions. The roadmap is designed to be implementable — not aspirational — with specific actions, priority sequencing, and defined outcomes that enable the organization to demonstrate measurable improvement over time.

Independent, evidence-based ratings across all four dimensions — not a self-assessment.
Detailed gap analysis identifying where practice falls short of commitment and where disclosure risk is highest.
A strategic roadmap with prioritized interventions mapped to specific P5 elements and disclosure requirements.
Findings structured for sharing with boards, investors, auditors, and regulatory bodies.
Scalable for both large enterprises and smaller organizations — the assessment structure adapts to your size and complexity.

CSRD requires double materiality. CSDDD requires supply chain due diligence. Investors are asking for evidence behind ESG claims. OSEM is the assessment that tells you whether your organization can answer those demands honestly — and what needs to change if it can’t.


White Paper

Download: The Role of Projects in CSRD and CSDDD Compliance →

Standard

Download: GPM P5 Standard for Sustainability in Business Practice →

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