Our reporting scope is unclear.
WORK
Assess applicable framework, entities and material topics.
OUTPUT
Framework and scope note.
Sustainability governance
Make sustainability information traceable and usable.
Establish ownership, data flows, controls and evidence for environmental, social and governance topics. We assess the applicable reporting framework and scope before defining an ESG workstream.
01 /STARTING SITUATIONS
Start with the actual situation.
Indicators have no clear data owner or evidence.
WORK
Map source systems, owners and validation steps.
OUTPUT
Data-owner and evidence map.
02 /THE WORK
Defined work, reviewable outputs.
Scope and material topics
Clarify reporting obligations, stakeholders and the topics that need assessment.
- Framework applicability
- Stakeholder map
- Materiality approach
Data and accountability
Assign owners to indicators and map source systems, collection and validation.
- Data inventory
- Data owners
- Validation controls
Evidence and readiness
Link reported information to documented methods, controls and reviewable evidence.
- Evidence register
- Gap summary
- Reporting roadmap
03 /REVIEWABLE OUTPUTS
Outputs tied to the agreed scope.
- 01ESG scope and framework assessment
- 02Topic and data-owner map
- 03Data and evidence gap summary
- 04Prioritised reporting readiness roadmap
NEXT STEP
Define the right first engagement.
The first discussion defines the objective, scope and expected outputs.
Discuss the work