Categorise data - INTERMEDIATE

Cost
LOW
Cost
MEDIUM
Cost
HIGH
EFFORT
low
EFFORT
medium
EFFORT
HIGH
IMPACT
low
IMPACT
MEDIUM
IMPACT
HIGH

Sustainability accounting is based on relevant sustainability data that has been monitored over a period of time.

It is important to ensure that sustainability accounting is part of the company's processes and that data collection is an ongoing activity in order to continuously identify improvements. Like other non-financial data and performance indicators, environmental, social and governance (ESG) data must be well understood in context, presented with a narrative of qualitative information and linked to financial data. Once you have selected the relevant sustainability data, you should do the following:

- Identify data owners: which department is responsible for and owns the information? or which people in the organisation know the processes and can capture and interpret the sustainability data in its context?

- Review what information is already available and what is already being measured.

- Define the set of characteristics for each data: definition of the metrics, the format, the quality criteria, the frequency...

A company can often build on its existing resources and business metrics by adding some missing data to align with the standards and frameworks.

1000

Data points have been identified, by the CSRD, that companies may have to report on. But only those material to their financial performance are obligatory for reporting.
(Pwc)

ADDITIONAL RESOURCES