ESG data collection

A request for energy data is incomplete until the recipient knows the sites, dates, units and treatment of shared premises.

The GHG Protocol Corporate Standard emphasises relevance, completeness, consistency, transparency and accuracy for emissions inventories Corporate Standard chapter 1.

Use the reporting standards overview to identify the applicable framework before building a universal questionnaire.

Keep a definition-change record when the measure changes rather than silently replacing the previous meaning.

A working dictionary should be understandable to a colleague who did not design the spreadsheet.

Do not assume that paying an invoice determines the emissions scope without reviewing the chosen boundary.

UK SRS S2 asks for disclosure of measurement approaches, inputs and assumptions, including changes and reasons Paragraph 29(a)(iii).

When a site opens, closes or moves, document the treatment before merging its records into a group total.

A software administrator is not automatically the person able to explain a fuel invoice or a workforce definition.

For a small team, a second review of the highest-risk calculations may be more useful than a complicated approval hierarchy.

The Corporate Standard’s transparency principle calls for a clear audit trail for the inventory Chapter 1.

Store evidence where an authorised reviewer can access it without relying on the preparer’s personal inbox.

The data management software guide includes procurement questions about access, exports and evidence ownership.

In the fictional register, an empty amount with a missing status remains empty rather than being converted to zero.

A reporting framework may allow an estimate or relief, but the working status alone does not authorise its use.

The annual government collection is a series of dated factor sets rather than a single permanently current spreadsheet Government factor collection.

The 2026 flat file was corrected after publication, illustrating why a year alone may not identify the exact downloaded version Publication update history.

Use the GHG conversion factors guide to select and document the appropriate source rather than applying a current-year factor automatically.

If the reporting field requires MWh, the arithmetic conversion gives 12.5 MWh while the original 12,500 kWh remains in the evidence record.

An emissions calculation requires a separately selected, documented factor and should not be inferred from the energy total alone.

UK SRS S2 prioritises primary data with all else being equal and presumes Scope 3 can be estimated reliably using secondary data and industry averages Paragraphs B47 and B57.

The GHG Protocol’s Scope 3 guidance helps select methods according to the activity, available data and data quality Calculation guidance Calculation-method guidance.

A spend-based screening result and a supplier-specific activity result should retain their different method labels rather than appearing equally precise.

Prioritise meaningful gaps rather than asking every supplier for every possible field.

For VSME reporting, the current standard and cap need a separate assessment from the questions a legacy workbook happens to contain Articles 2–3 Template version notice.

A large movement may reflect a genuine operational change, so a flag should trigger review rather than silently replace the value.

Keep manual changes visible through a reason, author and date in the working record.

Official digital templates can provide validation but should still be checked for version and spreadsheet compatibility EFRAG tool notes.

The sustainability assurance guide explains why a prepared evidence pack is different from an independent assurance conclusion.

When comparing sustainability software, test whether these records can be exported together rather than only viewing them in a dashboard.

The GHG Protocol Corporate Standard’s consistency principle supports meaningful comparison over time Chapter 1.

For a report using the Voluntary Standard, its preparation principles address comparatives and reporting-period consistency Annex I paragraphs 14 and 18.

Keep collection controls proportionate to the information and risks rather than building an elaborate process that teams cannot maintain.