Sustainability data management software · the record under every report
Sustainability data management software
Sustainability data management software keeps the record every report is built from: who supplied each value, for which period and boundary, by which method.
This page reads that record against what the standards themselves require of it.
It ranks nothing and has tested no product.
The record
What every value in sustainability data software must carry
Six fields, whatever the framework.
Module 01 / 04
Entity and boundary
Matched to the financial-statement entity under UK SRS S1.
Module 02 / 04
Period
Closed on the factors for that reporting year.
Module 03 / 04
Method and factor
Measured, calculated or estimated; factor set named.
Module 04 / 04
Owner and evidence
Who supplied it, and the record behind it.
Read the detailed guidance and evidence
UK SRS S1 ties sustainability disclosures to the same reporting entity as the financial statements (UK SRS S1).
UK reports use the DESNZ conversion factors for the reporting year (DESNZ 2026).
Carbon data management software
What carbon data management needs that other ESG data does not
Activity data, factor and calculation, held apart so a factor change can be re-run.
Module 01 / 04
Activity data
Fuel, electricity, travel, purchases.
Module 02 / 04
Factor
Versioned, by year.
Module 03 / 04
Calculation
Re-runnable without retyping.
Module 04 / 04
Gross figure
Credits never netted off.
Read the detailed guidance and evidence
UK SRS S2 asks for gross Scope 1, 2 and 3 measured under the 2004 GHG Protocol Corporate Standard (UK SRS S2 ¶29(a)).
The GHG Protocol’s Scope 3 Standard sets the categories a value-chain inventory is built from (GHG Protocol).
SECR
The SECR data a UK record has to hold
kWh as well as tonnes, and comparatives.
Module 01 / 04
UK energy
kWh, not only emissions.
Module 02 / 04
Transport fuel
The only Scope 3 for unquoted companies.
Module 03 / 04
Intensity ratio
At least one, chosen by the company.
Module 04 / 04
Comparatives
Last year’s figures.
Read the detailed guidance and evidence
SECR asks for UK energy use and emissions, and for unquoted companies no Scope 3 beyond transport fuel (SI 2008/410 Sch 7 Part 7A).
Sustainability data collection software
How collection should work
Connectors, questionnaires and uploads, all keeping the evidence.
Module 01 / 04
Connectors
Meters, invoices, HR and finance systems.
Module 02 / 04
Questionnaires
For people and suppliers.
Module 03 / 04
Uploads
With the evidence attached.
Module 04 / 04
Gaps
Flagged, never silently filled.
Read the detailed guidance and evidence
A collection tool is only useful if every value it gathers keeps its owner, period and evidence.
Audit-ready
What audit-ready sustainability data means
A trail from report to source; not a claim that anyone checked it.
Module 01 / 04
Trail
Figure back to source record.
Module 02 / 04
Review history
Who entered and approved each value.
Module 03 / 04
Assurance
Voluntary in the UK.
Module 04 / 04
Limited assurance
Never "verified correct".
Read the detailed guidance and evidence
No UK entity is required to obtain sustainability assurance; ISSA (UK) 5000 is for voluntary use (FRC).
Versions
Why the record must keep versions
Standards and factors change; the record should not be overwritten.
Module 01 / 04
Factors
A new DESNZ set each year.
Module 02 / 04
GHG Protocol
A revision under way, not in force.
Module 03 / 04
ISO 14064-1
Under revision; 2018 edition current.
Module 04 / 04
ESRS
Revised in 2026.
Read the detailed guidance and evidence
ISO 14064-1:2018 is current and under revision (ISO).
What this page does not say
The limits of this guide
Requirements and tests, not products.
Module 01 / 04
No ranking
No vendor is scored.
Module 02 / 04
No prices
None of our own.
Module 03 / 04
No testing
No product tested.
Module 04 / 04
Primary sources
Every rule cited.
Read the detailed guidance and evidence
This site is an independent reference and takes no commission from any vendor.
Frequently asked
Questions people ask
What is sustainability data management software?
Software that collects sustainability data from its owners and keeps, for every value, the entity, period, method, factor version and evidence behind it.
What is carbon data management software?
The carbon part of the same job: activity data, versioned factors and calculations held apart, so figures can be re-run and traced.
What does audit-ready mean?
That a trail exists from each reported figure back to its source. It does not mean anyone has checked it.
Is sustainability assurance mandatory in the UK?
No. ISSA (UK) 5000 was issued for voluntary use.
Prepare the evidence
Sustainability data management software: from a requirement to a reporting pack
Use this preparation sequence alongside the detailed requirements on this page.
An editorial workflow, not a statutory schedule.
- Stage 0101
Reporting specification
Write the reporting boundaries and required outputs before evaluating a platform.
- Stage 0202
Evidence sample
Ask the vendor to demonstrate a representative import and calculation.
- Stage 0303
Method control
Inspect factor versions, estimates, permissions and change history.
- Stage 0404
Reporting export
Test the export against the required disclosures and existing reporting systems.
- Stage 0505
Review trail
Check whether a reviewer can follow a result back to its source record.
- Stage 0606
Commercial record
Record only the features, scope and prices the vendor actually commits to.
Read the applicable instrument: UK SRS S1
A practical brief
An evidence pack, with a clear review trail
Ask for a pack that lets the next reviewer retrace the scope decision, follow the evidence and understand the limitations.
This describes a useful handover; it does not certify compliance or establish that a vendor or adviser delivers it.
Module 01 / 04
Applicability record
Write down the entity, reporting route and relevant period, including why the route applies.
Module 02 / 04
Evidence register
Attach each reported figure or statement to its source, method, version and limitations.
Module 03 / 04
Review trail
Name the preparer, reviewer, open questions and decisions taken before publication.
Module 04 / 04
Usable handover
Retain the working files and unresolved actions so the next reporting cycle can reuse the evidence.
View the preparation diagram
- Prepare01
Create the traceable pack
Keep the input records, calculation files and narrative together.
- Challenge02
Resolve questions before publication
Record the assumptions challenged and any limitations still unresolved.
- Retain03
Make the next cycle reproducible
Keep the approved version and the actions carried forward.
Continue your research
Related guides, one question at a time
Sources
Primary sources
Every figure, date and status on this page traces to the instrument’s owner.
Secondary commentary is never the source for a number.
- DBTUK SRS S1
- DBTUK SRS S2
- DESNZGreenhouse gas conversion factors 2026
- GHG ProtocolCorporate Standard
- GHG ProtocolScope 3 Standard
- GHG ProtocolScope 2 Guidance
- LegislationSI 2008/410 Schedule 7 Part 7A
- LegislationSI 2008/410 Schedule 7 paragraph 20B
- FRCISSA (UK) 5000
- ISOISO 14064-1:2018
- FCAPS26/19
- IFRS FoundationIFRS Sustainability Disclosure Taxonomy