IFRS.Report
ESG Data Collection & Management
A workflow for collecting, validating, and retaining source evidence for IFRS S1 and S2 disclosure.
A data analyst at a logistics company in Rotterdam opened a supplier email and found a spreadsheet attached. The spreadsheet contained the supplier's Scope 1 and Scope 2 emissions for the past three years. It was formatted differently from every other supplier's data. The units were different. The boundaries were different. The time periods did not align. The analyst spent two hours normalizing the data before she could enter it into the company's ESG system. She did this for 200 suppliers.
IFRS.Report's data collection workflow eliminates that process. It ingests data from multiple sources — spreadsheets, PDFs, APIs, manual entry — and normalizes it to a common structure. It validates data against IFRS S1 and S2 requirements: are the boundaries correct? Are the units consistent? Are the time periods aligned? It retains source evidence: every data point is linked to its source document, timestamp, and reviewer. The analyst in Rotterdam no longer normalizes 200 spreadsheets. She reviews exceptions.
Under IFRS S2 §27–36, companies must disclose their greenhouse gas emissions with clear boundaries, methodologies, and assumptions. The data collection workflow ensures that every emission figure is traceable to its source — a meter reading, a utility bill, a supplier invoice. The evidence is retained, versioned, and auditable. When an assurance provider asks "where did this number come from?", the answer is one click away.
ESG data is scattered across procurement, operations, finance, and legal — the management workflow brings it into a single, normalized, verification-ready structure.
In Plain Language
ESG data is scattered across procurement, operations, finance, and legal. IFRS S2 §27–36 requires every emission figure to be traceable to its source. The data collection workflow normalizes multi-source data and retains provenance so every disclosure carries its evidence.
- ESG data is scattered across procurement, operations, finance, and legal — the management workflow brings it into a single, normalized, verification-ready structure.
- Each data point in the collection workflow carries its provenance: source document, timestamp, reviewer identity, and the IFRS paragraph it supports.
- The practical test is whether an assurance provider can trace any emission figure from the final report back to the meter reading or invoice that produced it.
Technical Requirements
- Data ingestion & normalization
- Validation against IFRS paragraph requirements
- Source evidence retention & versioning
- Multi-source data integration