Ledger + Leaf Advisory
Climate reporting readiness checklist
Reviewed September 16, 2026

1. Name the decision or request: who needs the information, for what purpose, and by when?

2. Confirm the reporting boundary: entities, sites, activities, and period.

3. Identify the reporting basis and separate legal requirements from customer or lender requests.

4. Assign an owner for each material source of information.

5. Trace a sample of reported figures back to source records and calculation methods.

6. Document estimates, exclusions, data gaps, and changes from the prior period.

7. Check how completeness, unusual movements, and calculations are reviewed.

8. Keep evidence, approvals, and management judgments in an accessible index.

9. Agree the priority gaps and who will resolve them.

10. Set a management review date and confirm any need for counsel or an independent assurance provider.

This is a discussion aid, not a compliance assessment, legal opinion, or assurance conclusion.
Contact: jmae.gabato@ledgerleafadvisory.com