Practical checklist
Ten questions before the next reporting request.
Use this checklist with finance, sustainability, operations, and the people who own the information.
- Name the decision or request: who needs the information, for what purpose, and by when?
- Confirm the reporting boundary: entities, sites, activities, and period.
- Identify the reporting basis and separate legal requirements from customer or lender requests.
- Assign an owner for each material source of information.
- Trace a sample of reported figures back to source records and calculation methods.
- Document estimates, exclusions, data gaps, and changes from the prior period.
- Check how completeness, unusual movements, and calculations are reviewed.
- Keep evidence, approvals, and management judgments in an accessible index.
- Agree the priority gaps and who will resolve them.
- 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. Use the GHG Protocol Corporate Standard and the reporting basis relevant to your organization when assessing methods.