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ESG reporting software built on the same data model as the financial consolidation.
We survey which entities, units and sources your sustainability figures come from before we quote, and we fix the price on what the survey found.
ESG reporting software consolidates sustainability figures the way the finance platform consolidates money.
ESG reporting software collects emissions, energy, water and workforce figures from every entity in a group and produces the disclosures a framework asks for. Constancia, an EPM consultancy, builds it on the consolidation's own data model for multi-entity groups with a reporting date and figures that arrive by email.
The GHG Protocol splits emissions into 3 scopes, and scope 3 alone has 15 categories, each fed by a different system and person. The group sustainability lead collects those figures from more sources than the finance team collects the ledgers.
Where the financial consolidation counts 12 entities and the sustainability report counts 14, the 2 reports disagree about the size of the group. The audit committee asks which count is right, and nobody can answer before the report is due.
Sustainability figures meet the financial ones in the boundary, the units and the lineage.
Each join is a rule the finance team already keeps for money, applied to tonnes, litres and headcount.
01
The entity boundary decides which sites the group reports, and it comes from the ownership table.
The sustainability report uses the same list of entities, ownership percentages and consolidation methods as the financial accounts, from the same table. A site the group does not control falls under equity share or outside the boundary, and the rule is written down once.
- Operational control or equity share, chosen once and applied to every figure
- Acquisitions and disposals dated, so a site counts for the months the group owned it
02
The units are defined once, so a tonne in Poland is a tonne in Leeds.
Every measure carries its unit, its conversion factor and the date that factor was published, in the model rather than in the collecting workbook. A site reporting kilowatt hours converts on the group's factor, and the factor's source sits beside the result.
- 1 unit per measure, with the conversion table dated and owned
- Emission factors from a named source, with the version used stored per period
- A change of factor recorded as a restatement, with the old figure kept
03
The lineage runs from the disclosed figure back to the person who entered it.
Every figure in the report carries the entity, the period, the source document and the name of the person who entered or loaded it. The assurance provider reads that trail in the platform, as the financial auditor reads the ledger's.
- A source file or a system feed against every input, dated
- Entry, review and sign-off recorded per figure, per period
- A restated figure kept beside the figure it replaced
- The same lock at period end as the financial close
5 stages put ESG reporting on the finance platform, and a parallel report proves it.
- 01
Survey
We trace last year's sustainability report back to its sources figure by figure, and record each site, unit, factor and person behind them.
- 02
Price
We fix the price on that trace, and a scope 3 category with no source system is priced as collection work first.
- 03
Design
The design takes the entity boundary from the ownership table, sets the unit and factor tables and names who signs each measure.
- 04
Build
The consultants from the survey build the collection forms, the conversions and the disclosures on OneStream (EPM software), beside the financial consolidation.
- 05
Parallel run
Your sustainability and finance teams produce 1 reporting period both ways, and the platform's report goes to assurance when the 2 agree.
Constancia's consultants are certified on OneStream, and the team that traced your report is the team that builds its replacement.
4 facts about a group tell us its ESG reporting belongs beside its consolidation.
- 01
A financial consolidation the group trusts
The ownership table, the entity list and the period lock already exist on a platform, so the sustainability figures can borrow them.
Read about consolidation - 02
Figures collected by email
Sites send their energy, water and waste figures as spreadsheets, and 1 person retypes them into the report.
- 03
A reporting date under assurance
The framework the group reports under has a date, and an assurance provider will test the figures behind it.
Read about statutory reporting - 04
A board reading 2 sizes of group
The annual report and the sustainability report count different entities, and the audit committee has noticed.
Read about narrative reporting
A single site reporting under 1 framework has no boundary, no conversion between sites and no lineage to build.
ESG reporting software sits on the consolidation platform, and the targets can sit in the plan.
OneStream (EPM software)
The figures, collected and consolidated beside the financial ones
- For a group with entities in several countries and scope 3 categories fed by many systems
- Sustainability and financial figures in 1 model, on the same entities, periods and ownership
- Collection forms, conversions and disclosures beside the consolidation the auditor already reads
Abacum (FP&A software)
The targets, held as drivers in the plan once the figures are consolidated
- For a group whose sustainability figures are already consolidated and whose targets sit in the plan
- Emissions and energy as drivers beside headcount and revenue, so 1 scenario moves both
- Abacum does not collect or assure the figures, and the reporting stays on the EPM platform
Constancia is an official partner of OneStream and Abacum, and the survey says whether the second route applies to your group.
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