Start with the report's purpose
A customer questionnaire, EcoVadis assessment, a GRI-based report and TSRS reporting are different assignments. Establish who requested the information, the entities and period in scope and the expected disclosures. GRI provides standards for reporting impacts on the economy, environment and people. TSRS applicability and your organisation's obligations must be assessed separately against current KGK requirements for the relevant period.
Record the source and owner together
An electricity consumption heading alone is insufficient. Which site and period does it cover, what unit is used, who maintains the record and which source supports it? The following is SEZHEL's illustrative starting worksheet, not a complete GRI/TSRS requirements list or calculation methodology.
| Example data | Example source | Control question |
|---|---|---|
| Electricity use | Invoices and meter records | Are site and period boundaries consistent? |
| Fuel use | Purchase and consumption records | How are units and stock movements handled? |
| Waste quantities | Weighing and transfer records | Are category, period and unit defined? |
| Workforce and training | Authorised HR records | Are definitions, periods and aggregation appropriate? |
Keep missing data separate from zero
A blank cell does not mean that no consumption occurred that month. Distinguish missing, unverified, estimated and approved values. If an estimate is necessary, record its method, assumptions and owner rather than presenting it as an exact measurement. When sites use different units for one indicator, retain the basis of the conversion too.
Do not leave controls until the end
Assign the collector, reviewer and decision maker for including data in the report. Unexpected changes, missing months or duplicate records should be traceable to the source. Record the source file, version and access location so corrections can be followed. Avoid unnecessary employee identifiers in the reporting dataset and assess appropriate aggregation.
Define the role of software
Flow can be assessed for assigning data collection tasks and due dates; QMS can support controlled documents and action tracking. These functions do not on their own produce a GRI or TSRS report, carbon calculation or independent assurance. The methodology, report contents and expertise required need to be defined within the consulting scope.
Prepare a small example for the first conversation
Share the reporting request, sites in scope, target period and types of sources you hold. You can start by describing the structure instead of sharing confidential source files. SEZHEL scopes data collection, analysis and report preparation with clear responsibilities. Independent verification or assurance, where needed, follows the relevant authorised provider's separate process.
Download the example data inventory (CSV)