Reporting periods and definitions

Sustainability Analyst creates a reporting period with a recognizable number, name and date. The operating organization and responsible owner stay attached to that period. A source identity gives the team a way to connect the record to the evidence it will collect and review.

Data Steward prepares the measurement definition with its effective dates and policy reference. The associated metric definition describes the grain, unit and aggregation method used to interpret results. Agreeing those details early helps Sustainability Reviewer understand what a period’s values are meant to represent.

• Identify the reporting scope. Sustainability Analyst selects the organization, owner and definition for the period. Use a name another team member can recognize at review time. Keep the reporting date separate from the date on which supporting evidence was captured.
• Set the measurement basis. Data Steward records the definition’s effective window and policy reference. For the metric, retain the version, numerator and denominator expressions where relevant. Sustainability Reviewer can then examine the basis before the team relies on the result.
• Follow the period state. Configured, Collecting, Validated, Analyzed and Published distinguish the recorded stages of work. The period’s revision identifies the proposal under discussion. An owner should be able to explain what remains before moving the case to its next agreed stage.

Agree the organization’s reporting calendar and time zone with Admin. Decide how the period name and source identity relate to the source system. Name the Sustainability Analyst who will collect the first evidence and the reviewer who will make an independent decision when the policy requires one.

Set a measurement definition that the team can explain from its source. Define the unit and aggregation method before comparing results across reporting windows. Decide who maintains effective dates when a policy changes and how the reviewer will distinguish an older definition version from the current one.

Prepare a rehearsal period called April Operations Review. Select the organization, owner and effective definition. Data Steward provides the relevant policy reference and metric version. Ask another analyst to identify which reporting window the period represents and where the source identity leads.

Now introduce a definition whose effective date begins in May. Sustainability Reviewer should identify the mismatch before relying on it for the April analysis. The team resolves which measurement basis belongs to the period and records that basis clearly enough for a later audit.

Finally, open the period from the next person’s account. The reviewer should see the same owner, date and revision. Use the lifecycle board to discuss outstanding work, then inspect the evidence itself before deciding that the period can advance.

• Reporting Periods Board — Periods grouped by their recorded lifecycle state and owner.
• My Reporting Periods — Reporting cycles associated with the signed-in analyst.
• Active ESG Definitions — Effective measurement definitions and policy references for the operating organization.

Use Reporting cycle preparation, then continue with Evidence collection and validation.