Sustainability review

When a reporting period requires approval, Sustainability Reviewer examines the exact revision and its evidence. The decision identifies the source period, reviewer and source revision. A reason and evidence reference explain what the reviewer accepted or what the analyst needs to resolve.

The measurement basis also needs an accountable review. Data Steward prepares the metric’s version, unit, grain and aggregation method. Sustainability Reviewer checks that basis before the team relies on the metric for a reporting comparison. The period decision and the metric definition remain distinct records of responsibility.

• Prepare the review context. Sustainability Analyst identifies the period revision and the evidence supporting it. Data Steward checks that source mappings and coverage are understandable. The reviewer needs a coherent case rather than a collection of unexplained values.
• Record the decision. Sustainability Reviewer records Approved, Returned or Rejected from the pending decision. Include a useful reason and evidence reference. A returned case should tell the analyst which source fact or interpretation needs attention before the next review.
• Confirm the operating result. The review action retains an operation run and numbered steps. Success follows read-back confirmation of every effect. The reviewer and analyst can inspect an uncertain outcome without treating the decision label alone as proof that all intended updates finished.

Agree which reporting periods require independent approval and who covers the review queue. Keep the person preparing the case separate from the person making its independent decision. Define how a changed period revision will be presented when evidence arrives after review has begun.

Set the standard for a useful return reason. Name the source reference or measurement basis that needs attention, and identify the person who can resolve it. Decide how metric definition approval is maintained when the unit or aggregation method changes between reporting cycles.

Use an April period with an observed result and supporting source coverage. Sustainability Analyst prepares the case while Sustainability Reviewer inspects the current revision. The reviewer finds that the document covers only part of the reporting window and records Returned with the evidence reference and a clear reason.

The analyst resolves the source question and prepares the current revision for another decision. The reviewer checks that the decision concerns that revised case before recording approval. The earlier return remains understandable as part of the evidence for the operating discussion.

Next, rehearse a review action whose response is uncertain. Inspect the run and each relevant step, then confirm the recorded effects before treating the action as Succeeded. Auditor should be able to identify who decided, which revision they considered and what evidence supported the outcome.

• Pending Sustainability Reviews — Pending period decisions with reviewer and source revision.
• Metric Definition Approval Inbox — Draft measurement definitions awaiting review of their unit and method.
• Operations Needing Attention — Failed or reconciliation-required runs that need investigation.

Follow Review and result handoff, then use Follow-up and execution checks for unresolved outcomes.