Finance coordinates without owning every source
Energy invoices and personnel records do not automatically use the definitions required for sustainability indicators. Agree who confirms the underlying content and who checks the overall reconciliation.
Define group boundaries before collecting data
Entity scope, acquisitions and disposals must follow the relevant reporting framework. Record effective dates to avoid duplicate or missing activities. Assess current legal scope separately from contractual or voluntary information requests.
Trace adjustments back to the source
Keep source files, original values, estimates and reasons for manual changes. Tell the responsible department when a reporting number is corrected and distinguish a one-off adjustment from a source-system error. Otherwise the next report may reproduce the same problem.
Source and background: Tijd dringt voor implementatie CSRD.
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