All Steps at a Glance – ESG Reporting

Last updated on 2024-12-12

Overview

In this chapter, you will find the individual steps required to create an ESG report. These steps must be carried out in the order indicated by either the ESG Master or the ESG Data Collector. The step descriptions also contain links to more detailed descriptions.

Creating a Report and Entering the Master Data

The ESG Master creates a new ESG report and enters the master data for it, e.g. the period and the reporting entities, and can initiate the double materiality assessment.

For more information, see Creating an ESG Report.

ESG Master initiates double materiality assessment

Performing the Double Materiality Assessment

To help determine the scope of the ESRS questionnaire for each reporting entity, a double materiality assessment can be carried out.

For more information, see Performing Double Materiality Assessment.

ESG Master prepares ESG report

Configuring the ESRS Questionnaire

Before data collection begins, the ESG Master defines the scope of the ESRS questionnaire.

For more information, see Configuring the ESRS Questionnaire.

ESG Master approves ESG report for data collection

Collecting Data

Editors collect ESG data in the ESRS questionnaire and the Emissions Module. Reviewers review the collected data.

For more information, see Collecting Data.

Data Collector submits data

ESG Master rejects data for further editing, where necessary

Checking Data

The ESG Master checks the submitted data and can then either approve the data or reject them and send them back.

For more information, see Checking Data.

ESG Master approves data

Aggregating Data and Preparing Them for Disclosure Management

Once all data have been approved, the ESG Master can aggregate the data from all reporting entities at the touch of a button and prepare it automatically for Lucanet Disclosure Management. There, the data can be made available via a data import and used in reports.

The ESG Master can also view a report of the aggregated data.

For more information, see Aggregating Data.