The Challenge

A data-set you can trust

Methodology Energy & Carbon Reporting: compliance assistance

Getting your data-set assurance ready

If you are going to publish non-financial data then you and your board need the same level of confidence in the numbers as you have in your financial reporting. Getting your data-set assurance ready is key to providing robust, transparent information to stakeholders or to ensure that you are making accurate payments.

Meeting this challenge will often require the in-house teams traditionally associated with collecting and reporting technical data to be coached in the disciplines of financial reporting. It also means establishing a control environment that takes account of data collection structures and systems including:

  • Defining whether information is reliable or forms a fair reporting picture;
  • Determining whether management confidence is supported or undermined by the strength of the dataset; and
  • Establishing whether stakeholders are likely to have faith in the data and whether its relevance is clearly explained to them.

Simply asking an accountant to ‘audit’ the data is likely to put them in contact with technically minded teams who are underprepared for a highly evolved assurance process. This can create confusion and lead to misunderstanding or reporting errors. Crucially it is also likely to make the process more lengthy and costly.

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