First-Year ISSB Reporting That Saves Rework
Companies preparing their first ISSB sustainability reports face a critical choice: build processes that scale or accept costly rework down the line. This article draws on expert insights to identify two practical strategies that reduce future revisions and manual effort. Learn how embedding metrics directly into ERP systems and aligning reporting scope with financial consolidation boundaries can streamline compliance from the start.
Embed Metrics In ERP With Approvals
The most important control we put in place was agreeing on a common data model for sustainability measures straight into our financial ERP, rather than as a separate reporting stream. This meant that finance and sustainability teams had to come to agreement about data boundaries, ownership and calculation logic *before* any data was captured, removing the reconciliation rework that happens when teams use separate spreadsheets.
This made sustainability data subject to the same financial controls and audit trails as everything else right off the bat. The most useful workflow wasn't a static template but a role-based approval process in the system. A sustainability manager could enter emissions data, but it wouldn't show up in disclosures until a finance controller validated that the activity data--like fuel purchase documents--were valid to the general ledger. By default creating an audit-ready workflow.
Match Scope To Consolidation Perimeter
One governance control I consistently recommend to companies preparing for their first ISSB-aligned climate disclosure cycle is locking the emissions boundary upfront and aligning it with the financial consolidation boundary.
In early ISSB preparation, a common risk is parallel work. Sustainability teams begin collecting Scope 1 and 2 data based on operational access, while finance teams later review the same data through a statutory reporting lens. When boundaries don't match, rework is almost inevitable.
To avoid this, the most effective approach is to agree, before any data is collected—that climate metrics will follow the same organisational boundary used for financial reporting. This creates a shared reference point across teams and immediately reduces interpretation risk around subsidiaries, leased assets, and joint ventures.
From a data control perspective, the most useful workflow is an audit-ready emissions pack, structured like a finance working paper rather than a sustainability report. Each entity's data is supported by source documents, assumptions, calculation logic, and ownership signoffs, all mapped to ISSB disclosure requirements.
What proves especially valuable is a simple governance checkpoint: finance validates boundary alignment at the start of the process, not at the end. This single step helps avoid duplicated effort, strengthens internal confidence, and prepares the organisation for external assurance.
The broader lesson is that ISSB readiness is less about new tools and more about disciplined governance. Treating climate data with the same controls as financial data is what ultimately makes disclosures efficient, credible, and scalable.
Prioritize Enterprise Value Topics First
Use an enterprise value lens to choose what to report in year one. Focus on issues that could change cash flows, access to funding, or the cost of capital. Link each topic to the business model and known risks.
Note why some topics are out of scope this year and when they may enter. This focus avoids chasing nice-to-have data that will not affect investors. Document the screen with clear reasons and lock it in with leaders today.
Set Decision-Useful Measures And Rules
Define decision-useful metrics before any data work begins. Start with who will use the numbers and what choices they must make. Pick metrics that tie to strategy, risk, and performance over time.
Set units, boundaries, and methods so teams collect the same thing the same way. Align the metrics with ISSB terms to avoid translation later. Write the rules in a short guide and get sign-off now.
Publish Climate Terms Dictionary
Build a climate data dictionary to keep terms and sources clear. Include field names, exact definitions, and the system of record. Record methods, factors, and the date each value was pulled.
Name a data owner and a backup for every field so questions get a fast answer. This simple tool cuts errors, rework, and handoffs across teams. Publish the dictionary and assign owners this week.
Engage Assurance Early, Clarify Evidence
Invite assurance providers to an early walkthrough of scope, controls, and evidence. Ask what proof will be needed for each key claim. Align on criteria, samples, and timing so there are no late surprises.
Use the feedback to tighten controls and improve records before year end. This early step lowers the cost of fixes and speeds the final review. Book the walkthrough and share your draft control map today.
Conduct Full Disclosure Rehearsal
Run a dry run of the disclosures before the real deadline. Draft the tables, charts, and key notes using test data. Trace each number back to its source and note any weak links.
Check if the story matches the numbers and if controls work as planned. Log gaps, fixes, and owners in a simple tracker so nothing is lost. Put a mock review on the calendar and act on the findings now.