
A sustainability or impact report is only as strong as its information. Without credible data, even the best intentions fall flat — for internal strategy or public accountability.
That's why one of the most important (and often most time-consuming) parts of the reporting process is getting the correct data from the right people in the proper format and ensuring it holds up to scrutiny.
Whether you're collecting emissions data or social impact stories, this article outlines how to build reliable data practices that support both transparency and decision-making.
What to Collect: Quantitative and Qualitative Data
Most sustainability and impact reports rely on a mix of quantitative data (numbers, metrics, trends) and qualitative data (narrative, stories, and claims). Both types matter — and both should be verifiable.
Quantitative examples:
- Energy use and greenhouse gas emissions (Scopes 1, 2, and 3)
- Water consumption and waste generation
- Number of employees trained, diversity metrics
- Amount invested in community programs
- Lost-time injury rates or other safety indicators
Qualitative examples:
- A case study on a recycling initiative or education program
- Employee testimonials about well-being efforts
- Partner or beneficiary feedback from the field
- Summaries of lessons learned or challenges faced
It's not enough to list numbers or stories — you'll also need to be able to trace where they came from and how they were calculated or gathered. Every claim ("we planted 10,000 trees") should have supporting documentation. Avoid vague or unsubstantiated phrases like "industry-leading" unless there's data to back it up.
Setting Up Internal Systems and Roles
Strong data doesn't happen by accident. It requires a deliberate setup — even if it's simple.
Here's how to build your internal system:
1. Map what you need
List the key metrics and claims you'll include in your report. Align this with your chosen frameworks (e.g., GRI, SASB) or internal strategy.
2. Identify data owners
For each metric, identify who in your organization holds the data — and make them responsible. For example:
- HR for diversity or training stats
- Facilities or operations for energy use
- Finance for procurement or spending
- Program teams for impact outcomes
3. Set clear deadlines and formats
Avoid the year-end scramble. Establish a data collection calendar and standardized templates early. Ensure everyone knows when their inputs are due — and what format is expected.
4. Centralize the process
Use a shared spreadsheet, ESG software, or reporting platform to keep everything in one place. Avoid email chains and multiple file versions if you can. Over time, this will make reporting smoother and more consistent.
5. Maintain a data inventory
Track where each figure came from, who provided it, and how it was calculated. That way, you have a clear trail if questions come up later (or next year).
Ensuring Accuracy and Consistency
Trust in your report depends on getting the data right. Here's how to reduce errors and increase reliability:
✅ Common data checks:
- Cross-check against other internal systems (e.g., utility bills for energy data, HR systems for staff numbers)
- Compare year-over-year data to catch anomalies
- Flag unexplained spikes or drops — investigate before publishing
- Document assumptions and formulas — especially for estimates like Scope 3 emissions
✅ Standardize definitions:
Use accepted frameworks (e.g., GHG Protocol, GRI indicators) to define each metric. This ensures year-over-year comparability and helps external readers interpret your data.
✅ Peer or internal review:
Have someone not directly involved in data collection review key figures for sense-checking. A second pair of eyes often catch small mistakes.
External Assurance: When and Why to Consider It
Some organizations choose to go a step further and get parts of their report externally verified — especially emissions data, safety figures, or headline performance metrics.
This can take the form of:
- Limited assurance (basic check of selected data points)
- Reasonable assurance (deeper review and validation)
External assurance isn't mandatory for most organizations, but it's increasingly expected in high-profile reports — particularly those for investors, regulators, or large public audiences.
When to consider it:
- You're preparing for regulatory disclosure (e.g. CSRD, SEC climate rules)
- You've made bold public commitments (e.g. net zero, zero waste)
- Your investors or board want additional confidence
- You've had prior criticism or scrutiny of data accuracy
If you pursue this route, include the assurance statement in the appendix or an online annex, showing what was reviewed and what level of confidence the reviewer provided.
Tips for Getting Better Over Time
Data collection is rarely perfect in year one. That's okay — the goal is to improve each cycle.
- Start small and build over time. Focus on your most material topics first.
- Keep records so next year's report builds on a clear foundation.
- Use feedback (from stakeholders, staff, or external reviewers) to refine what and how you collect.
- Consider automating recurring data collection (monthly energy reports, diversity tracking, etc.) where possible.
Bottom Line:
Gathering good data is one of the most essential — and often underestimated — parts of sustainability and impact reporting. It's where transparency starts. With solid systems, shared ownership, and a culture of accuracy, your organization will be well-positioned to report honestly and act effectively.

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