With the ISSB gap assessment spreadsheet, you can identify gaps in data collection and reporting for the International Financial Reporting Standards (IFRS) Sustainability Disclosure Standards from the International Sustainability Standards Board (ISSB). To help resolve any gaps identified, you can then use the ISSB datapoint accelerator spreadsheet to generate the import templates needed to add or update metrics in Sustainability Program.
Note: Implementation services are required to set up these supplemental templates and files in your workspace; additional costs may apply. For details, contact your implementation partner.
Step 1. Assess gaps
From the ISSB gap assessment spreadsheet, perform a gap assessment to identify gaps for the disclosure requirements and sustainability-related risks and opportunities (ROs) your company deems material.
To learn more, view Assess gaps for IFRS Sustainability Disclosure Standards.
Step 2. Set up import templates
Note: If you also use the Corporate Sustainability Reporting Directive (CSRD) add-on, create the metrics for one set of Standards — either the European Sustainability Reporting Standards (ESRS) or IFRS Sustainability Disclosure Standards — before the other, to help prevent redundant metrics.
From the ISSB datapoint accelerator spreadsheet, review your identified gaps and set up import templates to add or update their related metrics.
- From the Connections panel, click Refresh from Incoming to update the sheets with the results of your gap assessment.
- From the All datapoints to create in CY sheet in the Admin section, review the disclosure requirements related to your identified gaps.
- From the Program build section, choose whether to use new or existing metrics to resolve each requirement's gaps:
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To use an existing metric, select the requirement ID in the metric's row of the Add framework tags to existing metrics sheet.
Tip: When you select a requirement's ID, the Add framework tags to existing metrics sheet automatically adds its description and related topic and RO from the All datapoints to create in CY sheet.
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To create a new metric, enter its details for the respective requirement's row in the Add new metrics sheet.
Column Description Topic 1-6 Enter the name of the topic in which the new metric should appear, as well as the respective topics in the hierarchy based on Program outline. Metric ID If necessary, enter a custom identifier for the metric, with a prefix of M; for example,
M1234.Tip: To automatically generate IDs when you import the metrics, leave this column blank.
Metric name Enter a unique name to help identify the metric.
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Step 3. Import templates into Program
After you complete the Program build section, use the ISSB datapoint accelerator spreadsheet as an import template from Sustainability Program:
- From Program overview, select Import from the menu.
- Select Import from template, and click Next.
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Choose what to import, then click Preview import.
- To add framework tags to existing metrics, select Metric content and tags in Import type, then select the ISSB datapoint accelerator spreadsheet and Metric content and tags sheet as the file and section.
- To add new metrics, import the topics, metrics, and metric content and tags using the Topics, Metrics, and Metric content and tags (new metrics) sheets — respectively — of the ISSB datapoint accelerator spreadsheet, then update the metrics' details as necessary.
Note: To both update existing metrics and add new ones, perform separate imports to update or add metrics, respectively.
To learn more about Import, view Import into Sustainability Program.
Step 4. Apply ROs as tags or dimensions, if necessary
To indicate which RO a metric or its values support, you can use custom tags or dimensions:
- If a metric collects values that all support the same RO, create and apply an ISSB RO tag.
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If a metric collects values — such as qualitative policy narratives — for multiple ROs, create an ISSB RO dimension, then add it to the metric and choose which ROs its values support.
Note: If your Program has multidimensional metrics enabled, add the ISSB RO dimension in the same position for all the metrics — such as the metrics' third dimension — to ensure values appear accurately in your Factbook.
Note: Only Workspace Owners can set up tags for a workspace's Programs; either Workspace Owners or Progam Owners can set up a Program's dimensions.
For example, depending on the ROs material to your reporting, your ISSB RO tag or dimension may include values like:
- Community opposition & operational delays
- Discrimination lawsuits & reputational damage
- Ecosystem services & brand enhancements — Consolidated
- Increased innovation & talent retention — Consolidated
To learn more, view Set up custom tags for Sustainability Program or Set up dimensions for Sustainability Program.