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Use Factbook as source for sustainability reporting

Use Factbook as source for sustainability reporting

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Your Sustainability Reporting workspace includes a Factbook Spreadsheet, customized for your organization's reporting needs. This Spreadsheet curates metric values collected through Sustainability Program to enable source links for your environmental, social, and governance (ESG) or sustainability reporting.

Note: This article presents an example Factbook to represent supported framework disclosures and the flow of Program values from incoming connections to reporting outputs. Your Factbook may differ, as it was customized it to meet your needs during implementation.

This spreadsheet includes these core sections:

  • Admin, where you track your reporting years and defaults for formulas and tables
  • Source, which stores the raw data from your Program metrics
  • Templates, default sheets set up with the formulas and columns required for performance tables based on data frequency or visualization
  • Performance Tables, from where you can curate metric values and link them to reporting outputs
  • Framework Indices, where you specify the standards and disclosures your reporting aligns with, for index generation and gap analysis

Get latest values from Sustainability Program

To update the Factbook with the latest values from Sustainability Program, refresh the Data Output incoming connection from the Connections panel:

Note: To refresh the connection, you need Editor or Owner permission to its sheet, and at least Viewer permission to its source query.
  1. From Incoming , click the Data Output connection.
    esg-factbook_01.png

  2. In Parameters, select the start and end years of the values to refresh, then click Apply & refresh.

    Tip: To refresh the values again for the same period, click Refresh incoming for the connection.

Add metrics to Factbook

When you add a new metric to the Program, refresh the incoming connections to get its details and values:

  1. From the Connections panel of the Factbook, select Incoming .
    factbook-metric-data-connection.png
  2. To get the details of the new metric, click the Metric Data connection, select the metric's reporting year, and click Apply & refresh.
  3. If the metric has values collected, click the Data Output connection, select the start and end years of its values, and click Apply & refresh.

Add performance table to Factbook

From the Performance Tables section, you can use sheets to prepare values for reporting outputs. To add a new sheet to this section, use the respective template from the Templates section:

  • For metrics with up to one dimension applied, use a Single Dimension template based on the collection frequency of the metric's values — Annual, Biannual, Quarterly, or Monthly. For an Annual metric, choose the applicable template, depending on whether to show metrics and dimensions as columns or rows.
  • For metrics with more than one dimension applied, use a Multiple Dimension template based on the collection frequency of the metric's values — Annual, Biannual, Quarterly, or Monthly — and whether it collects quantitative or qualitative values.
  • To present metric data as a chart in Presentations, use a Chart template based on whether to present values based on reporting year or dimension, and as a pie/doughnut chart or bar/column chart.
Note: Multidimensional metrics are available for only some workspaces. When enabled, metrics can support up to seven custom dimensions.

To add a template to the Performance Tables section:

  1. In the Templates section of the outline, right-click the template's sheet and select Duplicate.
    factbook-dupe-template-multidim.png
  2. Right-click the duplicate, select Rename, and enter its new name.
  3. Move the duplicate to its position within the Performance Tables section.

Prepare value in performance table

After you add a metric to the Factbook, you can use its values in a performance table:

  1. From the Performance Tables section of the Factbook, select the sheet to add the metric's values to.

    Tip: If necessary, use the Template section to add a new performance table.
  2. To add a new row for the metric, select the row below or above where where to add the metric, then right-click and select Insert, 1 row above or 1 row below.
  3. To update the row with any required formulas, select the row above or below it, hover over the lower right corner of the final column until the cursor becomes a plus sign , then drag the selected row into the metric's row.
  4. Set up the row with the metric value to report.

For metrics with up to one dimension applied, use a table based on a Single Dimension template:

  1. In Source, select Metric.
  2. Select the metric's ID and — if applicable — the dimensional value of the metric value to report.
  3. To provide context around the metric values for when you prepare the report — such as an alternate metric name or the values' section or page number — edit the Column title header, and enter details as necessary.
    Tip: You can hide or remove the custom Column title column if not needed.
  4. Review the metric values — historical and current — and their year-over-year variance, as well as any supporting notes from data collection.
  5. To use a value in a reporting output, create a source link from its cell to the destination file.
    Tip: To update a destination file with any changes to its value, click Publish from the Factbook spreadsheet's toolbar.
Note: Multidimensional metrics are available for only some workspaces. When enabled, metrics can support up to seven custom dimensions.

For metrics with more than one dimension applied, use a table based on a Multiple Dimension template:

  1. Select the ID of the metric with the values to report.
  2. In Dimension type, select the dimensional values of the metric values.
    Tip: For the dimensions applicable to the selected metric, scroll right in the sheet to refer to the Helper columns.
  3. Review the metric values for the selected dimensions — historical and current — and their year-over-year variance.
  4. To use a value in a reporting output, create a source link from its cell to the destination file.
    Tip: To update a destination file with any changes to its value, click Publish from the Factbook spreadsheet's toolbar.

For a table based on a Chart template, select the value to report as a separate row of its respective table, based on whether it has multiple dimensions applied:

  1. Select the ID of the value's metric, and its collection period and dimensional value.
  2. Select the collection period and dimensional value of the metric value.
  3. Review the metric values based on reporting year or dimension, as applicable.
  4. To use a value in a reporting output, link its cell to the chart's data table.
    Tip: To update a destination file with any changes to its value, click Publish from the Factbook spreadsheet's toolbar.

Align framework indices with disclosures

The Factbook spreadsheet can align with multiple frameworks and standards from Sustainability Explorer, based on your organization's implementation. From the Framework indices section, you can specify the disclosures your reporting aligns with, such as to:

  • View how many metrics align with each disclosure.
  • Identify gaps in your data collection.
  • Create source links to indices, to help stakeholders navigate your sustainability reporting.
Note: Before you set up a framework's index, first set up its content in Sustainability Explorer, and align its content with metrics in Sustainability Program.

Australian Sustainability Reporting Standards (ASRS)

If your Sustainability Reporting workspace includes the ASRS add-on, your Framework indices include as ASRS section. To align with the Australian Sustainability Reporting Standards (ASRS):

  1. From ASRS scoping, choose whether to assess each section of the ASRS for gaps. To also create a gap assessment for a section's risk or opportunity (RO), enter the RO's name in column F.
  2. From the Connections panel, refresh the incoming connection for ASRS analysis.

  3. From ASRS analysis, review which metrics align with each disclosure.

    Tip: A disclosure with no metric aligned indicates a gap. To respond to the disclosure, add a Program metric to enable and track its data collection.
  4. From ASRS index, enter any notes about the disclosures. To refer to a description or response in your report or index, create a source link from its cell to the output file.

California SB261

To align with the California Air Resources Board (CARB) checklist for California Senate Bill 261 (SB261):

  1. From the Connections panel, refresh the incoming connection from the SB261 - California framework analysis query to Analysis.

  2. From Analysis, review which metrics align with each disclosure requirement.

    Tip: A requirement with no metric aligned indicates a gap. To respond to the requirement, add a Program metric to enable and track its data collection.
  3. To refer to a requirement or response in your report or index, create a source link from its cell in Index to the output file.

CDP (formerly Carbon Disclosure Project)

To align with CDP 2025 questionnaires:

  1. From the Connections panel, refresh the incoming connections.

  2. From 2025 CDP analysis, review which metrics align with each question.

    Tip: A question with no metric aligned indicates a gap. To respond to the question, add a Program metric to enable and track its data collection.
  3. From Sustainability Explorer, refer to the metric values to help inform responses in your CDP questionnaire.

Corporate Sustainability Assessment (CSA)

To align with S&P Global's Corporate Sustainability Assessment (CSA):

  1. From the Connections panel, refresh the incoming connection to CSA analysis.

  2. From CSA analysis, view which metrics align with each disclosure.

    Tip: A disclosure with no metric aligned indicates a gap. To respond to the disclosure, add a Program metric to enable and track its data collection.

European Sustainability Reporting Standards (ESRS)

To align with the European Sustainability Reporting Standards (ESRS), use the ESRS templates in the Templates section to prepare values based on ESRS topic from Performance tables:

  1. In Performance tables, add a duplicate of the applicable ESRS template, depending on whether the metric values have multiple dimensions.  
  2. Under Instructions, enter the ESRS topic — such as Scope 1 GHG emissions — and its applicable disclosure requirements (DRs).
    factbook-esrs-template-metrics.png

  3. In Metric code, select the ID of the metric that aligns with each DR.

    Note: Verify Metric name and ESRS disclosure to ensure the selected metrics align with their corresponding DRs.
  4. Select the dimensional value — or values, if multidimensional metrics — of the metric value to disclose.
  5. For metrics related to GHG emissions — such as for DR E1-6: Gross Scopes 1, 2, 3 and total GHG emissions AR 48:   
    factbook-esrs-template-values.png
    • In Retrospective, review the year-over-year (YoY) comparison of the metrics' values.
    • In Milestones and target years, review projections for the current and future years, such as to help track your company's progress toward goals.

Global Reporting Initiative (GRI)

To align with Global Reporting Initiative (GRI) Standards:

  1. From the Connections panel, refresh the incoming connection to GRI analysis.
  2. From GRI analysis, view which metrics align with each disclosure.
  3. From GRI index, review your alignment with each disclosure: 

    • In Count, view how many metrics align with the disclosure.

      Tip: A disclosure with a Count of zero (0) indicates a gap, with no metrics aligned. If you select to report the disclosure, add a Program metric to enable and track its data collection.
    • In Report, select whether to disclosure the disclosure in your sustainability reporting. If No, enter an explanation why in Reason for omission.  
  4. To refer to a disclosure or description in your report or index, create a source link from its cell in GRI index to the output file.

International Financial Reporting Standards (IFRS) Sustainability Disclosure Standards

If your Sustainability Reporting workspace includes the International Sustainability Standards Board (ISSB) add-on, your Framework indices include as IFRS-ISSB section. To align with the IFRS Sustainability Disclosure Standards:

  1. From ISSB scoping, choose whether to assess each section of the IFRS Sustainability Disclosure Standards for gaps. To also create a gap assessment for a section's risk or opportunity (RO), enter the RO's name in column F.
  2. From the Connections panel, refresh the incoming connection for ISSB analysis.

  3. From ISSB analysis, review which metrics align with each disclosure.

    Tip: A disclosure with no metric aligned indicates a gap. To respond to the disclosure, add a Program metric to enable and track its data collection.
  4. From ISSB index, enter any notes about the disclosures. To refer to a description or response in your report or index, create a source link from its cell to the output file.

Sustainability Accounting Standards Board (SASB)

To align with Sustainability Accounting Standards Boards (SASB):

  1. From Select SASB industry sheet, select Y in the Disclose column for same industries as set up in the Properties panel of Sustainability Explorer.
  2. From the Connections panel, refresh the incoming connection to SASB analysis.

  3. From SASB analysis, view which metrics align with each Standard.

    Tip: A Standard with no metric aligned indicates a gap. To report on the Standard, add a Program metric to enable and track its data collection.
  4. From SASB index, add any notes about the disclosures.
  5. To refer to a disclosure or description in your report or index, create a source link from its cell in SASB index to the output file.

Task Force on Climate-related Financial Disclosures (TCFD)

To align with Task Force on Climate-related Financial Disclosures (TCFD):

  1. From TCFD questionnaire, collect responses of how your organization supports each pillar of TCFD — Governance, Strategy, Risk Management, and Metrics and targets.
  2. From the Connections panel, refresh the incoming connection to the TCFD analysis.

  3. From TCFD analysis, view which metrics align with each disclosure.

    Tip: A disclosure with no metric aligned indicates a gap. To respond to the disclosure, add a Program metric to enable and track its data collection.
  4. To refer to a response or disclosure in your report or index, create a source link from its cell in TCFD index to the output file.

United Nations Sustainable Development Goals (UNSDG)

To align with United Nations Sustainable Development Goals (UNSDG):

  1. From UNSDG Choose goals, choose whether to disclose each goal.
  2. From the Connections panel, refresh the incoming connection to UNSDG analysis.

  3. From UNSDG analysis, review which metrics align with each goal, target, or indicator.

    Tip: A goal, target, or indicator with no metric aligned indicates a gap. To disclose the goal, add a Program metric to enable and track its data collection.
  4. From Index, add any notes about the goals, targets, or indicators. To refer to a disclosure or description in your report or index, create a source link from its cell to the output file.
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