We'd like to see some additional features related to the handling of restatements for ESG metrics:

1. On the "output" side of things, a standard way to ensure that both restated values and the original/unrestated values can be surfaced in ESG Factbooks (and ESG Program queries), as well as linked out of the Factbook. (We had jury-rigged a highly brittle solution to this, but it feels like that shouldn't have been necessary since both categories of value should be available for reporting on.) On this point, the official Workiva ESG restatements guidance seems to miss the point when it states, “[T]he Restatements sheet saves your revised values, while ESG Program retains the values actually disclosed in your ESG reporting”—because the restated/adjusted values are also disclosed, albeit at a different time period.
2. On the "input" side of things, it is essential for the metric assignees and/or approvers to be able to see the restated (historical) values along with the original (historical) values when providing new values. In other words, whether using Workiva Tasks or a data collection sheet, the restated values should not be a sort of bolt-on set of numbers stored somewhere else (see #391721). Ideally the full audit trail of both original and restated values for each year would be available in the same place for anyone with access to the metric (i.e., both data assignees/approvers and ESG program users), instead of having the separate restatements sheet which does not allow for any sort of granular permissions (since it's shared among all users who need to restate metrics) and requires an independent permissions-management process.
3. A self-service way for ESG metric assignees or approvers to re-open a metric task or restate/adjust a metric (OK, so I'm double-dipping with this one)