ESRS account styles

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IBM® ESG Suite provides an extensive list of account styles templates that cover all of the numeric data points across ESRS disclosure requirements.

Note: In Envizi ESG Suite, complete coverage of all numeric ESRS data points is provided, but it is not expected that an organization will use all account styles. Each disclosure requirement was assessed and the account styles were categorized according to the expected benefit to clients.

Reviewing data

The ESRS account styles do not automatically populate the fields in the response in Sustainability Reporting Manager (SRM). Envizi ESG Suite cannot be sure that the data that is uploaded to the ESRS accounts is accurate, complete, and approved. With the ESRS and SRM integration, you verify your data with your own methods before you add the data to SRM. Mapped account styles aggregate social metrics account style fields based on predefined aggregation methods, and present the data. You can then review the data before you copy the values into the response fields. Use the ESRS account styles if you need to capture multiple records or accounts for ESRS data points. When the data collection and aggregation is complete, you can enter the data directly into the SRM response. The value of accounts is that they provide audit and allow for aggregation of multiple records and accounts. Depending on how your organization captures, aggregates, and reports data, you might not need to use accounts for some data points and values can be entered into SRM directly.

For more information about predefined aggregation methods, see Table 1.

Attributes of account styles

The ESRS account styles have these attributes:
  • Scope is Social Metrics.
  • Data type category is Social and Environmental Metrics.
  • Data type is ESRS Metrics.
  • Account style caption includes the paragraph number and data point, for example, ESRS S1-16 98 - Gender pay gap by employee category.
Social metrics account styles are a new type of account style that can help organizations capture more quantitative data in an account. These account styles can have up to 40 fields and each field can be classified as instantaneous or accumulative, which is important when data is normalized or aggregated for reporting. For more information about social metrics, see Social metrics account styles.

Viewing account styles

To view the list of accounts styles, as a system administrator, from the main menu, click Manage > Account Styles. For more information about accessing a list of account styles, see Reviewing account styles.

Customizing account styles

In Envizi ESG Suite, organizations can customize account styles and framework questions based on their own requirements. You can request changes to the account styles to add, remove, or modify account styles and their fields as required.

Copying account styles

The account styles can be copied to an organization’s instance during implementation, or by sending a request to the IBM Envizi ESG Suite support team after implementation.
Note: If you completed your double materiality assessment and understand which topics your organization must report on, provide this information when you send a request to the Sustainability Reporting Manager team to enable account styles.

These account styles give organizations some direction for data capture. However, it is likely that your organization has existing systems and processes in place to capture much of this data, which might not align with the fields and layout of the template account styles.

Quantitative data

For quantitative data, Figure 1 provides some direction for deciding whether to use an account to capture data or whether to directly enter data in SRM. For accounts, Figure 1 indicates whether an account is required, the type of account to use, and whether you might benefit from using social metric accounts to capture data for specific data points.
Figure 1. Data points where quantitative data is required
A table that shows which questions require accounts and what type of accounts.
Tip: Right-click on the image and select Open Image in New Tab from the menu to expand the image.

ESRS environmental account styles

The ESRS environmental account styles allow organizations to directly input environmental data, such as tonnes of CO2e, GH of energy, or m2 of water. These account styles are used to capture data for the ESRS E Environment topical standards. However, Envizi ESG Suite has traditionally supported organizations with environmental reporting, including reporting GHG emissions, energy, waste, and water. If you already use Envizi ESG Suite for environmental reporting, you can use the traditional calculated environmental data in Envizi ESG Suite instead.

The ESRS E Environmental account styles are included for completeness to support organizations that do not use of the environmental modules in Envizi ESG Suite, such as Scope 1 & 2 GHG Accounting and Scope 3 GHG Accounting.