An audit-ready backend makes evidence routine. Each reported figure carries a path back to its inputs, the transformations applied, and the approvals recorded; re-running the process should produce the same result. **In 2023, 98.6% of S&P 500 companies** issued sustainability reports, so expectations have shifted from narratives to verifiable numbers. CSRD moves disclosures to XHTML with Inline XBRL, using the ESRS taxonomy, so figures are tagged and machine-navigable. EFRAG’s materials (including the non-authoritative IG 3 datapoint list) illustrate the breadth of tagging: materiality filters what is disclosed, but the underlying data must be structured and linkable.
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