ESG Data Management: Collect & Govern Sustainability Data

ESG data management is the systematic collection, storage, validation, and analysis of environmental, social, and governance data. Organizations need it because the CSRD requires auditable sustainability reporting under ESRS since 2024. Without structured data management, it is not possible to reliably capture the more than 1,

100 ESRS data points. ADVISORI helps build an ESG data architecture that meets both regulatory requirements and internal steering needs.

The CSRD requires data on all material sustainability topics as determined by the double materiality assessment. Typical ESRS data points include: Scope 1, 2, and

3 emissions, energy consumption, water usage, waste volumes, workforce metrics such as gender pay gap and turnover rate, supply chain due diligence results, and governance structures. The exact data requirements depend on the materiality assessment outcome. We help identify the relevant data points and set up collection processes.

ESG data quality requires defined processes at multiple levels: first, clear data ownership per metric; second, automated plausibility checks during collection; third, four-eyes principle for material data points; and fourth, complete documentation of data lineage. ADVISORI implements validation rules and audit trails so that the data withstands external auditor scrutiny.

Integration is achieved through interfaces to existing systems such as ERP (SAP, Oracle), HR systems, building management systems, and procurement platforms. Instead of a siloed ESG solution, we connect data sources via standardized APIs or ETL processes to a central ESG data layer. This reduces manual data entry and ensures consistency between financial and sustainability reporting.

Scope

3 data is the biggest challenge in ESG data management because it originates outside an organization's direct control. Common issues include missing primary data from suppliers, inconsistent calculation methods, and limited comparability. ADVISORI uses a tiered approach: primary data for key suppliers, industry-specific emission factors for downstream tiers, and transparent documentation of calculation methodology.

ESG reporting is the creation of the sustainability report. ESG data management is the foundation that makes it possible. Data management ensures the right data is available in the required quality and granularity before it is used in reports. Without functioning data management, reporting becomes error-prone, time-consuming, and not audit-ready.

Minimum KPIs are determined by mandatory ESRS disclosures: greenhouse gas emissions (Scope 1, 2, and material Scope

3 categories), energy consumption and mix, water withdrawal, waste generation, headcount by gender and contract type, health and safety metrics, and governance indicators such as board diversity. Beyond these, we recommend industry-specific metrics that are relevant for investors and rating agencies.

The timeline depends on the starting point. For organizations with existing data infrastructure and a completed materiality assessment, we estimate

3 to

6 months for a functional system. For complex group structures with many data sources and subsidiaries, setup can take

6 to

12 months. We recommend a phased approach: CSRD-mandatory data points first, then gradual expansion.

Not necessarily. The choice of tool depends on organization size and complexity. For smaller companies, a structured spreadsheet solution with clear processes can suffice. Mid-sized and large organizations benefit from specialized ESG software that offers automated data collection, workflow management, and audit trails. ADVISORI advises on tool selection and supports implementation.

We support the entire process: from assessing existing data sources to defining the target data model and implementing collection processes. Specifically, our consulting covers: gap analysis of ESG data requirements, data architecture design, setup of automated interfaces, definition of validation rules, training of data owners, and support through the first audit-ready reporting cycle.