ESRS - Account Styles
Account Styles
IBM Envizi has created a set of 87 unique template account styles to help organizations capture quantitative metrics for ESRS. These account styles cover ESRS 2 and the 3 ESG topics and these can be copied over to an organization’s instance during implementation, or through a request from our support team after implementation.
While these account styles have been created to give organizations some direction for data capture, it’s understood that organizations will already have existing systems and processes in place to capture much of this data that may not align with the fields and layout of the template account styles.
Envizi’s approach to ESRS is allow organizations to customize their data capture tools (account styles and SRM framework questions) based on client requirements. This means organizations can request changes to the account styles to add, remove or modify account styles and fields as required.
To use Envizi’s ESRS account styles, contact support to have these account styles copied to your instance.
If you have completed your double materiality assessment and understand which topics your organization must report on, let us know and we will only enable those account styles that are relevant for your organization.
Environmental Data
Envizi has traditionally helped organizations with environmental reporting, especially around GHGs, energy, waste and water. Some ESRS account styles (eg, account styles in E1) have been created to allow organizations to directly input tonnes of CO2e, GH of energy, or m2 of water for example, but it’s expected that most organizations will make use of Envizi’s calculated environmental data instead.
These account styles have been included for completeness to support organizations that don’t make use of Envizi’s environmental modules such as ‘Scope 1 & 2’ or ‘Scope 3’.
Social Metrics
Social metrics account styles are a new type of account style that can help organizations capture more quantitative data within 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 normalizing and aggregating data for reporting. For more information on social metrics, see here.
PowerReport
Your organization can use Envizi’s PowerReport functionality to build an ESRS report. Run the monthly dataset and you can build a report to include environmental data like GHGs, energy, waste and water along with social metrics data like data points captured as part of the Social and Governance topics. This data is found in the ‘Social Metrics’ table and has a folder structure using the account style names.
Note on aggregation of data in PowerReport
When building your PowerReport for ESRS, review the aggregation method to ensure that accumulative data is summed, and instantaneous data is either summed or averaged, depending on the nature of the data point.
For example: financial data, tonnes, m3, etc… are accumulative data and should be summed when aggregating; headcount, floor area, percentages should be averaged.
Additional support for aggregation in upcoming release.