ILLUSTRATIVE EXAMPLE
One figure. A traceable evidence trail.
01 Source records — Factory records + warehouse bills
02 Calculation — 960,000 + 111,000 + 9,000 = 1,080,000 kWh
03 Gap flagged — March bill missing; estimate documented
04 Review — Bill received: 9,800 kWh; correction recorded
05 Disclosure input — Revised total: 1,080,800 kWh.
Hypothetical electricity example from our BRSR evidence guide. Energy data, not an emissions result.
Start with the work you need to deliver
We focus on helping reporting teams organise information, document evidence and prepare clear disclosures you can stand behind.
See the evidence trail in practice
Our BRSR evidence-file guide follows a hypothetical electricity figure from source records to a corrected total. It includes a free evidence-index workbook you can adapt for your reporting process.
The example is illustrative. The workbook is an optional working aid, not a prescribed reporting format or an assurance conclusion.
Agree the scope
Clarify your reporting needs, timeline and available information.
Build the evidence
Organise source data, document assumptions and identify gaps.
Prepare clear outputs
Develop useful disclosures and next steps for your team to review.