Governance, Reporting & Compliance

This section provides an overview of all Governance, Reporting & Compliance metrics. These metrics focus on organizational readiness for sustainability reporting, regulatory compliance, and long-term accountability. They support transparent decision-making, auditability, and the integration of sustainability considerations into management, processes, and financial planning.

Metrics Overview

  • ESRS Coverage
    Measures the coverage of applicable ESRS fields, indicating readiness for CSRD-compliant sustainability reporting.

  • Audit Findings & Deviations
    Captures the number of audits and identified deviations, highlighting governance maturity and compliance gaps.

  • Time to Evidence (h)
    Measures the time required to provide audit-ready evidence, reflecting process maturity and reporting efficiency.

  • Total Cost of Ownership (TCO) Estimation (3–5 Years)
    Estimates long-term costs for operating and maintaining a system, supporting sustainable and economically sound decisions.

  • Maintenance Effort Trend
    Tracks changes in maintenance and fixing effort over time, indicating long-term system sustainability and technical health.

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