NewEvidence Debt: why impact data fails scrutiny

Accounting for non-financial data.

Evidence you can stand behind

isomerra keeps non-financial data sourced, structured and ready for scrutiny.

  1. Trace

    Follow the answer back to its source.

    See the page or cell behind a number, alongside the calculation used to reach the answer.

  2. Extract

    Read a figure alongside its source.

    Bring figures out of PDFs and spreadsheets while keeping their page, table and row references.

  3. Validate

    Check the numbers before you rely on them.

    Review units, reporting periods and differences between sources. Keep unresolved questions visible.

  4. Map

    Use the same evidence across requirements.

    Connect a sourced figure to the reporting requirements it supports, and review each mapping in context.

  5. Audit trail

    Keep a record of how the answer changed.

    Follow the source, calculation and review history behind a figure when someone asks how it was reached.

Scope 2 emissionsFY2024 · 14 sites

What were our Scope 2 emissions last year?

1,284.6 tCO₂e

Location-based, 14 sites, April 2023 to March 2024.

Energy report 2024.pdfPage 7
6,204,118 kWh× 0.20705 kgCO₂e/kWh ÷ 1,000
Meter readings FY24.xlsx±0.1%
Supplier invoices.csv±0.4%

Illustrative product walkthrough. All figures, files and review activity are examples.

  1. Trace

    Follow the answer back to its source.

    See the page or cell behind a number, alongside the calculation used to reach the answer.

    Scope 2 emissionsFY2024 · 14 sites

    What were our Scope 2 emissions last year?

    1,284.6 tCO₂e

    Location-based, 14 sites, April 2023 to March 2024.

    Energy report 2024.pdfPage 7
    6,204,118 kWh× 0.20705 kgCO₂e/kWh ÷ 1,000
    Meter readings FY24.xlsx±0.1%
    Supplier invoices.csv±0.4%
  2. Extract

    Read a figure alongside its source.

    Bring figures out of PDFs and spreadsheets while keeping their page, table and row references.

    Scope 2 emissionsFY2024 · 14 sites

    Grid electricity, all sites

    6,204,118 kWh

    Table 3 · row 4 · FY2023/24

    Agrees with meter readings

  3. Validate

    Check the numbers before you rely on them.

    Review units, reporting periods and differences between sources. Keep unresolved questions visible.

    Scope 2 emissionsFY2024 · 14 sites
    • Units converted to kWh14 of 14 sites
    • Reporting period matchesApr 2023 to Mar 2024
    • Sources agree±0.4%
    • Leeds warehouse needs review+38% year on year
  4. Map

    Use the same evidence across requirements.

    Connect a sourced figure to the reporting requirements it supports, and review each mapping in context.

    Scope 2 emissionsFY2024 · 14 sites
    Scope 2, location-based1,284.6 tCO₂e
    • CDPGross Scope 2 emissionsMapped
    • European UnionCSRD · ESRS E1-6Mapped
    • IFRSIFRS S2 · Climate-related metricsMapped
    • GRIGRI 305-2 · Energy indirect emissionsTo review
  5. Audit trail

    Keep a record of how the answer changed.

    Follow the source, calculation and review history behind a figure when someone asks how it was reached.

    Scope 2 emissionsFY2024 · 14 sites
    1. AM
      Approved for the CDP response

      Head of Sustainability · 4 Apr

    2. PS
      Conversion factor updated

      Energy analyst · 3 Apr · 0.21233 to 0.20705

    3. Extracted from Energy report 2024.pdf

      isomerra · 2 Apr · page 7, table 3

Illustrative product walkthrough. All figures, files and review activity are examples.

Built for the teams who have to prove it

Bids, disclosures, certifications and customer questionnaires. isomerra brings the supporting evidence together.

Group Scope 2

1,284.6 tCO₂e
UK612
Germany301
Ireland248
Spain123.6
Illustrative example
01

Enterprise

One evidence layer for sustainability, finance and bid teams, with figures traced to their sources.

Group reporting · Disclosures

Customer questionnaire38/42
  • Modern slavery statement
  • Carbon baseline
  • Living wage policyDrafting
Illustrative example
02

SMEs

Answer customer and tender questionnaires from the evidence you already hold.

Suppliers · Tenders · Policies

Social value delivered · year 2

£1.24m

Local hires10 of 10

Local SME spend£340k of £400k

Apprenticeships4 of 6

Illustrative example
03

Public sector suppliers

Back the social value you promise in a bid, then track the evidence of delivery across the contract.

Social value · Bids · Contract reports

B Corp readiness18/27
Governance
Climate action
Human rights
Fair work
Environment
Illustrative example
04

B Corp readiness

Organise evidence against the requirements, review gaps and build your carbon baseline.

Impact topics · Carbon baseline

Structure

Turn spreadsheets, PDFs and system exports into one validated evidence model.

Volunteering log Q3.pdfreading
Procurement spend FY24.xlsx412 rows
Evidence model2,341 data points
Grid electricity6,204,118 kWhValidated
Waste to landfill84.2 tValidated
Local spend£3.1m · 41%Classifying
Volunteering hours1,920 hExtracting
Illustrative example

Reuse

Answer disclosures, tenders and questionnaires from the same evidence, once.

Illustrative example

The evidence exists. It just can't be trusted yet.

Read the Evidence Debt paper

Ask AI

Ask your evidence anything

Illustrative example, no live company data

Two suppliers have no statement recorded for the reporting period: Northfield Supplies and Riverbank Services.Supplier register.xlsx

Cited rowsSupplier register.xlsx · Statements

  • Row 14Northfield SuppliesNot supplied
  • Row 21Oakmoor LogisticsSupplied
  • Row 28Riverbank ServicesNot supplied

2 cited facts · 1 source

Answers linked to source evidence.

Follow the document, page or cell reference to check the underlying information.

Learn more

Reuse the same evidence across CDP, CSRD, GRI, IFRS, SBTi, EcoVadis, Social Value Portal and B Corp.

Sources

Connect your sources

Start with PDF, CSV and XLSX files. Talk to us about exports and connections for your document stores, HR and procurement systems.

Talk to us about your sources, opens in a new tab

Example file: Energy report 2024.pdf

Illustrative example

Structure evidence in isomerra once. Use it across your reporting work.

One
place to structure your evidence
Trace
answers back to source references
Reuse
evidence across frameworks and reports

Like many growing businesses, we're facing increasing expectations around sustainability, social value and compliance, particularly when responding to customer and tender requirements.

isomerra is helping us bring these different requirements together, making it easier to organise our data, understand what's needed and build a more consistent approach to reporting.

What stands out is their understanding of the practical challenges businesses face. They're not simply providing technology, they're helping us make sense of complex requirements and turn them into something useful for the business.

Michael Van De WegSIS Global