How does the consolidation work?
Consolidation is the process that gathers all the data submitted by entities belonging to your organization and aggregates them to create a unified, comprehensive report for the organization. Consolidation process consists of the following steps:
Collection of submitted data by each relevant entity (like subsidiaries or the organization itself) for a particular year.
Consideration of data points that will be consolidated based on the entities’ inputs and ESRS areas that are relevant to the business the entities operate in.
Data processing and aggregation based on the datapoint type.
Generating the pdf report & accessing the consolidation results through the platform dashboard
How does organization structure impact consolidation?
Consolidation always considers only the data of the entity that requested the consolidation and entities that belong under this entity.
However, there are a few exceptions due to the possibility of having various types of entities defined in our platform:
Entities with type: Product are completely excluded from the consolidation
Scope3 of the entities with type: Supplier or Client are omitted from the data points that are related to the carbon footprint measurement.
What entities have access to the consolidation?
All entities that represent operational business units. When it comes to the Green0meter platform, we talk about the following entity types: Subsidiary, Asset, Supplier, Fund, and Client.
Entity type: Product is excluded from the consolidation as the product lifecycle is usually spread over multiple business units belonging to the company and could result in duplicated data.
How can I see the results of the consolidation?
There are 2 ways of getting the consolidation outputs:
Dashboards available on the platform
ESRS Overview – shows main ESRS indicators https://app.green0meter.com/
ESRS Dashboard – shows several ESRS indicators and also gives user the option to select those they are interested in https://app.green0meter.com/dashboard/esrs
Generated ESRS report
Report is being automatically generated after consolidation request on the platform and covers multiple areas:
ESRS consolidated data – specific datapoints are highlighted in the main body of the report, however user has access to all the consolidated data in annex
CO2 consolidated data
EU Taxonomy consolidated data
Double Materiality consolidated data
Which data points will be consolidated?
ESRS covers multiple areas (labelled as E1, E2, etc.), where only some might be relevant to your organisation. To report only on relevant areas, you should hide the questions that are irrelevant to your business – this can be achieved via Question assignment.
These settings will be subsequently reflected in the consolidation and therefore only data points for specific ESRS areas will be consolidated.
However, if none of the entities would answer the specific question in the form, datapoint(s) related to this question won’t be considered in the consolidation either.
Consolidation types:
Each datapoint might deal with different type of inputs, therefore different way of consolidating such datapoint is being applied. Let’s take a look at some of these consolidation types:
Numeric aggregation
Example datapoint – [E1-1-16-f] Disclose significant capital expenditures for economic activities related to coal, natural gas, or oil. –> where all the entities’ inputs are summed in this case
Text concatenation
Example datapoint - [E5-4-AR 22] Describe the list of materials that are sourced from by-products or waste stream (e.g. scraps of material that was not previously part of the product). –> where all the entities’ inputs are in the form of text which will be concatenated, highlighting which text was written by which entity
Data grouping
Example datapoint - [E2-4 -28 a] Pollution of air, water and soil --> where user is answering in what way is their organization polluting air, water and soil via dropdowns, and subsequently these answers will be grouped and aggregated by the amount of emissions
Case-specific calculations
Example datapoint – [S1-15-93 b] Percentage of entitled employees that took family-related leave --> datapoint considering also the input from another question ([S1-6-50 a,b, 52 a, b] Characteristics of company employees - number of employees by gender) to get the consolidated percentage of entitles employees that took family-related leave .
Example of calculating consolidating value:
Calculating: What percentage of employees travel by Bus?
Each entity will fill in the data regarding the number of employees in the organization + how many % of employees go to work by bus
Subsidiary1 – 38 employees, 26% goes by bus
Subsidiary2 – 56 employees, 38% goes by bus
Consolidation is done as follows:
0.26 * 38 + 0.37 * 56 = around 31 employees in total goes by bus
38 + 56 = 94 employees in total
Consolidated value for datapoint % of employees going to work by bus = 31 / 94 = 33%