Carbon Data Governance + Audit Readiness Pack

Make your carbon data defensible: definitions, evidence rules, QA, change logs, and monthly close

Decision KitsDecision Kit90 min

What you'll accomplish

  • Define "data products" (Scope 1/2/3 datasets) with owners and standards
  • Implement evidence-link rules so every number can be traced
  • Run QA and exception management consistently
  • Maintain method and data change logs
  • Operate a monthly "carbon close" like finance close
  • Assemble an audit-ready binder without panic

Who this is for

Sustainability teams

Responsible for reporting

Finance teams

Supporting audit readiness and controls

Ops/data owners

Feeding source data (utilities, invoices, vendors)

Quick start (60 minutes)

  • Create a Data Product Register (Template 1)
  • Define evidence storage rules (Template 2)
  • Define QA checks (Template 4)
  • Create the monthly carbon close agenda (Template 6)
  • Start a change log now (Template 5)

The core principle (plain English)

Your numbers are only as credible as your:

evidence

definitions

QA controls

change management

Beginner rule: If an analyst can't click from "number" → "source evidence," you don't have audit readiness.

Step-by-step

1

Define your "data products"

Examples:

  • • Scope 2 electricity dataset (kWh + billing periods + evidence)
  • • Scope 1 refrigerant log (type + quantity + evidence)
  • • Tenant utility dataset (kWh + periods + evidence)
  • • Supplier engagement dataset (requests + responses + quality)

Each data product must have:

owner
definition of done
QA checklist
refresh cadence
evidence rules
2

Standardize evidence storage

Pick one consistent pattern:

Minimum evidence expectations:

  • • every row has a link
  • • link is stable
  • • file is named in a consistent way
  • • source is identifiable (bill, portal export, vendor report)
3

QA + exceptions

Every dataset needs:

  • • a QA checklist
  • • an exceptions log
  • • an owner and due date per exception
  • • an escalation ladder (for stalled exceptions)
4

Change management

Track:

  • • method changes (how calculations are done)
  • • boundary changes (what is included/excluded)
  • • data restatements (backfills, corrections)
  • • version history (v1, v2…)
5

Monthly carbon close

Treat it like finance close:

collect new data
QA
reconcile
sign off
publish/refresh dashboards
log exceptions

Templates included

Template 1 — Data Product Register (copy/paste)

| Data product | Owner | Refresh cadence | Definition of done | QA checklist link | Evidence rules link | Notes |
|---|---|---|---|---|---|---|

Template 2 — Evidence Rules (copy/paste)

Evidence Rules (Standard)

Every record must have:
- source type (bill/export/report/log)
- evidence link (opens successfully)
- billing or activity period dates
- site/vendor identifier
- file naming convention followed

Folder structure:
- /Evidence/[Data Product]/[Year]/[Site or Vendor]/

If evidence is missing:
- record must be labeled Proxy or Exception
- exception logged with owner + due date

Template 3 — Data Dictionary Skeleton (copy/paste)

| Field name | Definition | Unit | Allowed values | Example | Notes |
|---|---|---|---|---|---|

Template 4 — QA Checklist (copy/paste)

QA Checklist (Standard)

Completeness:
- required fields present
- evidence links exist and open

Integrity:
- no overlapping periods
- units are consistent
- site/vendor IDs match roster

Reasonableness:
- spikes flagged and explained
- totals reconcile to expected ranges

Documentation:
- methods note exists
- limitations documented

Template 5 — Change Log (copy/paste)

| Date | Data product | Change type (method/boundary/data fix) | What changed | Why | Approved by | Links |
|---|---|---|---|---|---|---|

Template 6 — Monthly Carbon Close Agenda (copy/paste)

Monthly Carbon Close (45–60 min)

1) Data ingestion status (10 min)
- Scope 2 updates
- Scope 1 updates
- Tenant/supplier updates

2) QA + exceptions review (15 min)
- exceptions older than 30 days
- resolution owners and dates

3) Reconciliation (10 min)
- consumption totals vs prior month/seasonality
- instrument inventory reconciliation (if applicable)

4) Change log review (5 min)

5) Sign-off (5 min)
- owner sign-off
- finance review (if required)
- publish refresh

Template 7 — Sign-off Sheet (copy/paste)

Carbon Close Sign-off

Period:
Data products included:
Known limitations:
Exceptions summary:

Prepared by:
Reviewed by:
Approved by:
Date:

Template 8 — Audit Binder Index (copy/paste)

Audit Binder Index

1) Methods memos (Scope 1/2/3)
2) Data product register
3) Data dictionaries
4) QA checklists and evidence rules
5) Exception logs
6) Change logs (method + data restatements)
7) Evidence folders (links)
8) Approvals and sign-offs

Common pitfalls

  • ✗Evidence is stored inconsistently across drives/tools
  • ✗QA is done "in someone's head"
  • ✗Restatements happen without a change log
  • ✗No sign-off → no accountability
  • ✗"Proxy forever" with no improvement plan

Change log

v1.0 (2026-01): Latest release