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For Corporate Approvers (The CA)

This tutorial addresses the review and approval functions to be performed by a Corporate Approver in relation to inventory item activity and emissions data for a given reporting period.

It will cover:

About the CA Role

The CA Role Relative to Other Review Roles

BraveGen CSR offers 5 levels of review and approval roles and the CA role is one of 3 roles offered to accommodate requirements for corporate level review and approval responsibilities.

The CA role operates at the 3rd level of review and the person in this role typically has high level corporate GHG responsibilities, for example they may lead the Corporate Sustainability Team. They typically perform the final corporate level review and approval of activity and emissions data for a given reporting period based upon the reported data and commentary provided by the Corporate Reviewer (CR) and the Data Overseers (DO's).

The review roles that precede the CA role are as follows:

Data Overseer (DO) -
 - this is the first level of review and there may be a number of people performing the DO role for different emission sources and associated data collection tasks that align with their areas of responsibility e.g. a property manager may oversee data collection tasks for energy use items like electricity.
 - the DO is typically responsible for overseeing periodic data collection tasks which means overseeing task participants performing the Data Source Owner (DSO) and Data Submitter (DS) roles and their task deliverables.
 - the DO reviews and approves activity data submitted (via data sources, the data template manager or manual entry)  via periodic tasks 
 - at reporting time the DO also typically provides coal face explanatory commentary for subsequent reviewers addressing data collection methodology changes, trend analysis and reduction initiatives.

Corporate Reviewer (CR) -
 - this is the second level of review and the person(s) in this role typically have corporate level GHG responsibilities, for example they may work in a Sustainability team.
 - the CR reviews activity and emissions data at the Data Collection Group level.
 - typically the CR will also be expected to understand and provide commentary for subsequent reviewers that fully explains both activity data and emission movements and trends for the reporting period.

The system also provides 2 group level review roles subsequent to the CA role review, they are the Group Reviewer (GR) and Group Approver (GA) roles. The GR and GA will want the assurance of CA review and approval prior to them actioning their reviews.

Review Commentary

In situations where the DO, CR and CA roles are operated for reporting period reviews, the CA review can be performed at a reasonably high level, relying upon the review commentary provided by the CR and DO.

The CR and DO review commentary should address:

1. Data collection methodology changes - usually provided by the DO because they oversee the collection of periodic activity data

2. Emission source analysis -
 - the DO will provide analysis of activity data only (not emissions) for the reporting period.
 - the DO review should cover the single emission source analysis of activity observed in the reporting period including any known drivers/influences of this activity that they are aware of e.g. seasonal factors, policies, changing behavior or budget changes.
 - where the DO reviews multiple related emission sources e.g. all stationary energy sources, the review commentary should address where applicable how each data sources activity relates to and influences other data sources.
 - Commentary should also include historic tend analysis especially changes from the previous reporting period. Is there a general trend? Is usage higher or lower than previous periods. Is the change in usage significant? Were there any months that bucked the trend, what was the reason for this etc? Percentage changes and explanations for these changes should be provided.

The CR, expands upon this commentary with their own insights on both activity data and emission trends. Commentary should address the percentage change in activity data relative to that of emissions, with explanation of the reason for differences between the two. Where applicable the CR commentary should also address inter-emission source analysis for related inventory items e.g. air travel and hotel stays or land based travel sources such as fleet cars, taxis, employee vehicles and rental cars.

Both the DO and CR should specify the extent of the review they have undertaken and which reports or system pages were referred to plus upload to the Data review page all relevant supporting documentation or analysis.

3. Reduction initiatives - if there are reduction initiatives in place then these should be discussed. Even if there are none this could be stated with any explanatory comments on policy and behavioral factors that influence the emission source.

Refer to the DO and CR tutorials for examples of their review commentary.

CA review commentary:

Review commentary provided by the CA is at a higher level, referencing commentary provided by the CR and DO and containing additional insights on activity data and emission trends and performance including both single and inter-emission sources (as applicable). Ideally, the DO and CR provide comprehensive commentary covering changes in data collection methodology, trend analysis and reduction initiatives. However, it may be necessary for the CA to request further explanations. CA commentary should also address any reduction initiatives. It is of use to group reviewers and auditors if the CA specifies the extent of their review, any additional reports or system pages referred to and extent to which they have relied on CR and DO commentary.

Example: "It is great to see more robust commentary from both the DO and CR this year, showing a clear progression in the understanding of core data and trends. As mentioned in the CR commentary, land based travel, including fleet vehicles, is trending upwards, to some degree based on an increased number of fleet vehicles. Work has been underway for some time to try and incorporate more efficient vehicles into the fleet, but low uptake levels mean that this approach. of simply offering fuel efficient vehicles alongside standard vehicles, will be slow to deliver any tangible results. The only real way to deliver a strong shift in this regard would be to remove all non-efficient vehicles from the list of vehicles that staff may choose from, but this will be difficult, as the Company does not fund the entirety of the vehicle, with staff contributing as well. The overall upward trend in land based travel may be due to a slight increase in business activity, however this is very hard to quantify, as profits/income/customer numbers etc do not relate directly to KM's travelled, as the travel could be to service existing clients and so on. This commentary is based soley upon the data tables and CR and DO commntary provided on this Data Review Manager page"

The CA can leave preliminary review comments or questions for the CR or DO to address. This may be necessary where further clarification is required on data collection methodology changes, trends or reduction initiatives.

Example: "The LPG usage has been noted by the CA and raised with the CR, as the Company does not have any LPG vehicles within the fleet. It is unclear what this LPG may have been purchased for or whether it is for LPG vehicles or potentially for gas BBQ's relating to fundraising efforts. Once this has been clarified, a further update will be provided. The volumes purchased do not pose a material issue for reporting purposes, however clarification is still being sought."

CA Review

CA Review

If the CR role is not filled, the CA's review of a GHG inventory for a given reporting period can be demanding in order to justify and fully explain activity data and emission movements and trends. This can necessitate tracking through data collection task commentary and looking at data at its lowest level of granularity to ensure completeness and accuracy. For guidance on performing the CR role check out the tutorial called 'For Corporate Reviewers (The CR)' or the section called 'Review Commentary' above on this page.

Assuming the CR role has been performed, the CA's review can be at a higher level. To perform the CA review:

1. Login to BraveGen CSR https://go.foundationfootprint.com
2. Data for Data Collection Groups, can be found by going to Manage > Data Manager > Data Review Manager on BraveGen CSR's Main Menu, as displayed below.





3. In the Data Review Manager, as displayed below, you can view a list of the Data Collection Groups that are ready for your review for a selected Review Period.




4. To review data for a Data Collection Group, click on the report period name and the Data Review Page for that particular group will appear. In the above example, Business Travel - Air has been selected for review.

5. On the Data Review Page, you will see, as displayed below, a series of data tables followed by the underlying data collection tasks and then finally Notes, Documents and History. Under 'Notes' is the commentary left by preceding reviewers and under 'Documents' is any relevant documents uploaded to the system. It is recommended that the CA read commentary provided by the CR and DO in conjunction with viewing the following data tables.

6. The data tables on the Data Review Page are as follows:

a) The Activity Data and Emissions tables, as displayed below, contain a month by month summary of the data uploaded for the reporting period via data collection task(s). For data collected at facility level, these tables present an aggregated view at corporate level and it is helpful if the CA knows which data streams are collected at which level in order to judge the need for further supporting documents and depth of commentary expected from the DO and CR.






b) Beneath the Activity Data and Emissions tables, you can view the Activity Data (Historic) table, as displayed below, which enables you to compare activity data across reporting periods. If you wish to view monthly historic data, run either the report called 'Activity Data by Location Over Time' report or the 'Emissions and Activity Data Over Time' report located in the Report Centre.





c) Beneath the Activity Data (Historic) table, the Emission Gases table is presented, as displayed below. This table enables you to review and analyse the breakdown of emission values by individual gases and the emission factors by gas are also displayed.




d) The final table for detailed review is Emission Factors. The emission factors displayed below are those applied to the activity data generated for the selected data collection group.




7. At the foot of the Data Review Page the CA can also review the very detailed information contained in 'Related Data Collection Tasks' as well as the system and reviewer generated History, Notes, Documents for this data collection group, as displayed below. The DO, DSO and DS notes can be very insightful in understanding trends or issues and for deriving assurance on the data checks performed.

To drill down into any Data Collection Task, click on the Task Name located in the grid, as displayed below. This will enable you see the parties involved in the task and to review data collection comments, the actual data uploaded, and an audit trail of notes, history and documents for the task.




The CR and DO commentary, located under 'Notes' on the Data Review page will typically address data collection methodology changes, trend analysis plus reduction initiatives as discussed in the section above called 'Review commentary':

CA Approval

CA Approval

When you have completed your review and are ready to approve the data contained in the Data Collection Group:


1. Enter commentary in the box provided, as displayed below. This commentary is at a higher level and will typically contain additional insights on trends and performance over and above that provided by the CR & DO including both single and inter-emission sources (as applicable). Remember that the DO and CR should provide comprehensive commentary covering changes in data collection methodology, trend analysis and reduction initiatives (refer to the 'Review Commentary' section above for further details). CA commentary should also address reduction initiatives. It is of use to group reviewers and auditors if the CA specifies the extent of their review, any additional reports or system pages referred to and extent to which they have relied on CR and DO commentary.

2. Approve the data by selecting 'Approve' from the drop down box and click the 'Continue' button, as indicated below. This action will trigger a system generated e-mail to the GR (CR cc'd) to advise that the particular data collection group is ready for their approval.

If you just wish to leave preliminary review comments then type these in the box provided, select 'Commentary' from the drop down box and click the 'Continue' button as indicated below. This action will trigger a system generated e-mail to the CR containing your review comments.

If you wish to decline the data, enter your questions/comments into the Commentary box and select 'Decline' from the drop down box and click the 'Continue' button as indicated below. The CR will in this instance receive an e-mail notification with your review comments.









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