Managing Assurance and Auditability

Objective

After completing this lesson, you will be able to manage assurance and auditability

Managing Assurance and Auditability

Assurance and auditability are critical components of compliant ESG reporting because regulators, investors, customers, and external auditors increasingly expect sustainability disclosures to be accurate, traceable, and supported by verifiable evidence. A robust audit trail helps organizations validate the integrity of ESG data, identify discrepancies, and provide confidence that sustainability disclosures are reliable and consistent across reporting periods. This is especially important for meeting external assurance requirements.

After completing this lesson, you will be able to use the View Change Logs and Manage Quantitative ESG Data application to understand the change history of both data and configuration changes.

Using the View Change Logs application

The View Change Logs application in SAP Sustainability Control Tower (SCT) is designed to provide a transparent and auditable history of changes made to sustainability and ESG-related data within the solution. The application supports governance, compliance and assurance requirements by enabling organizations to track who changed what data, when the change occurred, and the values before and after the change.

The application consolidates change logs across multiple sustainability data objects and applications within SCT.

You can review changes related to:

  • ESG metrics and measures
  • Qualitative and quantitative metric data
  • Master data and dimensions
  • Organizational structures
  • Custom measures and custom dimensions
  • Snapshot configurations
  • Activity and reporting data

The application categorizes all updates into three standard change types:

  • Create:A new record or value was created
  • Update:An existing value was modified
  • Delete:A value or record was removed

For each change, the application displays:

  • Old value
  • New value
  • Timestamp
  • Changed object/data group
  • Technical or business context of the update

The entry page shows a chronologically sorted list of logged change events. The change log can be grouped and filtered by different dimensions.

You can also save selection variants as re-usable layouts.

This Screenshot Shows the View Change Logs.

Each log entry shows the affected data object, data group, change type, creation time stamp as well as the user who initiated the change (created by). The entire change log can be exported to Excel or CSV format for further analysis.

Each log item contains the context specific details of the change, for example the changes made to the estimated benefits and expenses of a sustainability initiative.

This Screenshot Shows the General Information of EEI.

Within the View Change Logs app, you can view change logs pertaining to the following data groups:

Data GroupDescription
Analyze ESG Data - OverviewCreate, update, and delete changes made to public overviews in the Analyze ESG Data app.
Business Activity Data for Measures

Applies to actuals for measures.

Logs of Create type changes are linked to the Manage Quantitative ESG Data app.

Logs of Delete type come from the Data Deletion tab in the Configure and Update Solution app.
Business Activity Data for MetricsLogs for Create type changes to actual and target data for metrics in the Manage Qualitative ESG Data app. Available details include the number of imported, updated, invalid, and persisted records, and the data type (actual or target).
Organization Structure Data LinksLogs of Delete type for organizational structure data links, including business locations, legal entities, or reporting lines, made from Data Deletion tab in the Configure and Update Solution app.
Organization Structure Data NodesLogs of Delete type for organizational structure data nodes, including business locations, legal entities, or reporting lines, made from Data Deletion tab in the Configure and Update Solution app.
Custom DimensionsValue changes made for custom dimensions in the Manage Custom Dimensions app.
Custom MeasuresValue changes made for custom measures in the Manage Measures app.
Master Data - DimensionsValue changes for standard dimensions, except for reporting structures, in the Manage Master Data app.
Master Data - Global ParametersValue changes for currencies and system sources in the Manage Master Data app.
Master Data - SnapshotsValue changes for default snapshots and creation / deletion in the Manage Master Data app.
Qualitative Metric DataValue changes for data added to qualitative metrics in the Manage Qualitative ESG Data app.
Qualitative MetricsValue changes made to qualitative metrics in the Manage Metrics app.
Quantitative MetricsValue changes made to quantitative metrics in the Manage Metrics app.

Access to the Manage Change Log application is restricted by a dedicated read-only role.