Auditably structures a reporting cycle as the 33 IFRS S2 disclosure paragraphs, holds the evidence behind each figure, and records every change in a log that cannot be edited or deleted.
A data point is stored with the document it came from, the calculation method, the emission factor and its source. Files are SHA-256 hashed at upload and re-verified on export, so a figure and its proof travel together.
Every write goes through one service that records who acted, what changed, and when. The activity table has UPDATE and DELETE revoked from every role, including ours, with a trigger that raises on any attempt. History cannot be rewritten after the fact.
A cycle opens with the full IFRS S2 requirement set across the four pillars, each paragraph referenced and guided. Progress is measured by what has been approved, not by what has been drafted.
The auditor pack is a single archive: disclosures as PDF, the complete activity log as PDF and CSV, every evidence file, and a manifest listing each file with its SHA-256 hash. Structured for ISAE 3000 and the forthcoming ISSA 5000.
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