Start with the concrete request
Collecting every possible data point is expensive. Start with questions from tenders, supplier questionnaires or lenders. Identify which information may affect a commercial decision.
Define boundaries
Energy, emissions, workforce and supplier data can be measured at different levels. Record which entities, locations and periods are included. A number with clear limits is more useful than an apparently complete figure that cannot be checked.
Keep the source
Connect each indicator to an invoice, register, system or accountable owner. Without that trail, the report becomes a list of estimates that cannot be supported.
Do not present targets as results
Goals for reducing consumption or improving practice must stay separate from achieved performance. Language needs precision, especially when data is incomplete.
Build a repeatable process
A spreadsheet prepared once under deadline pressure is not a system. Set owners, frequency, checks and a shared place for evidence. The next request will not need to start from zero.