Grace Mutiso · 27 March 2026 · 7 min read
Lender reviewers work backwards from claims to evidence. A stated emissions reduction needs an inventory boundary, an activity dataset and an emissions factor source that a third party can reproduce.
The same applies to social commitments. Grievance mechanisms are assessed on logged cases and closeout times, not on the existence of a policy document.
Building the evidence architecture first — inventory boundaries, data owners, retention rules — turns reporting into an annual extract rather than an annual scramble, and it is what separates a report that passes diligence from one that does not.