Platform
ESG metrics with an owner, a tolerance and evidence behind them
Mandatory reporting turned sustainability data into something auditable. Frontline holds every metric, the period it belongs to, who owns it, and the record it came from.
What does mandatory sustainability reporting require of your underlying data?
Once a sustainability disclosure carries director sign-off and external assurance, producing the number stops being the hard part. What assurance tests is everything around it: which period it covers, who is accountable for it, what evidence supports it, and what changed since it was last stated. Frontline holds ESG metrics with their period, owner, target tolerance and evidence lineage, and keeps a full restatement history - it does not draft the report or ship a disclosure-standard content pack.
- Report on your own calendar - 13 periods, quarters, or a non-January fiscal year
- Breakdowns by region, entity or business unit rather than a fixed hierarchy
- Social metrics computed from the incident and training records you already hold
- Every change to a reported figure retains what it was and who changed it
The problem
Voluntary reporting tolerated a spreadsheet. Mandatory reporting doesn't.
The moment a sustainability disclosure carries director sign-off and external assurance, the workbook that produced it becomes the liability.
The metrics themselves are rarely the problem - most organisations can produce a number. The problem is everything around it: which period it covers, which entities are in the boundary, who is accountable for it, what evidence supports it, and what happened the last time it was restated.
Those questions have obvious answers in a financial control environment and almost never have them in a sustainability one, because the data grew up in spreadsheets that were never designed to be audited.
- One metric definition, applied consistently across periods and entities
- A named owner per metric, not a shared mailbox
- Evidence linked to the figure, not filed beside it
What it does
The reporting machinery, not the report
Defined metrics
Each metric carries its unit, its calculation basis and its reporting period, so the same number means the same thing in Q1 and Q4.
Periods and breakdowns
Report on your own calendar and split by region, entity or business unit - the structure the disclosure actually requires.
Targets and tolerances
Set the threshold a metric is supposed to sit inside. Drift outside it surfaces during the period, not in the review after it.
Owners and submission
Every metric has someone accountable and a deadline. Collection is tracked, so close is managed instead of chased.
Evidence and lineage
Figures link back to the operational records that produced them - incidents, training, activity data - rather than to a cell in a workbook.
Restatement history
Every change to a reported figure keeps what it was, who changed it and when. Assurance asks; the record answers.
Questions we get asked
Does Frontline write our sustainability report?
No. We do not ship a disclosure-standard content pack and we do not generate the narrative. Frontline holds the metrics, the owners, the periods and the evidence, and exports them to whoever drafts and assures the report.
How is this different from a spreadsheet with a template?
A spreadsheet cannot tell you who changed a figure after close, what it was before, or which record supports it. Those three things are what assurance tests, and they are the whole reason this sits in a system.
Can we report on our own financial calendar?
Yes. Periods are configured - a 13-period retail calendar, quarters, or a fiscal year that doesn't start in January - and breakdowns follow your entity structure rather than a fixed one.
Where does the environmental data come from?
The same activity-data collection described on the carbon page - fuel, energy, waste and freight captured at site with evidence attached, rather than emailed in at close.
See it running on your own data.
Tell us what you run today. When your spot comes up you are looking at your own register, your own incidents and your own sites, not a canned demo environment.
- We take a few teams at a time
- Works with your existing exports
- No IT project
The S nobody has data for
The social metrics are already in your safety system
The environmental half of a disclosure gets the attention, but the social half is usually harder to evidence - injury rates, hours worked, training completion, contractor conditions, incident severity. That data does not live in a sustainability tool. It lives in the systems your operations teams already run.
If those systems are Frontline, the social metrics are not a collection exercise at all. They are a view over records that already exist, with the same lineage back to the incident or the training record that produced them.