Audit trail

A record of where each reported number came from, who entered or changed it, and what evidence supports it.

A clear audit trail is what makes sustainability data assurance-ready. Good ESG software keeps the source document, calculation, owner and approval for every data point.

Find providers and guides

• ESG reporting and disclosure software

Related terms

• Assurance
• Data owner

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Reviewed 14 October 2026. General information, not legal advice.