Episode 7 – Emissions Data and KPIs

Podcast banner with a man speaking into a microphone (RØDE) under a green overlay; Episode 7 titled 'Emissions Data and KPIs' with 'Acumentis ESG Learning Hub' logo below.

Module Overview

Most organisations that have sorted their emissions data make one of two mistakes next. They build a sixty-metric dashboard nobody acts on, or report one annual figure and call it KPI tracking. Neither meets what AASB S2 requires: evidence that climate performance is integrated into management decisions.

In this module I cover the minimum viable dataset for year one, and how to structure it into three layers: board, management, operational, all pulled from one source of truth. I explain who should own each metric, why you need both absolute and intensity figures, and the cadence each audience needs.

What you’ll learn

By the end of this episode, you’ll be able to:

  • Build a minimum viable emissions dataset for year one reporting
  • Structure KPIs into board, management and operational layers from one dataset
  • Assign clear ownership for each metric outside the sustainability team
  • Distinguish absolute emissions from intensity metrics and apply both correctly
  • Set data refresh cadence to match each audience’s decision speed
  • Identify and cut metrics that don’t drive a decision

Key topics covered

  • AASB S2 metrics and targets disclosure requirements
  • The minimum viable dataset for year one
  • The three-layer KPI model: board, management, operational
  • Board-level KPIs: six to eight metrics, quarterly cadence
  • Common KPI pitfalls: ownership, absolute vs intensity, static targets, refresh cadence
  • Limon case study: cutting a metrics list from 32 to 18

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Module Details
A practical framework for turning emissions data into KPIs that boards, management and operations can actually use.
Duration
<9 min
Key Topics
Minimum viable dataset
Three-layer KPI model
Metric ownership
Cadence and targets
Presenter Details
Marco Gritti
National Director ESG
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