WBCSD Reporting Landscape Mapping Project: Reporting Provisions Database System and User Requirements V1.0
27th April 2015
Contact:
Andy Beanland, Associate, Redefining Value Direct: +41 22 839 31 09 Email: [email protected]
Revision Number 262
Contents Purpose of this document ....................................................................................................................... 1
Terminology ............................................................................................................................................. 1
User Requirements .................................................................................................................................. 3
Users and user roles ............................................................................................................................ 3
User stories and workflows ................................................................................................................. 4
Generic user stories ...........................................................................................................................14
System and Data requirements .............................................................................................................14
Data requirements .............................................................................................................................14
Rules ...................................................................................................................................................15
Other Requirements ..........................................................................................................................19
Development approach .................................................................................................................19
Open source ...................................................................................................................................19
CMS ................................................................................................................................................19
Hosting ...........................................................................................................................................19
Responsive design..........................................................................................................................19
Multi-language capabilities............................................................................................................19
Accessible .......................................................................................................................................19
Link checking ..................................................................................................................................19
Gamification ...................................................................................................................................19
API ..................................................................................................................................................20
Big data ..........................................................................................................................................20
Data trends and External data .......................................................................................................20
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Purpose of this document The purpose of this document is to describe the potential system and user requirements of the
Reporting Provisions Database. These potential system and user requirements have been produced
by key individuals at WBCSD and CDSB who are experts in the corporate reporting domain.
However, these will not be the end users of the system and, as such, these requirements should
not be considered exhaustive, rather they should be considered as indicative of the key
functionality, data and system requirements. It is anticipated that a more detailed user
requirements workshop with professionals involved in corporate reporting will be conducted to
help refine these further.
Terminology This section defines some of the terminology used in the Landscape Mapping project.
Term Description
Reporting The provision of specific information in response to a specific requirement and all of the activity that enables the information to be supplied.
Reporting provisions The rules, methods or practices used to guide the content of corporate reports. These reporting provisions may include frameworks, regulation, policies, standards, or guidance.
Reporting Provisions Database (RPD)
The application being developed by the WBCSD and CDSB to guide companies through the reporting landscape.
Reporting Landscape Mapping
The project funded by the Gordon and Betty Moore Foundation to support harmonization across sustainability reporting, reducing marketplace confusion and barriers to adoption.
Organisations These are the organisations that produce and disseminate requirements, framework, protocol etc.
Organisation type Category identifying the nature of the organisation providing reporting provisions. Such as: Government, Standard Setter, Association, Stock Exchange, UN body, Inter-governmental organization, NGO, Think-tank, Consultancy, and Academic.
Subjects These are the subjects that a Product might include. Subjects will be tiered into sub-subject and sub-sub-subjects For example environment might contain forests, water, biodiversity. Other subjects will include for example: Climate Change, Assurance, Corporate Governance, Health and Safety, Remuneration, Anti-corruption.
Degree of Obligation The requirement to comply with reporting provisions on a mandatory (including comply/explain) or voluntary basis.
Conditional Requirements
These are things which affect the degree of obligation of a particular provision. May include number of employees, financial/environmental metrics, ownership type, corporate structure, stock exchange listing.
Business Specifications/Profile
Information provided by business that may influence the applicability, relevance and degree of obligation of reporting provisions, will include Conditional Requirements.
Ownership Different forms of business ownership that may affect the application of reporting provisions to business. Limited and unlimited, private and public, sole proprietorship, partnerships, limited liability, corporation (for-profit), non-profit corporation (not-for-profit), cooperative.
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Sectors Companies will be grouped into sectors based on the international standard GICS Sector, GICS Industry Group, GICS Industry categorization. GICS is a standardized classification system for equities. The GICS hierarchy begins with 10 sectors and is followed by 24 industry groups, 67 industries and 147 sub-industries.
Geographies This is the geographic area in which a product is applicable. Could be categorised at a global, regional (e.g. North America, Europe) or country level (e.g. Switzerland). Geographies also includes areas of political and economic union (e.g. the EU).
Products These are reporting provisions within the structure of the database.
Product Type Category identifying the nature of reporting provisions i.e. framework, regulation, policy, standard, guidance.
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User Requirements Users and user roles A number of potential users of the system have been identified including:
Users User role Business users Prepares of mainstream, sustainability or integrated reports who work
for companies who want to understand reporting provisions (products) that are most applicable to their business and the reporting practice of other companies.
Administrators Administer the system, have permissions to add, delete, and modify all page content and product data.
Reviewers Other users such as investors, academics, regulators or other reporting organisations who want to compare different reporting provisions (products), post comments on particular products and compare numbers / types of requirements across sectors, subjects and Geographies. Reviewers may also be business users.
Contributors These are WBCSD Global Network partners or organisations who input the reporting provisions (products) and categorise them based on guidance within the application.
Moderators Moderate products proposed onto the system by Contributors. They check the provenance and credibility of the product submitted, check the categorisation is correct and review any technical documents associated, before publishing the product on the website.
Figure 1: Users and their interactions with data within the RPD.
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User stories and workflows This section describes some of the user stories and initial ideas for user workflow for the different
users identified above. These user stories are not complete and have not been prioritised.
As a I need So that (or because) Comments
Business user
To be able to see applicable mandatory reporting provisions
I comply with the law
Business user
To be able to see applicable voluntary reporting provisions
I can identify any reporting provisions that may be important to my organisation
Business user
Be guided through and understand the process of identifying reporting provisions
I know why a particular reporting provision may be applicable
Business user
See what others use to report and what they are reporting on
I can understand what is best and common practice
Business user
Understand the provenance of reporting provisions
I understand the development of provisions and the versions, amendments and updates
Business user
To be able to filter reporting provisions
I can view reporting provisions relating to specific subjects, geographies etc.
Business user
Save the results of my filters or search
I can revisit them
Business user
To be include my rationale for choosing a particular voluntary reporting provision
I can explain my reporting process to management or assurance providers
Business user
To be able to compile the reporting provisions which are applicable to me
Business user
You to tell me when a new reporting provision that might be relevant to my company is added to the system
I comply with the law or keep up with best practice
Business user
Know when the entry to the database was last updated
I know that the list of reporting provisions is up to date
Business user
To be able to flag Products which I think need reviewing
The data in the system is accurate and relevant
Business user
To know if any of the reporting provisions will help me report against the UN Sustainable Development Goals or other international commitments
I can demonstrate how my business contributes
This links to the Business Action on SDGs project that WBCSD is delivering in partnership with GRI & UNGC
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Figure 2: Business user workflow. This figure provides WBCSD's first ideas on how a business user might interact with the RPD.
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Figure 3: Initial ideas for the Business user workflow for the proposed "Report Creation service"
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As a I need So that (or because) Comments
Contributor To be able to login to a secure area
I can enter a new reporting provision
Contributor To be guided through the process of entering and categorising a new reporting provision
I make sure I dont make any mistakes
Contributor To be alerted to similar reporting provisions to the ones which I entered
I have a good understanding of the reporting landscape
Contributor The system to automatically check for duplicate records at every stage of input
I dont enter something that someone else has already
Contributor To submit the new reporting provision for approval
It can be published onto the system
Contributor To be informed that my reporting provision has been submitted for moderation
I can track its progress through moderation
Contributor To receive alerts that my reporting provision has been published
I know that it has been accepted
Contributor To know if the data I entered has been used
I can see the value of entering reporting provisions to the system
Contributor To flag a reporting provision which I think is wrong, out of date or irrelevant
I know the system is up to date.
Contributor To be able to withdraw a reporting provision I entered incorrectly prior to moderator approval
I dont waste the moderators time
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Figure 4: Initial user flow ideas for the data Contributor user. These will need to be refined and developed as the project progresses.
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As a I need So that (or because) Comments
Moderator To be able to login into a secure area on the website
I can find new reporting provisions for moderation
Moderator To be notified that a new reporting provision has been entered if applicable to me
I dont have to check manually for new reporting provisions
Moderator To review all the reporting provisions that are relevant to me
Keep up to date with the reporting landscape and data held within the DRP
Reporting provisions may be relevant based on the Geographies, subjects or sectors of interest
Moderator To check reporting provisions which have been submitted for moderation
New reporting provisions entered are accurate and credible.
Moderator To understand product-product relationships
I can check that products are not duplicated and understand why it has been added
Moderator To be able to amend any reporting provisions which have been submitted for my approval
New reporting provisions entered are accurate and credible
Moderator Be able to approve and publish online a new reporting provision
New reporting provisions appear online and the system is up to date
Moderator To reject reporting provisions which I do not think were appropriate and include rationale for rejection
The system reflects best practice
Moderator To receive notifications or see a graphic which shows how many products I have moderated, have an interest in, have been used and make comparisons with others
So that I see the value of the system to business
Moderator To be notified if any reporting provisions should be reviewed because they have a) not been checked for a given period or b) because a business user or Contributor has flagged them for review
So that the data within the system is verified and accurate
Moderator To review all the reporting provisions that I have moderated in the past
So I can see historical records and see convergence in reporting provisions
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Figure 5: Moderator users flowchart ideas.
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As a I need So that (or because) Comments
Reviewer To be able to browse a list of reporting provisions and apply filters based on geographic regions, subject, sectors, financial metrics, environmental metrics etc.
I can see reporting provisions in my areas of interest
Reviewer To be able to see similar reporting provisions by subject, sector, or Geographies
To understand product-product relationships, so I can see a convergence or divergence of reporting provisions
Reviewer To be able to share my thoughts or comment on different reporting provisions
I can guide others on their choice of reporting provisions.
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As a I need So that (or because) Comments
System Admin To be able to create, edit or delete all general page content e.g. help, FAQs, about
I can keep general content up to date.
System Admin To create, edit or delete content of lists such as product types, organisation types, subject and sectors, Geographies.
they accurately reflect international standards, for example the GICS sector and industry data
But I should be informed of any reporting provisions that may be impacted by my changes
System Admin To be able to perform both input and moderator user roles without requiring a separate login
I can add create, edit or delete / archive reporting provisions
System Admin To create, edit and delete links between subjects and sectors
I can provide an interpretation of reporting provisions relevant to business specifications
System Admin To manage all aspects of user accounts
I can respond to feedback and testing through pilots and development
System Admin To generate reports on reporting provision usage by sector, subject, Geographies
I can monitor how the system is being used
System Admin To generate reports on companies usage of the system
I can see who is using the system, what they are looking at and identify gaps in up take.
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Figure 6: System Admin encompasses both the Contributor and Moderator roles, plus extra functionality that a system administrator would expect.
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Generic user stories These user stories could apply to all users (Business users, Administrator, Reviewers, Contributors,
Moderators)
As a I need So that Comments
User To be able to reset my password if I forget it
I can login to the site
User To be able to change my password
I can remember it
User To know if my password is strong enough
User To know if my username or password are wrong when trying to login
I can correct any mistakes I made.
User Deactivate my account
If I dont want to use the system anymore
User To reactivate my account if needed
I can login again
User To unsubscribe from system alert and notifications, any newsletters or mailings
User To be able edit my personal and company or organisation profile
System and Data requirements
Data requirements The database will need to contain information about the following:
Object Description
Products These are reporting provisions.
Product Type Category identifying the nature of reporting provisions (Products) i.e. framework, regulation, policy, standard, guidance.
Organisations These are the organisations who produce and disseminate reporting provisions (Products).
Organisation type Category identifying the nature of the organisation providing reporting provisions. Such as: Government, Standard Setter, Association, Stock Exchange, UN body, Inter-governmental organization, NGO, Think-tank, Consultancy, and Academic.
Subjects These are the subjects that a Product might include. Subjects will be tiered into sub-subject and sub-sub-subjects For example environment might contain forests, water, biodiversity. Other subjects will include for example: Climate Change, Assurance, Corporate Governance, Health and Safety, Remuneration, Anti-corruption.
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Degree of Obligation The requirement to comply with reporting provisions (Products) on a mandatory (comply/explain) or voluntary basis.
Conditional Requirements
These are things which affect the degree of obligation of a particular provision. May include number of employees, financial/environmental metrics, ownership type, corporate structure, stock exchange listing.
Business Specifications/Profile
Information provided by business that may influence the applicability, relevance and degree of obligation of reporting provisions, will include Conditional Requirements.
Ownership Different forms of Business ownership that may affect the application of reporting provisions to business, e.g. limited and unlimited, private and public, partnerships, limited liability, corporation (for-profit), non-profit corporation (not-for-profit), cooperative.
Sectors Companies will be grouped into sectors based on the international standard GICS Sector, GICS Industry Group, GICS Industry categorization. GICS is a standardized classification system for equities. The GICS hierarchy begins with 10 sectors and is followed by 24 industry groups, 67 industries and 147 sub-industries.
Geographies This is the geographic area in which a product is applicable. Could be categorised at a global, regional (e.g. North America, Europe) or country level (e.g. Switzerland). Geographies also includes areas of political and economic union (e.g. the EU).
Users The end users of the application.
Rules The table below gives some examples of the rules which could exist between objects within the RPD.
These rules also indicate to some extent what data or fields would need to be associated with each
object.
Object Relationship Object Qualifier
Products Have at least one Product Type Products Are produced by at
least one Organisation
Products May have one or more
Subjects or sub-subjects or sub-sub-subjects
Products Cover one or more Geographies
Products Will have A degree of obligation and conditions affecting relevance and applicability
Conditional Requirements may influence degree of obligation and could include number of employees, financial/environmental metrics, ownership type, corporate structure, stock exchange listing, sector
Products May be associated with one or more
Sectors, Industry Group, Industry categories
Products May be associated with other
Products
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Organisations Produce one or more
Products
Organisations Always have an Organisation type
Organisations May be associated with no, one or more
Geographies
Companies Corporate Structure (holdings/incorporated) may be associated with one or more
Geographies
Companies May be listed on one or more
Stock exchanges
Companies Have a defined Sector, industry group and industry
Sectors Maybe related to many or no
Subjects
Sectors May be associated with no, one or more
Products
Users Are related to One Company Or one organisation
Users May be interested in many or no
Subjects or sub-subjects or sub-sub-subjects
Users May be interested in one or many
Geographies
Users May be interested in one or many
Products
Users May be interested in one or many
Sectors
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Figure 7: This graphic represents some of the rules which may exist between different data objects within the RPD. Further rules may be discovered during the development process.
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In addition to the rules stated above, the objects may have the following fields associated with
them. It is likely that other data fields, will emerge once the data collection process starts.
Object Data Comments
Products Name Summary/ Extract A summary of the reporting requirement and extract
from the relevant part of the document
Source link A hyperlink to the original source Source reference Cite sources of information that form part of the
provision and cross references within articles, sections, chapters, and appendix.
Publication date For the specific provision Date updated Input, moderation
Provenance To understand the development of provisions and the versions, amendments and updates
Companies Name
Number of employees
Ownership type limited and unlimited, private and public, limited by guarantee, sole proprietorship, partnerships, limited liability, cooperative
Financial metrics There will be a number of financial metrics which may need to be captured for each company
Environmental metrics
There will be environmental metrics which need to be captured e.g. GHG emission thresholds that influence reporting
Corporate Structure Holdings/Incorporated
Users Password
Name
Status
Sectors Name
Description Status
Subjects Name
Description Status
Geographies Name
Description
Conditional Requirements
Name
Type e.g. company size, financial metrics, environmental metrics etc.
Measure The measure which makes it a requirement e.g. > 500 employees
Organisations Name Description
Status
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Other Requirements
Development approach WBCSD does not have a preference for the software development approach or methodology.
However, the nature of this project may be more appropriate to a lightweight development
methodologies, such as SCRUM, than heavyweight development methodologies, e.g Waterfall.
WBCSD believes it will be vital to allow for adaptation and iterative development throughout the
project lifecycle and welcome proposals from developers on how best to achieve this.
Open source There are no specific technical requirements or specifications in terms of the development platform
or database technology used to support the RPD. Development should however be based on open
source technologies for OS, webserver, Db and back end programme languages.
WBCSD welcomes comparisons between different technologies particularly in terms of 1) cost to
develop, 2) cost of host, 3) look and feel, 4) functionality, and 5) stability and risk. For example,
traditional LAMP stack vs Ruby on Rails vs Django.
CMS While it is anticipated that much of the tool / application will be database driven, there will be pages
within the tool that need to be maintained by non-technical staff so some form of CMS may be
required. WBCSD currently maintains Wordpress and Joomla CMS microsites.
Hosting A cloud based solution is preferred as neither WBCSD nor CDSB have the resources to host the
system or provide application support. Evidently, it should be secure (e.g. forms should guard
against spam, phishing attacks, sql injection), portable and easy to back up both the database and
web application.
Responsive design The application should optimise viewing experience and provide easy reading and navigation across
a wide range of devices desktop computer, laptop, tablet and mobile devices. The application
should also support multiple browsers: Internet Explorer, Firefox, Chrome and Safari as a minimum.
Multi-language capabilities The application will be hosting data in multiple languages so should have the ability to switch
between languages where appropriate by country.
Accessible The application should comply with the W3C Web Accessibility Initiative. It should work with screen-
reader software, have sufficient contrast between foreground and background colours so that
people who are colour blind can read the text.
Link checking Product data will include hyperlinks to external resources on third party websites over which WBCSD
and CDSB will have no control. The application should be able check if one of these links becomes
broken and flag it to the system administrator or moderator.
Gamification
The web application will need to be engaging for a range of users. WBCSD would like the developer
to explore how we can use the concepts of gamification to encourage users to engage with the
application.
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API WBCSD would like to explore the possibility making the data held in the RPD available to ESG
Software Providers and other external applications through an (open) API.
Big data Integrating big data to automatically identify new reporting provisions, legalisation under
consultancy, perspective law, discover patterns, correlations and reporting trends and collecting
new reporting provisions for moderation could be an interesting development to be investigated.
Data trends and External data
There are a number of organisations who are collecting data on the reporting methodologies used
by companies. These include the CDP, CSR Hub, GRI, IIRC, SASB and others. WBCSD also collects data
each year on trends in sustainability reporting through the Reporting Matters project. This data
could be synthesised used to demonstrate reporting trends by subject or sector.
