The hardest part of EINF reporting isn’t understanding the requirements , it’s finding the data. Organizations often discover that the information exists but is spread across dozens of departments, systems, and file formats. Here’s where to look for each pillar.
Environmental data sources
| Data point | Typical source |
|---|---|
| Energy consumption | Utility invoices, ERP energy module |
| GHG emissions | Calculation from activity data + emission factors |
| Water consumption | Water utility bills, meter readings |
| Waste generation | Waste management contractor reports |
| Raw materials | Procurement records, supplier declarations |
For emissions calculations, ensure you are using up-to-date emission factors from recognized sources such as DEFRA or the GHG Protocol. Outdated factors are one of the most common audit findings.
Social and employee data sources
Most social data lives in your HRIS or payroll system: headcount, contracts, absenteeism, training hours, accident reports. Work organisation data (working hours, remote work policies) may require HR policy documents. If your company operates across multiple countries, ensure that local HR teams report using consistent definitions and units.
Human rights and anti-corruption
These are typically qualitative disclosures based on corporate policies, compliance programs, and internal audit reports. Check your legal and compliance departments for due diligence procedures and whistleblowing records. Even if your company has not experienced incidents, you must describe the policies and mechanisms you have in place.
Diversity data
Board composition data comes from the board secretary. Pay gap analysis requires payroll data segmented by gender and job category. Companies subject to both the EINF and upcoming CSRD requirements should align their diversity data collection now, as CSRD demands even more granular breakdowns.
Common pitfalls
- Data scattered across departments , No single team owns all EINF data
- Inconsistent units , Energy in kWh vs MWh, waste in tonnes vs kg
- Missing historical data , Year-over-year comparisons require at least two years
- No evidence trail , Auditors need to trace every number to a source document
How Dcycle helps
Dcycle acts as a central hub for all EINF data. Connect your ERP, upload invoices, assign data collection tasks to each department , everything flows into a single platform with automatic unit conversion and evidence linking. Our automated data collection eliminates the manual consolidation that causes most errors and delays. Request a demo to see how it works.
