Field notes
Evidence binders that assurance reviewers actually open
Folder structures, naming conventions, and ownership notes that keep ESG evidence usable under time pressure.
An evidence binder is not a dump of emails. Reviewers look for a clear path from a disclosed number to the source worksheet, then to the system extract or meter reading that fed it.
Use a three-layer structure: disclosure reference, calculation file, and source extract. Name files with the metric code and reporting period so replacements do not break links during the review.
Ownership notes matter in multi-entity groups common among Taiwan listed companies. Each folder should state who refreshes the file and when the last refresh occurred.
During readiness reviews we often find duplicate versions of the same GHG workbook. Archive superseded files outside the binder the assurance team will receive.