Once a disclosure is audited, its lineage decides.
It is not the collection tool that decides whether a sustainability disclosure holds up, it is the lineage per value. That is the same requirement the Finance Data Fabric is built for — which is why ESG sits inside the finance model rather than beside it.
Because it gets audited like finance.
An ESG figure and a saving have the same problem: without a recorded starting value and without lineage per value, neither can be evidenced.
On the consolidation scope
The same entities, the same structure, the same additions and disposals as in the group accounts. An ESG disclosure on a different scope is not comparable.
Lineage per value
Where the figure came from, in which version, at which collection status. Not as an appendix but on the value itself.
An owner per disclosure
Who owns it, who approved it, against which rule. Assurance is a statement by a person, not by a tool.
Correction and restatement
An audited disclosure is not overwritten. It is corrected, with a reason, a date and an effect on the prior period.
The point is not that FinanceOS understands sustainability better than a specialist tool. The point is that the evidence chain an audited disclosure needs already exists in the product model.
What this domain is responsible for.
The same stations as a posting.
This is not an analogy but the same mechanism: a disclosure passes through the stations the product already runs for financial matters.
01 · Collection
Source, period, method
02 · Lineage
Where the value came from, in which version
03 · Period boundary
Collection period against reporting period
04 · Owner
Who owns the disclosure
05 · Approval
Assurance by authority
06 · Audit
Internal and external, on the same file
07 · Evidence
The evidence chain at the reporting date
08 · Correction
Restatement with reason and effect
Where this domain appears on the horizontal axis.
A domain on its own is a responsibility. It becomes visible where a business record runs through it.
Measurement stays where it happens.
FinanceOS measures no emissions and replaces no sustainability tool. It carries the evidence that turns a measurement into an auditable disclosure.
Your ESG tool
Collection, factors, domain logic.
Your operational systems
Consumption, quantity, movement.
Your auditor
Assessment and assurance.
FinanceOS
Scope, lineage, owner, evidence.
We claim no ESG domain depth we do not have. What we contribute is the evidence discipline of accounting — and for an audited disclosure that is the scarce part.
What is verified in the product in this domain today
Lineage and audit trail
Verified in the product
Lineage per value, history per version and an audit trail per approval — from the shared foundation.
A disclosure with an owner
Pilot or validation
The disclosure as a case with an owner, approval and file.
ESG figures on the scope
In active development
The figure view across the consolidation scope.
What is not marked, we do not claim.
Maturity per capability is stated on the product status page. What we can evidence today
Which of your sustainability disclosures would cost you most in an audit today?
Bring one whose derivation you would have to explain. Thirty minutes, and afterwards you know which stations of the evidence chain are missing.