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: beanland@wbcsd.org

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

Revision Number 262

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
Reporting

Description
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 The application being developed by the WBCSD and CDSB to guide
Database (RPD)
companies through the reporting landscape.
Reporting Landscape The project funded by the Gordon and Betty Moore Foundation to
Mapping
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
These are things which affect the degree of obligation of a particular
Requirements
provision. May include number of employees, financial/environmental
metrics, ownership type, corporate structure, stock exchange listing.
Business
Information provided by business that may influence the applicability,
Specifications/Profile 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 (forprofit), non-profit corporation (not-for-profit), cooperative.
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Sectors

Geographies

Products
Product Type

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.
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).
These are reporting provisions within the structure of the database.
Category identifying the nature of reporting provisions i.e. framework,
regulation, policy, standard, guidance.

User Requirements
Users and user roles
A number of potential users of the system have been identified including:
Users
Business users

Administrators
Reviewers

Contributors

Moderators

User role
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.
Administer the system, have permissions to add, delete, and modify all
page content and product data.
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.
These are WBCSD Global Network partners or organisations who input
the reporting provisions (products) and categorise them based on
guidance within the application.
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.

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
Business
user
Business
user

I need
To be able to see applicable
mandatory reporting provisions
To be able to see applicable
voluntary reporting provisions

Business Be guided through and

user
understand the process of
identifying reporting provisions
Business See what others use to report
user
and what they are reporting on
Business Understand the provenance of
user
reporting provisions
Business To be able to filter reporting
user
provisions
Business
user
Business
user

Save the results of my filters or

search
To be include my rationale for
choosing a particular voluntary
reporting provision
Business To be able to compile the
user
reporting provisions which are
applicable to me
Business You to tell me when a new
user
reporting provision that might
be relevant to my company is
added to the system
Business Know when the entry to the
user
database was last updated

Business
user
Business
user

To be able to flag Products

which I think need reviewing
To know if any of the reporting
provisions will help me report
against the UN Sustainable
Development Goals or other
international commitments

So that (or because)

I comply with the law

Comments

I can identify any reporting

provisions that may be
important to my organisation
I know why a particular
reporting provision may be
applicable
I can understand what is best
and common practice
I understand the development
of provisions and the versions,
amendments and updates
I can view reporting provisions
relating to specific subjects,
geographies etc.
I can revisit them
I can explain my reporting
process to management or
assurance providers

I comply with the law or keep

up with best practice

I know that the list of

reporting provisions is up to
date
The data in the system is
accurate and relevant
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

Figure 2: Business user workflow. This figure provides WBCSD's first ideas on how a business user might interact with the RPD.

Figure 3: Initial ideas for the Business user workflow for the proposed "Report Creation service"

As a
Contributor
Contributor

Contributor

Contributor

Contributor

Contributor

Contributor

Contributor

Contributor

Contributor

I need
To be able to login to
a secure area
To be guided through
the process of
entering and
categorising a new
reporting provision
To be alerted to
similar reporting
provisions to the ones
which I entered
The system to
automatically check
for duplicate records
at every stage of input
To submit the new
reporting provision for
approval
To be informed that
my reporting
provision has been
submitted for
moderation
To receive alerts that
my reporting
provision has been
published
To know if the data I
entered has been
used
To flag a reporting
provision which I think
is wrong, out of date
or irrelevant
To be able to
withdraw a reporting
provision I entered
incorrectly prior to
moderator approval

So that (or because)

I can enter a new
reporting provision
I make sure I dont
make any mistakes

Comments

I have a good
understanding of the
reporting landscape
I dont enter
something that
someone else has
already
It can be published
onto the system
I can track its progress
through moderation

I know that it has

been accepted

I can see the value of

entering reporting
provisions to the
system
I know the system is
up to date.

I dont waste the

moderators time

Figure 4: Initial user flow ideas for the data Contributor user. These will need to be refined and developed as the project progresses.

As a
Moderator
Moderator

Moderator

Moderator

Moderator

Moderator

Moderator

Moderator

Moderator

Moderator

Moderator

I need
To be able to login into a secure
area on the website
To be notified that a new
reporting provision has been
entered if applicable to me
To review all the reporting
provisions that are relevant to me

So that (or because)

I can find new reporting
provisions for moderation
I dont have to check
manually for new reporting
provisions
Keep up to date with the
reporting landscape and
data held within the DRP

To check reporting provisions

which have been submitted for
moderation
To understand product-product
relationships

New reporting provisions

entered are accurate and
credible.
I can check that products
are not duplicated and
understand why it has
been added
New reporting provisions
entered are accurate and
credible
New reporting provisions
appear online and the
system is up to date
The system reflects best
practice

To be able to amend any

reporting provisions which have
been submitted for my approval
Be able to approve and publish
online a new reporting provision
To reject reporting provisions
which I do not think were
appropriate and include rationale
for rejection
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
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
To review all the reporting
provisions that I have moderated
in the past

Comments

Reporting provisions
may be relevant based
on the Geographies,
subjects or sectors of
interest

So that I see the value of

the system to business

So that the data within the

system is verified and
accurate

So I can see historical

records and see
convergence in reporting
provisions

Figure 5: Moderator users flowchart ideas.

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As a
Reviewer

Reviewer

Reviewer

I need
To be able to browse a
list of reporting
provisions and apply
filters based on
geographic regions,
subject, sectors,
financial metrics,
environmental metrics
etc.
To be able to see
similar reporting
provisions by subject,
sector, or Geographies

To be able to share my
thoughts or comment
on different reporting
provisions

So that (or because)

I can see reporting
provisions in my areas
of interest

Comments

To understand
product-product
relationships, so I can
see a convergence or
divergence of
reporting provisions
I can guide others on
their choice of
reporting provisions.

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As a
System Admin

System Admin

System Admin

System Admin

I need
To be able to create,
edit or delete all
general page content
e.g. help, FAQs, about
To create, edit or
delete content of lists
such as product types,
organisation types,
subject and sectors,
Geographies.
To be able to perform
both input and
moderator user roles
without requiring a
separate login
To create, edit and
delete links between
subjects and sectors

System Admin

To manage all aspects

of user accounts

System Admin

To generate reports
on reporting provision
usage by sector,
subject, Geographies
To generate reports
on companies usage
of the system

System Admin

So that (or because)

I can keep general
content up to date.

Comments

they accurately reflect

international
standards, for
example the GICS
sector and industry
data
I can add create, edit
or delete / archive
reporting provisions

But I should be
informed of any
reporting provisions
that may be impacted
by my changes

I can provide an
interpretation of
reporting provisions
relevant to business
specifications
I can respond to
feedback and testing
through pilots and
development
I can monitor how the
system is being used

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
User
User
User

User

User
User
User

User

I need
To be able to reset my
password if I forget it
To be able to change
my password
To know if my
password is strong
enough
To know if my
username or
password are wrong
when trying to login
Deactivate my
account
To reactivate my
account if needed
To unsubscribe from
system alert and
notifications, any
newsletters or
mailings
To be able edit my
personal and company
or organisation profile

So that
I can login to the site

Comments

I can remember it

I can correct any

mistakes I made.

If I dont want to use

the system anymore
I can login again

System and Data requirements

Data requirements
The database will need to contain information about the following:
Object
Products
Product Type
Organisations
Organisation type

Subjects

Description
These are reporting provisions.
Category identifying the nature of reporting provisions (Products) i.e.
framework, regulation, policy, standard, guidance.
These are the organisations who produce and disseminate reporting
provisions (Products).
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.
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
These are things which affect the degree of obligation of a particular
Requirements
provision. May include number of employees, financial/environmental
metrics, ownership type, corporate structure, stock exchange listing.
Business
Information provided by business that may influence the applicability,
Specifications/Profile 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
Products
Products
Products

Relationship
Have at least one
Are produced by at
least one
May have one or
more

Products
Products

Cover one or more

Will have

Products

May be associated
with one or more

Products

May be associated
with other

Object
Product Type
Organisation
Subjects or subsubjects or sub-subsubjects
Geographies
A degree of obligation
and conditions
affecting relevance
and applicability

Qualifier

Conditional Requirements may

influence degree of obligation
and could include number of
employees,
financial/environmental
metrics, ownership type,
corporate structure, stock
exchange listing, sector

Sectors, Industry
Group, Industry
categories
Products

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Organisations
Organisations
Organisations

Companies

Companies
Companies
Sectors
Sectors

Users
Users

Users
Users
Users

Produce one or
more
Always have an
May be associated
with no, one or
more
Corporate
Structure
(holdings/incorpora
ted) may be
associated with one
or more
May be listed on
one or more
Have a defined
Maybe related to
many or no
May be associated
with no, one or
more
Are related to
May be interested
in many or no
May be interested
in one or many
May be interested
in one or many
May be interested
in one or many

Products
Organisation type
Geographies

Geographies

Stock exchanges
Sector, industry group
and industry
Subjects
Products

One Company
Subjects or subsubjects or sub-subsubjects
Geographies

Or one organisation

Products
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
Products

Data
Name
Summary/ Extract
Source link
Source reference

Publication date
Date updated
Provenance
Companies

Name
Number of
employees
Ownership type

Financial metrics
Environmental
metrics

Users

Sectors

Subjects

Geographies
Conditional
Requirements

Corporate Structure
Password
Name
Email
Status
Name
Description
Status
Name
Description
Status
Name
Description
Name
Type
Measure

Organisations

Comments
A summary of the reporting requirement and extract
from the relevant part of the document
A hyperlink to the original source
Cite sources of information that form part of the
provision and cross references within articles,
sections, chapters, and appendix.
For the specific provision
Input, moderation
To understand the development of provisions and the
versions, amendments and updates

limited and unlimited, private and public, limited by

guarantee, sole proprietorship, partnerships, limited
liability, cooperative
There will be a number of financial metrics which may
need to be captured for each company
There will be environmental metrics which need to be
captured e.g. GHG emission thresholds that influence
reporting
Holdings/Incorporated

e.g. company size, financial metrics, environmental

metrics etc.
The measure which makes it a requirement e.g. > 500
employees

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 screenreader 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.

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