SUSTINA_CAB

SUSTINA is a product designed for businesses impacted by the introduction of Greenhouse Gas protocol (GHG) reporting.
The application runs both as a desktop solution and as a hosted service (React back-office on AWS).

The application is currently seeking ISO 9001 certification.
This repository contains the detailed product documentation to be submitted for certification and is safe for public consumption.

Not sure if your business is affected / needs SUSTINA - a good starting point are our background documents.

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What does SUSTINA allow businesses to do?

🚀 Carbon Accounting Solution Strategy for SMEs

This document summarizes our planned approach to developing a carbon accounting solution, addressing the key challenges and suggestions raised regarding data, target market, guidance, and competition.

Product Vision

The challenge for most SMEs who are involved in sustainability topics is the ability to create an accurate and possibly live view of the carbon footprint. The challenge of creating a consolidated view of Financial Accounting and Business Activity reporting together in a unified format is a formidable one.

graph TD
    subgraph "Stage 1: Input & Intelligence (The Missing Piece)"
    Raw[Raw GL Data] --> NLP[AI/NLP Engine]
    IFRS[IFRS Taxonomy DB] --> NLP
    NACE[NACE Codes DB] --> NLP
    NLP --> Suggest[Suggestion Engine<br/>'Server Cost' matches 'IFRS: Tech Expense'<br/>'Software Dev' matches 'NACE: 62.01']
    end

    subgraph "Stage 2: Human Review (The Current GUI)"
    Suggest --> Human[User Review Grid]
    Human -- "Accept/Override" --> Approved[Approved Model]
    end

    subgraph "Stage 3: Delivery (What we just built)"
    Approved --> Generator[XBRL Generator]
    Generator --> ZIP[Final ZIP Package]
    end
    
    style NLP fill:#f9f,stroke:#333,stroke-width:2px
    style Generator fill:#bbf,stroke:#333,stroke-width:2px

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Strategy Summary Table

Focus Area	Our Strategic Approach	Key Benefit to SMEs
1. Conversion Factor Database	We are building a proprietary factor library by aggregating, curating, and standardizing data from multiple reputable sources (e.g., UK DESNZ/EPA, IPCC). Our system includes logic to automatically select the correct factor based on geography and activity, ensuring proper version control and transparency.	Auditability & Simplicity: Ensures factor consistency, proper version control, and eliminates the need for SMEs to be data experts.
2. Target SMEs	We target two groups of European SMEs: 1. Supply-Chain Driven B2B (clients demand Scope 3 data due to CSRD) and 2. GSG-Conscious Growth SMEs (seeking competitive advantage/investment).	Commercial Imperative: Motivation is driven by client demands and market competitiveness, mitigating the risk of relaxed direct EU regulations.
3. Scope/Boundary Guidance & Consultancy	We use a guided, automated onboarding flow based on the GHG Protocol. This flow asks simple questions to help SMEs define their initial Scope 1, 2, and Material Scope 3 boundaries. Optional advisory services are available for audit readiness.	Low Cost & Efficiency: Most SMEs can self-serve the setup, keeping costs down while providing expert support for validation and high-stakes reporting.
4. Competitor Analysis	Thorough analysis of leaders like myclimate and Watershed informed our focus. Our solution prioritizes simplicity, quick setup, and automated data ingestion (e.g., accounting system integration).	Usability & Actionability: We provide clear, actionable reduction insights alongside the footprint calculation, helping SMEs achieve cost savings and efficiency gains.
5. Supplier Impact / Scope 3 Engagement	We are integrating a unique Supplier Data Request Portal directly into the platform. This allows our SME client to send a standardized, minimal data request (e.g., total spend, key material use) to their top suppliers, gradually moving from Spend-Based Factors to more accurate Activity/Supplier-Specific Data.	Granularity & Action: Solves the core Scope 3 data challenge by enabling iterative data improvement without overwhelming the SME or their suppliers, differentiating us from basic spend-based tools.
6. Market Demand Pressure	The solution is designed to quickly generate the standardized reports and data formats required by the SME's key external parties: Large Customers (for Scope 3), Banks/Lenders (for sustainable financing), and Investors/Stakeholders.	Revenue Protection & Access to Capital: Helps the SME meet due diligence requirements, secure financing, and retain major contracts by providing verified data on demand.

Core Value Proposition

Our core value proposition is transforming complex, expert-driven GHG accounting into a simple, self-service, and commercially relevant tool for the average SME.

• Upload or create data relevant to:

  • Corporate identity and structure
  • Bulk upload or manual mapping of general ledger codes to industry standards (currently EU/NACE Rev. 2)
  • Additional features to be added…

• Calculate GHG liabilities based on uploaded data

• Track KPIs associated with sustainability, comparing targets against actuals

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Supplier Impact Assessment

SUSTINA provides functionality for businesses to evaluate how their suppliers contribute to, or detract from, their overall GHG performance.

This feature allows organizations to:

• Map supplier data against recognized GHG standards (e.g., NACE Rev. 2 industry codes, emissions categories, social compliance benchmarks).
• Quantify supplier impact by integrating procurement and supply chain information into GHG liability calculations.
• Identify high‑risk suppliers whose practices may negatively affect sustainability KPIs.
• Track improvements over time, enabling businesses to monitor supplier performance and demonstrate progress in GHG reporting.

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Stakeholder Response Capability

SUSTINA equips businesses to respond effectively to GHG-related requests from customers, shareholders, investors, financiers, and insurers.

Key benefits include:

• Transparent reporting
  Generate clear, standardized GHG disclosures aligned with recognized frameworks (e.g., NACE Rev. 2, ISO standards), ensuring stakeholders receive consistent and credible information.

• Evidence-based communication
  Use uploaded and mapped data to demonstrate how sustainability KPIs are tracked, calculated, and verified, reducing ambiguity in external reporting.

• Risk and liability assessment
  Provide quantified insights into GHG liabilities, including supplier impact, enabling financiers and insurers to evaluate exposure with confidence.

• Customer and investor assurance
  Show proactive management of sustainability performance, strengthening trust and competitive positioning in markets where GHG compliance is a differentiator.

• Audit-ready documentation
  Maintain a repository of structured, certification-ready records that can be shared with regulators, auditors, or rating agencies on demand.

By consolidating GHG data into a single platform, SUSTINA helps businesses not only meet stakeholder requests but also turn compliance into a strategic advantage.

By incorporating supplier impact into GHG assessments, businesses gain a more complete view of their sustainability footprint and can make informed decisions about procurement, partnerships, and compliance.

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IFRS and NACE - CHart of Accounts, Financial Reporting AND Economic activity

A unique selling point is the capability to leverage the business entities knowledge of their chart of accounts employed in financial reporting and to use the same general ledge codes ni a mapping to the nace codes

flowchart LR

  %% Finance
  subgraph FIN["Finance"]
    TX["Posted Transactions"]
    GL["General Ledger Accounts"]
  end

  %% Mapping Layer
  subgraph MAP["Mapping Layer"]
    COA["Chart of Accounts"]
    IFRS_CODES["IFRS Reporting Codes"]
    MAP_IFRS["IFRS Mapping Table (maps GL account to IFRS code)"]
    MAP_ECON["Activity Mapping Table (maps GL account to Activity code)"]
  end

  %% Data Platform
  subgraph DATA["Data Platform"]
    ENR_IFRS["Enriched Ledger with IFRS codes"]
    ENR_ECON["Enriched Ledger with Activity codes"]
    COMBINED["Combined Financial + Activity Dataset"]
  end

  %% Sustainability
  subgraph ESG["Sustainability"]
    METRICS["ESG Metrics (GHG, Energy, KPIs)"]
    REPORTS["IFRS Sustainability Disclosures"]
  end

  %% Flows
  TX --> GL
  GL --> COA
  COA --> MAP_IFRS
  COA --> MAP_ECON
  MAP_IFRS --> ENR_IFRS
  MAP_ECON --> ENR_ECON
  ENR_IFRS --> COMBINED
  ENR_ECON --> COMBINED
  COMBINED --> METRICS
  METRICS --> REPORTS


  TX[Transactions] --> GL[GL Accounts]
  GL --> COA[Chart of Accounts]
  COA --> M1[IFRS Map]
  COA --> M2[Activity Map]
  M1 --> E1[Ledger + IFRS]
  M2 --> E2[Ledger + Activity]
  E1 --> C[Combined Dataset]
  E2 --> C
  C --> Metrics[ESG Metrics]
  Metrics --> Reports[Reports]

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