SmartSuite for the ESG Controller
The ESG Controller applies financial-control discipline to sustainability data: controls over data collection and calculation, reconciliation to source systems, assurance readiness and the internal control over sustainability reporting that CSRD and ISSB-aligned regimes expect.
What you own
- Design and operate controls over ESG data collection and calculation
- Reconcile ESG metrics to source systems and financial data
- Own the internal control over sustainability reporting
- Prepare ESG data for limited and reasonable assurance
- Document methodologies, estimates and judgements
- Coordinate with finance on integrated and connected reporting
Where the role sits
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Reports to
Direct reports
Works closely with
GRC processes
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Owns
accountable for the process
Touches
contributes or approves
Depends on
consumes its output
How SmartSuite helps, suite by suite
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Suites that serve this role
How SmartSuite supports this role
ESG. Holds ESG metrics with source links, calculation records and reconciliation status so every number has a control behind it.
Compliance management. Manages ESG reporting controls in the same control library as financial controls, with testing and evidence.
Internal audit. Prepares assurance-ready evidence packs for internal and external auditors.
Reporting. Reports control status and data readiness for each disclosure cycle.
Industry reference
COSO's Achieving Effective Internal Control over Sustainability Reporting (2023) applies the 2013 framework to ESG data, which is the controller's core reference. CSRD requires limited assurance of ESRS disclosures, ISSB IFRS S1 requires connected financial and sustainability information, and California's SB 253 requires assurance of emissions data, so ISAE 3000 and ISSA 5000 define what evidence auditors will need.
Financial institutions carry additional Pillar 3 ESG and SFDR data obligations; listed companies in all sectors face the prospect of ESG controls being evaluated alongside SOX-style internal control; public bodies and healthcare systems apply the same discipline where they report against GRI.
In their words
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