Sustainability data traceability in enterprise digital reporting

The article develops an organizational and methodological approach to ensuring sustainability data traceability in enterprise digital reporting. Drawing on academic research and institutional guidance, it distinguishes traceability from data accuracy and identifies three interrelated dimensions: informational, procedural, and control-managerial. Traceability is defined as the capacity to identify the source of an ESG indicator, reconstruct its transformations, establish accountability, and verify the approved disclosure. The approach integrates data governance and risk-based internal control through a sequence linking sources, data operations, risks, controls, evidence, and reported indicators. A risk-control matrix covers five reporting stages: collection, transfer, processing, verification and approval, and disclosure. An electronic indicator passport records reporting boundaries, calculation methods, source versions, corrections, responsible persons, and evidence of approval. Direct and reverse tracing are proposed to test the completeness of data flows and the reproducibility of disclosed indicators. Implementation follows five stages: indicator identification, mapping information flows, risk assessment and control design, introducing indicator passports and procedures, and performance evaluation. Evaluation criteria comprise information coverage, independent reproducibility, change control, and timely resolution of discrepancies. The approach can be adapted for enterprises with varying levels of digital maturity, including those with controlled electronic registers. Its methodological contribution lies in combining data provenance, organizational accountability, and verifiable controls within a coherent reporting process. The approach awaits empirical validation; its effects on reporting quality, preparation time, and control costs require further investigation. Keywords: ESG data, data traceability, digital reporting, enterprise sustainability, data governance, risk-based control, internal control, electronic indicator passport.