CSRD, ISSB or a voluntary report, written so that the numbers and the caveats arrive on the very same page.
Primary data out of tier one and tier two, and a plain statement of which part is still estimated from spend alone.
The file an external assurer will accept, prepared in advance, and somebody in the room when they question any of it.
Procurement, on-site generation and the arithmetic behind a credible net-zero date, including the years it does not bend.
Twenty minutes, and nobody quotes in it.
