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#1620 Mandate Measured vs. Modelled Data Differentiation and Telemetry Lineage in Measurement (MEAS) [GreenOps] change request pending

Amend MEAS at Levels 2–6 to explicitly require recording data provenance, distinguishing direct measured telemetry from modelled/spend-based estimates, and governing sustainability data quality.

CR Raised in consultation with global GreenOps industry groups.

Problem Statement

SFIA 9 Measurement (MEAS) defines general measurement frameworks but does not address a fundamental failure mode in sustainability reporting: blending direct measured operational data with modelled estimates or spend proxies without clear labelling. This leads to unverified public disclosures, drifting baselines, and an inability to explain year-on-year variations.

Proposed Change

Amend MEAS descriptors across Levels 2–6:

  • Level 2 (Assist): Collects operational metrics (energy, utilisation) and accurately records whether data is directly measured or estimated.
  • Level 3 (Apply): Validates consumption data and maintains clear labels distinguishing measured telemetry from modelled calculations.
  • Level 4 (Enable): Defines baselines and measurement method statements; establishes data quality controls and audits the proportion of measured vs. modelled data in reporting.
  • Level 5 (Ensure, Advise): Designs enterprise-wide sustainability measurement frameworks, keeping an evidence register with full data lineage and data quality standards.
  • Level 6 (Initiate, Influence): Sets organisational policies for measurement integrity, data lineage, and assurance standards behind external environmental claims.

Rationale

  • Operationalises the GreenOps principle: "Separating measured from modelled data has to start with the people who collect it."
  • Essential for auditability, regulatory ESG reporting compliance, and baseline integrity.

 

Note: More than 36 jurisdictions globally are actively adopting or aligning their corporate disclosure regulations with the IFRS Sustainability Disclosure Standards (ISSB) to create a global baseline for climate and sustainability reporting. Beyond the UK, the EU, and Australia, numerous other countries have formally finalised their approach to adopt or closely align with these rules, including Brazil, Canada, Chile, China, Hong Kong, Japan, Malaysia, Mexico, Nigeria, Qatar, and Turkey. Additionally, nations such as Singapore, South Korea, India, and Indonesia are in advanced stages of implementing ISSB-aligned frameworks. View official implementation maps and country-by-country data on the IFRS Foundation Jurisdictional Profiles page.

Proposed change applies to Measurement

Current status of this request: pending