Value-Chain Data Collection Plan
Overview
Create a CSRD / ESRS value-chain data-collection plan aligned with EFRAG IG-2: value-chain map overlays, data-availability heat map, collection prioritization, supplier engagement, estimation methods, contract clauses, coverage justification, and annual refresh log.
What It Covers
- Value-chain map overlays for upstream, own-operations, and downstream nodes, consuming
program/value-chain-map.mdwhere available. - Node by ESRS topic data-availability heat map with data owner, source system, availability, data quality, frequency, gap, proxy method, remediation action, and target date.
- Data-collection prioritization using material IRO contribution and data feasibility, with Pareto tiers and ownership.
- Supplier engagement plan with letters, questionnaires, audit cadence, supplier segmentation, and escalation ladder.
- Estimation methodology log for proxies, industry averages, sector benchmarks, Scope 3 methods, uncertainty, and replacement with primary data.
- Procurement contract-clause appendix for sustainability data reporting, audit rights, flow-down, change notification, remedies, confidentiality, and data protection.
- Coverage justification memo explaining why the plan is sufficient for ESRS preparation principles and where residual gaps remain.
- Annual refresh log for nodes added, removed, re-scoped, and changed across reporting cycles.
Example Conversation
You: We have a CSRD program workspace with
program/value-chain-map.md, an IRO register, and a partial Scope 3 screening. Our biggest issue is supplier data. I need an EFRAG IG-2 data collection plan that explains what we can collect this year, where we need proxies, and how we justify coverage.Agent: I will use the value-chain map as the starting population, then overlay material IRO contribution and ESRS topics across upstream, own operations, and downstream nodes. The package will include the eight required outputs: value-chain map with materiality overlays, node by ESRS topic heat map, Pareto prioritization, supplier engagement plan, estimation methodology log, procurement contract clauses, coverage justification memo, and annual refresh log.
You: We already know Tier 2 battery suppliers will not provide worker or emissions data before year end.
Agent: I will mark those rows as partial or unavailable rather than inventing responses. For Scope 3, I will document the proxy or benchmark method, uncertainty, acceptability criteria, and replacement plan. The supplier engagement plan will include the questionnaire, audit or attestation cadence, escalation path, and contract-clause updates needed to improve primary data in the next cycle. After drafting, I will run
validate_value_chain_data_collection_planand address required missing items or record why they are not applicable.
Sample Output Excerpt
The excerpt below shows the style of the heat map, prioritization, and coverage reasoning produced by the skill.
Data-Availability Heat Map - Tier 1 Nodes
| node_id | segment | ESRS topic | datapoint_or_metric | availability | data_owner | source_system | data_quality | gap | proxy_or_estimate_method | remediation_action |
|---|---|---|---|---|---|---|---|---|---|---|
| VC-UP-001 | upstream | E1 | Scope 3 Category 1 purchased goods emissions | partial | Procurement Analytics Lead | Supplier portal + spend cube | medium | Supplier-specific activity data covers 62% of spend | Hybrid method: supplier-specific factors for strategic suppliers, industry-average emission factors for remainder | Issue Tier 1 questionnaire by Q2; add audit right to renewal contracts |
| VC-UP-014 | upstream | S2 | Value-chain worker grievance and remediation data | unavailable | Human Rights Due Diligence Lead | Supplier audits | low | Tier 2 battery suppliers do not provide worker grievance records | Proxy not used for incident counts; use risk-screening benchmark only for prioritization | Escalate through procurement owner and require corrective action plan |
| VC-DOWN-003 | downstream | E5 | Product end-of-life recovery data | estimated | Circularity Program Manager | Distributor reports | medium | Distributor recovery data is annual and incomplete by geography | Sector benchmark by product family with uncertainty note | Add distributor reporting clause and quarterly template |
Prioritization Logic
Tier 1 collection items are those with high IRO contribution and feasible collection. VC-UP-001 is Tier 1 because Scope 3 purchased goods emissions contribute materially to E1 and supplier leverage is high. VC-UP-014 is Tier 2 because S2 worker impacts are material but direct lower-tier data access is low; the plan uses due-diligence escalation rather than unsupported estimates.
Coverage Justification
The first-cycle plan covers 84% of upstream spend, 91% of estimated purchased-goods emissions, all own-operation sites, and 73% of downstream distributor volume. Residual gaps are disclosed for lower-tier worker data and distributor recovery data. Proxy methods are limited to emissions and circularity estimates where industry-average or sector-benchmark methods are acceptable pending primary data; worker incident counts are not estimated.
Extension Tools
validate_value_chain_data_collection_plan validates Markdown, text, or CSV-style drafts for a full value-chain data-collection plan or a scoped sub-deliverable. It can auto-detect the deliverable type or validate an explicit outputType.
Supported output types:
full_planvalue_chain_mapdata_availability_heat_mapprioritizationsupplier_engagement_planestimation_methodology_logcontract_clause_appendixcoverage_justification_memoannual_refresh_log
The validator checks ESRS 1 Section 63 and EFRAG IG-2 anchors, IRO traceability, value-chain segment coverage, heat-map fields, Pareto prioritization, supplier engagement cadence, estimation acceptability criteria, Scope 3 method alignment, contract-clause completeness, coverage sufficiency reasoning, refresh-log fields, and evidence / owner traceability. It returns OK / MISSING / WARNING lines and an overall PASS or INCOMPLETE result.
Getting Started
Upload or prepare the value-chain map, entity profile, material topics, IRO register, datapoint index, supplier list, Scope 3 screening, supplier code, procurement templates, and any prior data-collection or audit evidence. Tell the agent whether you need the full eight-output package or a scoped deliverable such as the heat map, supplier engagement plan, estimation log, contract clauses, coverage memo, or annual refresh log. The skill will draft the requested outputs, mark missing evidence with pending owner/source markers, and run validation before finalizing.