Due Diligence and Reporting

Purpose of this module

The Due Diligence & Reporting module within NZC Portal is designed to support operating companies in preparing structured, credible, and audit-ready sustainability and carbon information for internal review, transactions, and external scrutiny.

The module brings together data quality, governance, targets, and reporting outputs into a single, controlled reporting layer.

What this module supports

This module enables users to:

• Demonstrate data quality, controls, and governance arrangements
• Support due diligence processes for investment, acquisition, or financing
• Produce structured report packs for internal and external stakeholders
• Maintain clear audit trails across sustainability and carbon data

Key inputs

The module typically draws on:

• Outputs from energy, carbon, Scope 3, and climate risk modules
• Governance information, including policies, roles, and responsibilities
• Target setting and progress tracking data
• Configuration aligned to reporting and disclosure requirements

Inputs are drawn automatically from across NZC Portal to ensure consistency and completeness.

Key outputs

The module produces clear, decision-ready outputs, including:

• Consolidated dashboards and management summaries
• Exportable report packs (e.g. PDF and spreadsheet outputs)
• Evidence packs supporting audits, transactions, and assurance
• Clear documentation of assumptions, methodologies, and data sources

Outputs can be generated at organisational, business unit, or reporting-period level.

How this module is used in practice

Typical use cases include:

• Supporting investor, lender, or buyer due diligence requests
• Preparing sustainability and carbon reporting packs
• Responding to audit and assurance enquiries
• Demonstrating governance and oversight of Net Zero and ESG activity

How this module fits within NZC Portal

The Due Diligence & Reporting module acts as a consolidation layer, bringing together verified outputs from across NZC Portal.

This ensures:

• 
  A single source of truth for reporting and disclosure
• Consistency across internal and external outputs
• Strong governance, traceability, and assurance readiness