From 91699b61ba09b96c1e132ccd8931b052c223fe72 Mon Sep 17 00:00:00 2001 From: xpl-odoo Date: Tue, 20 May 2025 12:35:51 +0000 Subject: [PATCH] [ADD] esg: document the main features X-original-commit: 6d050f66c68716b41f11a60bedacb519d7ccb04f --- content/applications/finance.rst | 9 +- content/applications/finance/esg.rst | 332 ++++++++++++++++++ .../finance/esg/employee-commuting-pivot.png | Bin 0 -> 8611 bytes .../finance/esg/product-unit-of-measure.png | Bin 0 -> 1910 bytes .../finance/esg/sex-graph-group-by.png | Bin 0 -> 8136 bytes 5 files changed, 337 insertions(+), 4 deletions(-) create mode 100644 content/applications/finance/esg.rst create mode 100644 content/applications/finance/esg/employee-commuting-pivot.png create mode 100644 content/applications/finance/esg/product-unit-of-measure.png create mode 100644 content/applications/finance/esg/sex-graph-group-by.png diff --git a/content/applications/finance.rst b/content/applications/finance.rst index afe4b763c4..636189bd59 100644 --- a/content/applications/finance.rst +++ b/content/applications/finance.rst @@ -6,7 +6,8 @@ Finance .. toctree:: - finance/accounting - finance/expenses - finance/payment_providers - finance/fiscal_localizations + finance/accounting + finance/expenses + finance/payment_providers + finance/fiscal_localizations + finance/esg diff --git a/content/applications/finance/esg.rst b/content/applications/finance/esg.rst new file mode 100644 index 0000000000..75a533f3bd --- /dev/null +++ b/content/applications/finance/esg.rst @@ -0,0 +1,332 @@ +=== +ESG +=== + +The ESG (Environment, Social, and Governance) app helps you automate ESG data collection by +integrating with apps like Accounting, Fleet, Payroll, and Employees. It pulls data from your +operations to build your ESG reports, based on legal and sustainability reporting requirements, +while giving you a real-time view of your emissions and other key ESG metrics. + +Carbon footprint +================ + +The carbon footprint tool automates emissions tracking by collecting data from accounting records +(purchases, expenses, etc.) and employee commuting activity, and supports manual inputs. Emissions +are updated in real time, allowing for continuous monitoring and reporting. You can: + +- Track your daily environmental impact. +- Evaluate the immediate effect of your reduction actions. +- Prioritize targeted changes. +- Continuously monitor and refine your sustainability strategy. + +.. admonition:: Emissions (kgCO₂e) formula + + `Activity data` × `Emission factor` + +Activity data sources +--------------------- + +The following data sources are used: + +- :ref:`Accounting ` +- :ref:`Fleet ` +- :ref:`Manual inputs ` + +.. _esg/accounting: + +Accounting +~~~~~~~~~~ + +Odoo collects activity data from journal entries posted to expense and asset accounts. These +include: + +- Fixed assets +- Expenses +- Other expenses +- Cost of revenue + +Only these account types are considered for carbon footprint calculations, in line with the *Bilan +Carbone* methodology. + +.. _esg/fleet: + +Fleet +~~~~~ + +Odoo calculates commuting emissions using data from the Fleet and Employees apps. + +.. admonition:: Employee commuting emissions formula + + `Days` × `Home-work distance` × `2` × (`Number of office days` / `7`) × `Vehicle model CO₂ + emissions` + +To ensure accurate calculations: + +- Define the average number of days per week the employees commute to the office by going to + :menuselection:`ESG --> Configuration --> Settings` and filling in the :guilabel:`Weekly Office + Attendance`. +- Set the emissions of each vehicle model by going to :menuselection:`Fleet --> Configuration --> + Models`, selecting a model, and entering its :guilabel:`CO₂ Emissions`. +- Set each employee's home-to-work distance by opening the :guilabel:`Employees` app, selecting an + employee, and filling in the employee's :guilabel:`Home-Work Distance`. + +.. note:: + The employee vehicle's :guilabel:`Start Date` and, if applicable, :guilabel:`End Date`, are used + to calculate the emissions. Ensure they are set by opening the :guilabel:`Employees` app, + selecting an employee, and clicking the :guilabel:`Cars` smart button. + +To access the employee commuting emissions pivot table, go to :menuselection:`ESG --> Collect --> +Employee Commuting`. + +.. image:: esg/employee-commuting-pivot.png + :alt: The employee commuting emissions pivot table + +To add the data to the emitted emissions, click :guilabel:`Add Emissions`, define the +:guilabel:`Emissions Period` that should be covered, and click :guilabel:`Save`. + +.. _esg/manual: + +Manual input +~~~~~~~~~~~~ + +You can manually enter emissions for activities that not tracked automatically (e.g., employee +lunches, waste, etc.). To do so, go to :menuselection:`ESG --> Collect --> Emitted Emissions` and +click :guilabel:`New`, then: + +- Name the activity. +- Select a :guilabel:`Date`. +- Select an :guilabel:`Emission factor`. +- Enter a :guilabel:`Quantity`. + +Once saved, the entry appears under :menuselection:`ESG --> Collect --> Emitted Emissions` and is +included in the carbon footprint report. + +Emission factors +---------------- + +An emission factor is a coefficient that indicates the rate at which a specific activity emits +greenhouse gases into the atmosphere. + +Source database +~~~~~~~~~~~~~~~ + +Import the data from a certified emission factors database by going to :menuselection:`ESG --> +Configuration --> Source Databases`. Click :guilabel:`Download` on the `ADEME +`_ database to import its emission factors and sources. + +Main components of an emission factor +~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ + +Source +****** + +Each emission factor is assigned to a scope, following the GHG Protocol: + +- Scope 1 – Direct emissions (e.g., fuel burned on-site or in company vehicles) +- Scope 2 – Indirect emissions from purchased energy (e.g., electricity or heat) +- Scope 3 – All other indirect emissions across the value chain (e.g., purchased goods, travel, + waste) + +Scopes can be structured hierarchically (parent-child) for more detailed categorization, such as +"Scope 3: Others Indirect > Purchased Goods > Electronics". + +Uncertainty +*********** + +Uncertainty represents the potential margin of error in an emission factor. It reflects how precise +or reliable the factor is when estimating emissions for a given activity, based on the quality of +data, assumptions used, and calculation methodology. + +It helps you assess the confidence level of the emissions data used in the reporting. + +Compute method +************** + +The compute method determines whether emissions are calculated using physical quantities (e.g., kg, +liters, units) or monetary values (e.g., € spent). In physical mode, the system uses the quantity +from the transaction (e.g., 10 units × :abbr:`EF (emission factor)` per unit). In monetary mode, it +uses the transaction amount (e.g., €500 × :abbr:`EF (emission factor)` per €). + +Gas emissions lines +******************* + +Each emission factor can include multiple gas emission lines, representing the different greenhouse +gases involved in the activity. The ESG app includes the six main gases from the Kyoto Protocol — +CO₂, CH₄, N₂O, HFCs, PFCs, SF₆ — each with a predefined Global Warming Potential (GWP) used to +convert them into a common unit: CO₂-equivalent (kgCO₂e). + +.. tip:: + Add more specific gases by going to :menuselection:`ESG --> Configuration --> Gases`. + +Each gas line can be linked to an activity type such as production, transport, or use, allowing for +detailed breakdowns in your emissions reporting. + +The final emission factor value is the sum of all these gases’ emissions converted into +CO₂-equivalents. + +Assignation rules +~~~~~~~~~~~~~~~~~ + +Assignation rules allow emission factors to be automatically applied to relevant activity data based +on specific criteria: the product, partner, and/or account involved in the transaction. + +.. example:: + You have assigned an emission factor to the *Zenith Pro Computer* product and later receive a + vendor bill for 150 units; the system automatically applies the assigned emission factor, + multiplying the emission factor's emissions (kgCO₂e) by 150. + +To define assignation rules on emissions factors, go to :menuselection:`ESG --> Configuration --> +Emission Factors` and select an emission factor. Under the :guilabel:`Assignations` tab, click +:guilabel:`Add a line`, and select a record for one or more of the following attributes: +:guilabel:`Product`, :guilabel:`Partner`, and :guilabel:`Account`. + +All attributes have to match for the rule to be applied. + +.. important:: + Ensure the unit of measure set next to the product's :guilabel:`Cost` matches the emission + factor's :guilabel:`Unit of Measure`. + + .. image:: esg/product-unit-of-measure.png + :alt: A product's unit of measure + + If the field is not displayed, go to :menuselection:`Accounting --> Configuration --> Settings` + and enable the :guilabel:`Units of Measure & Packagings` option. + +.. tip:: + Accounting journal entries with a missing emission factor can be found by clicking + :guilabel:`Emissions to define` under the :guilabel:`Collect Emissions` card on the dashboard. + +Rules priority +************** + +When multiple assignation rules match, Odoo prioritizes the most specific rule based on the +following criteria: + +#. Attribute specificity: Odoo first evaluates rules by the most precise attribute, following this + priority hierarchy (from most to least specific): + + #. Product + #. Partner + #. Account + +#. Attribute count: if multiple rules share the same level of attribute specificity, Odoo then + considers the number of attributes in the rule. The rule with more attributes defined will take + priority. + +.. example:: + **Example 1** + + *Emission factor #1 assignation rule* + + .. list-table:: + :header-rows: 1 + + * - Account + - Partner + - Product + * - *Any Account* + - *Any Partner* + - **Zenith Pro Computer** + + *Emission factor #2 assignation rule* + + .. list-table:: + :header-rows: 1 + + * - Account + - Partner + - Product + * - *Any Account* + - **Digital Den** + - *Any Product* + + Given the assignation rules above, all products purchased from **Digital Den** will be assigned + emission factor **#2**, except the **Zenith Pro Computer** product, which will be assigned + emission factor **#1**. + + + **Example 2** + + *Emission factor #1 assignation rule* + + .. list-table:: + :header-rows: 1 + + * - Account + - Partner + - Product + * - *Any Account* + - *Any Partner* + - **Zenith Pro Computer** + + *Emission factor #2 assignation rule* + + .. list-table:: + :header-rows: 1 + + * - Account + - Partner + - Product + * - *Any Account* + - **Digital Den** + - **Zenith Pro Computer** + + Given the assignation rules above, any purchased **Zenith Pro Computer** will be assigned + emission factor **#1**, except if purchased from the **Digital Den**, which will be assigned + emission factor **#2**. + +Apply retroactively +******************* + +Once your emission factors are configured with assignation rules, you can also apply them +retroactively to past activity data. + +To do so, go to :menuselection:`ESG --> Configuration --> Emission Factors`, select an emission +factor, and click :guilabel:`Assign`. Select an :guilabel:`Application Period`, and, if desired, +enable the :guilabel:`Replace existing assignations` option. + +.. tip:: + Apply emission factors in bulk by selecting multiple emission factors in :icon:`oi-view-list` + list view and clicking :icon:`fa-cog` (:guilabel:`Actions`) :menuselection:`--> Assign Emission + Factors`. + +Sex parity and pay gap +====================== + +Sex parity tracks the distribution of sexes across the workforce, such as comparing women and +men in technical vs. administrative roles, permanent vs. temporary contracts, different office +locations, or management vs. non-management positions. + +These insights, based on employee data, are essential for CSRD reporting under ESRS S1 and will also +support future VSME standards. + +To view a company's sex parity and pay gap measures, set the sex of each employee by opening the +:guilabel:`Employees` app and selecting an employee. Under the :guilabel:`Private Information` tab, +select the employee's :guilabel:`Gender`. + +The pay gap is calculated using the wages set on the employees' Payroll contracts for the same jobs. + +.. admonition:: Pay gap formula + + ((`Average male salary` – `Average female salary`) / `Average male salary`) × `100` + +Access the measures by clicking :menuselection:`ESG --> Measure --> Sex Parity / Pay Gap`. + +.. tip:: + Use the different :ref:`Group By ` options to break down the data by + :guilabel:`Leadership Level`, :guilabel:`Department`, :guilabel:`Job Position`, + :guilabel:`Contract Type`, or :guilabel:`Country`. + + .. image:: esg/sex-graph-group-by.png + :alt: The sex parity graph filtering options + +Initiatives +=========== + +Go to :menuselection:`ESG --> Act --> Initiatives` to access all the :doc:`Project +<../services/project>` features, and start taking action on your impact. You can estimate CO₂ +savings for each task, track progress, and assign team members with deadlines. + +.. note:: + Estimated CO₂ reductions do not immediately lower your carbon footprint. 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