roles - Show-your-Heart/ShowYourHeart-docs GitHub Wiki

These are roles that users can have. Each role represents an organisation and has related functionality:

Governance admins work for the governing organisation (i.e. their Organisation is "Show your Heart").

There can be one or several Governance admins.

They have permissions to use all functionalities of the tool, and they also are responsible for:

• Create Network admins
• Managing the master data (e.g. legal entity types, industry sectors).
• Maintaining the core set of indicators.
• Curating the complete set of indicators defined within the tool.
• Specifying ESG accounting methods in the tool, based on the definitions provided by the Network administrators.

Network admins are representatives of a network of social and solidarity economy (e.g. REAS Navarra, XES, Social Enterprise NL).

One network is managed by only one Network admin.

One Network admin manages one or more networks.

They are responsible for:

• Defining the ESG accounting methods outside of the tool, and then requesting the Governance administrators to specify the methods within the tool.
• Supporting the ESG accountants while they conduct the ESG accounting of their organisation.
• Validating the data introduced by the ESG accountants while applying the ESG accounting methods.
• When the auditing process is the responsibility of the network, the same user can be assigned the role of Auditor (see notes for V3, below).

ESG accountants are representatives of the organisations conducting the ESG accounting. Typically, the ESG accountants represent organisations that are members of a network of social and solidarity economy. They hold a position within the organisation that entitles them to collect and provide information about the organisational performance and impact (e.g. financial accountants, ESG accountants, sustainability officers, CSR managers, impact managers, or any other member of the management or the secretariat).

One ESG accountant manages only one organisation.

One organisation is managed by only one ESG accountant.

They are responsible for:

• Filling in the single stakeholder surveys.
• Deploying the multiple-stakeholder surveys.
• Correcting the data of the ESG account or providing evidences of their accuracy during a auditing process.

Visitors are unregistered users of the tool. Typically they are the representatives of an organisation that wants to conduct ESG accounting. of the organisations conducting the ESG accounting. They can only:

• Request the registration of the organisation.
• Request a network to let them apply a method offered by that network.

Survey respondents are those stakeholders that belong to a stakeholder group that is targeted by an ESG accounting method survey. For instance,

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Notes for V3

Let’s keep in mind that the tool will support two types of impact measurement methods:

• ESG accounting is what REAS prescribes to their members. These methods cover many topics that are applicable to any organisation, with their corresponding indicators, but then they do not go very deep into the measurement. The person applying the ESG accounting method is referred to as ESG accountant.
• Social impact analysis will be supported in the next version. This type of method is typically based on a theory of change that explains how an organisation uses some input to conduct certain activities that produce some output, that is expected to produce some outcome and that this, in turn, is expected to produce some impact. The person applying the Social impact analysis method is referred to as Social impact analyst. We will generalise both types of methods as Impact measurement methods, and both types of users as Impact managers. But in this version we only use ESG accounting and ESG accountant for the sake of simplicity.

Additionally, there will be another role when we implement auditing functionality:

• Auditors are professionals who are entitled to verify the accuracy of impact report ESG account data. They can either be certified freelancers, members of a consultancy or auditing firm, or technical staff of a network of social and solidarity economy in charge of this duty. They are responsible for:
  • Identifying data within an ESG account that are either outliers or suspicious or error or fraud.
  • Requesting supporting evidence to ESG accountants when necessary.
  • Requesting the correction of data that is not accurate.
  • Providing a statement of assurance when necessary.