Transactions and audit trail

At the heart of Klappir’s Sustainability Platform lies a powerful principle: all data is imported, managed, and analyzed on a transaction basis. Whether it’s a fuel purchase, electricity, waste pickup, travel record, or goods and services, every data point in Klappir is treated as a unique transaction. This approach ensures that sustainability reporting is not only accurate, but traceable, auditable, and ready for strategic insight.

By structuring data in this way, Klappir transforms raw inputs into a standardized, verifiable dataset. Each transaction is tagged to its source, such as an asset, legal entity, supplier, or process and enriched with relevant metadata like invoice numbers, quantities, time stamps, and categorization based on international standards (e.g., UNSPSC, NACS, GHG Protocol). This creates a solid foundation for analysis. Organizations can slice and compare performance across time periods, business units, or value chain segments with confidence. Emissions, resource use, financial metrics, and ESG indicators are all derived from granular, traceable inputs, not estimates or averages.

Moreover, this transaction-level structure enables a complete audit trail. Every data point can be traced back to its original source, ensuring full transparency and regulatory compliance. It also supports real-time anomaly detection, validation, and reconciliation, making your sustainability data not just reportable, but trustworthy. With Klappir’s transaction-based model, you’re not just collecting data. You’re building integrity into every report, insight, and decision.

This is sustainability intelligence down to the last detail.

In today’s operational and sustainability landscape, data alone is not enough, trust in data is what drives credibility, compliance, and impact. Regulatory frameworks require more than numbers, they demand proof. That’s where Klappir’s audit trail functionality becomes an essential part of the platform. At the core of Klappir’s Sustainability Platform is a transaction-based architecture. Every data point, whether imported from ERP systems, uploaded manually, or received from suppliers, is treated as an individual transaction. These transactions are timestamped, source-tagged, and traceable, ensuring a continuous and verifiable chain from source to disclosure.

Klappir’s ISAE 3000/type 2 certification, ensures that its data processing and reporting framework meets international assurance standards. This pre-audited foundation significantly reduces the time, cost, and complexity of third-party audits, as the platform already applies robust internal controls, validation rules, and traceable workflows. When sustainability statements are reviewed, auditors can rely on the Platform’s structured, verified data architecture, minimizing manual sampling and documentation requests. For companies, this means faster audit processes, fewer disruptions, and stronger confidence in the disclosures. As an added layer of support, Klappir provides Data Quality Control and gap analyses for sustainability statements, including verification of statement boundaries and consistency checks across all data points.

By this external auditors can rely on a pre-validated foundation, streamlining the assurance process. Together, these layers significantly reduce audit time, enhance reliability, and deliver confidence to stakeholders.

Klappir uses two types of classification, NACE Codes for companies and UNSPSC for products and services.

NACE Rev. 2.1 (Statistical Classification of Economic Activities in the European Community) is the European Union’s updated classification system for economic activities, replacing NACE Rev. 2, which has been in use since 2008. This revision introduces a more accurate and modern framework that better reflects today’s evolving economy, covering digital transformation, renewable energy, circular economy models, and emerging industries.

Tightly aligned with the EU Taxonomy Regulation, NACE Rev. 2.1 is a foundational tool for sustainability reporting, green finance, and regulatory compliance. It plays a critical role in helping companies determine which parts of their operations are environmentally sustainable, while also supporting ESG risk and performance mapping. As adoption rolls out across EU member states, businesses will need to review and potentially reclassify their NACE codes, update internal systems, and ensure full alignment with sustainability standards and audit frameworks.

The Klappir Platform supports NACE Rev. 2.1 tagging, analytics, and reporting, helping organizations ensure accurate classification, regulatory compliance, and future-ready sustainability disclosures with confidence and ease.

UNSPSC: (United Nations Standard Products and Services Code) is a global classification system for products and services, designed to support procurement, logistics, sustainability reporting, and supply chain analysis. With over 150,000 codes across a four level hierarchy, (Segment, Family, Class, and Commodity), UNSPSC enables precise and standardized tracking of purchases and transactions across industries.

This classification is essential for organizations seeking to improve transparency, monitor resource use, and align procurement with sustainability goals. UNSPSC also enhances comparability, making it easier to benchmark performance across suppliers and product categories. In sustainability, UNSPSC plays a key role in connecting transactions to environmental and social impacts. When integrated with emissions and resource data, it allows companies to quantify the footprint of every purchase.

The Klappir Platform fully supports UNSPSC tagging at the transaction level, enabling automation of ESG analytics, value chain reporting, and CSRD-aligned disclosures. As sustainable value chain becomes a regulatory and competitive priority, UNSPSC provides the structure needed to scale ESG efforts with confidence.

To maintain the integrity of Klappir’s ISAE 3000 Type 2 certification, all sustainability data, particularly emissions calculations must rely on the conversion factors and methodologies built into the Klappir Platform. If companies override these by using their own or suppliers’ factors, the pre-assurance framework is no longer valid, and the ISAE 3000 assurance can not be applied. This is essential to uphold audit traceability, comparability, and consistency.

Klappir’s certification is only effective when clients adhere to the verified data structure, ensuring external auditors can fully rely on the platform’s assurance ready foundation.