A CSR programme holds

  1. the consolidation approach used for the GHG inventory

  2. the person ultimately responsible for the GHG inventory

  3. the key dates related to the GHG inventory including

    1. the base year end date e.g. 30 June 2022

    2. the target year end date

    3. the first year of legacy data end date

    4. the inventory locked date end date - the date up to which the GHG inventory data is correct and should not be changed