List each sustainability dataset. Record whether an owner is assigned and, separately, whether anyone has actually reviewed the record. A named owner does not set reviewed. A reviewed dataset with no owner keeps its review evidence. Completing the matrix is not assurance.

Download the blank matrix. Keep carbon sources in the data pack. KPI ratios still need matching periods and denominators. Name the record holder before sending an evidence answer.

An owner is not a review

owner_assigned is yes or no. reviewed is yes or no. The two fields are independent.

owner_assigned yes means a named owner_role is filled. reviewed yes is allowed only when reviewer_role, review_date, review_evidence_location and the period checked are filled after someone actually checked the record.

A reviewed but unassigned dataset keeps its review evidence. Ownership and matrix completion remain incomplete. Do not erase or relabel an actual review as not done solely because no owner is assigned. Filling owner_role never sets reviewed.

Completing the matrix is not assurance, not SECR filing, and not coverage complete on the carbon data pack. Fictional reviewer roles in the example stay in the CSV. They are not a public article reviewer.

The matrix

Save a copy of the blank file and type into the copy. The files are plain CSV with no formulas and no emissions column.

Columns: dataset_id, dataset_name, source_system, period_start, period_end, units, data_status, owner_role, owner_assigned, reviewer_role, review_date, review_evidence_location, review_period_start, review_period_end, review_scope, reviewed, evidence_location, next_action, matrix_gap and note.

data_status is present, estimated, missing, not_applicable or unknown. not_applicable needs facts that the dataset truly does not apply. An arrangement gap such as no waste contractor is missing, not proof that an office produces no waste.

next_action is required while the owner is unassigned, the review has not been done, or the data is missing, estimated or unknown.

The blank file lists electricity bills, gas bills, transport fuel, waste transfers, headcount or FTE, and an optional commuting file. Point carbon sources at the data pack instead of copying it. KPI ratios still need matching periods and denominators.

Worked example: Northgate names owners

Northgate Services is fictional. The excerpt covers 2025.

Dataset Owner assigned Reviewed Status
Electricity bills Yes, office manager No Present. Review still outstanding.
Headcount / FTE Yes, office manager Yes, 10 March 2026, with review evidence for FTE-2025 Present.
Gas bills No Yes, with review evidence for the 2025 bills Reviewed and unassigned. Ownership remains incomplete.
Commuting survey No No Present. Owner and review outstanding.
Waste transfers No No Missing. No contractor is on file. The office still produces waste, so the row is not not_applicable.

The finance manager role in the example is a fictional CSV field. It is not a reviewer of this page.

Limits

Do not replace the carbon data pack, the KPI sheet or the policy owner field. Do not treat a named owner as a completed review. A named reviewer in this matrix is an operational role, not a published article byline.