Risks and benefits of using End-User Computing

Key benefits and risks of using EUCs to manage sustainability data.

Around 50,000 companies will soon need to report on their sustainability performance under the EU’s Corporate Sustainability Reporting Directive (CSRD). Their reporting will need to conform to the new European Sustainability Reporting Standards (ESRSs) and will be subject to assurance. These changes present significant data challenges for many businesses. The CSRD requirements highlight the need for many businesses to invest in software that embeds their corporate sustainability data into an automated control environment, thereby reducing risks both for the company and its auditor. However, large-scale changes in data management technology take time to plan and implement. So, in the short term at least, many companies will continue to rely on EUCs to collect, manage, and analyze their sustainability data. While EUCs offer some benefits for managing sustainability data, they also bring significant risks. This paper outlines the key benefits and risks of using EUCs to manage sustainability data and provides guidance for organizations to address them.