Data collection is a very time-consuming activity and requires collaborative efforts. It should be a customised and unique process for the organisation and therefore remains a fairly flexible element in the sustainability reporting process. Therefore, there is no strict GRI standards but only suggestions and recommendations on how to carry out the data collection process for ESG reporting. The data collection process is however a highly important step as it often determines the content and the quality of the reporting in terms of data accuracy and reliability, hence GreenCo suggests the following steps below to ensure an effective data collection process to be adopted.