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2 changes: 1 addition & 1 deletion _posts/2025-10-19-audit-ready-backend-esg.md
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Expand Up @@ -35,7 +35,7 @@ The following is a concise blueprint with Rails examples that generalize to mode

An audit-ready backend makes evidence routine. Each reported figure carries a path back to its inputs, the transformations applied, and the approvals recorded; re-running the process should produce the same result. **In 2023, 98.6% of S&P 500 companies** issued sustainability reports, so expectations have shifted from narratives to verifiable numbers. CSRD moves disclosures to XHTML with Inline XBRL, using the ESRS taxonomy, so figures are tagged and machine-navigable. EFRAG’s materials (including the non-authoritative IG 3 datapoint list) illustrate the breadth of tagging: materiality filters what is disclosed, but the underlying data must be structured and linkable.

![`Diagram showing five pillars: traceability, access control (RBAC/RLS), versioning & immutable logs, configurable ESG logic, and retention & evidence bundle—supporting an audit-ready backend`](.https://i.imgur.com/4OM3Z2T.png)
![`Diagram showing five pillars: traceability, access control (RBAC/RLS), versioning & immutable logs, configurable ESG logic, and retention & evidence bundle—supporting an audit-ready backend`](https://i.imgur.com/4OM3Z2T.png)

**Audit readiness** should be integrated into the architecture and workflow from the start, not added later as an afterthought:

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