ESG E-BOOK

How to Manage
ESG E-book | v 1.0

ESG Reporting:
The Ultimate Guide
E-BOOK

Table of Foreword

Chapter 1 | What ESG data do I need to include in an annual report?

2

Contents Chapter 2 | Who needs to be involved in ESG reporting? 10

Chapter 3 | How do I gather and consolidate ESG data from around

the business? 12

Chapter 4 | How do I ensure data integrity when creating an ESG report? 14

Chapter 5 | How do I merge operational, financial, and regulatory data

together for ESG reporting? 16

Chapter 6 | How long should I earmark for pulling my ESG report together? 18

Chapter 7 | What are the auditing requirements for ESG reporting? 20

Chapter 8 | Are any other mandates disrupting the annual reporting process? 22

01
Foreword
Environmental, social and governance (ESG) reporting is getting serious. Businesses are
under increasing pressure to provide clear, consistent and comparable sustainability
data—not just for their own benefit, but for that of the communities that they serve,
the regulators that they answer to and the investors that they depend on for continued
growth. The drive for change is clear.

Investors lack trust in ESG reports

From a growth perspective, the demand for greater trust in ESG reporting is painfully
apparent. 90% of the 1,000+ ordinary investors who responded to a Workiva survey said
that they find it hard to trust business’s ESG claims at face value. A further 62% shared
that they find it challenging to assess whether companies are doing better than their
peers in terms of environmental and social impacts.

02
In Europe, there’s a feeling that the non-financial reporting directive (NFRD) that’s currently
in place isn’t going far enough. The reality is that there is no such thing as “non-financial”
sustainability data—missed targets across the board on ESG criteria have financial impact,
whether that be from investors, regulators, unhappy employees adding the cost of churn,
or striking employees grinding operations to a halt. While standard-setters need to step up
and help with comparability, ultimately much of the onus falls on businesses to strengthen
trust with investors.

Standard setters and regulators are making ESG a priority for finance leaders

The creation of an International Sustainability Standards Board (ISSB) at COP26, the UN’s
2021 United Nations Climate Change Conference, has drawn a clear line in the sand. By
consolidating several of the diverse ESG reporting standards landscape, it will mean that
businesses no longer have to navigate such a complex mesh of measurement frameworks,
guidance, protocols, rankings, indices, and standards. It will simplify the reporting
process—but it will also reinforce the responsibility placed on the shoulders of reporting
teams to ensure the delivery of truly accurate ESG disclosures.

At COP26, Erkki Liikanen, Chair of the International Financial Reporting Standards (IFRS)
foundation emphasised that, “capital markets can have an essential role to play in reaching
net zero. But that can only happen when sustainability information is produced with the
same rigour, assurance of quality and global comparability as financial information.”

03
This global shift towards greater standardisation, and towards applying the control
and rigour found in the finance world on a much more disparate data problem, echoes
developments already in motion across a relatively ESG-mature Europe. In the EU,
organisations will soon need to adhere to requirements stemming from the new EU
Taxonomy and the proposed Corporate Sustainability Reporting Directive (CSRD). In the
UK, recommendations from the climate-focused Task Force on Climate-Related Financial
Disclosures (TCFD) are being added to the existing landscape of social and governance
reporting requirements.

ESG is entering the office of the CFO. But there’s still a lack of clarity about the details.
Companies know that ESG will likely end up forming part of their annual report—but they’re
not clear on who needs to be involved in the process, what data needs to be collected, how
to ensure data integrity, and the best way to prepare to incorporate both structured and
unstructured data sources. They may also have established processes in place, or know
which frameworks they want to use—but will be uncertain about how they will align with
incoming standards and expectations, and how they will be sure that their process won’t
introduce risk or create inefficiencies.

04
This is an era of change that’s mired in uncertainty. To navigate it, businesses need to
be prepared for the unknown. They need processes that foster harmonious collaboration
between data mature finance teams and ESG teams that have likely spent less time
working with the same controls systems as their counterparts in finance. They need
seamless integration of people, process and data that enables them to find their north star
and embed trust in the process. And they need flexibility and control that will enable
them to future proof both their ESG and annual reporting processes against further
inevitable change.

This e-book answers some of the biggest questions that we hear about ESG reporting. Our
aim is to arm you with straightforward information that will help prepare and safeguard
your business so that when change happens, you’re ready. Ready to impress investors
with reports they can trust. Ready to simplify complex regulatory demands. And ready to
experience all of the benefits offered by robust ESG reporting practices—from employee
retention and productivity uplift all the way to strong top-line growth.

05
CHAPTER 1

What ESG Right now, for European companies that ESG plays a direct role in top-line growth

data will need to comply with the Non-Financial

Reporting Directive, there is a lack of
through strengthening corporate
governance. It acts as a magnet for

I need to
clarity on how to report on sustainability the best talent who want to work for a
and what methodologies are required. The company that matches their own ethics—
CSRD and will likely introduce specific according to The Cone Communications

include in
rails that will go some way to addressing Millennial Employee Study, 64% of
this issue in the EU. Likewise, the Financial millennials won’t take a job if their
Reporting Council’s recommendation employer doesn’t have a strong corporate

an annual to use standards from the Sustainability

Accounting Standards Board alongside the
social responsibility (CSR) policy. This is
backed up by a Workiva survey of 1,000+

report?
TCFD framework will provide reassurance ordinary investors that revealed how nearly
to UK firms and their investors. three-quarters (72%) of 18-34-year-olds
want to know whether a company lives up
The move towards greater standardisation, to their social and moral beliefs before they
control and rigour is being driven by invest in them.
the need for greater transparency. This
transparency fosters trust in data that
makes ESG such a critical business
success factor.

06
Opaque or inaccurate ESG reports can negatively impact the • Community: Perhaps closest to the corporate social
bottom line, whether through seeding distrust among investors responsibility element of reporting, this covers societal
or by causing regulatory and legal interventions. Transparent factors, including employment figures (and exposure to
ESG reports with clear, consistent data make the business more strikes, for example), an ethical supply chain, and political
appealing to partners, customers and investors alike. and geopolitical exposure

For organisations to build stronger relationships with investors,

they need to demonstrate accountability by reporting It’s also key to include risk reporting, forward-looking
consistent, trustworthy data. This data includes information statements including climate transition planning, and
that relates to: information about how your business is tracking against its
KPIs in the final report.
• Low-carbon transition: Use of renewable energy sources,
clean technologies and carbon emission data as it relates
to KPIs
Specific KPIs to track against top-level business
• Equality: Gender and diversity split can no longer satisfy strategies can be found on the next page, alongside
investors, and it won’t satisfy ESG reports. Investors are information about how finance and ESG teams
also interested in how executive pay links to sustainability can work together to build a clear and compelling
goals. Pay gaps need to be reported on and taken into picture of the company’s performance.
account, for instance, alongside seniority and length of
time at the company

07
Examples of how finance and ESG teams can work together to drive key business strategies

EXAMPLE STRATEGY EXAMPLE KPIS FINANCE TEAM ROLE ESG TEAM ROLE

Boost top-line growth • Revenue • Accurately report metrics (historical and • Evaluate opportunities for growth with
• # Products forecast) executive management and board
• # Customers • Providing insight into drivers needed to
• # RFP responses achieve goals

Reduce cost • Cost saving • Accurately report metrics (historical and • Pinpoint opportunities with key
• Decrease in carbon emissions forecast) stakeholders for cost savings
• Provide insight into drivers needed to
achieve goals

Prepare for low-carbon • Carbon pricing analysis • Identify the connection between low-carbon • Advise/oversee process for climate risk
economy • Energy usage - waste & water initiatives and the impact on enterprise testing and business continuity
valuations, cost of capital, etc. • Prepare report and alignment to global
• Integrate non-financial and financial reporting for standards for climate
relevant stakeholders

Gain sustainable • Increase passive income • Facilitate the relevant financial reporting needed • Identity drivers and opportunities for capital
finance opportunities investment for bond stakeholder • Prepare gap analysis for reporting and
• Partner with ESG teams to facilitate the flow of response to third-party rating agencies
ESG data need-ed for bondholders and
stakeholders

Advance talent • Turnover rate • Offer opportunities for involvement in ESG • Partner to determine metrics and
attraction and • Employee engagement scores reporting integration and initiatives, and support messaging
retention • Internship to full-time conversion partnership between ESG and finance

Protect and build brand • # of third-party recognitions • Maintain error-free financial reporting and robust • Advise on brand positioning
reputation • % of shared voice internal controls • Develop strategy for ESG brand and
• # of unique visitors to ESG website • Partner with ESG and other stakeholders to reputation management
and report position finances, capital structure, etc., as a
• Length of time on ESG website strategic part of brand reputation
and report
08
Additional ESG data considerations

Remember to consider your wider ecosystem Maintain control of frameworks

It’s important to note that the data doesn’t just come from One important consideration needs to be which frameworks
within the company itself. All those within a company’s you use for your ESG reports. You may already have
ecosystem, such as supply chain and channel partners and established frameworks, or you may want to bring in
providers, form part of the reporting process. something new. You should be able to use frameworks
that make sense for your business and that enable you to
Each aspect of the above can impact the finances of the align with investor needs while maintaining full compliance
company—industrial action halts production; association with local and global standards. You should feel like you’re
with a toxic supplier impacts reputation; a reliance on fossil in control of all aspects of the process at all times. The
fuels will ultimately result in fines. ESG covers all facets technology you use to support your ESG reporting should,
of investor demands with transparency through data (and therefore, allow for flexibility and have proof points that
therefore trust) at the centre. demonstrate its ability to scale.

Understanding your wider ecosystem and being able to

convey its impact as it relates to your business is one of the
hardest parts of the ESG reporting process. The final report
should indicate progress towards targets, allowing investors
and stakeholders to assess the pace of change across
specific parts of the business instead of having to look at
binary yes/no options.

09
CHAPTER 2

Who needs It’s important to address the elephant in Involving a wider group of teams

to be involved the room. The proposed directives around

incorporating sustainability into the annual
and departments throughout the
business demands collaboration and an

in ESG
report will involve a heavier workload, understanding of each of their roles and
making what is already a complicated responsibilities. Creating a framework
process more complex. Integrating new around input, throughput and output

reporting?
data sources throughout the business will simplify the process and ensure
(especially an increase in non-financial consistency and trust in the resulting
information), and new stakeholders into reports.
annual financial reports naturally brings
strain. The broad roles and responsibilities of both
finance and sustainability teams can be
However, this is a temporary pain point. seen in the previous section. But who else
The commercial and operational success needs to be involved?
factors associated with demonstrating
consistent and comparable sustainability
data far outweigh this initial pinch.

10
Human resources
Human resources plays an important role—diversity and inclusion quotas sit
high on the agenda for potential talent and existing employees. Early-stage
consultations also explore the need for UK companies to disclose on a ‘comply or
explain’ basis whether they meet their board diversity targets.
Critically,
Legal, risk and compliance
While not a new addition to the annual reporting process, there will be an everyone
increase in workload for the legal, risk and compliance teams. The need for more
information against an increasing number of regulations will inherently involve
more data and analysis.
involved needs to
Design
understand their
The design teams charged with making the reports digestible will form an integral
part of the process. If there are endless cycles of edits, it will slow down their
role—and be able
ability to deliver. to collaborate
Board Engagement and Executive Team
Finally, everyone around the boardroom table—whether an ESG leader or not—
with ease.
has a key role to play. Crucially, the CFO needs to ensure that all teams become
part of the process. Collaboration is key, and establishing a circle of trust will
optimise the process.

11
CHAPTER 3

How do I Data sprawl is a thorn in the side of ESG Start with a materiality assessment

gather and reporting. The first step is conducting a materiality

assessment to determine the

consolidate
Feeding into annual reports is a mammoth organisation’s priorities, defining what is
task. It involves many stakeholders important to operations and which ESG
across multiple disconnected teams— story needs to be told. This should also

ESG data
from the sustainability and corporate include double materiality so you’re not
communications teams to investor just considering the effect of climate
relations, auditors and more. change on finance and corporate activities,

from Gathering and consolidating all this data

but the effect of finance and corporate
activities on climate change. Organisations

around the
from all the right parties can be a challenge can then consider who to involve.
if the right tools and processes are not in
place. The key is collaboration. Everyone When identifying who needs to be part of

business? involved must be able to work across

silos and develop effective channels of
communication.
the process, it’s crucial to also consider
their role. Are they sharing specific input?
Or are they more heavily involved? Then
you can establish how best to engage
with them and how to open up clear and
consistent lines of communication.

12
Data collection is often a time-intensive part of annual that one central platform, but all data within the platform
reporting. Teams have to search across a multitude of can be linked. When data is updated in one place, it
unaligned systems to dig out the data required and send it automatically updates everywhere. Reporting teams can
manually to those creating the report. This is inefficient and be confident in the consistency of the data, and they don’t
introduces risk through version control issues. need to spend as much time reviewing and correcting
information.

Integrate data and processes Establishing a single source of truth for all financial and
By gathering data for the annual report within one non-financial information is vital. Organisations cannot do
centralised platform, businesses are able to achieve greater this if systems remain siloed. Companies must take steps
control. This isn’t a platform that equates to a grouping of to connect disparate teams and open up effective channels
unstructured elements; it’s new technology that integrates of communication. If they do not, they risk failing to deliver
work streams and creates efficiency. With clear data wholly transparent reports. More importantly, they risk
lineage, organisations can quickly and efficiently establish a failing to rebuild trust.
single source of truth for all the ESG data gathered from the
many teams involved in the annual reporting process.

By using technology that unites teams, processes and

workflows, gathering data from across the business ESG materiality
becomes simpler. Not only does all work take place within
assessment guide
READ MORE

13
CHAPTER 4

How do I Three words: Process integration

ensure data centralisation,

collaboration,
Perhaps the biggest challenge in reporting
is ensuring consistency. Without this, there

integrity
can be little trust from investors in the
automation. veracity of reports, while also bringing the
risk of regulatory fines through incorrect

when
Collectively, these will overcome the disclosures.
challenges around version control,
consistency and transparency of Centralisation creates the consistency

creating an data. Importantly, once workflows are

established, these will work seamlessly
and significantly speed up the process of
that builds the essential trust. By having
all work take place within one integrated

ESG report?
location, everyone can collaborate in the
developing the annual report. same workspace with everything tracked,
and everything linked.

14
Real-time collaboration
Real-time collaboration creates a single source of truth for Time that would otherwise be spent checking for (and
all data. It offers transparency and accountability, negates amending) errors can be directly invested in the business.
miscommunication and confusion, and breaks down silos. Individuals can use this time to grow their own skills and
It allows everyone involved in the creation of an ESG report analyse the findings rather than coordinating the data in
to understand their role. This is essential when considering the first place.
the increase in teams involved around the business.
However, a word of warning: automation requires
Report contributors need to know what information they auditability. If the connections and framework that are
need to provide, when and in what format. Without this intended to reduce error aren’t properly controlled, risk not
integrated process, and without minimising risk associated only re-enters the equation, but it can become embedded
with version control issues, the integrity of the final report within these processes. Automation therefore demands
can be compromised. Technology will always need human the right controls to ensure it remains a help rather than a
involvement to ensure operations run smoothly. hindrance. It should remove risk and regulatory compliance
problems, not introduce new challenges.

Automation
Automation eliminates the risks associated with manual
processes for complex tasks, while bringing the ability to
dynamically create fresh, ad hoc reports. High-risk, time-
ESG Technology Guide:
intensive processes—such as sharing spreadsheets over Future-Proof Your Reporting
email—are automatically synchronised. This not only reduces
errors but it also saves time for those creating the report. READ MORE

15
CHAPTER 5

How do The simple answer for this is consistently Build trust into your reporting process

I merge and transparently. The first step to addressing these

challenges lies in enabling collaboration

operational,
In practice, this means enabling between siloed teams. Creating a report
collaboration and the right workflows. with disconnected paper trails is an
Organisations are likely to struggle to unnecessarily time-consuming, painful and

financial and
merge data from different departments overly complex task.
together without centralised workflows—
particularly when connecting data of The software upon which workflows

regulatory mature finance teams with others

who have yet to touch financial
operate must reflect the expanse of data
sources that inform an ESG report. One

data together
reporting workflows. way to address this is by using a platform
that centralises all work and integrates the
It’s very difficult to gain this critical insight reporting process.

for ESG if you’re reliant on risky manual processes,

if there’s no way to bridge the gap between
siloed teams and if you lack visibility of
Merging data consistently and in real
time is key to transparent, trustworthy

reporting? the entire end-to-end reporting process.

Transformation is necessary.
ESG reporting. And this trust fosters the
confidence investors are looking for.

16
Truly embedded trust demands the seamless
integration of people, process and data.
Businesses must make sure that everyone
involved in developing ESG reports not only
buys into a collaborative, centralised model
but understands their role in it. This requires
education across teams, the individuals
contributing to centralised reporting workflows,
as well as the implementation of the right tools to
set the business up for success. Without these,
organisations are more likely to continue to face
challenges with ESG reporting and may struggle
to gain stakeholders’ trust.

17
CHAPTER 6

How long Too often, when asking “how long?” the Reporting requirements will continue to

should I hidden question is really “when’s the latest

I can get started?” While this approach can
change, and new transparency guidelines
will become mandates, of this we can

earmark for
help structure priorities, it can expose a be sure. As such, systems must be
business to risk in the event of unexpected future-proofed in anticipation of further
delays. When compliance and regulation mandates, with the tools in place to handle

pulling my
are involved, this risk is magnified. the changes coming down the line.

When it comes to reporting sustainability

ESG report metrics, the answer to when when--to a

greater or lesser extent--is now. Now is
Align your processes ahead of time
The onus needs to be placed on

together?
the time to ensure that you have the tools reconfiguring existing processes to ensure
and structures you need to report data that the business will smoothly deliver
that can be trusted. Investors, consumers the trustworthy, audit-ready reports being
and stakeholders are demanding greater demanded.
transparency and trust in reporting. It is a
key differentiator in where investment is
being made and can’t be ignored.

18
Such transformation relies on minimising the risks that As such, when asking how long, the answer is that you
exist in manual, siloed workflows that can lead to errors and shouldn’t need to extend your existing annual reporting
delays. The best way to tackle this is through automation timelines. By preparing now, you can reallocate time spent
that links data, both structured and unstructured, across all on tasks that currently demand a lot of attention (including
documents included in the process. This is the easiest way data collation, verification and managing inconsistent
to achieve consistency. communication between teams) to value-added initiatives.

It also requires strong leadership. A wide pool of teams

will need to contribute to the reporting process; they
need a North Star. Strength is also found in using the right
technology to establish the best processes and systems
available.
Stop worrying about how to
accommodate more work within your
Prepare now, save time later already-limited timeframes—start
In the longer term, the time spent preparing both people
thinking about how transforming the
and processes will deliver strong returns. It will lead to
fewer errors, greater employee satisfaction and improved
way you work will allow you to use
transparency, and will drastically shorten the reporting your time more effectively.
cycle, which means that more time can be spent on
upskilling teams and providing deeper analysis of the data
within the report.

19
CHAPTER 7

What are Investors face challenges in trusting Therefore, an audit-ready report relies on

the auditing corporate reports around issues related

to sustainability and social responsibility.
consistent, wholly trusted, transparent
information based on a single source

requirements
False biases caused by companies of truth. This visibility needs to be
greenwashing through reporting only the comprehensive across the entire company.
positives create opacity for those looking

for ESG
to invest in businesses that match both Flawless audits depend on collaboration
operational expectations and clients’ For those responsible for the eventual
personal ethics. delivery of ESG reports (primarily the office

reporting? At the source of this is the perception

that organisations aren’t being held to
of the CFO), getting it over the line relies
on collaboration. As an increasing number
of data points will need to be integrated,
account—this is driven by inconsistencies all stakeholders must become part of the
in data and a lack of transparency. The ESG process.
regulations and standards in development
will go a long way to address this and thus
will help establish confidence among
investors and stakeholders alike.

20
Of course, once established, the right The only thing we can be certain of is change.
processes will significantly shorten the time to More mandates are all but inevitable. The
create audit-ready ESG reports—removing the question is what you’re doing to face the
need to intensely check for inconsistencies, challenge of change head on. The only
adjust errors and ensure version control workable answer is to develop a strategy and
across a wide range of incoming sources, use technology that is flexible and scalable.
platforms and formats. A centralised, The traditional approach—reactively bolting-
automated platform will significantly optimise on technologies and processes to address
this process while reducing the element of risk each new mandate—is unsustainable. It
and error. causes bloat, introduces risk, and ultimately
fails to align with the market shift towards
For those involved in the report creation, developing connected and standardised
building assurance and confidence in their reporting processes.
ability to be audit-ready will free resources
for more analysis on the data. This brings To build trust and transparency in your
significant rewards to the business by allowing data, you need to have visibility over the
the CFO to upskill those in their team who entire reporting process. You need greater
would otherwise have been spending too long accountability, traceability and transparency.
on the administrative side of compliance. And you need to make more efficient use of
Crucially, the implementation of the right the limited time that you have to collate and
technologies must start immediately to relieve report on an expanded and more complex set
pressure on teams both now and in future. of data. That’s only possible with true end-to-
Creating seamless, integrated workflows end process transformation.
will enable collaboration and shorten the
timescales for creating audit-ready reports.

21
CHAPTER 8

Are any Change is a constant when it comes to process, just like the CSRD is set to do.

other the demands put on the annual reporting

process. And change isn’t just limited
Companies must decide how to handle
this disruption. They either bolt on a point

mandates
to ESG. The European Single Electronic solution to address the mandate’s specific
Format (ESEF) regulation is another clear needs, knowing that they will be able to
example. Already in place in Germany and achieve compliance without bringing any

disrupting
Austria for the 2020 report, ESEF will be additional improvements to the annual
compulsory across the rest of Europe for reporting process, or they take the time
the 2021 report. It mandates the use of to rethink how their entire end-to-end

the annual XBRL® tags and Inline XBRL® file formats

with the aim to make annual reports
process works.

reporting
machine readable and, therefore, more The crux of this decision is whether they
easily accessible. believe that their teams are overstretched,
that their tech stack is bloated and difficult

process? But where there are benefits—primarily

how ESEF increases transparency for
investors—there are also challenges
to manage, and whether their annual
reporting process is at its breaking point.
Even if it hasn’t reached that point yet, are
for reporting teams to address. ESEF they willing to risk walking right up to the
has disrupted the annual reporting edge?

22
Why ESEF is more complex than it looks If, instead, the reporting teams have control of the entire
Looking specifically at ESEF, it could be easy to bolt on a end-to-end annual reporting process, and if they know that
solution that helps with XBRL tagging and file conversion. their data are consistent and tagging is watertight, then
If you take the mandate at face value, that’s pretty much all they can avoid this pain. They can file their ESEF-compliant
that’s needed to comply. Under the surface, however, there’s report early and keep their investors happy.
more at play. As one example, consider that your auditors
will now need to review the XHTML file. Converting from Future-proofing the annual reporting process
PDF to XHTML carries some risk and could inadvertently
introduce errors and waste time during the last mile of The impact of ESEF should be considered within the
the reporting process. XHTML shouldn’t be seen as just broader context of changes—both expected and not yet
another file type—it needs to be considered as the ultimate known—to the annual reporting process. We know the
source of truth. implications of the CSRD—there will be an increasing
number of contributors to the annual report, companies
ESEF adds more steps to the annual reporting process, will need to flawlessly execute the merging of non-financial
which, in turn, means that more time will need to be added and financial data and more responsibility will be landing at
to the end of the established annual reporting process. So, the feet of the CFO. But we don’t know the specifics of any
if there are errors or inconsistencies identified during the further inevitable mandates. This makes future-proofing
final review, these steps will need to be repeated. The file annual reporting processes a priority.
will need to be sent back to design to be reconfigured...and
reconfigured...and reconfigured again.

23
 Bolting on solutions to a reporting framework isn’t an approach that will deliver
sustainable, long-term value. It will cause delays, inefficiencies, endemic long-term
disruption and, ultimately, bloated operations.

Instead, think about how you can achieve transparency and data consistency, and Get in touch to talk
make better use of your limited resources.
about how our ESG
Look at the changes arriving now—they are a catalyst to building long-term
foundations for consistent, compliant reporting processes.
solution can help
your organisation
LEARN MORE

About Workiva

Workiva Inc. (NYSE: WK) simplifies complex work for thousands of organisations worldwide.
The information contained herein is proprietary to Workiva and cannot be copied, published, or distributed without express prior written consent.
Customers trust Workiva’s open, intelligent, and intuitive platform to connect data, Copyright 2021 Workiva Inc. Workiva is a registered trademark of Workiva Inc. All rights reserved.

documents and teams. The results: improved efficiency, greater transparency and less risk. XBRL™ and iXBRL® are trademarks of XBRL International, Inc. All rights reserved. The XBRL™/® standards are open and freely licensed by way of the XBRL
International License Agreement. Our use of these trademarks is permitted by XBRL International in accordance with the XBRL International Trademark Policy. workiva.com | info@workiva.com