[ADD] esg: document the main features

closes #13890

X-original-commit: 91699b6
Signed-off-by: Xavier Platteau (xpl) <[email protected]>

Author: xpl-odoo

content/applications/finance.rst

@@ -6,7 +6,8 @@ Finance
 
 .. toctree::
 
-    finance/accounting
-    finance/expenses
-    finance/payment_providers
-    finance/fiscal_localizations
+   finance/accounting
+   finance/expenses
+   finance/payment_providers
+   finance/fiscal_localizations
+   finance/esg

content/applications/finance/esg.rst

@@ -0,0 +1,332 @@
+===
+ESG
+===
+
+The ESG (Environment, Social, and Governance) app helps you automate ESG data collection by
+integrating with apps like Accounting, Fleet, Payroll, and Employees. It pulls data from your
+operations to build your ESG reports, based on legal and sustainability reporting requirements,
+while giving you a real-time view of your emissions and other key ESG metrics.
+
+Carbon footprint
+================
+
+The carbon footprint tool automates emissions tracking by collecting data from accounting records
+(purchases, expenses, etc.) and employee commuting activity, and supports manual inputs. Emissions
+are updated in real time, allowing for continuous monitoring and reporting. You can:
+
+- Track your daily environmental impact.
+- Evaluate the immediate effect of your reduction actions.
+- Prioritize targeted changes.
+- Continuously monitor and refine your sustainability strategy.
+
+.. admonition:: Emissions (kgCO₂e) formula
+
+   `Activity data` × `Emission factor`
+
+Activity data sources
+---------------------
+
+The following data sources are used:
+
+- :ref:`Accounting <esg/accounting>`
+- :ref:`Fleet <esg/fleet>`
+- :ref:`Manual inputs <esg/manual>`
+
+.. _esg/accounting:
+
+Accounting
+~~~~~~~~~~
+
+Odoo collects activity data from journal entries posted to expense and asset accounts. These
+include:
+
+- Fixed assets
+- Expenses
+- Other expenses
+- Cost of revenue
+
+Only these account types are considered for carbon footprint calculations, in line with the *Bilan
+Carbone* methodology.
+
+.. _esg/fleet:
+
+Fleet
+~~~~~
+
+Odoo calculates commuting emissions using data from the Fleet and Employees apps.
+
+.. admonition:: Employee commuting emissions formula
+
+   `Days` × `Home-work distance` × `2` × (`Number of office days` / `7`) × `Vehicle model CO₂
+   emissions`
+
+To ensure accurate calculations:
+
+- Define the average number of days per week the employees commute to the office by going to
+  :menuselection:`ESG --> Configuration --> Settings` and filling in the :guilabel:`Weekly Office
+  Attendance`.
+- Set the emissions of each vehicle model by going to :menuselection:`Fleet --> Configuration -->
+  Models`, selecting a model, and entering its :guilabel:`CO₂ Emissions`.
+- Set each employee's home-to-work distance by opening the :guilabel:`Employees` app, selecting an
+  employee, and filling in the employee's :guilabel:`Home-Work Distance`.
+
+.. note::
+   The employee vehicle's :guilabel:`Start Date` and, if applicable, :guilabel:`End Date`, are used
+   to calculate the emissions. Ensure they are set by opening the :guilabel:`Employees` app,
+   selecting an employee, and clicking the :guilabel:`Cars` smart button.
+
+To access the employee commuting emissions pivot table, go to :menuselection:`ESG --> Collect -->
+Employee Commuting`.
+
+.. image:: esg/employee-commuting-pivot.png
+   :alt: The employee commuting emissions pivot table
+
+To add the data to the emitted emissions, click :guilabel:`Add Emissions`, define the
+:guilabel:`Emissions Period` that should be covered, and click :guilabel:`Save`.
+
+.. _esg/manual:
+
+Manual input
+~~~~~~~~~~~~
+
+You can manually enter emissions for activities that not tracked automatically (e.g., employee
+lunches, waste, etc.). To do so, go to :menuselection:`ESG --> Collect --> Emitted Emissions` and
+click :guilabel:`New`, then:
+
+- Name the activity.
+- Select a :guilabel:`Date`.
+- Select an :guilabel:`Emission factor`.
+- Enter a :guilabel:`Quantity`.
+
+Once saved, the entry appears under :menuselection:`ESG --> Collect --> Emitted Emissions` and is
+included in the carbon footprint report.
+
+Emission factors
+----------------
+
+An emission factor is a coefficient that indicates the rate at which a specific activity emits
+greenhouse gases into the atmosphere.
+
+Source database
+~~~~~~~~~~~~~~~
+
+Import the data from a certified emission factors database by going to :menuselection:`ESG -->
+Configuration --> Source Databases`. Click :guilabel:`Download` on the `ADEME
+<https://www.ademe.fr/en/our-missions/data>`_ database to import its emission factors and sources.
+
+Main components of an emission factor
+~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
+
+Source
+******
+
+Each emission factor is assigned to a scope, following the GHG Protocol:
+
+- Scope 1 – Direct emissions (e.g., fuel burned on-site or in company vehicles)
+- Scope 2 – Indirect emissions from purchased energy (e.g., electricity or heat)
+- Scope 3 – All other indirect emissions across the value chain (e.g., purchased goods, travel,
+  waste)
+
+Scopes can be structured hierarchically (parent-child) for more detailed categorization, such as
+"Scope 3: Others Indirect > Purchased Goods > Electronics".
+
+Uncertainty
+***********
+
+Uncertainty represents the potential margin of error in an emission factor. It reflects how precise
+or reliable the factor is when estimating emissions for a given activity, based on the quality of
+data, assumptions used, and calculation methodology.
+
+It helps you assess the confidence level of the emissions data used in the reporting.
+
+Compute method
+**************
+
+The compute method determines whether emissions are calculated using physical quantities (e.g., kg,
+liters, units) or monetary values (e.g., € spent). In physical mode, the system uses the quantity
+from the transaction (e.g., 10 units × :abbr:`EF (emission factor)` per unit). In monetary mode, it
+uses the transaction amount (e.g., €500 × :abbr:`EF (emission factor)` per €).
+
+Gas emissions lines
+*******************
+
+Each emission factor can include multiple gas emission lines, representing the different greenhouse
+gases involved in the activity. The ESG app includes the six main gases from the Kyoto Protocol —
+CO₂, CH₄, N₂O, HFCs, PFCs, SF₆ — each with a predefined Global Warming Potential (GWP) used to
+convert them into a common unit: CO₂-equivalent (kgCO₂e).
+
+.. tip::
+   Add more specific gases by going to :menuselection:`ESG --> Configuration --> Gases`.
+
+Each gas line can be linked to an activity type such as production, transport, or use, allowing for
+detailed breakdowns in your emissions reporting.
+
+The final emission factor value is the sum of all these gases’ emissions converted into
+CO₂-equivalents.
+
+Assignation rules
+~~~~~~~~~~~~~~~~~
+
+Assignation rules allow emission factors to be automatically applied to relevant activity data based
+on specific criteria: the product, partner, and/or account involved in the transaction.
+
+.. example::
+   You have assigned an emission factor to the *Zenith Pro Computer* product and later receive a
+   vendor bill for 150 units; the system automatically applies the assigned emission factor,
+   multiplying the emission factor's emissions (kgCO₂e) by 150.
+
+To define assignation rules on emissions factors, go to :menuselection:`ESG --> Configuration -->
+Emission Factors` and select an emission factor. Under the :guilabel:`Assignations` tab, click
+:guilabel:`Add a line`, and select a record for one or more of the following attributes:
+:guilabel:`Product`, :guilabel:`Partner`, and :guilabel:`Account`.
+
+All attributes have to match for the rule to be applied.
+
+.. important::
+   Ensure the unit of measure set next to the product's :guilabel:`Cost` matches the emission
+   factor's :guilabel:`Unit of Measure`.
+
+   .. image:: esg/product-unit-of-measure.png
+      :alt: A product's unit of measure
+
+   If the field is not displayed, go to :menuselection:`Accounting --> Configuration --> Settings`
+   and enable the :guilabel:`Units of Measure & Packagings` option.
+
+.. tip::
+   Accounting journal entries with a missing emission factor can be found by clicking
+   :guilabel:`Emissions to define` under the :guilabel:`Collect Emissions` card on the dashboard.
+
+Rules priority
+**************
+
+When multiple assignation rules match, Odoo prioritizes the most specific rule based on the
+following criteria:
+
+#. Attribute specificity: Odoo first evaluates rules by the most precise attribute, following this
+   priority hierarchy (from most to least specific):
+
+   #. Product
+   #. Partner
+   #. Account
+
+#. Attribute count: if multiple rules share the same level of attribute specificity, Odoo then
+   considers the number of attributes in the rule. The rule with more attributes defined will take
+   priority.
+
+.. example::
+   **Example 1**
+
+   *Emission factor #1 assignation rule*
+
+   .. list-table::
+      :header-rows: 1
+
+      * - Account
+        - Partner
+        - Product
+      * - *Any Account*
+        - *Any Partner*
+        - **Zenith Pro Computer**
+
+   *Emission factor #2 assignation rule*
+
+   .. list-table::
+      :header-rows: 1
+
+      * - Account
+        - Partner
+        - Product
+      * - *Any Account*
+        - **Digital Den**
+        - *Any Product*
+
+   Given the assignation rules above, all products purchased from **Digital Den** will be assigned
+   emission factor **#2**, except the **Zenith Pro Computer** product, which will be assigned
+   emission factor **#1**.
+
+
+   **Example 2**
+
+   *Emission factor #1 assignation rule*
+
+   .. list-table::
+      :header-rows: 1
+
+      * - Account
+        - Partner
+        - Product
+      * - *Any Account*
+        - *Any Partner*
+        - **Zenith Pro Computer**
+
+   *Emission factor #2 assignation rule*
+
+   .. list-table::
+      :header-rows: 1
+
+      * - Account
+        - Partner
+        - Product
+      * - *Any Account*
+        - **Digital Den**
+        - **Zenith Pro Computer**
+
+   Given the assignation rules above, any purchased **Zenith Pro Computer** will be assigned
+   emission factor **#1**, except if purchased from the **Digital Den**, which will be assigned
+   emission factor **#2**.
+
+Apply retroactively
+*******************
+
+Once your emission factors are configured with assignation rules, you can also apply them
+retroactively to past activity data.
+
+To do so, go to :menuselection:`ESG -->  Configuration --> Emission Factors`, select an emission
+factor, and click :guilabel:`Assign`. Select an :guilabel:`Application Period`, and, if desired,
+enable the :guilabel:`Replace existing assignations` option.
+
+.. tip::
+   Apply emission factors in bulk by selecting multiple emission factors in :icon:`oi-view-list`
+   list view and clicking :icon:`fa-cog` (:guilabel:`Actions`) :menuselection:`--> Assign Emission
+   Factors`.
+
+Sex parity and pay gap
+======================
+
+Sex parity tracks the distribution of sexes across the workforce, such as comparing women and
+men in technical vs. administrative roles, permanent vs. temporary contracts, different office
+locations, or management vs. non-management positions.
+
+These insights, based on employee data, are essential for CSRD reporting under ESRS S1 and will also
+support future VSME standards.
+
+To view a company's sex parity and pay gap measures, set the sex of each employee by opening the
+:guilabel:`Employees` app and selecting an employee. Under the :guilabel:`Private Information` tab,
+select the employee's :guilabel:`Gender`.
+
+The pay gap is calculated using the wages set on the employees' Payroll contracts for the same jobs.
+
+.. admonition:: Pay gap formula
+
+   ((`Average male salary` – `Average female salary`) / `Average male salary`) × `100`
+
+Access the measures by clicking :menuselection:`ESG --> Measure --> Sex Parity / Pay Gap`.
+
+.. tip::
+   Use the different :ref:`Group By <search/group>` options to break down the data by
+   :guilabel:`Leadership Level`, :guilabel:`Department`, :guilabel:`Job Position`,
+   :guilabel:`Contract Type`, or :guilabel:`Country`.
+
+   .. image:: esg/sex-graph-group-by.png
+      :alt: The sex parity graph filtering options
+
+Initiatives
+===========
+
+Go to :menuselection:`ESG --> Act --> Initiatives` to access all the :doc:`Project
+<../services/project>` features, and start taking action on your impact. You can estimate CO₂
+savings for each task, track progress, and assign team members with deadlines.
+
+.. note::
+   Estimated CO₂ reductions do not immediately lower your carbon footprint. The real impact shows
+   only when these reductions are reflected in your operations.