The Excel model that runs the whole program.
Annual Scope 1 and 2 reporting to owners and investors lives in one person's spreadsheet. It breaks every time the business changes, and nobody can audit how a number was produced.
Acquisitions blow up the reporting boundary.
Buy another operation and suddenly you have a NGERS consolidation problem, an AASB S2 baseline restatement, and an assurance provider testing comparability across entities. One recent client acquisition took the reporting footprint from one region to 44 aggregations across four states overnight.
Every certification asks for the same farm evidence, differently.
Freshcare, Leading Harvest, Better Cotton, Regen Ag and buyer-specific programs all hit the same operations with overlapping but differently formatted evidence demands. Growers drown in duplicate paperwork, and certification bodies lose growers to the admin burden.
Physical climate risk is now a financial disclosure.
Operations spread across multiple hazard regions (flood, drought, heat) now need quantified physical risk and scenario analysis under AASB S2, work that previously meant a six-figure consulting engagement.
Scope 3 is coming and nobody has the data.
Supplier spend, freight, packaging and on-farm inputs need to be turned into a defensible Scope 3 inventory, usually from messy invoices and P&L extracts.