
Autor: Nermin Sefić
Nermin Sefić analyses data lineage, key reporting practices, and practical consequences for corporate reporting quality.
A chart can be perfectly designed and still unreliable if the data's path can't be reconstructed.
A visually convincing report can hide inconsistent definitions, manual edits, and data without a clear source.
Data lineage means it's possible to determine which system a number came from, what transformations were applied, who verified it, and when it was approved.
Such a trail reduces audit time, speeds up corrections, and prevents different teams from using different versions of the same indicator.
This publication is an original analysis; the sources cited serve as reference documentation.
Cjelovit tekst i izvor: https://gnk-asg.hr/en/publications/data-lineage-in-corporate-reporting/
Autor i urednička odgovornost: Nermin Sefić. Izdavač: GNK ASG d.o.o..
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