Use this activity to create a new entity structure either by using an existing company structure or by building it from scratch. The entity structure can be used to organize data collection processes across different entities and to facilitate collective sustainability reporting. In sustainability plan, generic information for the entity, such as accounting period and currency, is inherited from the master company. Once the structure is created, custom entities or companies can be added as nodes. If data is to be considered from the master company, it should also be added as a node within the structure. The entity type ‘custom’ can be used to define groups of companies or sub-units under companies.