Working Draft — content version 1.4.0 · review package 1.2 · not approved content

Sustainability reporting is now a global profession. This is the framework being built to give it shape and standing.

A certificate in GRI, IFRS S1/S2 or ESRS proves you studied a standard. It does not prove you can implement it: set a reporting boundary, build data that survives assurance, take a disclosure through sign-off. SRCF closes that gap: it defines the work itself — role by role, as tasks, outputs, evidence and observable proficiency.

From London Reporting Academy — the global centre of reporting practice. One in-house technical review pass over all 81 units is complete; independent review and employer validation are the next gates, and both are open.

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0Role profiles
0Proficiency levels
0Domains
0Areas
0Competency units
0Working definitions
From London Reporting AcademyThe global centre of reporting practice

The competence gap ↓
01The competence gap

The market can verify what people have studied. It cannot verify what they can implement in practice.

You can hold certificates in three reporting standards and still be unable to close a reporting cycle: scope the boundary, run the materiality process, build data collection that survives audit, marshal the evidence, land the disclosure through governance. Knowing the clauses is not the job. The job is implementation: a chain of tasks and outputs — and until now the profession has had no shared definition of it.

That is the gap SRCF is built to close: 81 competency units describing the real work — each with its tasks, expected outputs, quality risks, evidence and observable proficiency at three levels — so capability can finally be described, developed, compared and verified.

Regulation
CSRD in Europe, ISSB adoption spreading across jurisdictions: reporting is becoming investor-grade and filed — faster than the profession built the capability.
Hiring
Every reporting hire is a blind bet: CVs list the same certificates, and nothing shows who can actually deliver a reporting cycle. The cost of a wrong hire is not the salary — it is the reporting season it takes to find out.
Delivery
Capability gaps surface mid-cycle — as missed data, unusable evidence and assurance panic, at the most expensive possible moment.
Careers
Strong practitioners cannot prove they are strong; developing ones cannot see what to fix. Progression follows certificates, not capability.
Education
Courses teach standards clause by clause, because there has been no definition of the job to design a curriculum against.
Trust
Consultancy and training quality is opaque: everyone claims expertise, and there has been no benchmark to test the claim.
02What it gives you — free, from today

One register, working for every side of the profession.

The same register, read end to end for one side of it: for individuals, for companies and reporting teams, for universities and educators.

→PractitionersProve what you can doSelf-assess against your role, see what separates you from the next level — and carry better odds into hiring and promotion.
→Companies & reporting teamsHire and build on evidence, not certificatesJob descriptions from role maps, capability review against 81 units, interviews built on outputs.
→Universities & training providersDesign courses against the job, not just the standardMap curricula to 81 units, see the gap between what is taught and what the job demands — free under the public licence.
→Consultants & advisersStructure engagements, signal qualityFrame deliverables around defined units and outputs; work against a public benchmark, not a private opinion.
→Self-developmentA path that ends in capability, not a certificatePick a target role, work the levels, collect the evidence along the way.
→The rules, in one lineFree inside, licensed outsideFree to use, reference and teach about — one required line. Official use and status claims are licensed.
03How it fits together
01 · RoleA role profile names the job
R2-LEAD
Sustainability Reporting Manager or LeadDesigns and leads the organisation's reporting approach, integrates functions and advises management and governance bodies on reporting decisions and …
02 · Units…mapped across the register
A.1 · A.3 · A.5 · A.6 …
17 units at Level 2 · 64 units at Level 3.Cell colour = the role's highest target level in that domain.
03 · Level…at a target proficiency level
Level 3 · Advanced Practitioner
Role-defining? units target level 3 — the mapping is fixed, so a level claim means the same thing in every domain.
04 · Evidence…observable and confirmable
A.1-E01
Every unit defines tasks, expected outputs and illustrative evidence — what an employer or assessor can actually check.
Worked example→R2-LEAD is expected to→A.1 Analyse reporting purpose, users and decision context→at Level 3 · Advanced Practitioner→evidenced by A.1-E01: Completed reporting purpose and user analysis for a real or simulated reporting assignment→full role map
04Global by design, grounded in practice
One Global CoreThe global reference for the professionOne standards-neutral, jurisdiction-neutral register, written to hold across GRI, ISSB and ESRS views — and the other regimes a practitioner faces — without becoming a crosswalk of any of them. Not a national scheme, not a vendor curriculum: a common global core, English-first and multilingual-ready. Jurisdictional and sector depth is designed to arrive as later overlays on that core, not as a rewrite of it.Domain A · Reporting Landscape, Applicability and Interoperability
Corporate calibrationBuilt with practice, not around itThe register is being calibrated in working sessions with leading global corporates — practice first, publication second. What the job actually demands is taken from that evidence and written into the unit's tasks, outputs and evidence expectations.81 units · tasks, outputs and evidence per unit
Technical reviewBuilt to be challenged — and already tested onceEvery domain has been through a first full technical review pass — run in-house, not by independent reviewers. It covered all 81 units and all 102 review questions and produced 20 evidenced comments; both Critical findings are resolved. Nothing is approved until appointed external reviewers, with signed conflicts and independence declarations, have challenged it and the Technical Council has decided.102 review questions answered · 20 evidenced comments · full audit trail
The City of LondonLondon · where disclosure meets capital
Practitioners at a working sessionThe profession · who builds it
CoastlineThe stakes · what reporting is for
05Start from your role

Six role profiles

The framework is read through roles: each profile names the competency units the role depends on, the target proficiency level for every unit, and the evidence an employer or reviewer would expect to see. All 6 profiles map all 81 units — 486 role–unit mappings, each carrying a target level, an evidence expectation and a written rationale.

06Then fix the level

Three proficiency levels

Every unit is observable at three levels, calibrated by fixed rules — so a level claim means the same thing in every domain and can be evidenced and confirmed.

07The register behind it

Nine competency domains

Under the roles sits a structured register: 9 domains, 25 areas and 81 competency units, every object with a stable ID that survives releases, exports and review.

08Where this is going

One ecosystem: define the work, then learn it, practise it, prove it, apply it.

The framework is the foundation of a professional ecosystem — from London Reporting Academy, the global centre of reporting practice. It is built free end first, and each stage that makes a claim about somebody opens only when the previous one has earned it: nothing will be certified until it can be assessed, and nothing will be assessed until the definition of competence has survived public challenge. Tools are not claims, so the ones we intend to publish free do not wait — a self-test that reports nothing about you to anyone makes no claim that could be wrong. For a reporting team that makes one continuum in a single language: see where your people stand against the framework today, practise against the gaps it exposes as those tools open, and evidence the capability once assessment has been piloted.

DefineThe framework9 domains, 81 units, role maps, levels and evidence — free to read and use today, with the three working packs.Live now · Working Draft
LearnOfficial programmesLicensed learning built on the framework — to be delivered by LRA and, once the licensing scheme opens, by licensed partners. No partner holds that status today. Self-testing tools that let anyone check themselves against named units, intended to be free to use, are in design at its front edge.In design
PractisePractice LabDrills the real work against named units: boundary setting, data controls, disclosure defence. What it returns is practice feedback — never a level, a result or a pass.In design
ProveAssessment & credentialsCentrally governed assessment and professional credentials — the paid, deep end of the sequence, to be developed with employers and practitioners, and piloted before anything is claimed on them.Planned
ApplyEnterprise & technologyTeam capability analytics, licensed APIs and verified software integrations.Planned

Free first, paid later. The register and the working packs are free today; the self-testing tools and the Practice Lab are in design, not available. Deep assessment is the paid end and waits for the pilot and for the separate Assessment and Credentials Board. Nothing in the Learn, Practise, Prove or Apply stages is open yet, and no SRCF status exists for any person, course, product or organisation to hold. The staging logic and evidence gates live on the roadmap.

Technical review

The first full technical review pass over the Working Draft is complete — run in-house, not by independent reviewers. 81 units, 102 review questions, 20 evidenced comments, both Critical findings resolved: a register checked end to end, not an independently reviewed one.

The independent round is what comes next, and it is open — appointed external reviewers who have signed conflicts and independence declarations, working in a private, authenticated portal where every comment is object-linked and evidence-based, and valid, in-scope comments receive a documented decision on the record.

How the review works

Register interest as a reviewer

Transparent change control

Content is published as versioned release snapshots with stable IDs and content hashes. Nothing is silently edited — changes enter through dispositioned comments and a change log.

Governance