SRCF / framework
Framework explorer
Nine domains, 25 areas and 81 competency units. Every object carries a stable ID that survives releases, exports and review — cite A.1 or A.1-K01 anywhere and it means the same thing.
Working Draft content 1.4.0 · package 1.2
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A
Reporting Landscape, Applicability and Interoperability
What information obligations and expectations apply, to whom, for what purpose and period, and how can they be controlled and reconciled across reporting instruments, organisational contexts and users?
3 areas · 8 units
B
Sustainability Context and Subject-Matter Literacy
Does the practitioner understand the organisation, value chain and sustainability matters well enough to structure, question and integrate reporting information while recognising the limits of their expertise and using specialist input where required?
3 areas · 8 units
C
Governance, Scope and Materiality
Who is accountable for the reporting decisions, what organisational and value-chain scope is relevant, and how are material matters identified, assessed, approved, documented and kept current without replacing management responsibility or specialist judgement?
3 areas · 9 units
D
Reporting Architecture and Delivery Management
How are reporting requirements and decisions converted into coherent outputs and delivered through a realistic, owner-assigned, controlled and reviewable cross-functional process?
2 areas · 8 units
E
Metrics, Data, Methodologies and Systems
Are sustainability metrics and information defined, calculated, sourced, processed, validated, controlled and traceable well enough to support reliable reporting, review and assurance readiness?
3 areas · 10 units
F
Controls, Evidence and Assurance Readiness
Are material sustainability reporting risks controlled, conclusions supported by appropriate evidence, review and sign-off demonstrable, deficiencies transparently managed and reporting information ready for independent assurance without overstating the work performed?
3 areas · 9 units
G
Analysis, Connectivity, Disclosure and Publication
Does the reporting output explain performance and organisational consequences clearly, faithfully and consistently, and can every material statement, metric, claim, limitation, reference and publication action be traced to approved evidence, judgement and authority?
3 areas · 11 units
H
Professional Integrity, Judgement and Collaboration
Does the practitioner act honestly and competently, challenge evidence and assumptions, document judgement, protect information, manage conflicts and pressure, communicate and collaborate responsibly and maintain the capability needed to perform sustainability reporting work?
2 areas · 9 units
I
Digital Reporting Tools and Responsible AI
Are digital and AI tools used for suitable reporting purposes through controlled data, workflow, source-verification, human-review, security and accountability arrangements, without delegating non-delegable judgement or creating unsupported reporting information?
3 areas · 9 units