Reporting Landscape, Applicability and Interoperability
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Determine the purpose and basis of sustainability reporting work; identify and control authoritative, market and counterparty requirements; and map relationships across reporting instruments without overstating equivalence, compliance or endorsement.
Developed working draft — ready for technical review
version 1.1
Analyse reporting objectives and user decision contexts and research authoritative sources through a controlled, traceable source hierarchy.
| ID | Competency unit | Status |
|---|---|---|
| A.1 | Analyse reporting purpose, users and decision context | Working Draft |
| A.2 | Research and control authoritative sources | Working Draft |
Determine and maintain the reporting basis by analysing entity facts, applicability criteria, effective dates, transition provisions and amendments.
| ID | Competency unit | Status |
|---|---|---|
| A.3 | Determine applicable reporting requirements and document the reporting basis | Working Draft |
| A.4 | Assess organisational facts and circumstances affecting applicability | Working Draft |
| A.5 | Monitor and operationalise changes in reporting requirements | Working Draft |
Map reporting instruments and external information requests, maintain requirements traceability and ensure that claims about the reporting basis, compliance, accordance, alignment, adoption, use and endorsement are supportable.
| ID | Competency unit | Status |
|---|---|---|
| A.6 | Map reporting instruments and interoperability | Working Draft |
| A.7 | Analyse market and counterparty information requirements | Working Draft |
| A.8 | Maintain requirements traceability and control reporting-basis claims | Working Draft |