Sustainability Context and Subject-Matter Literacy
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Analyse the organisation's sustainability context and apply sufficient subject-matter literacy to identify reporting information needs, challenge inputs, understand cross-topic relationships and communicate information accurately, while recognising and controlling the use of qualified specialist expertise.
Developed working draft — ready for technical review
version 1.1
Analyse the organisational and external sustainability context, business model and value chain, and distinguish and connect impacts, dependencies, risks and opportunities.
| ID | Competency unit | Status |
|---|---|---|
| B.1 | Analyse sustainability context and environmental, social and economic system relationships | Working Draft |
| B.2 | Map the business model, activities and value chain | Working Draft |
| B.3 | Distinguish and connect impacts, dependencies, risks and opportunities | Working Draft |
Apply sufficient climate, greenhouse-gas, nature, pollution, resource-use and circularity literacy to structure reporting work, challenge evidence and identify specialist needs.
| ID | Competency unit | Status |
|---|---|---|
| B.4 | Apply climate and greenhouse-gas reporting literacy | Working Draft |
| B.5 | Apply nature, water, pollution, waste, resource-use and circularity reporting literacy | Working Draft |
Apply sufficient workforce, human-rights, social, governance and business-conduct literacy and integrate specialist evidence and cross-topic relationships into reporting work.
| ID | Competency unit | Status |
|---|---|---|
| B.6 | Apply workforce, human rights, affected communities, consumers and wider social reporting literacy | Working Draft |
| B.7 | Apply corporate governance and business-conduct reporting literacy | Working Draft |
| B.8 | Integrate cross-topic analysis and specialist input | Working Draft |