Governance, Scope and Materiality
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Establish accountable governance for sustainability reporting, determine the reporting scope and boundaries, and design, operate and maintain defensible impact, financial and, where applicable, double-materiality processes using proportionate evidence, stakeholder and due-diligence inputs and controlled professional judgement.
Developed working draft — ready for technical review
version 1.1
Establish reporting oversight and decision rights, determine the reporting perimeter and design proportionate stakeholder, due-diligence and other evidence inputs to materiality assessment.
| ID | Competency unit | Status |
|---|---|---|
| C.1 | Establish reporting governance, oversight and accountability | Working Draft |
| C.2 | Define reporting roles, decision rights and sign-off | Working Draft |
| C.3 | Determine reporting scope, boundaries and perimeter | Working Draft |
| C.4 | Design and evaluate materiality evidence and stakeholder inputs | Working Draft |
Determine impact and financial materiality and, where both perspectives apply, integrate them through separate criteria, calibrated methods, transparent thresholds and qualitative judgement controls.
| ID | Competency unit | Status |
|---|---|---|
| C.5 | Determine impact materiality | Working Draft |
| C.6 | Determine financial materiality | Working Draft |
| C.7 | Integrate impact and financial materiality where both perspectives apply | Working Draft |
| C.8 | Design and control scoring, thresholds and qualitative judgement | Working Draft |
Maintain a complete decision and evidence trail, secure appropriate approval and update materiality conclusions when the organisation, impacts, risks, opportunities, evidence or reporting requirements change.
| ID | Competency unit | Status |
|---|---|---|
| C.9 | Document, secure approval for, and maintain materiality conclusions | Working Draft |