Domain E

Metrics, Data, Methodologies and Systems

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Define sustainability metrics and methodologies; design and operate data sourcing, collection, consolidation and estimation processes; validate, reconcile and maintain comparable information; preserve source-to-disclosure lineage; and apply proportionate spreadsheet, system and data-quality controls.

Core question

Are sustainability metrics and information defined, calculated, sourced, processed, validated, controlled and traceable well enough to support reliable reporting, review and assurance readiness?

Status

Working Draft

Developed working draft — ready for technical review

version 1.1

Area E-CA1 · Metric architecture, methodologies and performance parameters

Define metrics, data dictionaries, boundaries, units, methods, baselines, targets, performance periods and the approval and change controls that make reported measures unambiguous and reproducible.

ID	Competency unit	Status
E.1	Define and govern metrics and data definitions	Working Draft
E.2	Design metric boundaries, units and calculation methodologies	Working Draft
E.3	Define and govern baselines, targets and performance-measurement rules	Working Draft

Area E-CA2 · Data sourcing, collection, consolidation and estimation

Design source and ownership arrangements, collect and consolidate information across entities and systems and manage estimates, proxies, assumptions and uncertainty transparently.

ID	Competency unit	Status
E.4	Design data sources, ownership and collection processes	Working Draft
E.5	Consolidate, aggregate and disaggregate sustainability information	Working Draft
E.6	Manage estimates, proxies, models and uncertainty	Working Draft

Area E-CA3 · Data quality, comparability, lineage and system controls

Validate and reconcile information, control comparatives and methodology changes, maintain metadata and lineage and apply proportionate spreadsheet, system and data-quality controls.

ID	Competency unit	Status
E.7	Validate, reconcile and investigate sustainability information	Working Draft
E.8	Manage comparatives, errors, restatements and methodology changes	Working Draft
E.9	Maintain metadata, data lineage and record integrity	Working Draft
E.10	Design and operate spreadsheet, system and data-quality controls	Working Draft