Domain G

Analysis, Connectivity, Disclosure and Publication

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Analyse sustainability performance and targets; connect material matters and reported information to governance, strategy, risk and finance; translate approved reporting architecture and evidence into entity-specific, balanced and substantiated disclosures; maintain consistency, uncertainty and accessibility controls; and manage authorised publication, correction and post-publication use.

Core question

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?

Status

Working Draft

Developed working draft — ready for technical review

version 1.1

Area G-CA1 · Performance analysis and reporting connectivity

Analyse current and historical performance and target progress and connect material sustainability matters and information to governance, strategy, risk management, financial planning and financial reporting.

ID	Competency unit	Status
G.1	Analyse performance, trends, variances and drivers	Working Draft
G.2	Evaluate targets, progress, deviations and corrective action	Working Draft
G.3	Connect sustainability information to governance, strategy and risk	Working Draft
G.4	Connect sustainability matters to financial planning and reporting	Working Draft

Area G-CA2 · Disclosure development, substantiation and consistency

Translate the approved disclosure architecture into evidence-linked outlines and entity-specific drafting, substantiate claims and maintain consistency, qualification and transparency across reporting information.

ID	Competency unit	Status
G.5	Translate approved disclosure architecture into outlines and narrative logic	Working Draft
G.6	Draft entity-specific, balanced and decision-useful disclosures	Working Draft
G.7	Substantiate sustainability claims and control greenwashing risk	Working Draft
G.8	Reconcile narrative, metrics and information across reporting channels	Working Draft
G.9	Communicate estimates, uncertainty, limitations and sensitive information	Working Draft

Area G-CA3 · Comparability, accessibility, publication and correction

Present comparable and accessible reporting information, maintain precise navigation and references and control authorised release, correction, archive and post-publication use.

ID	Competency unit	Status
G.10	Present reporting information clearly and accessibly	Working Draft
G.11	Control publication, correction and post-publication use	Working Draft