Domain B · Area B-CA1 · Sustainability context, business model and system relationships
B.2Map the business model, activities and value chain
Working Draft version 1.1
Purpose and scope
This unit covers the capability to map how an organisation creates, delivers and captures value and to identify the activities, resources, relationships, products, services, geographies and upstream, own-operations and downstream value-chain stages relevant to sustainability reporting. The mapping supports information sourcing, affected-party analysis and later scope and materiality work; it does not itself determine the reporting perimeter.
Applied competency statement
Can map an organisation's business model, activities, resources, relationships and upstream, own-operations and downstream value chain at a level sufficient to identify relevant sustainability information sources, affected parties, dependencies and reporting questions.
Boundary and escalation
This unit does not evaluate corporate strategy, determine legal responsibility or set the reporting perimeter, material topics or data-consolidation method. Complex contractual, corporate, financial, operational or sector relationships may require specialist input from legal, finance, procurement, operations or other functions.
Key quality risks
Using a generic or finance-only business-model description; treating the supply chain as the entire value chain; omitting downstream use, end-of-life, outsourced activities, franchises, joint arrangements or informal relationships; confusing value-chain mapping with legal or financial consolidation; or producing a map too broad or detailed to support reporting.
B.2-K01
Understands the principal components of a business model, including inputs, resources, relationships, activities, outputs, products, services, customers, channels, outcomes and value creation, preservation or erosion.
Knowledge Type: Business model · Normative Weight: Core
B.2-K02
Understands upstream, own-operations and downstream value-chain concepts and common relationships such as suppliers, contractors, logistics, distributors, customers, users, financiers, joint arrangements, franchises and end-of-life actors.
Knowledge Type: Value chain · Normative Weight: Core
B.2-K03
Understands the relevance of entity, activity, product, service, geography, technology, customer, workforce and relationship dimensions to sustainability reporting.
Knowledge Type: Mapping dimensions · Normative Weight: Core
B.2-K04
Understands how business activities and relationships can create impacts, rely on resources and relationships and generate sustainability-related information needs.
Knowledge Type: Affected parties and dependencies · Normative Weight: Core
B.2-K05
Understands the organisational and external sources used to validate the map and identify data owners, specialists, information gaps and changes over time.
Knowledge Type: Evidence and ownership · Normative Weight: Core
B.2-K06
Understands the distinction between business-model and value-chain mapping, legal entity structure, financial consolidation, reporting perimeter, materiality and data consolidation.
Knowledge Type: Boundary distinction · Normative Weight: Core
B.2-S01
Gather and reconcile strategic, operational, financial, procurement, workforce, customer and external information needed to understand the business model and value chain.
Skill Type: Core applied capability · Observable Output or Result: Business-model evidence pack
B.2-S02
Construct a proportionate map of activities, resources, relationships, products, services, geographies and upstream, own-operations and downstream stages.
Skill Type: Mapping · Observable Output or Result: Business-model and value-chain map
B.2-S03
Identify affected parties, critical resources, dependencies, influence, data owners and information gaps without assuming materiality or legal responsibility.
Skill Type: Affected-party and dependency analysis · Observable Output or Result: Activity, relationship and affected-party inventory
B.2-S04
Translate the map into reporting questions, source and owner requirements and inputs for scope, materiality, data and disclosure processes.
Skill Type: Reporting translation · Observable Output or Result: Reporting information and ownership map
B.2-S05
Validate the map with relevant functions, document limitations and update it for acquisitions, disposals, products, markets or relationship changes.
Skill Type: Review and change control · Observable Output or Result: Validated and version-controlled map
B.2-B01
Uses verified organisational information and clearly distinguishes known relationships from assumptions, estimates and incomplete mapping.
Behaviour Type: Evidence discipline · Non-compensable Requirement: No
B.2-B02
Maps the value chain at a level that supports reporting decisions without creating false precision or an unusable inventory.
Behaviour Type: Proportionality · Non-compensable Requirement: No
B.2-B03
Does not treat business-model, legal, financial, operational, value-chain and reporting boundaries as interchangeable.
Behaviour Type: Boundary clarity · Non-compensable Requirement: No
Typical tasks · 4
B.2-T01
Review organisational strategy, operations, products, services, group information, procurement, customers and distribution arrangements.
Primary Output Link: B.2-O01
B.2-T02
Map the business model and upstream, own-operations and downstream value-chain stages and relationships.
Primary Output Link: B.2-O01
B.2-T03
Identify affected parties, dependencies, influence, data owners, specialist contacts and missing information.
Primary Output Link: B.2-O02
B.2-T04
Validate the map with relevant functions, document limits and establish update triggers and reporting implications.
Primary Output Link: B.2-O03
Level 1 · Foundation
B.2-L1-01
Can compile and organise specified information and prepare a basic business-model and value-chain map for a straightforward organisation using an established template.
Indicator Dimension: Task execution
B.2-L1-02
Can, with input from relevant organisational specialists, distinguish upstream, own operations and downstream stages, identify obvious gaps or owners and escalate unclear relationships or boundary questions.
Indicator Dimension: Quality, judgement and accountability
Level 2 · Practitioner
B.2-L2-01
Can independently map a moderately complex business model and value chain, reconcile multiple information sources and identify reporting questions, affected parties, dependencies and ownership.
Indicator Dimension: Task execution
B.2-L2-02
Can determine appropriate mapping granularity, explain limitations and changes and coordinate validation across relevant organisational functions.
Indicator Dimension: Quality, judgement and accountability
Level 3 · Advanced Practitioner
B.2-L3-01
Can design or critically review business-model and value-chain mapping methods for complex groups, sectors, platforms, franchises, joint arrangements or rapidly changing value chains.
Indicator Dimension: Method design and review
B.2-L3-02
Can challenge incomplete or misleading maps, resolve cross-functional disagreements and advise reporting leadership on implications for scope, materiality, data and disclosure without crossing legal or strategic boundaries.
Indicator Dimension: Leadership and governance
Illustrative evidence · 6
B.2-E01
Business-model and value-chain map linked to source evidence.
Evidence Type: Work product
B.2-E02
Activity, relationship and affected-party inventory with assumptions and ownership fields.
Evidence Type: Work product
B.2-E03
Reporting information and ownership map linked to later reporting processes.
Evidence Type: Work product
B.2-E04
Source reconciliation and change trail supporting the map.
Evidence Type: Process evidence
B.2-E05
Documented validation by strategy, operations, procurement, finance, legal or other relevant functions.
Evidence Type: Review evidence
B.2-E06
Observed explanation of mapping choices, granularity and boundary distinctions in a case or workplace setting.
Evidence Type: Observed performance
Assessment · 3
B.2-A-L1
Document-based mapping exercise and situational judgement
Correct structure; upstream, own-operations and downstream distinctions; relevance of included relationships; recognition of gaps and boundary limits.
B.2-A-L2
Integrated organisational case and professional memorandum
Completeness and proportionality; reconciliation of evidence; affected-party and dependency analysis; reporting translation; quality of limitations and validation.
B.2-A-L3
Complex group case, portfolio and oral defence
Method design; proportionality; treatment of novel relationships; cross-functional challenge; boundary discipline and oral defence.
| From | To | Type | Rationale |
|---|---|---|---|
| B.1 | B.2 | Strong linkage | Sustainability context analysis depends on an entity-specific understanding of the business model, activities and value chain. |
| B.2 | B.1 | Strong linkage | The business model and value chain provide the organisational frame for sustainability context and systems analysis. |
| B.2 | B.3 | Feeds into | Activities, relationships and affected parties are primary inputs to impact, dependency, risk and opportunity identification. |
| B.2 | C.3 | Boundary distinction | B.2 maps the business model and value chain; C.3 determines the detailed reporting perimeter under the applicable reporting basis. |
| B.2 | C.4 | Feeds into | The map helps identify relevant affected stakeholders, rights-holders, users and information sources. |
| B.2 | E.4 | Feeds into | Business-model and value-chain mapping informs data-source, owner and collection design. |
| C.3 | B.2 | Prerequisite | The business-model and value-chain map provides the activities and relationships to which boundary criteria are applied. |
| G.3 | B.2 | Method, data and analytical linkage | Business-model and value-chain analysis provides the organisational context for strategy and risk connectivity. |
| Role | Target level | Relevance | Evidence expectation |
|---|---|---|---|
| Corporate Sustainability Reporting Practitioner | Practitioner | Required? | A case or work sample demonstrating independent performance, documented judgement and a reviewable professional output. |
| Sustainability Reporting Manager or Lead | Advanced Practitioner | Role-defining? | A complex case or verified portfolio, supplemented by oral or observed defence, demonstrating method design, challenge and governance capability. |
| Sustainability Reporting Adviser or Consultant | Advanced Practitioner | Role-defining? | A complex case or verified portfolio, supplemented by oral or observed defence, demonstrating method design, challenge and governance capability. |
| Sustainability Data, Systems and Controls Specialist | Practitioner | Required? | A case or work sample demonstrating independent performance, documented judgement and a reviewable professional output. |
| Assurance Readiness and Reporting Quality Specialist | Practitioner | Required? | A case or work sample demonstrating independent performance, documented judgement and a reviewable professional output. |
| Investor, Capital Markets and Ratings Disclosure Specialist | Advanced Practitioner | Role-defining? | A complex case or verified portfolio, supplemented by oral or observed defence, demonstrating method design, challenge and governance capability. |