Domain B · Area B-CA3 · Social and governance reporting literacy and cross-topic integration
B.7Apply corporate governance and business-conduct reporting literacy
Working Draft version 1.1
Purpose and scope
This unit covers the capability to apply sufficient reporting literacy across governance structures, oversight, ethical conduct, anti-bribery and corruption, lobbying and political engagement, tax, whistleblowing, investigations, incidents and remediation. It focuses on the subject matter being reported and is distinct from the governance of the reporting process itself, which is addressed in Domain C.
Applied competency statement
Can apply sufficient governance and business-conduct reporting literacy to analyse roles, policies, controls, incidents and oversight evidence, challenge incomplete or promotional information and communicate sensitive matters and limitations accurately.
Boundary and escalation
This unit does not qualify the practitioner to conduct investigations, determine legal compliance, interpret privilege, make tax or anti-corruption findings, assess board effectiveness or provide legal advice. Such conclusions require qualified legal, compliance, tax, governance, investigation or other specialists. Reporting governance is addressed in C.1 and C.2.
Key quality risks
Equating formal governance structures with effective oversight; reporting policies without implementation or control evidence; using zero-tolerance language as proof of performance; omitting material incidents or remediation context; misstating investigations or legal findings; prejudicing confidentiality or privilege; and confusing governance subject matter with governance of the reporting process.
B.7-K01
Understands common board, committee, executive and control-function structures and the distinction between formal allocation of responsibility and evidence of effective oversight.
Knowledge Type: Governance structures · Normative Weight: Core
B.7-K02
Understands the relationship among values, codes, policies, due diligence, training, controls, monitoring, incentives, incidents, investigation, remediation and reporting.
Knowledge Type: Policies and controls · Normative Weight: Core
B.7-K03
Understands core concepts relating to bribery and corruption, fraud, conflicts, whistleblowing, lobbying, political engagement, competition, tax conduct and responsible business behaviour at a level sufficient for reporting work.
Knowledge Type: Business conduct · Normative Weight: Core
B.7-K04
Understands the distinction among allegation, report, investigation, finding, breach, sanction, remediation and closed or unresolved matter and the limitations of case counts.
Knowledge Type: Incidents and investigations · Normative Weight: Core
B.7-K05
Understands confidentiality, legal privilege, market sensitivity, personal data, ongoing-investigation and reputational risks in conduct-related reporting.
Knowledge Type: Sensitive information · Normative Weight: Core
B.7-K06
Understands common governance and conduct reporting risks and when legal, compliance, tax, audit, investigation, governance or other specialist input is required.
Knowledge Type: Reporting and specialist boundary · Normative Weight: Core
B.7-S01
Map relevant governance bodies, management roles, control functions, policies, processes and information sources for the topic being reported.
Skill Type: Core applied capability · Observable Output or Result: Governance and business-conduct context note
B.7-S02
Review oversight, implementation, control, training, monitoring, incident, investigation and remediation evidence for completeness and internal consistency.
Skill Type: Evidence review · Observable Output or Result: Roles, policies, controls and incident-information map
B.7-S03
Challenge policy-only, zero-tolerance, activity-only or selective incident narratives and identify unsupported claims or missing oversight evidence.
Skill Type: Quality challenge · Observable Output or Result: Conduct evidence challenge record
B.7-S04
Prepare or review balanced conduct-related information that distinguishes structures, actions, incidents, findings, remediation and unresolved limitations.
Skill Type: Disclosure translation · Observable Output or Result: Conduct disclosure risk and specialist questions log
B.7-S05
Identify legal, privilege, confidentiality, tax, investigation and market-sensitive issues and obtain appropriate specialist and governance review.
Skill Type: Escalation and protection · Observable Output or Result: Sensitive conduct-matter escalation record
B.7-B01
Does not treat formal structures, policies or training completion as evidence of effectiveness without supporting information.
Behaviour Type: Objectivity and scepticism · Non-compensable Requirement: No
B.7-B02
Distinguishes allegations, investigations and findings and protects privileged, confidential, personal and market-sensitive information.
Behaviour Type: Legal and confidentiality discipline · Non-compensable Requirement: No
B.7-B03
Challenges selective, exculpatory or promotional conduct narratives and escalates unresolved material incidents or oversight gaps.
Behaviour Type: Integrity of disclosure · Non-compensable Requirement: No
Typical tasks · 4
B.7-T01
Identify relevant governance bodies, management roles, control functions, policies and conduct-related information sources.
Primary Output Link: B.7-O01
B.7-T02
Review implementation, monitoring, training, whistleblowing, incident, investigation, sanction and remediation information.
Primary Output Link: B.7-O02
B.7-T03
Test whether disclosures reflect effective oversight and implementation rather than formal structures or policy statements alone.
Primary Output Link: B.7-O03
B.7-T04
Prepare or review disclosures, document legal and confidentiality constraints and obtain specialist and governance approval.
Primary Output Link: B.7-O03
Expected outputs · 3
Level 1 · Foundation
B.7-L1-01
Can use an established method to identify relevant governance roles, policies, controls and conduct information and perform basic consistency and sensitivity checks.
Indicator Dimension: Task execution
B.7-L1-02
Can identify obvious policy-only, incident-classification, confidentiality or legal issues and escalate matters beyond the assigned method.
Indicator Dimension: Quality, judgement and accountability
Level 2 · Practitioner
B.7-L2-01
Can independently review a moderately complex governance or business-conduct reporting package and prepare a balanced evidence and disclosure challenge record.
Indicator Dimension: Task execution
B.7-L2-02
Can reconcile routine inconsistencies, distinguish allegations from findings and explain oversight, implementation and legal limitations to management and contributors.
Indicator Dimension: Quality, judgement and accountability
Level 3 · Advanced Practitioner
B.7-L3-01
Can design or critically review governance and business-conduct reporting-quality methods for complex groups, serious incidents, investigations or multi-jurisdictional contexts.
Indicator Dimension: Method design and review
B.7-L3-02
Can challenge selective or promotional narratives, establish specialist and governance review expectations and advise oversight bodies on the quality and limits of conduct reporting without making legal findings.
Indicator Dimension: Leadership and governance
Illustrative evidence · 6
B.7-E01
Governance and business-conduct context note linked to roles, processes and reporting purpose.
Evidence Type: Work product
B.7-E02
Roles, policies, controls and incident-information map with source and status fields.
Evidence Type: Work product
B.7-E03
Conduct disclosure risk and specialist questions log showing evidence gaps, sensitivity and review requirements.
Evidence Type: Work product
B.7-E04
Source, classification, confidentiality and decision trail supporting the reporting review.
Evidence Type: Process evidence
B.7-E05
Documented legal, compliance, tax, governance, investigation or assurance-readiness review and the practitioner's response.
Evidence Type: Review evidence
B.7-E06
Observed explanation and challenge of a sensitive conduct-reporting case within professional boundaries.
Evidence Type: Observed performance
Assessment · 3
B.7-A-L1
Knowledge examination, evidence-classification exercise and situational judgement
Correct concepts; distinction between formal structure and effectiveness; incident classification; confidentiality and legal awareness.
B.7-A-L2
Integrated governance and conduct case and written memorandum
Governance and conduct literacy; evidence quality; distinction between allegation and finding; balanced reporting; specialist and approval discipline.
B.7-A-L3
Complex sensitive case, portfolio and oral defence
Method design; legal and confidentiality discipline; challenge of effectiveness claims; governance communication and oral defence.
| From | To | Type | Rationale |
|---|---|---|---|
| B.7 | C.1 | Boundary distinction | B.7 addresses governance and business conduct as reporting subject matter; C.1 addresses governance of the reporting process. |
| B.7 | G.3 | Strong linkage | Governance and conduct information should connect to strategy, oversight, business model and risk rather than remain boilerplate. |
| B.7 | G.6 | Strong linkage | Conduct disclosures require balanced, entity-specific drafting and correct distinction between policy, control, incident and outcome. |
| B.7 | H.1 | Strong linkage | Integrity and objectivity are central when reporting sensitive governance and conduct matters. |
| B.7 | H.4 | Risk and control linkage | Conduct information may involve privilege, confidentiality, personal data and market sensitivity. |
| B.8 | B.7 | Method, data and analytical linkage | Governance and conduct reporting may require legal, compliance, tax or investigation specialists and controlled confidentiality. |
| C.1 | B.7 | Boundary distinction | C.1 governs the reporting process; B.7 addresses governance and business conduct as reported subject matter. |
| Role | Target level | Relevance | Evidence expectation |
|---|---|---|---|
| Corporate Sustainability Reporting Practitioner | Foundation | Supporting? | A supervised or defined work sample showing correct application, traceability and recognition of specialist or escalation needs. |
| Sustainability Reporting Manager or Lead | Practitioner | Required? | A case or work sample demonstrating independent performance, documented judgement and a reviewable professional output. |
| Sustainability Reporting Adviser or Consultant | Practitioner | Required? | A case or work sample demonstrating independent performance, documented judgement and a reviewable professional output. |
| Sustainability Data, Systems and Controls Specialist | Foundation | Supporting? | A supervised or defined work sample showing correct application, traceability and recognition of specialist or escalation needs. |
| 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 | Practitioner | Required? | A case or work sample demonstrating independent performance, documented judgement and a reviewable professional output. |