Domain D · Area D-CA1 · Reporting design, planning and controlled workflow
D.1Translate the reporting basis into a reporting strategy and delivery model
Working Draft version 1.1
Purpose and scope
This unit covers the capability to translate the approved reporting basis, intended users, reporting perimeter and materiality conclusions into an operational reporting strategy. It defines the purpose, outputs, publication channels, reporting model, design principles, quality objectives, major workstreams, governance interfaces and delivery assumptions that will guide the reporting cycle. It does not reopen applicability or materiality decisions without the authorised process.
Applied competency statement
Can translate the approved reporting basis, user needs, scope and materiality conclusions into a clear reporting strategy and delivery model with defined outputs, channels, design principles, quality objectives and governance approval.
Boundary and escalation
This unit does not determine legal applicability, the reporting perimeter or materiality, which are addressed in Domains A and C, and does not set the organisation's sustainability or investment strategy. Corporate, legal, finance, assurance and communications decisions remain with authorised owners and may require specialist review.
Key quality risks
Treating reporting strategy as a communications campaign; selecting publication channels before confirming requirements and users; inconsistent outputs across reports, websites and submissions; re-opening scope or materiality decisions informally; unrealistic assumptions about data, controls, assurance, legal review or resources; unclear quality objectives; and a strategy that cannot be converted into a workable delivery plan.
D.1-K01
Understands how the reporting purpose, intended users, reporting basis, perimeter, materiality conclusions, governance and prior-period commitments constrain and inform the reporting strategy.
Knowledge Type: Strategic inputs · Normative Weight: Core
D.1-K02
Understands standalone, annual, integrated, web-based, regulatory, investor, ratings, counterparty and other reporting outputs and how one controlled information set may support several channels.
Knowledge Type: Reporting models and outputs · Normative Weight: Core
D.1-K03
Understands completeness, balance, connectivity, accessibility, traceability, comparability, timeliness, maintainability and other quality objectives relevant to reporting design.
Knowledge Type: Design principles · Normative Weight: Core
D.1-K04
Understands workstream, ownership, internal versus external delivery, centralised and decentralised models, language, jurisdiction, technology and publication considerations.
Knowledge Type: Delivery model · Normative Weight: Core
D.1-K05
Understands how assurance scope, internal control maturity, legal review, evidence availability and publication claims affect reporting design and sequencing.
Knowledge Type: Assurance and control implications · Normative Weight: Core
D.1-K06
Understands the need for explicit assumptions, dependencies, trade-offs, approval, change control and alignment between strategy, timetable, architecture and resources.
Knowledge Type: Decision governance · Normative Weight: Core
D.1-S01
Synthesize the approved reporting basis, users, scope, materiality and governance decisions into operational reporting objectives and constraints.
Skill Type: Core applied capability · Observable Output or Result: Reporting strategy input synthesis
D.1-S02
Select and justify the reporting outputs, channels, delivery model, workstreams and publication approach appropriate to the organisation and its obligations.
Skill Type: Model selection · Observable Output or Result: Reporting strategy and delivery model
D.1-S03
Define reporting design principles and measurable quality objectives for completeness, balance, traceability, accessibility, consistency and reviewability.
Skill Type: Quality design · Observable Output or Result: Reporting design and quality-objectives decision paper
D.1-S04
Identify dependencies on data, systems, specialist evidence, legal review, controls, assurance, translation, governance and publication and record material assumptions.
Skill Type: Dependency analysis · Observable Output or Result: Strategic dependency and assumption record
D.1-S05
Present the proposed strategy and trade-offs to management and governance bodies and obtain controlled approval and change triggers.
Skill Type: Approval and communication · Observable Output or Result: Publication, channel and output plan
D.1-B01
Keeps reporting design anchored to the approved purpose, users and reporting basis rather than promotional preference or convenience.
Behaviour Type: Purpose and user discipline · Non-compensable Requirement: No
D.1-B02
Makes material assumptions, dependencies, constraints and trade-offs visible rather than presenting an aspirational model as operationally confirmed.
Behaviour Type: Transparency of assumptions · Non-compensable Requirement: No
D.1-B03
Does not informally change applicability, scope or materiality and escalates design conflicts to the authorised decision owner.
Behaviour Type: Governance discipline · Non-compensable Requirement: No
Typical tasks · 4
D.1-T01
Review the approved reporting basis, user analysis, perimeter, materiality conclusions, governance decisions and prior reporting commitments.
Primary Output Link: D.1-O01
D.1-T02
Define reporting objectives, outputs, publication channels, workstreams, delivery model, languages, review interfaces and high-level dependencies.
Primary Output Link: D.1-O01
D.1-T03
Set design principles and quality objectives and assess implications for data, controls, legal review, assurance, technology and resources.
Primary Output Link: D.1-O03
D.1-T04
Prepare the management or governance decision paper, obtain approval and establish assumptions, constraints and triggers requiring strategy revision.
Primary Output Link: D.1-O02
Level 1 · Foundation
D.1-L1-01
Can compile approved strategic inputs and maintain an established reporting-strategy template, output list and design assumptions for a defined reporting cycle.
Indicator Dimension: Task execution
D.1-L1-02
Can identify missing approvals, inconsistent outputs or obvious feasibility and dependency issues and escalate matters that may require reconsideration of the reporting perimeter, materiality conclusions or reporting basis by the authorised owner.
Indicator Dimension: Quality, judgement and accountability
Level 2 · Practitioner
D.1-L2-01
Can independently develop a reporting strategy and delivery model for a moderately complex organisation with several outputs, user groups and review requirements.
Indicator Dimension: Task execution
D.1-L2-02
Can evaluate trade-offs, define quality objectives, reconcile routine cross-channel conflicts and explain dependencies and limitations to management and contributors.
Indicator Dimension: Quality, judgement and accountability
Level 3 · Advanced Practitioner
D.1-L3-01
Can design or critically review enterprise reporting strategies for complex groups, multiple reporting bases, jurisdictions, languages or assurance and publication models.
Indicator Dimension: Method design and review
D.1-L3-02
Can challenge infeasible or promotional strategies, advise governance bodies on material trade-offs and design and advise on organisation-wide principles for reporting design, channel consistency and controlled change.
Indicator Dimension: Leadership and governance
Illustrative evidence · 6
D.1-E01
Reporting strategy and delivery model linked to the approved reporting basis, users, scope and materiality conclusions.
Evidence Type: Work product
D.1-E02
Publication, channel and output plan showing relationships, owners and intended uses.
Evidence Type: Work product
D.1-E03
Reporting design and quality-objectives decision paper with assumptions, trade-offs and dependencies.
Evidence Type: Work product
D.1-E04
Traceability from approved strategic inputs to design choices and later delivery workstreams.
Evidence Type: Process evidence
D.1-E05
Documented management, governance, legal, finance, communications or assurance-readiness review and the practitioner's response.
Evidence Type: Review evidence
D.1-E06
Observed presentation and defence of the reporting strategy and key trade-offs.
Evidence Type: Observed performance
Assessment · 3
D.1-A-L1
Strategy-template exercise, situational judgement and limited work sample
Correct use of approved inputs; clarity of objectives and outputs; recognition of feasibility, consistency and escalation issues.
D.1-A-L2
Integrated reporting-strategy case and written decision paper
Coherence of delivery model; user and output alignment; quality objectives; dependencies; trade-offs; cross-channel control and management communication.
D.1-A-L3
Complex multi-output case, portfolio and oral defence
Method design; governance integration; feasibility and trade-off judgement; challenge of promotional or fragmented design; oral defence.
| From | To | Type | Rationale |
|---|---|---|---|
| A.1 | D.1 | Feeds into | The purpose-and-user analysis is translated into reporting strategy and reporting-basis design. |
| A.3 | D.1 | Feeds into | The approved reporting basis is a core input to reporting strategy and architecture. |
| C.1 | D.1 | Feeds into | Governance decisions and oversight requirements shape reporting strategy, basis and delivery architecture. |
| D.1 | A.1 | Prerequisite | Reporting purpose, intended users and decision context are primary inputs to the reporting strategy. |
| D.1 | A.3 | Prerequisite | The approved reporting basis constrains the outputs and claims included in the delivery model. |
| D.1 | C.9 | Prerequisite | Approved materiality conclusions and reporting implications are translated into the strategy. |
| D.1 | D.2 | Feeds into | The reporting strategy determines the required disclosure architecture and publication channels. |
| D.1 | D.3 | Feeds into | The strategy and delivery model are converted into the integrated reporting plan and resource assumptions. |
| I.1 | D.1 | Operational and workflow linkage | Reporting-technology requirements should support the approved reporting strategy, outputs and delivery model. |
| 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 | Foundation | Supporting? | A supervised or defined work sample showing correct application, traceability and recognition of 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. |