Domain D · Area D-CA1 · Reporting design, planning and controlled workflow
D.2Design disclosure architecture, navigation and requirements-to-disclosure mapping
Working Draft version 1.1
Purpose and scope
This unit covers the capability to translate the approved reporting strategy, reporting basis and materiality conclusions into a coherent disclosure architecture. It includes the report or filing skeleton, disclosure map, requirements-to-content structure, content index blueprint, cross-references, appendices, data-book or web links, navigation and allocation of narrative, metrics and supporting information across outputs. It precedes detailed drafting and publication.
Applied competency statement
Can design a coherent disclosure architecture that maps applicable requirements and material matters to report sections, narrative, metrics, evidence, cross-references and publication channels and provides usable navigation and completeness control.
Boundary and escalation
This unit owns package-level disclosure architecture, the report skeleton, channel allocation, navigation design and requirements-to-content structure. A.8 owns the authoritative requirements register and reporting-basis claims; G.5 owns disclosure-level outlines and narrative logic; G.6 owns drafting; G.10 owns final presentation, references and accessibility; I.3 owns digital tagging. Legal and filing decisions require qualified review.
Key quality risks
Building the report around prior-year wording rather than current requirements and material matters; broad chapter or homepage references that do not locate information; duplication or fragmentation across documents; missing requirements or topic links; unclear placement of policies, metrics, targets and limitations; inaccessible or unstable external links; architecture that drives boilerplate; and treating a content index as proof that the underlying disclosure is complete.
D.2-K01
Understands message hierarchy, report and filing structure, disclosure sequencing, nesting, appendices, data books, web content and the relationship between narrative, metrics, policies, targets and limitations.
Knowledge Type: Architecture principles · Normative Weight: Core
D.2-K02
Understands how applicable requirements, material matters, claims, omissions and evidence are linked to intended disclosure locations and how this differs from merely copying a standards checklist.
Knowledge Type: Requirements mapping · Normative Weight: Core
D.2-K03
Understands content-index structures, page, section and URL references, multi-document navigation, cross-reference specificity and maintenance of dynamic or external content.
Knowledge Type: Content indices and navigation · Normative Weight: Core
D.2-K04
Understands standalone, annual, integrated, web, regulatory, investor, ratings and counterparty outputs and how architecture supports controlled reuse without contradiction.
Knowledge Type: Channel design · Normative Weight: Core
D.2-K05
Understands findability, readability, digital accessibility, language, version, link stability and the needs of users who may access only part of the reporting package.
Knowledge Type: User and accessibility needs · Normative Weight: Core
D.2-K06
Understands architecture approval, completeness review, drafting briefs, ownership, version control and the effect of late changes to requirements, materiality or publication scope.
Knowledge Type: Review and change control · Normative Weight: Core
D.2-S01
Translate requirements, material matters and reporting objectives into a structured disclosure inventory and logical content hierarchy.
Skill Type: Core applied capability · Observable Output or Result: Disclosure inventory and hierarchy
D.2-S02
Design sections, subsections, appendices, data-book and web components and allocate narrative, metrics, policies, targets, limitations and cross-references.
Skill Type: Architecture design · Observable Output or Result: Disclosure architecture and report skeleton
D.2-S03
Map requirements and material matters to precise disclosure locations, owners and evidence and create a usable content index blueprint.
Skill Type: Traceability and index design · Observable Output or Result: Requirements-to-content map and content index blueprint
D.2-S04
Design specific cross-references, page and URL logic and reuse rules across outputs while identifying dynamic, inaccessible or unstable references.
Skill Type: Navigation and channel control · Observable Output or Result: Cross-reference, navigation and multi-document plan
D.2-S05
Test completeness, duplication, user navigation and drafting feasibility and issue controlled drafting briefs and architecture updates.
Skill Type: Review and briefing · Observable Output or Result: Architecture quality-review and drafting brief
D.2-B01
Designs architecture for findability and decision use rather than internal organisational convenience or promotional storytelling alone.
Behaviour Type: User-centred design · Non-compensable Requirement: No
D.2-B02
Does not use broad or ambiguous references to conceal incomplete disclosures or assume that a content-index entry proves compliance.
Behaviour Type: Traceability discipline · Non-compensable Requirement: No
D.2-B03
Keeps architecture changes, moved disclosures, link dependencies and unresolved gaps visible to owners and reviewers.
Behaviour Type: Change transparency · Non-compensable Requirement: No
Typical tasks · 4
D.2-T01
Compile the approved reporting strategy, requirements register, materiality conclusions, prior outputs and intended publication channels.
Primary Output Link: D.2-O01
D.2-T02
Design the report or filing skeleton and allocate required and material content across sections, appendices, data books and web components.
Primary Output Link: D.2-O01
D.2-T03
Create the requirements-to-content map, content index blueprint and precise cross-reference and navigation logic.
Primary Output Link: D.2-O02
D.2-T04
Test the architecture with users, preparers and reviewers, issue drafting briefs and control changes through the reporting cycle.
Primary Output Link: D.2-O03
Expected outputs · 3
Level 1 · Foundation
D.2-L1-01
Can maintain an established report skeleton, disclosure map and content-index template and assign specified requirements and content to defined locations.
Indicator Dimension: Task execution
D.2-L1-02
Can identify obvious missing disclosures, duplicate placement, imprecise references or unstable links and escalate architecture changes or unresolved gaps.
Indicator Dimension: Quality, judgement and accountability
Level 2 · Practitioner
D.2-L2-01
Can independently design a coherent disclosure architecture and content-index blueprint for a moderately complex, multi-section or multi-document reporting package.
Indicator Dimension: Task execution
D.2-L2-02
Can reconcile routine requirement and topic overlaps, design precise navigation, issue drafting briefs and explain architecture choices and limitations to owners and reviewers.
Indicator Dimension: Quality, judgement and accountability
Level 3 · Advanced Practitioner
D.2-L3-01
Can design or critically review disclosure architectures for complex groups, multiple reporting instruments, digital and printed outputs or investor and regulatory channels.
Indicator Dimension: Method design and review
D.2-L3-02
Can challenge fragmented, boilerplate or misleading structures, resolve major content-location conflicts and establish organisation-wide architecture, navigation and change-control principles.
Indicator Dimension: Leadership and governance
Illustrative evidence · 6
D.2-E01
Disclosure architecture and report skeleton linked to requirements, material matters and reporting outputs.
Evidence Type: Work product
D.2-E02
Requirements-to-content map and content index blueprint with owners, locations, status and evidence links.
Evidence Type: Work product
D.2-E03
Cross-reference, navigation and multi-document plan including dynamic and external-link controls.
Evidence Type: Work product
D.2-E04
Architecture versions, drafting briefs, completeness checks and change trail.
Evidence Type: Process evidence
D.2-E05
Documented preparer, user, legal, digital, quality or governance review and the practitioner's response.
Evidence Type: Review evidence
D.2-E06
Observed explanation and defence of architecture, content-location and cross-reference decisions.
Evidence Type: Observed performance
Assessment · 3
D.2-A-L1
Disclosure-mapping exercise, navigation review and situational judgement
Correct mapping; clarity of locations; recognition of duplication, broad references, link and escalation risks.
D.2-A-L2
Integrated architecture case and professional design memorandum
Completeness; content hierarchy; channel allocation; navigation and link design; drafting feasibility; traceability and communication.
D.2-A-L3
Complex multi-instrument case, portfolio and oral defence
Method design; interoperability and channel control; user navigation; challenge of incomplete or misleading architecture; oral defence.
| From | To | Type | Rationale |
|---|---|---|---|
| A.6 | D.2 | Feeds into | Crosswalks inform disclosure architecture, content indices and requirements matrices. |
| C.9 | D.2 | Feeds into | Approved materiality conclusions inform the disclosure map, requirements matrix and report architecture. |
| D.1 | D.2 | Feeds into | The reporting strategy determines the required disclosure architecture and publication channels. |
| D.2 | A.8 | Evidence and traceability linkage | The disclosure architecture should remain connected to the controlled requirements-to-disclosure register. |
| D.2 | C.9 | Prerequisite | Approved materiality conclusions inform the disclosure inventory and report skeleton. |
| D.2 | G.5 | Feeds into | The architecture becomes the basis for disclosure outlines and detailed drafting. |
| D.2 | G.10 | Disclosure, claims and publication linkage | Cross-reference and content-index design are validated through final accessibility and navigation review. |
| D.2 | D.4 | Feeds into | The disclosure map determines the data, narrative and evidence requests that must be issued. |
| D.2 | I.3 | Feeds into | The approved disclosure architecture, content locations and authoritative disclosures feed the taxonomy applicability, concept-mapping and digital-tagging process. |
| G.5 | D.2 | Prerequisite | The approved disclosure architecture and requirements-to-content map provide the structure for disclosure-level development. |
| G.10 | D.2 | Operational and workflow linkage | Architecture and navigation design provide the basis for final references and multi-document presentation. |
| I.3 | D.2 | Operational and workflow linkage | Disclosure architecture and content locations provide the basis for taxonomy mapping and structured presentation. |
| 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 | Advanced Practitioner | Role-defining? | A complex case or verified portfolio, supplemented by oral or observed defence, demonstrating method design, challenge and governance capability. |
| 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. |