Domain E · Area E-CA1 · Metric architecture, methodologies and performance parameters
E.1Define and govern metrics and data definitions
Working Draft version 1.1
Purpose and scope
This unit covers the capability to translate reporting requirements, material matters and management information needs into controlled metric definitions and data elements. It establishes the meaning, purpose, unit, period, boundary, dimensions, owner, source, methodology link, aggregation and disaggregation rules, evidence, review and change controls needed for consistent collection, calculation and disclosure.
Applied competency statement
Can define and govern sustainability metrics and data elements through unambiguous protocols, controlled terminology, data dictionaries, ownership, approval and version control.
Boundary and escalation
This unit governs reporting definitions and does not replace scientific, engineering, accounting, actuarial, legal or other specialist methodology ownership. Instrument-specific definitions and regulated measurement criteria must be preserved, and specialist or authoritative approval is required where the reporting practitioner is not competent to define the underlying measure.
Key quality risks
Using the same label for different measures; definitions that omit scope, unit, period, numerator, denominator or dimensions; mixing source, calculated and disclosed values; inconsistent sign conventions or classifications; uncontrolled local terms; metrics designed around available data rather than reporting criteria; ambiguous ownership; duplicate or overlapping fields; and definition changes applied without impact assessment, approval or communication.
E.1-K01
Understands the distinction among a metric, indicator, data element, dimension, attribute, source value, calculated value, estimate, target measure and disclosed measure.
Knowledge Type: Metric architecture · Normative Weight: Core
E.1-K02
Understands purpose, unit, period, boundary, inclusions, exclusions, numerator, denominator, calculation reference, dimensions, frequency, owner, source, evidence, review and presentation fields.
Knowledge Type: Definition components · Normative Weight: Core
E.1-K03
Understands controlled vocabularies, classification hierarchies, codes, aliases, data types, permissible values, sign conventions and semantic consistency across functions, entities and systems.
Knowledge Type: Terminology and taxonomy · Normative Weight: Core
E.1-K04
Understands how metric definitions specify aggregation levels, required disaggregation, treatment of categories, duplicate prevention and the relationship to reporting and data perimeters.
Knowledge Type: Aggregation and disaggregation · Normative Weight: Core
E.1-K05
Understands definition ownership, approval, effective date, versioning, supersession, change impact, communication and the relationship to requests, systems, calculations and comparatives.
Knowledge Type: Governance and change · Normative Weight: Core
E.1-K06
Understands the need to preserve authoritative or specialist definitions and when subject-matter, finance, legal, data-model or other technical input is required.
Knowledge Type: Specialist and source boundary · Normative Weight: Core
E.1-S01
Translate a reporting or management information requirement into an explicit metric and data-element specification.
Skill Type: Core applied capability · Observable Output or Result: Metric definition draft
E.1-S02
Define units, periods, boundaries, dimensions, data types, permissible values, ownership, sources, evidence and links to methodologies and disclosures.
Skill Type: Definition design · Observable Output or Result: Controlled metric catalogue and metric protocols
E.1-S03
Harmonise terminology, codes and classifications across entities, systems and reporting outputs and identify duplicate, conflicting or obsolete definitions.
Skill Type: Taxonomy and consistency · Observable Output or Result: Sustainability data dictionary and controlled taxonomy
E.1-S04
Route definitions for technical and accountable approval, maintain versions and assess and communicate downstream effects of changes.
Skill Type: Governance and change control · Observable Output or Result: Definition approval, version and change record
E.1-S05
Test definitions for ambiguity, completeness, usability, comparability and specialist dependence before collection or system implementation.
Skill Type: Quality challenge · Observable Output or Result: Definition quality-review record
E.1-B01
Does not permit vague or promotional metric labels to substitute for a complete and operational definition.
Behaviour Type: Precision and clarity · Non-compensable Requirement: No
E.1-B02
Uses controlled terminology and makes local variants, aliases, changes and exceptions visible rather than allowing silent semantic drift.
Behaviour Type: Consistency and traceability · Non-compensable Requirement: No
E.1-B03
Escalates underlying scientific, technical, legal or accounting definition questions to the appropriate methodology owner.
Behaviour Type: Professional boundary · Non-compensable Requirement: No
Typical tasks · 4
E.1-T01
Compile applicable reporting requirements, material matters, existing metrics, source fields, disclosures and owner needs.
Primary Output Link: E.1-O01
E.1-T02
Draft metric protocols and data-dictionary entries with complete semantic, boundary, unit, period, source, evidence and ownership fields.
Primary Output Link: E.1-O01
E.1-T03
Reconcile terminology and classifications across functions, entities and systems and remove or distinguish duplicate and conflicting definitions.
Primary Output Link: E.1-O02
E.1-T04
Obtain technical and accountable approval, issue effective versions and control downstream changes to requests, calculations, systems, comparatives and disclosures.
Primary Output Link: E.1-O03
Expected outputs · 3
Level 1 · Foundation
E.1-L1-01
Can maintain approved metric protocols and data-dictionary entries, complete specified fields and identify obvious missing or conflicting definitions.
Indicator Dimension: Task execution
E.1-L1-02
Can distinguish source and calculated values, use controlled terms and escalate ambiguous units, boundaries or specialist definitions.
Indicator Dimension: Quality, judgement and accountability
Level 2 · Practitioner
E.1-L2-01
Can independently define and harmonise metrics and data elements for a moderately complex reporting workstream and operate approval and change control.
Indicator Dimension: Task execution
E.1-L2-02
Can resolve routine semantic and classification conflicts, assess downstream impacts and explain definition choices and limitations to owners and reviewers.
Indicator Dimension: Quality, judgement and accountability
Level 3 · Advanced Practitioner
E.1-L3-01
Can design or critically review enterprise metric, data-dictionary and taxonomy governance across multiple entities, systems, reporting instruments and external submissions.
Indicator Dimension: Method design and review
E.1-L3-02
Can challenge ambiguous or strategically manipulated measures, resolve major cross-functional definition conflicts, and design and advise on organisation-wide approval, version and semantic-control principles.
Indicator Dimension: Leadership and governance
Illustrative evidence · 6
E.1-E01
Controlled metric catalogue and protocols with complete definition, ownership, source and methodology fields.
Evidence Type: Work product
E.1-E02
Sustainability data dictionary and controlled taxonomy with codes, classifications and aliases.
Evidence Type: Work product
E.1-E03
Definition approval, version and change record showing effective dates and downstream impact.
Evidence Type: Work product
E.1-E04
Reconciliation of conflicting or duplicate definitions across systems, entities or reports.
Evidence Type: Process evidence
E.1-E05
Documented methodology-owner, finance, data, legal, subject-matter or quality review and the practitioner's response.
Evidence Type: Review evidence
E.1-E06
Observed explanation and defence of a metric definition or taxonomy decision.
Evidence Type: Observed performance
Assessment · 3
E.1-A-L1
Definition-completion exercise, terminology review and situational judgement
Definition completeness; unit, period and boundary clarity; controlled terminology; recognition of ownership and escalation needs.
E.1-A-L2
Integrated metric-design case and written professional memorandum
Semantic precision; taxonomy design; ownership and approval; downstream change analysis; comparability and communication.
E.1-A-L3
Complex enterprise data-model case, portfolio and oral defence
Method design; semantic and version governance; cross-system interoperability; challenge of manipulated definitions; oral defence.
| From | To | Type | Rationale |
|---|---|---|---|
| A.6 | E.1 | Feeds into | Interoperability analysis informs common and instrument-specific metric definitions and data requirements. |
| D.4 | E.1 | Prerequisite | Data requests depend on approved metric definitions and data-dictionary fields. |
| E.1 | D.4 | Feeds into | Approved definitions and data-dictionary fields are converted into controlled data and narrative requests. |
| E.1 | E.4 | Feeds into | Definitions identify the data elements, dimensions, owners and sources required for collection. |
| E.1 | E.9 | Evidence and traceability linkage | Metric and data definitions form core metadata for source-to-disclosure lineage. |
| E.1 | G.8 | Disclosure, claims and publication linkage | Controlled definitions support consistency between narrative, metrics and external reporting channels. |
| E.2 | E.1 | Prerequisite | Calculation methods depend on a complete and approved metric definition. |
| E.4 | E.1 | Prerequisite | Collection depends on approved definitions, dimensions and ownership fields. |
| I.3 | E.1 | Method, data and analytical linkage | Metric definitions, data dictionaries and controlled terminology support consistent taxonomy mapping. |
| 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 | Advanced Practitioner | Role-defining? | A complex case or verified portfolio, supplemented by oral or observed defence, demonstrating method design, challenge and governance capability. |
| 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 | Practitioner | Required? | A case or work sample demonstrating independent performance, documented judgement and a reviewable professional output. |