Domain E · Area E-CA1 · Metric architecture, methodologies and performance parameters

E.3Define and govern baselines, targets and performance-measurement rules

Working Draft version 1.2.0

Purpose and scope

This unit covers the capability to define and govern baselines, base years, target scope, type, boundary, time horizon, interim milestones, performance periods, progress calculations, recalculation and target-change rules. It ensures that target and performance information is comparable, evidence-based and transparent about methodology, dependencies and limitations.

Applied competency statement

Can establish and govern baselines, targets, performance periods and progress-measurement rules, including scope, boundary, base year, milestones, recalculation, target changes and transparent treatment of limitations.

Boundary and escalation

This unit governs reporting parameters for baselines, targets and progress and does not establish corporate strategy, scientific alignment, transition feasibility, financial planning, remuneration design or external validation. Those conclusions require authorised management and, where relevant, climate, science, finance, strategy, legal or other specialist input.

Key quality risks

Targets without a defined baseline, scope, boundary, unit or target year; changing the base year to improve apparent performance; mixing absolute and intensity measures; inconsistent numerator or denominator; progress calculated against a moving boundary; selective exclusion of acquisitions or poor-performing operations; interim milestones omitted; dependence on offsets or external conditions not disclosed; target changes presented as achievement; and ambition, feasibility or scientific alignment claimed without appropriate specialist evidence.

Required knowledge · 6

E.3-K01

Understands baseline period, base-year data, reference condition, normalisation, structural change, recalculation and evidence requirements.

Knowledge Type: Baseline and base year · Normative Weight: Core

E.3-K02

Understands absolute, intensity, rate, coverage, qualitative, milestone and outcome targets and the fields needed to define scope, boundary, unit, direction, target year and owner.

Knowledge Type: Target architecture · Normative Weight: Core

E.3-K03

Understands actual versus planned performance, interim milestones, cumulative and annual measures, denominator changes, normalisation, variance and treatment of partial periods.

Knowledge Type: Progress measurement · Normative Weight: Core

E.3-K04

Understands triggers and methods for baseline recalculation, acquisitions, disposals, methodology changes, errors, data improvements, boundary changes and target revision.

Knowledge Type: Recalculation and change · Normative Weight: Core

E.3-K05

Understands reliance on external conditions, offsets, credits, supplier or customer action, technology, finance or policy and the need to distinguish target design, ambition, feasibility and achievement.

Knowledge Type: Dependencies and claims · Normative Weight: Core

E.3-K06

Understands approval, evidence, versioning, monitoring, disclosure and when strategy, science, finance, legal or other specialist judgement is required.

Knowledge Type: Governance and specialist boundary · Normative Weight: Core

Applied skills · 5

E.3-S01

Translate an approved objective into a complete baseline and target specification with scope, measure, boundary, period, milestones and ownership.

Skill Type: Core applied capability · Observable Output or Result: Baseline and target design draft

E.3-S02

Select or validate baseline data, document evidence and normalisation and define recalculation triggers and rules.

Skill Type: Baseline governance · Observable Output or Result: Baseline evidence and recalculation record

E.3-S03

Define target type, target year, milestones, numerator, denominator, dependencies and the method for measuring and explaining progress.

Skill Type: Target and progress design · Observable Output or Result: Baseline and target protocol

E.3-S04

Assess proposed target or baseline changes, separate methodological change from performance and retain comparative and disclosure effects.

Skill Type: Change and comparability control · Observable Output or Result: Progress-measurement and target-change log

E.3-S05

Obtain specialist and governance approval and explain scope, dependencies, assumptions, limitations, recalculations and performance consistently.

Skill Type: Review and communication · Observable Output or Result: Target quality and approval record

Professional behaviours · 3

E.3-B01

Does not change baselines, boundaries, denominators or target wording to improve apparent achievement without transparent and authorised rationale.

Behaviour Type: Integrity of performance · Non-compensable Requirement: No

E.3-B02

Makes external dependencies, offsets, assumptions, exclusions and uncertainty visible rather than presenting the target as wholly within organisational control.

Behaviour Type: Transparency of dependencies · Non-compensable Requirement: No

E.3-B03

Distinguishes target adoption, ambition, feasibility, scientific alignment, forecast and actual performance and escalates unsupported claims.

Behaviour Type: Claim discipline · Non-compensable Requirement: No

Typical tasks · 4

E.3-T01

Review the approved objective, metric definition, methodology, perimeter, historical data, strategic assumptions and specialist evidence.

Primary Output Link: E.3-O01

E.3-T02

Select and validate the baseline, document evidence and define recalculation, normalisation and structural-change rules.

Primary Output Link: E.3-O02

E.3-T03

Define target type, boundary, unit, target year, milestones, dependencies and progress calculation and reporting rules.

Primary Output Link: E.3-O01

E.3-T04

Monitor performance and changes, assess target or baseline revisions and retain approval, comparative and disclosure records.

Primary Output Link: E.3-O03

Expected outputs · 3

E.3-O01

Baseline and target protocol

Output Type: Professional work product

E.3-O02

Baseline evidence and recalculation record

Output Type: Professional work product

E.3-O03

Progress-measurement and target-change log

Output Type: Professional work product

Proficiency indicators

Level 1 · Foundation

E.3-L1-01

Can maintain approved baseline and target protocols, calculate progress using specified rules and identify missing scope, base-year, milestone or change information.

Indicator Dimension: Task execution

E.3-L1-02

Can distinguish target change from performance, recognise obvious comparability or claim issues and escalate specialist or governance questions.

Indicator Dimension: Quality, judgement and accountability

Level 2 · Practitioner

E.3-L2-01

Can independently define and maintain baselines, target protocols and progress-measurement methods for a moderately complex workstream, including recalculation and change control.

Indicator Dimension: Task execution

E.3-L2-02

Can resolve routine boundary, normalisation, denominator and milestone issues and explain performance, dependencies and limitations to management and reviewers.

Indicator Dimension: Quality, judgement and accountability

Level 3 · Advanced Practitioner

E.3-L3-01

Can design or critically review enterprise baseline, target and performance-governance methods across multiple entities, topics, target types and reporting channels.

Indicator Dimension: Method design and review

E.3-L3-02

Can challenge manipulated baselines or claims, resolve significant comparability and dependency issues and advise governance bodies on target changes, residual uncertainty and reporting consequences.

Indicator Dimension: Leadership and governance

Illustrative evidence · 6

E.3-E01

Baseline and target protocol with scope, unit, boundary, target year, milestones and dependencies.

Evidence Type: Work product

E.3-E02

Baseline evidence and recalculation record with source, normalisation and structural-change rationale.

Evidence Type: Work product

E.3-E03

Progress-measurement and target-change log with calculations, approvals and comparative effects.

Evidence Type: Work product

E.3-E04

Reperformance and reconciliation of reported progress to baseline and current-period evidence.

Evidence Type: Process evidence

E.3-E05

Documented strategy, science, finance, methodology, legal or governance review and the practitioner's response.

Evidence Type: Review evidence

E.3-E06

Observed explanation and defence of a baseline recalculation, target revision or progress claim.

Evidence Type: Observed performance

Assessment · 3

E.3-A-L1

Baseline-and-target completion exercise, progress calculation and situational judgement

Definition completeness; calculation accuracy; comparability; recognition of change and specialist issues.

E.3-A-L2

Integrated target-governance case and professional memorandum

Baseline evidence; recalculation and normalisation; target definition; progress and change governance; disclosure transparency.

E.3-A-L3

Complex target-integrity case, portfolio and oral defence

Method design; target and claim integrity; dependency and comparability judgement; governance advice and oral defence.

Relationships · 7

From	To	Type	Rationale
E.3	G.2	Strong linkage	Baseline, target and progress rules support analysis and disclosure of target performance.
E.3	E.8	Change and lifecycle linkage	Base-year, target and progress changes may require recalculation, comparative treatment and disclosure.
E.3	C.3	Boundary distinction	Target and baseline scope should be reconciled to reporting and metric boundaries.
E.3	G.7	Disclosure, claims and publication linkage	Target, achievement and alignment claims require support from the controlled target protocol and evidence.
E.3	G.9	Method, data and analytical linkage	Target dependencies, estimates and limitations should be communicated transparently.
E.8	E.3	Method, data and analytical linkage	Target and baseline recalculations require comparative and change governance.
G.2	E.3	Prerequisite	Target progress analysis depends on approved baselines, targets, milestones and measurement rules.

Role profiles for this unit

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.