Domain E · Area E-CA2 · Data sourcing, collection, consolidation and estimation

E.4Design data sources, ownership and collection processes

Working Draft version 1.1

Purpose and scope

This unit covers the capability to identify and evaluate source systems and records, assign accountable data ownership, design collection methods and cut-off, define frequency and evidence requirements and establish controlled transfer from source to reporting. It includes manual, automated, third-party and value-chain sources, access, privacy, source hierarchy, local contributor instructions and fallback arrangements.

Applied competency statement

Can design and govern data sourcing, ownership and collection arrangements that identify suitable source records, accountable owners, collection frequency, cut-off, evidence, access, transfer and exception requirements.

Boundary and escalation

This unit designs reporting source and collection arrangements. D.4 controls the request workflow; E.1 and E.2 own metric and method definitions; I.1 and I.8 address technology and information-security governance. Source-system, privacy, cyber-security, legal and specialist measurement conclusions require the appropriate technical owners.

Key quality risks

Using a convenient report instead of the underlying source; unclear accountable ownership; dependence on one individual or uncontrolled spreadsheet; data extracted after an inconsistent cut-off; manual transcription without evidence; unavailable historical records; third-party or supplier data accepted without provenance; local owners using different definitions; inadequate access or privacy controls; and no fallback for source, system or contributor failure.

Required knowledge · 6

E.4-K01

Understands systems of record, subledgers, operational systems, surveys, registers, documents, sensors, invoices, manual records, third-party data, supplier submissions, models and derived sources.

Knowledge Type: Source types and hierarchy · Normative Weight: Core

E.4-K02

Understands accountable data owner, source-system owner, preparer, custodian, contributor, reviewer, methodology owner and approver roles and their relationship to C.2 and D.4.

Knowledge Type: Ownership and stewardship · Normative Weight: Core

E.4-K03

Understands frequency, cut-off, reporting period, population, granularity, dimensions, extraction, transfer, template, interface, manual entry, acknowledgement and evidence requirements.

Knowledge Type: Collection design · Normative Weight: Core

E.4-K04

Understands relevance, authority, completeness, accuracy, accessibility, stability, timeliness, auditability, privacy, cost and dependence considerations in selecting a source.

Knowledge Type: Source suitability · Normative Weight: Core

E.4-K05

Understands provenance, contractual access, methodology, coverage, estimation, supplier or customer controls, confidentiality and the limits of external data.

Knowledge Type: Third-party and value-chain data · Normative Weight: Core

E.4-K06

Understands access management, fallback sources, key-person risk, retention, source changes, system migration, cutover, incident handling and change control.

Knowledge Type: Continuity and change · Normative Weight: Core

Applied skills · 5

E.4-S01

Map each metric and narrative evidence need to candidate source systems, records, owners and contributors.

Skill Type: Core applied capability · Observable Output or Result: Data source inventory

E.4-S02

Evaluate source suitability, provenance, coverage, access, stability, evidence and control and select or rank sources and fallbacks.

Skill Type: Source evaluation · Observable Output or Result: Source suitability, access and gap assessment

E.4-S03

Assign data ownership and define collection frequency, cut-off, population, granularity, transfer, evidence and review requirements.

Skill Type: Ownership and collection design · Observable Output or Result: Data source and ownership matrix

E.4-S04

Develop collection procedures, local instructions, calendars, secure transfer and exception routes and align them with the request workflow.

Skill Type: Procedure implementation · Observable Output or Result: Controlled data-collection procedure and calendar

E.4-S05

Monitor source and contributor performance, access, late or incomplete collections, source changes and continuity risks and escalate remediation.

Skill Type: Monitoring and change · Observable Output or Result: Source and collection issue record

Professional behaviours · 3

E.4-B01

Prefers the most suitable and supportable source rather than the easiest available extract and clearly identifies derived or secondary data.

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

E.4-B02

Does not confuse the person who uploads data with the accountable owner of its definition, completeness and approval.

Behaviour Type: Ownership clarity · Non-compensable Requirement: No

E.4-B03

Protects access and confidentiality and raises source, system, supplier and key-person risks before they compromise the reporting cycle.

Behaviour Type: Protection and continuity · Non-compensable Requirement: No

Typical tasks · 4

E.4-T01

Compile metric protocols, request requirements, existing systems, records, owners, contributors and evidence needs.

Primary Output Link: E.4-O01

E.4-T02

Evaluate candidate sources and fallbacks for suitability, provenance, coverage, access, privacy, control and stability.

Primary Output Link: E.4-O03

E.4-T03

Define accountable ownership, collection frequency, cut-off, population, granularity, transfer, evidence and review fields.

Primary Output Link: E.4-O01

E.4-T04

Document and operate collection procedures and calendars, monitor source and contributor performance and control changes and exceptions.

Primary Output Link: E.4-O02

Expected outputs · 3

E.4-O01

Data source and ownership matrix

Output Type: Professional work product

E.4-O02

Controlled data-collection procedure and calendar

Output Type: Professional work product

E.4-O03

Source suitability, access and gap assessment

Output Type: Professional work product

Proficiency indicators

Level 1 · Foundation

E.4-L1-01

Can maintain an approved source-owner matrix, follow collection procedures and identify missing sources, owners, evidence or access.

Indicator Dimension: Task execution

E.4-L1-02

Can distinguish primary, derived and third-party sources and escalate late, incomplete, insecure or unstable source arrangements.

Indicator Dimension: Quality, judgement and accountability

Level 2 · Practitioner

E.4-L2-01

Can independently design and operate sourcing and collection for a moderately complex reporting workstream with several systems, entities or external contributors.

Indicator Dimension: Task execution

E.4-L2-02

Can assess source suitability, resolve routine ownership and cut-off issues and explain gaps, fallbacks and limitations to management and reviewers.

Indicator Dimension: Quality, judgement and accountability

Level 3 · Advanced Practitioner

E.4-L3-01

Can design or critically review enterprise sourcing, ownership and collection governance across complex groups, value chains, system landscapes and third-party providers.

Indicator Dimension: Method design and review

E.4-L3-02

Can challenge weak or convenience-based sources, resolve significant ownership and access failures and advise governance bodies on continuity, privacy and residual data risk.

Indicator Dimension: Leadership and governance

Illustrative evidence · 6

E.4-E01

Data source and ownership matrix with source, owner, frequency, cut-off, evidence and fallback fields.

Evidence Type: Work product

E.4-E02

Controlled data-collection procedure and calendar with local and third-party instructions.

Evidence Type: Work product

E.4-E03

Source suitability, access and gap assessment with provenance and continuity analysis.

Evidence Type: Work product

E.4-E04

Collection, transfer, acknowledgement, exception, source-change and access trail.

Evidence Type: Process evidence

E.4-E05

Documented source-owner, IT, privacy, legal, procurement, specialist or quality review and the practitioner's response.

Evidence Type: Review evidence

E.4-E06

Observed evaluation and resolution of a deficient or unstable data-source arrangement.

Evidence Type: Observed performance

Assessment · 3

E.4-A-L1

Source-mapping exercise, procedure review and situational judgement

Source classification; ownership; collection completeness; recognition of suitability, privacy and escalation issues.

E.4-A-L2

Integrated data-sourcing case and professional memorandum

Source selection; ownership and cut-off; evidence and transfer; continuity and third-party controls; management communication.

E.4-A-L3

Complex group and value-chain case, portfolio and oral defence

Method design; provenance and continuity; privacy and access; challenge of weak sources; oral defence.

Relationships · 8

From	To	Type	Rationale
B.2	E.4	Feeds into	Business-model and value-chain mapping informs data-source, owner and collection design.
D.4	E.4	Strong linkage	Request design and data-source and owner design must operate consistently.
E.1	E.4	Feeds into	Definitions identify the data elements, dimensions, owners and sources required for collection.
E.4	D.4	Operational and workflow linkage	Source and ownership design should align with request specifications, statuses and exception handling.
E.4	E.1	Prerequisite	Collection depends on approved definitions, dimensions and ownership fields.
E.4	E.9	Evidence and traceability linkage	Source systems and records form the starting point for data lineage and record integrity.
E.4	I.1	Digital and technology linkage	Reporting platforms and system architecture may support source collection and ownership workflows.
E.4	H.4	Professional conduct and collaboration linkage	Source access and collection may involve confidential, personal or market-sensitive information.

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	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	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	Foundation	Supporting?	A supervised or defined work sample showing correct application, traceability and recognition of escalation needs.