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

E.5Consolidate, aggregate and disaggregate sustainability information

Working Draft version 1.1

Purpose and scope

This unit covers the capability to combine sustainability information across entities, sites, business units, geographies, products, value-chain stages and systems while preserving the approved reporting perimeter, metric methodology, required disaggregation and source-level traceability. It includes cut-off, eliminations, duplicate control, weighting, denominators, partial periods, acquisitions and disposals, missing populations and reconciliation to the expected reporting universe.

Applied competency statement

Can consolidate, aggregate and disaggregate sustainability information across entities, sites and systems using controlled rules that preserve boundary, completeness, comparability, required dimensions and source-level traceability.

Boundary and escalation

This unit implements the reporting perimeter and approved methodologies and does not determine legal consolidation, accounting control, ownership or reporting scope. C.3 owns the reporting perimeter; E.2 owns metric-specific calculation rules; complex accounting, operational, statistical or specialist aggregation decisions require the appropriate qualified owner.

Key quality risks

Omitted entities, sites or populations; duplicate submissions; inconsistent cut-off or periods; summing ratios or percentages incorrectly; use of unweighted averages; denominator mismatch; double counting internal transfers or shared services; aggregation that hides severe local outcomes; inappropriate elimination of value-chain information; partial-year data without adjustment or disclosure; changes in perimeter not reflected; and loss of source-level detail after consolidation.

Required knowledge · 6

E.5-K01

Understands expected entities, sites, activities, products, geographies, value-chain stages, reporting periods and submission populations and their relationship to the perimeter in C.3.

Knowledge Type: Consolidation universe · Normative Weight: Core

E.5-K02

Understands sum, count, weighted average, rate, ratio, intensity, index, maximum, minimum and other aggregation methods and why some values cannot be added or averaged directly.

Knowledge Type: Aggregation logic · Normative Weight: Core

E.5-K03

Understands internal transfer, intercompany, shared-service, repeated record, overlapping category and source-duplication risks and controlled elimination rules.

Knowledge Type: Eliminations and duplicates · Normative Weight: Core

E.5-K04

Understands required breakdowns by geography, entity, workforce group, product, site, topic, value-chain stage and other dimensions and the risk that aggregate information obscures important variation.

Knowledge Type: Disaggregation · Normative Weight: Core

E.5-K05

Understands cut-off, partial periods, acquisitions, disposals, closures, restructurings, discontinued operations and the interaction with comparatives and restatements.

Knowledge Type: Period and perimeter change · Normative Weight: Core

E.5-K06

Understands submission registers, consolidation models, completeness checks, population reconciliations, exception handling, versioning and retention of source-level evidence.

Knowledge Type: Control and traceability · Normative Weight: Core

Applied skills · 5

E.5-S01

Translate the approved perimeter and metric methods into entity, site, system and dimension-level consolidation rules.

Skill Type: Core applied capability · Observable Output or Result: Consolidation rule design

E.5-S02

Design controlled templates or system structures for submissions, identifiers, periods, units, dimensions and source references.

Skill Type: Model and submission design · Observable Output or Result: Controlled consolidation model and entity or site submission register

E.5-S03

Aggregate, weight, calculate, eliminate and combine information using approved rules while retaining source-level detail.

Skill Type: Consolidation and elimination · Observable Output or Result: Consolidated dataset and calculation record

E.5-S04

Reconcile expected and received populations, periods and perimeters and investigate missing, duplicate, partial or inconsistent submissions.

Skill Type: Completeness and reconciliation · Observable Output or Result: Population, elimination and perimeter reconciliation

E.5-S05

Produce required breakdowns, explain aggregation limitations and preserve local or subgroup information where aggregation could mislead.

Skill Type: Disaggregation and communication · Observable Output or Result: Sustainability consolidation methodology and rules

Professional behaviours · 3

E.5-B01

Does not treat received submissions as the complete reporting population without reconciliation to the approved perimeter.

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

E.5-B02

Does not use aggregation to conceal severe local outcomes, affected groups, poor-performing entities or material variability.

Behaviour Type: Non-obscuration · Non-compensable Requirement: No

E.5-B03

Applies approved weighting, elimination, period and denominator rules consistently and makes exceptions and manual adjustments traceable.

Behaviour Type: Method consistency · Non-compensable Requirement: No

Typical tasks · 4

E.5-T01

Compile the approved perimeter, entity and site universe, metric methods, dimensions, periods and expected submission population.

Primary Output Link: E.5-O01

E.5-T02

Configure submission and consolidation structures, identifiers, validation fields, aggregation, weighting and elimination rules.

Primary Output Link: E.5-O02

E.5-T03

Load or combine submissions, apply calculation and elimination rules and retain source-level references and manual adjustments.

Primary Output Link: E.5-O02

E.5-T04

Reconcile population, perimeter, cut-off, units and duplicates, investigate exceptions and produce required disaggregation and approval records.

Primary Output Link: E.5-O03

Expected outputs · 3

E.5-O01

Sustainability consolidation methodology and rules

Output Type: Professional work product

E.5-O02

Controlled consolidation model and entity or site submission register

Output Type: Professional work product

E.5-O03

Population, elimination and perimeter reconciliation

Output Type: Professional work product

Proficiency indicators

Level 1 · Foundation

E.5-L1-01

Can operate an approved consolidation model, load defined submissions, apply specified aggregation and elimination rules and update population status.

Indicator Dimension: Task execution

E.5-L1-02

Can identify obvious missing, duplicate, period, unit, denominator or population issues and escalate exceptions beyond the approved method.

Indicator Dimension: Quality, judgement and accountability

Level 2 · Practitioner

E.5-L2-01

Can independently consolidate a moderately complex multi-entity or multi-site dataset, reconcile the population and produce required disaggregation.

Indicator Dimension: Task execution

E.5-L2-02

Can resolve routine weighting, partial-period, elimination and approved-perimeter application issues and explain limitations and manual adjustments to owners and reviewers.

Indicator Dimension: Quality, judgement and accountability

Level 3 · Advanced Practitioner

E.5-L3-01

Can design or critically review enterprise consolidation and disaggregation methods across complex groups, value chains, systems and metric types.

Indicator Dimension: Method design and review

E.5-L3-02

Can challenge incomplete populations, misleading aggregation or inappropriate eliminations and establish organisation-wide rules for completeness, source traceability and local-outcome visibility.

Indicator Dimension: Leadership and governance

Illustrative evidence · 6

E.5-E01

Sustainability consolidation methodology and rules covering aggregation, weighting, eliminations, periods and dimensions.

Evidence Type: Work product

E.5-E02

Controlled consolidation model and entity or site submission register.

Evidence Type: Work product

E.5-E03

Population, elimination and perimeter reconciliation with missing, duplicate and partial-period analysis.

Evidence Type: Work product

E.5-E04

Source-level, submission, manual-adjustment and calculation trail supporting the consolidated result.

Evidence Type: Process evidence

E.5-E05

Documented finance, operations, data-owner, methodology, quality or governance review and the practitioner's response.

Evidence Type: Review evidence

E.5-E06

Observed reconciliation and defence of a complex consolidation or disaggregation decision.

Evidence Type: Observed performance

Assessment · 3

E.5-A-L1

Consolidation exercise, population reconciliation and situational judgement

Correct calculation; population completeness; duplicate and unit control; recognition of escalation needs.

E.5-A-L2

Integrated multi-entity data case and professional memorandum

Method application; weighting and elimination; perimeter and period reconciliation; source traceability; explanation of limitations.

E.5-A-L3

Complex group-consolidation case, portfolio and oral defence

Method design; completeness and disaggregation; challenge of misleading aggregation; governance communication and oral defence.

Relationships · 7

From	To	Type	Rationale
A.4	E.5	Strong linkage	Entity and group facts inform data consolidation, aggregation and elimination design.
C.3	E.5	Feeds into	The reporting perimeter informs data consolidation, aggregation, elimination and double-counting controls.
E.5	C.3	Prerequisite	The approved reporting perimeter defines the expected consolidation population.
E.5	E.2	Method, data and analytical linkage	Aggregation, weighting, denominator and elimination rules derive from approved metric methodologies.
E.5	E.7	Method, data and analytical linkage	Population, duplicate, unit and reasonableness review validates the consolidated information.
E.5	E.9	Evidence and traceability linkage	Consolidation must preserve source-level identifiers, transformations and manual adjustments.
E.5	G.8	Disclosure, claims and publication linkage	Consolidated metrics should reconcile across reports, data books and external submissions.

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	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.