Domain G · Area G-CA1 · Performance analysis and reporting connectivity

G.1Analyse performance, trends, variances and drivers

Working Draft version 1.1

Purpose and scope

This unit covers the capability to analyse current and historical sustainability performance using validated and comparable information. It includes trends, variances, ratios, intensities, concentrations, distributions, outliers, operational and contextual drivers, changes in scope or methodology and the distinction between observed performance, estimated information and explanation. It converts analysis into balanced reporting commentary without presenting correlation as causation or analysis as forecast.

Applied competency statement

Can analyse sustainability performance, trends, variances and underlying drivers using validated and comparable information and translate the results into balanced, evidence-linked reporting commentary.

Boundary and escalation

This unit performs reporting analysis and does not provide statistical, econometric, scientific, operational, investment or valuation conclusions beyond the evidence and competence available. E.7 owns data validation, E.8 comparative treatment and specialist causal or forecasting analysis requires qualified input.

Key quality risks

Selective time periods or metrics; trend claims based on non-comparable data; changes in boundary, method or denominator misrepresented as performance; correlation described as causation; favourable averages hiding poor sites or affected groups; outliers removed without investigation; benchmark data used without context; estimated and observed information mixed; seasonality, acquisitions or one-off events ignored; and commentary drafted before validation and reconciliation are complete.

Required knowledge · 6

G.1-K01

Understands level, change, trend, variance, ratio, rate, intensity, concentration, distribution, outlier and driver concepts and their appropriate use in sustainability reporting.

Knowledge Type: Analytical foundations · Normative Weight: Core

G.1-K02

Understands the effects of boundary, methodology, unit, denominator, estimate, acquisition, disposal, restatement, inflation or exchange-rate treatment and reporting-period change on analysis.

Knowledge Type: Comparability · Normative Weight: Core

G.1-K03

Understands absolute and percentage change, index and base-year comparison, variance decomposition, contribution analysis, disaggregation, rolling averages and basic benchmark and plausibility analysis.

Knowledge Type: Analytical methods · Normative Weight: Core

G.1-K04

Understands direct and indirect drivers, operational and external factors, interaction effects, one-off events and the distinction among association, management explanation and established causation.

Knowledge Type: Drivers and causality · Normative Weight: Core

G.1-K05

Understands how missing data, estimates, sampling, measurement uncertainty, outliers and residual validation issues limit analytical conclusions.

Knowledge Type: Uncertainty and data quality · Normative Weight: Core

G.1-K06

Understands balanced commentary, material movements, favourable and adverse trends, contextual explanation, evidence links and the boundary between historical analysis, target progress and forecasting.

Knowledge Type: Reporting application · Normative Weight: Core

Applied skills · 5

G.1-S01

Define the analytical question, population, periods, metrics, dimensions, comparability conditions and evidence required.

Skill Type: Core applied capability · Observable Output or Result: Performance-analysis plan

G.1-S02

Calculate and review levels, trends, variances, ratios, intensities, concentrations and disaggregated movements using controlled information.

Skill Type: Analytical execution · Observable Output or Result: Performance, trend and driver analysis

G.1-S03

Investigate material movements, outliers, local variation, data-quality issues and operational or contextual explanations.

Skill Type: Driver and anomaly analysis · Observable Output or Result: Variance, concentration and anomaly review

G.1-S04

Separate performance from boundary, methodology, estimate, denominator and structural changes and use bridges or qualifications where needed.

Skill Type: Comparability control · Observable Output or Result: Comparability and analytical-adjustment record

G.1-S05

Prepare concise, balanced and evidence-linked commentary that explains significant results, drivers and limitations without overstating causation.

Skill Type: Reporting translation · Observable Output or Result: Performance commentary and analytical conclusion

Professional behaviours · 3

G.1-B01

Does not select periods, disaggregation or benchmarks to create a preferred performance story.

Behaviour Type: Analytical neutrality · Non-compensable Requirement: No

G.1-B02

Does not present management explanation, association or timing coincidence as demonstrated causation without suitable evidence.

Behaviour Type: Causal humility · Non-compensable Requirement: No

G.1-B03

Keeps adverse movements, outliers, local variation and data limitations visible rather than smoothing or aggregating them away.

Behaviour Type: Visibility of adverse information · Non-compensable Requirement: No

Typical tasks · 4

G.1-T01

Confirm validated metrics, periods, comparability, dimensions and known methodology or perimeter changes.

Primary Output Link: G.1-O01

G.1-T02

Perform trend, variance, ratio, concentration and disaggregated analysis and identify material movements and anomalies.

Primary Output Link: G.1-O01

G.1-T03

Investigate drivers with owners and specialists, reconcile explanations to evidence and distinguish performance from structural or methodological effects.

Primary Output Link: G.1-O02

G.1-T04

Prepare and review balanced performance commentary, evidence links, limitations and analytical conclusions.

Primary Output Link: G.1-O03

Expected outputs · 3

G.1-O01

Performance, trend and driver analysis

Output Type: Professional work product

G.1-O02

Variance, concentration and anomaly review

Output Type: Professional work product

G.1-O03

Performance commentary and analytical conclusion

Output Type: Professional work product

Proficiency indicators

Level 1 · Foundation

G.1-L1-01

Can perform specified trend and variance calculations on validated data and prepare a limited analytical table and commentary.

Indicator Dimension: Task execution

G.1-L1-02

Can identify obvious non-comparability, outlier, denominator or unsupported-driver issues and escalate them before reporting.

Indicator Dimension: Quality, judgement and accountability

Level 2 · Practitioner

G.1-L2-01

Can independently analyse a moderately complex sustainability dataset across periods, entities or dimensions and prepare balanced performance conclusions.

Indicator Dimension: Task execution

G.1-L2-02

Can distinguish performance from methodology and structural change, investigate routine anomalies and explain drivers and limitations to management and reviewers.

Indicator Dimension: Quality, judgement and accountability

Level 3 · Advanced Practitioner

G.1-L3-01

Can design or critically review enterprise sustainability performance-analysis methods across complex groups, topics, benchmarks and reporting channels.

Indicator Dimension: Method design and review

G.1-L3-02

Can challenge selective or misleading analysis, resolve significant comparability disputes, coordinate resolution of causal questions requiring specialist input and advise governance bodies on performance interpretation and residual uncertainty.

Indicator Dimension: Leadership and governance

Illustrative evidence · 6

G.1-E01

Performance, trend and driver analysis with formulas, periods, dimensions and source links.

Evidence Type: Work product

G.1-E02

Variance, concentration and anomaly review with investigation and resolution.

Evidence Type: Work product

G.1-E03

Performance commentary and analytical conclusion with evidence and limitation references.

Evidence Type: Work product

G.1-E04

Comparability, bridge, disaggregation, benchmark and re-performance trail.

Evidence Type: Process evidence

G.1-E05

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

Evidence Type: Review evidence

G.1-E06

Observed explanation and defence of a material performance trend or anomaly.

Evidence Type: Observed performance

Assessment · 3

G.1-A-L1

Trend-and-variance exercise, anomaly review and situational judgement

Calculation accuracy; comparability; anomaly recognition; balanced commentary and escalation.

G.1-A-L2

Integrated performance-analysis case and professional memorandum

Analytical depth; comparability and disaggregation; driver investigation; uncertainty and balanced reporting.

G.1-A-L3

Complex performance-narrative case, portfolio and oral defence

Method design; neutrality and comparability; challenge of selective analysis; governance communication and oral defence.

Relationships · 8

From	To	Type	Rationale
E.7	G.1	Method, data and analytical linkage	Validated information provides the basis for trend, variance and performance analysis.
G.1	E.7	Prerequisite	Performance analysis should use validated, reconciled and investigated sustainability information.
G.1	E.8	Method, data and analytical linkage	Errors, restatements and methodology changes affect the comparability and explanation of performance.
G.1	G.2	Method, data and analytical linkage	Historical performance analysis provides context for target progress and deviation assessment.
G.1	G.8	Disclosure, claims and publication linkage	Performance commentary should reconcile to metrics, tables, charts and external channels.
G.1	G.6	Feeds into	Validated analytical conclusions support balanced entity-specific disclosure drafting.
G.2	G.1	Method, data and analytical linkage	Target performance should be interpreted alongside current and historical performance and drivers.
H.2	G.1	Method, data and analytical linkage	Performance explanations, drivers and anomalies should be challenged before reporting.

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.