Domain G · Area G-CA3 · Comparability, accessibility, publication and correction

G.10Present reporting information clearly and accessibly

Working Draft version 1.1

Purpose and scope

This unit covers the capability to present current and comparative sustainability information clearly and accessibly and to maintain precise content-index, page, section, URL, footnote, appendix and incorporation references. It includes comparable tables and charts, methodology and boundary changes, accessible language and structure, digital and document usability, stable links, alternative text and navigation across a multi-document reporting package.

Applied competency statement

Can present comparable and accessible sustainability information and maintain precise, usable and controlled references, navigation and content-index information across reporting formats and channels.

Boundary and escalation

This unit owns final comparative presentation, content indices, cross-references, visual neutrality, navigation and reporting accessibility. E.8 owns technical comparative and restatement treatment, D.2 owns architecture and planned navigation and I.3 owns structured-data tagging. Formal accessibility compliance, web engineering, filing taxonomy and legal incorporation by reference require specialists.

Key quality risks

Comparatives displayed despite incompatible methods or boundaries; restated values not distinguished from originally reported figures; charts with truncated axes or unclear units; tables without definitions, periods or scope; references to entire chapters or homepages; broken, unstable or access-restricted URLs; incorporation by reference that users cannot follow; content index entries not matching final pagination; image-only information without alternatives; inaccessible colour, language or document structure; and links changing after publication without control.

Required knowledge · 6

G.10-K01

Understands current and prior periods, restated and originally reported values, like-for-like information, change explanations, scope, unit, boundary and method labels.

Knowledge Type: Comparative presentation · Normative Weight: Core

G.10-K02

Understands titles, axes, units, scales, denominators, footnotes, source notes, chart selection, colour and the risk of visual distortion or hidden variability.

Knowledge Type: Tables and visualisations · Normative Weight: Core

G.10-K03

Understands page, section, paragraph, table, appendix, URL, anchor, footnote, content-index and incorporation-by-reference specificity and maintenance.

Knowledge Type: References and indices · Normative Weight: Core

G.10-K04

Understands headings, reading order, plain language, table structure, alternative text, contrast, keyboard and screen-reader considerations, downloadable formats and user findability.

Knowledge Type: Accessibility and usability · Normative Weight: Core

G.10-K05

Understands stable links, authoritative versions, archive, language editions, web and PDF differences, data books and the needs of users who access only part of the package.

Knowledge Type: Multi-document navigation · Normative Weight: Core

G.10-K06

Understands pagination and design changes, reference integrity, accessibility review, link testing, versioning, specialist review and the distinction from formal accessibility certification.

Knowledge Type: Final control and boundary · Normative Weight: Core

Applied skills · 5

G.10-S01

Determine how current and comparative information, changes and limitations should be labelled and presented for accurate interpretation.

Skill Type: Core applied capability · Observable Output or Result: Comparative presentation and change-explanation schedule

G.10-S02

Design or review tables and charts for correct periods, units, scales, definitions, disaggregation, footnotes and visual neutrality.

Skill Type: Table and visual design review · Observable Output or Result: Comparative table and visual review

G.10-S03

Create and maintain precise content-index, cross-reference, footnote, appendix and URL links to the final controlled content.

Skill Type: Reference and index control · Observable Output or Result: Content-index, cross-reference and navigation schedule

G.10-S04

Assess structure, language, headings, tables, visuals, alternative text, contrast, reading order and document and web navigation.

Skill Type: Accessibility and usability review · Observable Output or Result: Accessibility, usability and reference-integrity review

G.10-S05

Recheck references, links, pagination, versions, language editions and accessible alternatives after design and before and after publication.

Skill Type: Final verification · Observable Output or Result: Final navigation and link-verification record

Professional behaviours · 3

G.10-B01

Does not present figures or charts as comparable when changes in scope, method, period or evidence materially limit comparison.

Behaviour Type: Comparative honesty · Non-compensable Requirement: No

G.10-B02

Does not use broad or inaccessible references to create the appearance that a disclosure has been provided.

Behaviour Type: Reference precision · Non-compensable Requirement: No

G.10-B03

Treats accessibility and findability as reporting-quality requirements rather than optional visual design features.

Behaviour Type: Inclusive usability · Non-compensable Requirement: No

Typical tasks · 4

G.10-T01

Review comparative treatment, current and prior values, scope and method changes, architecture and user-access needs.

Primary Output Link: G.10-O01

G.10-T02

Develop or review tables, charts, footnotes and change explanations for accuracy, neutrality and usability.

Primary Output Link: G.10-O01

G.10-T03

Update content indices, references, anchors and URLs to final locations and test multi-document navigation.

Primary Output Link: G.10-O02

G.10-T04

Perform accessibility and usability review, correct issues and verify final and published versions, links and alternatives.

Primary Output Link: G.10-O03

Expected outputs · 3

G.10-O01

Comparative presentation and change-explanation schedule

Output Type: Professional work product

G.10-O02

Content-index, cross-reference and navigation schedule

Output Type: Professional work product

G.10-O03

Accessibility, usability and reference-integrity review

Output Type: Professional work product

Proficiency indicators

Level 1 · Foundation

G.10-L1-01

Can update established comparative tables, content-index entries and references and perform specified link and accessibility checks.

Indicator Dimension: Task execution

G.10-L1-02

Can identify obvious non-comparability, misleading visual, broad reference, broken link or accessibility issue and escalate it.

Indicator Dimension: Quality, judgement and accountability

Level 2 · Practitioner

G.10-L2-01

Can independently prepare and review comparable, navigable and accessible reporting information for a moderately complex multi-section or multi-document package.

Indicator Dimension: Task execution

G.10-L2-02

Can resolve routine presentation and reference issues and explain comparability, accessibility and residual limitations to owners and reviewers.

Indicator Dimension: Quality, judgement and accountability

Level 3 · Advanced Practitioner

G.10-L3-01

Can design or critically review enterprise comparative-presentation, navigation and accessibility methods across complex reports, websites, languages and filings.

Indicator Dimension: Method design and review

G.10-L3-02

Can challenge misleading visualisation or inaccessible disclosure, resolve major reference and version failures and advise governance bodies on usability and reporting-quality risk.

Indicator Dimension: Leadership and governance

Illustrative evidence · 6

G.10-E01

Comparative presentation and change-explanation schedule.

Evidence Type: Work product

G.10-E02

Content-index, cross-reference and navigation schedule linked to final content.

Evidence Type: Work product

G.10-E03

Accessibility, usability and reference-integrity review.

Evidence Type: Work product

G.10-E04

Table, chart, link, pagination, version, language and post-publication verification trail.

Evidence Type: Process evidence

G.10-E05

Documented design, accessibility, digital, legal, filing, quality or management review and the practitioner's response.

Evidence Type: Review evidence

G.10-E06

Observed review and defence of a comparative, visual or navigation decision.

Evidence Type: Observed performance

Assessment · 3

G.10-A-L1

Comparative-table review, reference check and situational judgement

Comparative and visual accuracy; reference precision; accessibility and escalation awareness.

G.10-A-L2

Integrated multi-document presentation case and professional memorandum

Comparative explanation; visual neutrality; reference integrity; accessibility and final verification.

G.10-A-L3

Complex accessibility-and-navigation case, portfolio and oral defence

Method design; comparability and visual integrity; inclusive usability; governance communication and oral defence.

Relationships · 9

From	To	Type	Rationale
D.2	G.10	Disclosure, claims and publication linkage	Cross-reference and content-index design are validated through final accessibility and navigation review.
G.5	G.10	Disclosure, claims and publication linkage	Planned references, tables and locations should support final comparative and accessible presentation.
G.8	G.10	Disclosure, claims and publication linkage	Final tables, references and navigation should remain consistent with authoritative content.
G.10	D.2	Operational and workflow linkage	Architecture and navigation design provide the basis for final references and multi-document presentation.
G.10	E.8	Method, data and analytical linkage	Technical comparative and restatement treatment is translated into clear presentation and change explanation.
G.10	G.8	Disclosure, claims and publication linkage	Tables, charts, indices and references should remain consistent with authoritative narrative and metrics.
G.10	G.11	Disclosure, claims and publication linkage	References, links and accessible alternatives require verification in the released and monitored versions.
H.7	G.10	Disclosure, claims and publication linkage	Professional communication and public reporting should consider accessibility and user findability.
I.3	G.10	Disclosure, claims and publication linkage	Digital tags and filing information should remain consistent with comparative and accessible human-readable 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	Practitioner	Required?	A case or work sample demonstrating independent performance, documented judgement and a reviewable professional output.
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.