Domain G · Area G-CA1 · Performance analysis and reporting connectivity
G.2Evaluate targets, progress, deviations and corrective action
Working Draft version 1.1
Purpose and scope
This unit covers the capability to evaluate target design and reported progress using the controlled baseline, target and measurement rules established in E.3. It includes performance against milestones, trajectory, variance, scope and method changes, external dependencies, use of offsets or other instruments, forecast versus actual information, missed or revised targets and management responses. It translates the evaluation into transparent disclosure without determining corporate strategy, scientific alignment or future achievement.
Applied competency statement
Can evaluate target progress, trajectory, deviations and management responses using controlled baseline and measurement rules and prepare transparent, evidence-linked reporting of achievement, shortfall, change and corrective action.
Boundary and escalation
This unit evaluates and reports target performance. E.3 owns baseline, target and progress-measurement rules; management owns strategy and corrective action; specialist bodies or experts determine scientific alignment or external validation; and the practitioner must not forecast achievement or certify target credibility beyond the evidence available.
Key quality risks
Reporting the latest result without comparing it to the baseline or interim milestones; annual improvement described as being on track without a trajectory basis; revised targets or boundaries presented as performance; missed targets omitted; actual, forecast and planned values mixed; offsets or external dependencies hidden; denominator changes ignored; selective targets reported; corrective actions stated without owner, resources or evidence; and scientific, net-zero or alignment claims made without appropriate specialist support.
G.2-K01
Understands baseline, base year, target type, boundary, target year, interim milestone, actual, forecast, plan, trajectory, variance and achievement.
Knowledge Type: Target-performance concepts · Normative Weight: Core
G.2-K02
Understands absolute and intensity progress, cumulative and annual measures, milestone comparison, linear and non-linear pathways and the limits of simple percentage-to-target calculations.
Knowledge Type: Progress methods · Normative Weight: Core
G.2-K03
Understands target revision, baseline recalculation, boundary and methodology change, acquisitions, disposals, denominator change and the need to separate change effects from performance.
Knowledge Type: Changes and comparability · Normative Weight: Core
G.2-K04
Understands reliance on suppliers, customers, regulation, technology, finance, offsets, credits, certificates and other external conditions and instruments.
Knowledge Type: Dependencies and instruments · Normative Weight: Core
G.2-K05
Understands causes of deviation, corrective and preventive action, owner, resources, timetable, uncertainty, risk, feasibility and the distinction between intention and implemented response.
Knowledge Type: Deviation and response · Normative Weight: Core
G.2-K06
Understands missed-target disclosure, selective reporting risk, target and alignment claims, current versus anticipated information and the need for balanced explanation of uncertainty and limitations.
Knowledge Type: Reporting and claims · Normative Weight: Core
G.2-S01
Confirm the approved target protocol, baseline, milestones, progress method, scope and comparative changes before evaluating performance.
Skill Type: Core applied capability · Observable Output or Result: Target-analysis scope and data check
G.2-S02
Calculate and assess actual performance against baseline, milestones, trajectory and target using appropriate absolute, intensity and disaggregated information.
Skill Type: Progress and trajectory analysis · Observable Output or Result: Target progress and trajectory assessment
G.2-S03
Identify and explain performance drivers, target or boundary changes, external dependencies, instruments, uncertainty and material deviations.
Skill Type: Deviation and dependency analysis · Observable Output or Result: Deviation, dependency and corrective-action analysis
G.2-S04
Evaluate whether reported responses have owners, resources, timing, implementation evidence and a plausible connection to the deviation without making strategy or feasibility conclusions outside competence.
Skill Type: Corrective-action review · Observable Output or Result: Corrective-action evidence review
G.2-S05
Prepare a balanced target-performance brief covering progress, shortfall, change, dependencies, limitations and management response.
Skill Type: Disclosure translation · Observable Output or Result: Target-performance disclosure brief
G.2-B01
Does not present target revision, boundary change or favourable denominator movement as operational achievement.
Behaviour Type: Performance integrity · Non-compensable Requirement: No
G.2-B02
Does not omit missed, delayed or adverse targets while highlighting only successful commitments.
Behaviour Type: Balanced target reporting · Non-compensable Requirement: No
G.2-B03
Does not describe a target as aligned, credible, science-based, financed or achievable without the required evidence and specialist authority.
Behaviour Type: Claim restraint · Non-compensable Requirement: No
Typical tasks · 4
G.2-T01
Review the target protocol, baseline, milestones, current and prior results, scope changes and supporting evidence.
Primary Output Link: G.2-O01
G.2-T02
Calculate progress and trajectory, reconcile changes and investigate material deviations and dependencies.
Primary Output Link: G.2-O01
G.2-T03
Review corrective actions, owners, resources, timing and implementation evidence and distinguish plan, forecast and actual response.
Primary Output Link: G.2-O02
G.2-T04
Prepare and review balanced target disclosure, including missed or revised targets, limitations and evidence links.
Primary Output Link: G.2-O03
Level 1 · Foundation
G.2-L1-01
Can calculate progress under an approved target protocol, compare results to milestones and prepare a limited deviation and disclosure note.
Indicator Dimension: Task execution
G.2-L1-02
Can identify obvious target-change, denominator, missed-target or unsupported-alignment issues and escalate them.
Indicator Dimension: Quality, judgement and accountability
Level 2 · Practitioner
G.2-L2-01
Can independently evaluate target progress for a moderately complex portfolio of targets, including trajectory, changes, dependencies and corrective actions.
Indicator Dimension: Task execution
G.2-L2-02
Can resolve routine comparability issues, distinguish actual from forecast and explain missed, revised or dependency-sensitive targets to management and reviewers.
Indicator Dimension: Quality, judgement and accountability
Level 3 · Advanced Practitioner
G.2-L3-01
Can design or critically review enterprise target-performance analysis and disclosure methods across multiple topics, entities and external instruments.
Indicator Dimension: Method design and review
G.2-L3-02
Can challenge selective or misleading target narratives, resolve significant trajectory and change disputes and advise governance bodies on shortfall, uncertainty and claim risk.
Indicator Dimension: Leadership and governance
Illustrative evidence · 6
G.2-E01
Target progress and trajectory assessment linked to approved protocols and calculations.
Evidence Type: Work product
G.2-E02
Deviation, dependency and corrective-action analysis with drivers, owners and evidence.
Evidence Type: Work product
G.2-E03
Target-performance disclosure brief covering progress, shortfall, changes and limitations.
Evidence Type: Work product
G.2-E04
Baseline, milestone, change, instrument, calculation and re-performance trail.
Evidence Type: Process evidence
G.2-E05
Documented strategy, finance, data-owner, specialist, quality or management review and the practitioner's response.
Evidence Type: Review evidence
G.2-E06
Observed explanation and defence of a missed, revised or dependency-sensitive target.
Evidence Type: Observed performance
Assessment · 3
G.2-A-L1
Target-progress calculation, change review and situational judgement
Calculation accuracy; protocol use; change and missed-target recognition; claim restraint.
G.2-A-L2
Integrated target-performance case and professional memorandum
Trajectory and comparability; dependency and instrument analysis; corrective-action review; balanced disclosure.
G.2-A-L3
Complex target-claims case, portfolio and oral defence
Method design; target integrity; claim challenge; governance communication and oral defence.
| From | To | Type | Rationale |
|---|---|---|---|
| B.4 | G.2 | Strong linkage | Climate targets and transition information require consistent analysis of progress, assumptions and limitations. |
| E.3 | G.2 | Strong linkage | Baseline, target and progress rules support analysis and disclosure of target performance. |
| G.1 | G.2 | Method, data and analytical linkage | Historical performance analysis provides context for target progress and deviation assessment. |
| G.2 | E.3 | Prerequisite | Target progress analysis depends on approved baselines, targets, milestones and measurement rules. |
| G.2 | G.1 | Method, data and analytical linkage | Target performance should be interpreted alongside current and historical performance and drivers. |
| G.2 | G.7 | Disclosure, claims and publication linkage | Achievement, alignment and trajectory claims require target evidence and qualification. |
| G.2 | G.9 | Method, data and analytical linkage | Dependencies, forecasts and limitations affecting target progress require transparent communication. |
| G.2 | G.3 | Method, data and analytical linkage | Target deviations and corrective actions should connect to strategy, risk, resources and governance. |
| 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. |