Domain G · Area G-CA1 · Performance analysis and reporting connectivity
G.3Connect sustainability information to governance, strategy and risk
Working Draft version 1.1
Purpose and scope
This unit covers the capability to explain how material sustainability matters, impacts, dependencies, risks, opportunities, performance and targets connect to governance oversight, management decisions, business model, strategy, resource allocation, risk management and organisational response. It requires evidence of actual processes and decisions, clear time horizons and consistency across governance, strategy, risk and performance disclosures rather than generic statements of integration.
Applied competency statement
Can connect material sustainability information to governance, business model, strategy, resource allocation and risk management through evidence-linked and internally consistent disclosure.
Boundary and escalation
This unit explains reporting connectivity and does not determine corporate strategy, board effectiveness, risk appetite or management action. C.1 owns reporting-governance architecture, B.2 business-model mapping, C.5–C.7 materiality and B.3 concept classification. Strategic, fiduciary, legal and enterprise-risk conclusions remain with authorised management and specialists.
Key quality risks
Generic statements that sustainability is embedded or integrated without evidence; committee existence presented as effective oversight; risks listed without process, owner or response; strategy claims disconnected from capital, resources or operating decisions; policies described as actions or outcomes; inconsistencies among materiality, risk registers, strategy and disclosed targets; governance or strategy language copied from prior periods despite changed circumstances; and future plans presented as implemented decisions.
G.3-K01
Understands relationships among material sustainability matters, impacts, dependencies, risks, opportunities, governance, business model, strategy, risk management, resources, actions, metrics and targets.
Knowledge Type: Connectivity concepts · Normative Weight: Core
G.3-K02
Understands oversight and management roles, information flows, decisions, challenge, escalation, competence and resource evidence and the difference between formal structures and operating governance.
Knowledge Type: Governance evidence · Normative Weight: Core
G.3-K03
Understands strategic objectives, choices, resilience, adaptation, transformation, product and market decisions, resource allocation and the distinction between stated ambition and approved action.
Knowledge Type: Business model and strategy · Normative Weight: Core
G.3-K04
Understands risk identification, assessment, ownership, response, monitoring, integration, escalation and differences between sustainability-materiality and enterprise-risk processes.
Knowledge Type: Risk management · Normative Weight: Core
G.3-K05
Understands policies, commitments, action plans, controls, investments, operational changes, milestones, dependencies and evidence of implementation.
Knowledge Type: Response and implementation · Normative Weight: Core
G.3-K06
Understands time horizons, consistency with materiality and performance, cross-references, limitations and the need to avoid boilerplate claims of integration.
Knowledge Type: Reporting coherence · Normative Weight: Core
G.3-S01
Map material sustainability matters and information to relevant governance, business-model, strategy, risk and response processes.
Skill Type: Core applied capability · Observable Output or Result: Governance, strategy and risk connectivity map
G.3-S02
Identify decisions, papers, budgets, controls, risk records, policies, actions and monitoring evidence that support claimed connectivity.
Skill Type: Evidence analysis · Observable Output or Result: Decision, response and resource-allocation evidence memorandum
G.3-S03
Compare materiality, governance, strategy, risk, action, metric and target information and identify unsupported or inconsistent linkages.
Skill Type: Gap and consistency review · Observable Output or Result: Connectivity gap and inconsistency review
G.3-S04
Translate supported relationships into clear entity-specific disclosure distinguishing oversight, decision, plan, action and outcome.
Skill Type: Narrative development · Observable Output or Result: Integrated governance-strategy-risk disclosure brief
G.3-S05
Challenge generic integration claims and escalate missing decision, resource, risk or governance evidence to authorised owners.
Skill Type: Challenge and escalation · Observable Output or Result: Connectivity issue and escalation record
G.3-B01
Does not equate committee structures, policy language or risk-register entries with effective integration without operating evidence.
Behaviour Type: Substance over form · Non-compensable Requirement: No
G.3-B02
Distinguishes approved decisions, planned actions, ongoing implementation and achieved outcomes and does not blur their status.
Behaviour Type: Decision-trail integrity · Non-compensable Requirement: No
G.3-B03
Keeps materiality, governance, strategy, risk, action and performance information aligned and escalates unresolved contradictions.
Behaviour Type: Cross-process consistency · Non-compensable Requirement: No
Typical tasks · 4
G.3-T01
Compile approved materiality conclusions, governance records, business-model information, strategy, risk and response evidence.
Primary Output Link: G.3-O01
G.3-T02
Trace material matters to oversight, management decisions, resource allocation, risk processes, actions, metrics and monitoring.
Primary Output Link: G.3-O02
G.3-T03
Test consistency across materiality, strategy, risk, actions, targets and prior disclosures and identify unsupported statements.
Primary Output Link: G.3-O01
G.3-T04
Prepare and review entity-specific governance-strategy-risk disclosure and route gaps and conflicts for authorised resolution.
Primary Output Link: G.3-O03
Expected outputs · 3
Level 1 · Foundation
G.3-L1-01
Can map specified material matters to established governance, strategy and risk processes and compile supporting evidence.
Indicator Dimension: Task execution
G.3-L1-02
Can identify obvious boilerplate, missing decision evidence or inconsistency between disclosed matters, risks, actions and targets and escalate it.
Indicator Dimension: Quality, judgement and accountability
Level 2 · Practitioner
G.3-L2-01
Can independently analyse and draft connectivity for a moderately complex organisation across several material matters and governance and risk processes.
Indicator Dimension: Task execution
G.3-L2-02
Can distinguish oversight, plan, action and outcome, resolve routine cross-process inconsistencies and explain limitations to management and reviewers.
Indicator Dimension: Quality, judgement and accountability
Level 3 · Advanced Practitioner
G.3-L3-01
Can design or critically review enterprise sustainability connectivity methodologies across complex groups, strategies, risks and reporting bases.
Indicator Dimension: Method design and review
G.3-L3-02
Can challenge symbolic integration claims, resolve significant strategy-risk-reporting contradictions and advise governance bodies on evidence, resource and disclosure implications.
Indicator Dimension: Leadership and governance
Illustrative evidence · 6
G.3-E01
Governance, strategy and risk connectivity map linked to material matters and processes.
Evidence Type: Work product
G.3-E02
Decision, response and resource-allocation evidence memorandum.
Evidence Type: Work product
G.3-E03
Integrated governance-strategy-risk disclosure brief with status and evidence links.
Evidence Type: Work product
G.3-E04
Cross-process comparison, meeting, risk, strategy, action and monitoring trail.
Evidence Type: Process evidence
G.3-E05
Documented governance, strategy, risk, finance, legal, specialist or management review and the practitioner's response.
Evidence Type: Review evidence
G.3-E06
Observed explanation and defence of a contested integration or connectivity claim.
Evidence Type: Observed performance
Assessment · 3
G.3-A-L1
Connectivity-mapping exercise, evidence review and situational judgement
Correct linkage; evidence recognition; status distinction; inconsistency and escalation awareness.
G.3-A-L2
Integrated strategy-risk disclosure case and professional memorandum
Evidence-based connectivity; distinction among oversight, plans and outcomes; consistency and balanced reporting.
G.3-A-L3
Complex organisational-connectivity case, portfolio and oral defence
Method design; substantive integration analysis; challenge of boilerplate; governance communication and oral defence.
| From | To | Type | Rationale |
|---|---|---|---|
| B.1 | G.3 | Strong linkage | Context analysis supports meaningful connectivity between sustainability matters, strategy, business model, governance and risk. |
| B.7 | G.3 | Strong linkage | Governance and conduct information should connect to strategy, oversight, business model and risk rather than remain boilerplate. |
| C.5 | G.3 | Disclosure, claims and publication linkage | Material impacts should connect to governance, strategy, business model, actions and risk information where relevant. |
| C.7 | G.3 | Disclosure, claims and publication linkage | Combined conclusions inform coherent connectivity among impacts, risks, opportunities, strategy and governance. |
| G.2 | G.3 | Method, data and analytical linkage | Target deviations and corrective actions should connect to strategy, risk, resources and governance. |
| G.3 | C.1 | Governance and role linkage | Reporting connectivity should reflect actual oversight, management accountability and operating evidence. |
| G.3 | B.2 | Method, data and analytical linkage | Business-model and value-chain analysis provides the organisational context for strategy and risk connectivity. |
| G.3 | B.3 | Method, data and analytical linkage | Impacts, dependencies, risks and opportunities should remain conceptually distinct while being connected. |
| G.3 | C.9 | Method, data and analytical linkage | Approved material matters provide the starting point for governance, strategy and risk disclosure. |
| G.3 | G.4 | Method, data and analytical linkage | Strategy and risk connectivity supports explanation of financial planning and reporting effects. |
| G.4 | G.3 | Method, data and analytical linkage | Financial effects should connect coherently to strategy, risk, business-model and management response. |
| H.7 | G.3 | Governance and role linkage | Governance, strategy and risk connectivity should be communicated in decision-useful form. |
| 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 | Foundation | Supporting? | A supervised or defined work sample showing correct application, traceability and recognition of escalation needs. |
| Assurance Readiness and Reporting Quality Specialist | Practitioner | Required? | A case or work sample demonstrating independent performance, documented judgement and a reviewable professional output. |
| 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. |