Domain G · Area G-CA2 · Disclosure development, substantiation and consistency

G.5Translate approved disclosure architecture into outlines and narrative logic

Working Draft version 1.1

Purpose and scope

This unit covers the capability to convert the approved disclosure architecture, requirements map, materiality conclusions, analysis and evidence into detailed disclosure outlines and drafting instructions. It defines the reporting question, required facts, narrative sequence, metric and target placement, connections, evidence, limitations, cross-references, owner and review criteria for each disclosure. It bridges architecture and drafting without reopening approved scope or materiality informally.

Applied competency statement

Can translate approved disclosure architecture, requirements and evidence into coherent disclosure outlines, narrative logic and drafting instructions that support complete, connected and reviewable reporting.

Boundary and escalation

D.2 owns the overall disclosure architecture, report skeleton, content-index blueprint and channel allocation. G.5 converts that architecture into detailed disclosure-level logic and instructions; G.6 owns drafting. Requirement, materiality and boundary changes must follow A.8, C.9 and D.5 rather than being made by the writer.

Key quality risks

Repeating the report skeleton without specifying the required content; starting with prior-year text instead of current requirements and evidence; disclosures organised around internal departments rather than user questions; missing links among governance, strategy, risk, action, metrics and targets; narrative conclusions not tied to facts; excessive duplication; boilerplate encouraged by generic briefs; known evidence gaps hidden from writers; and late changes to scope or materiality introduced through drafting rather than authorised change control.

Required knowledge · 6

G.5-K01

Understands reporting question, requirement, material matter, entity-specific fact, governance, strategy, risk, action, metric, target, methodology, limitation, claim and cross-reference components.

Knowledge Type: Disclosure components · Normative Weight: Core

G.5-K02

Understands context, issue, governance, approach, implementation, performance, target, outcome, limitation and next-step sequences and how the appropriate logic differs by disclosure.

Knowledge Type: Narrative logic · Normative Weight: Core

G.5-K03

Understands message hierarchy, topic and subtopic structure, relationships among narrative and metrics and links across governance, strategy, risk, finance and performance.

Knowledge Type: Connectivity and hierarchy · Normative Weight: Core

G.5-K04

Understands source and evidence references, information owner, drafter, reviewer, specialist dependency, open item, approval and completion criteria.

Knowledge Type: Evidence and ownership · Normative Weight: Core

G.5-K05

Understands controlled reuse, incorporation by reference, repetition, fragmentation, consistency and the need to tailor content to the purpose and channel.

Knowledge Type: Reuse and duplication · Normative Weight: Core

G.5-K06

Understands drafting gates, unresolved-content registers, scope and materiality changes, review instructions, version control and the relationship to D.2, G.6 and G.10.

Knowledge Type: Change and review · Normative Weight: Core

Applied skills · 5

G.5-S01

Translate each required or material disclosure into a clear reporting question, required content and completion criteria.

Skill Type: Core applied capability · Observable Output or Result: Disclosure-question and content inventory

G.5-S02

Structure entity-specific facts, governance, strategy, risks, actions, metrics, targets, performance and limitations in a coherent sequence.

Skill Type: Outline design · Observable Output or Result: Detailed disclosure outlines and drafting briefs

G.5-S03

Link each planned statement and metric to evidence, owner, related disclosures, financial or strategic connection and cross-reference.

Skill Type: Evidence and connectivity design · Observable Output or Result: Narrative logic, evidence and connectivity map

G.5-S04

Identify unresolved content, missing evidence, duplicated narratives, inconsistent terminology and unauthorised changes to approved decisions.

Skill Type: Gap and duplication control · Observable Output or Result: Disclosure development and unresolved-content register

G.5-S05

Issue practical drafting instructions, facilitate owner and specialist review and update outlines through controlled change.

Skill Type: Briefing and review · Observable Output or Result: Approved disclosure-development brief

Professional behaviours · 3

G.5-B01

Does not use the drafting process to change approved requirements, scope, materiality or channel decisions without authorisation.

Behaviour Type: Architecture fidelity · Non-compensable Requirement: No

G.5-B02

Does not write a desired conclusion first and search for supporting evidence afterwards.

Behaviour Type: Evidence-first development · Non-compensable Requirement: No

G.5-B03

Designs disclosures around the reporting question and organisation's facts rather than generic standard wording or internal departmental structure.

Behaviour Type: User and entity specificity · Non-compensable Requirement: No

Typical tasks · 4

G.5-T01

Compile the approved architecture, requirements map, materiality decisions, analysis, evidence, owners and prior reporting.

Primary Output Link: G.5-O01

G.5-T02

Design detailed outlines and narrative sequence for each disclosure, including required metrics, targets, limitations and cross-references.

Primary Output Link: G.5-O01

G.5-T03

Map evidence, owners, related disclosures and connectivity and record open items, duplication and unauthorised change risks.

Primary Output Link: G.5-O02

G.5-T04

Validate briefs with owners, specialists and reviewers and maintain controlled updates and unresolved-content status.

Primary Output Link: G.5-O03

Expected outputs · 3

G.5-O01

Detailed disclosure outlines and drafting briefs

Output Type: Professional work product

G.5-O02

Narrative logic, evidence and connectivity map

Output Type: Professional work product

G.5-O03

Disclosure development and unresolved-content register

Output Type: Professional work product

Proficiency indicators

Level 1 · Foundation

G.5-L1-01

Can complete established disclosure-outline and drafting-brief templates using approved requirements, evidence and owners.

Indicator Dimension: Task execution

G.5-L1-02

Can identify obvious missing facts, evidence, metrics, cross-references or unauthorised changes and escalate them.

Indicator Dimension: Quality, judgement and accountability

Level 2 · Practitioner

G.5-L2-01

Can independently develop coherent disclosure outlines and narrative logic for a moderately complex reporting section or topic.

Indicator Dimension: Task execution

G.5-L2-02

Can resolve routine structure, duplication and connectivity issues and explain open content and review requirements to owners and writers.

Indicator Dimension: Quality, judgement and accountability

Level 3 · Advanced Practitioner

G.5-L3-01

Can design or critically review enterprise disclosure-development methodologies across complex groups, reporting instruments and publication channels.

Indicator Dimension: Method design and review

G.5-L3-02

Can challenge boilerplate or evidence-light development, resolve major disclosure-logic conflicts and establish organisation-wide standards for outlines, evidence and connectivity.

Indicator Dimension: Leadership and governance

Illustrative evidence · 6

G.5-E01

Detailed disclosure outlines and drafting briefs linked to requirements and material matters.

Evidence Type: Work product

G.5-E02

Narrative logic, evidence and connectivity map.

Evidence Type: Work product

G.5-E03

Disclosure development and unresolved-content register.

Evidence Type: Work product

G.5-E04

Owner, evidence, review, duplication, cross-reference and change trail.

Evidence Type: Process evidence

G.5-E05

Documented technical, owner, specialist, legal, quality or management review and the practitioner's response.

Evidence Type: Review evidence

G.5-E06

Observed explanation and defence of a disclosure outline and narrative logic.

Evidence Type: Observed performance

Assessment · 3

G.5-A-L1

Disclosure-outline exercise, evidence mapping and situational judgement

Requirement coverage; narrative structure; evidence and owner linkage; gap and escalation awareness.

G.5-A-L2

Integrated disclosure-development case and professional memorandum

Narrative logic; evidence and connectivity; duplication control; drafting usability and change governance.

G.5-A-L3

Complex multi-report architecture case, portfolio and oral defence

Method design; entity specificity; evidence-first logic; cross-channel and change control; oral defence.

Relationships · 10

From	To	Type	Rationale
A.1	G.5	Feeds into	User and decision analysis informs disclosure architecture and drafting instructions.
C.9	G.5	Feeds into	Material conclusions and process limitations inform disclosure outlines and drafting instructions.
D.2	G.5	Feeds into	The architecture becomes the basis for disclosure outlines and detailed drafting.
G.5	D.2	Prerequisite	The approved disclosure architecture and requirements-to-content map provide the structure for disclosure-level development.
G.5	C.9	Method, data and analytical linkage	Approved materiality conclusions and reporting implications define the content to be developed.
G.5	F.3	Evidence and traceability linkage	Disclosure outlines should state the evidence needed to support planned statements and claims.
G.5	G.6	Feeds into	Detailed outlines and drafting briefs guide controlled entity-specific writing.
G.5	G.10	Disclosure, claims and publication linkage	Planned references, tables and locations should support final comparative and accessible presentation.
G.6	G.5	Prerequisite	Controlled drafting should follow the approved disclosure outline and narrative logic.
I.5	G.5	Disclosure, claims and publication linkage	AI may assist disclosure mapping and outlines but should follow approved architecture, criteria and evidence.

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	Foundation	Supporting?	A supervised or defined work sample showing correct application, traceability and recognition of escalation needs.
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.