Domain G · Area G-CA2 · Disclosure development, substantiation and consistency
G.8Reconcile narrative, metrics and information across reporting channels
Working Draft version 1.1
Purpose and scope
This unit covers the capability to identify and resolve inconsistencies among narrative, metrics, targets, methodologies, tables, charts, footnotes, content indices and external reporting channels. It includes reports, financial filings, websites, investor presentations, exchange submissions, ratings questionnaires, lender responses and data platforms. It controls definitions, periods, perimeters, units, status, claims, updates and authoritative versions.
Applied competency statement
Can reconcile narrative, metrics, methodologies and claims within and across reporting outputs and external channels and maintain a controlled record of differences, corrections and approved exceptions.
Boundary and escalation
This unit controls reporting consistency and does not replace source-data validation, which is addressed in E.7, or comparative and restatement decisions, which are addressed in E.8. Approved channel-specific differences may exist where purpose, criteria or scope differ, but they must be documented and not create a misleading overall impression.
Key quality risks
Narrative says performance improved while the metric declined; different figures or units across report, website and ratings submission; updated website data not reflected in investor materials; gross and net or actual and forecast values mixed; different boundaries or periods left unexplained; claim wording stronger in marketing than in the report; charts inconsistent with tables; footnotes or data books contradict the main text; proprietary questionnaires answered from uncontrolled values; and local teams correcting one channel without assessing others.
G.8-K01
Understands definition, unit, period, perimeter, method, gross and net basis, actual and forecast status, target, claim, version, presentation and update consistency.
Knowledge Type: Consistency dimensions · Normative Weight: Core
G.8-K02
Understands annual and sustainability reports, financial filings, websites, investor materials, exchange submissions, ratings and data-provider responses, lender and customer disclosures and data books.
Knowledge Type: Reporting channels · Normative Weight: Core
G.8-K03
Understands authoritative data, methodology and narrative records, source-to-channel mapping, reused content and controlled channel-specific transformation.
Knowledge Type: Authoritative sources · Normative Weight: Core
G.8-K04
Understands tie-outs, cross-footing, narrative-to-metric checks, table and chart checks, target and baseline checks, terminology comparison and exception review.
Knowledge Type: Reconciliation methods · Normative Weight: Core
G.8-K05
Understands legitimate differences in criteria, scope, period, purpose, granularity, confidentiality and publication timing and how to explain and approve them.
Knowledge Type: Approved differences · Normative Weight: Core
G.8-K06
Understands versioning, update calendars, downstream impact, correction routes, website and data-platform updates, archive and the relationship to D.5 and G.11.
Knowledge Type: Change and correction · Normative Weight: Core
G.8-S01
Inventory material narrative, metrics, claims, methodologies and channels and identify the authoritative source and owner for each.
Skill Type: Core applied capability · Observable Output or Result: Cross-channel consistency and authoritative-source matrix
G.8-S02
Compare values, definitions, units, periods, boundaries, status, targets, methods and claims within and across outputs.
Skill Type: Reconciliation · Observable Output or Result: Narrative-metric and methodology reconciliation
G.8-S03
Distinguish error from approved channel-specific difference, assess the overall impression and document rationale and approval.
Skill Type: Exception analysis · Observable Output or Result: Approved-difference assessment
G.8-S04
Coordinate corrections and controlled updates across affected reports, websites, submissions and platforms and verify implementation.
Skill Type: Correction and propagation · Observable Output or Result: Inconsistency, approved-exception and correction record
G.8-S05
Establish periodic or event-driven consistency review and explain residual differences and limitations to owners and governance bodies.
Skill Type: Monitoring and communication · Observable Output or Result: Cross-channel consistency conclusion
G.8-B01
Does not accept a more favourable number, definition or claim in one channel because the audience or level of scrutiny differs.
Behaviour Type: Consistency integrity · Non-compensable Requirement: No
G.8-B02
Does not permit local or external submissions to become uncontrolled alternative sources of reported information.
Behaviour Type: Authoritative-source discipline · Non-compensable Requirement: No
G.8-B03
Does not force false uniformity where criteria genuinely differ, but documents and explains approved differences clearly.
Behaviour Type: Transparent exceptions · Non-compensable Requirement: No
Typical tasks · 4
G.8-T01
Compile the reporting package, external submissions, authoritative data and narrative records, owners and update dates.
Primary Output Link: G.8-O01
G.8-T02
Perform narrative-metric, table-chart, definition, target, methodology, period and perimeter reconciliations.
Primary Output Link: G.8-O02
G.8-T03
Investigate differences, determine error or legitimate exception and assess claim and overall-impression effects.
Primary Output Link: G.8-O03
G.8-T04
Correct and propagate approved changes, verify all affected channels and retain exception, approval and archive records.
Primary Output Link: G.8-O03
Expected outputs · 3
Level 1 · Foundation
G.8-L1-01
Can perform established tie-outs and consistency checks and record specified differences and corrections.
Indicator Dimension: Task execution
G.8-L1-02
Can identify obvious conflicting values, definitions, periods, claims or versions and escalate unresolved or multi-channel issues.
Indicator Dimension: Quality, judgement and accountability
Level 2 · Practitioner
G.8-L2-01
Can independently reconcile a moderately complex reporting package and external submissions and manage routine approved differences and corrections.
Indicator Dimension: Task execution
G.8-L2-02
Can determine authoritative sources, assess overall-impression effects and explain channel-specific differences and residual risk to management.
Indicator Dimension: Quality, judgement and accountability
Level 3 · Advanced Practitioner
G.8-L3-01
Can design or critically review enterprise cross-channel consistency governance across complex groups, languages, filing systems and market submissions.
Indicator Dimension: Method design and review
G.8-L3-02
Can challenge favourable channel divergence, resolve major authoritative-source conflicts and advise governance bodies on correction, disclosure and public-trust risk.
Indicator Dimension: Leadership and governance
Illustrative evidence · 6
G.8-E01
Cross-channel consistency and authoritative-source matrix.
Evidence Type: Work product
G.8-E02
Narrative-metric and methodology reconciliation.
Evidence Type: Work product
G.8-E03
Inconsistency, approved-exception and correction record.
Evidence Type: Work product
G.8-E04
Tie-out, version, difference, approval, propagation and verification trail.
Evidence Type: Process evidence
G.8-E05
Documented data-owner, investor-relations, communications, legal, quality or management review and the practitioner's response.
Evidence Type: Review evidence
G.8-E06
Observed resolution and defence of a material cross-channel inconsistency.
Evidence Type: Observed performance
Assessment · 3
G.8-A-L1
Consistency-check exercise, authoritative-source review and situational judgement
Difference identification; source and status awareness; correction and escalation.
G.8-A-L2
Integrated multi-channel case and professional memorandum
Authoritative-source mapping; reconciliation; approved-difference judgement; correction propagation and communication.
G.8-A-L3
Complex channel-governance case, portfolio and oral defence
Method design; authoritative-source and overall-impression control; challenge and governance communication; oral defence.
| From | To | Type | Rationale |
|---|---|---|---|
| A.6 | G.8 | Strong linkage | Mappings support consistency across reports and channels while preserving instrument-specific differences. |
| A.7 | G.8 | Risk and control linkage | Responses must remain consistent with public disclosures, investor materials and other external channels. |
| C.3 | G.8 | Risk and control linkage | Boundary consistency must be maintained across narratives, metrics, reports and external channels. |
| E.1 | G.8 | Disclosure, claims and publication linkage | Controlled definitions support consistency between narrative, metrics and external reporting channels. |
| E.2 | G.8 | Disclosure, claims and publication linkage | Method and boundary consistency supports reconciliation of metrics across disclosures and channels. |
| E.5 | G.8 | Disclosure, claims and publication linkage | Consolidated metrics should reconcile across reports, data books and external submissions. |
| G.1 | G.8 | Disclosure, claims and publication linkage | Performance commentary should reconcile to metrics, tables, charts and external channels. |
| G.4 | G.8 | Disclosure, claims and publication linkage | Financial-connectivity disclosures should reconcile across sustainability, planning, financial and investor channels. |
| G.6 | G.8 | Disclosure, claims and publication linkage | Draft narrative should reconcile to metrics, methods and other channels. |
| G.7 | G.8 | Disclosure, claims and publication linkage | Claims should be consistent across reporting, investor, ratings and marketing channels. |
| G.8 | E.8 | Method, data and analytical linkage | Comparative and restatement decisions affect consistency across periods and outputs. |
| G.8 | E.9 | Evidence and traceability linkage | Lineage and version records support the identification of controlled reporting sources. |
| G.8 | D.5 | Change and lifecycle linkage | Cross-channel corrections and approved differences should follow issue, decision and change governance. |
| G.8 | G.10 | Disclosure, claims and publication linkage | Final tables, references and navigation should remain consistent with authoritative content. |
| G.8 | G.11 | Disclosure, claims and publication linkage | Corrections and updates should propagate to all affected published and external channels. |
| G.10 | G.8 | Disclosure, claims and publication linkage | Tables, charts, indices and references should remain consistent with authoritative narrative and metrics. |
| I.3 | G.8 | Disclosure, claims and publication linkage | Structured facts should reconcile to authoritative narrative, metrics and external reporting channels. |
| 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. |