Domain G · Area G-CA2 · Disclosure development, substantiation and consistency
G.9Communicate estimates, uncertainty, limitations and sensitive information
Working Draft version 1.1
Purpose and scope
This unit covers the capability to explain estimates, assumptions, measurement and outcome uncertainty, data and methodology limitations, unavailable information, exclusions and sensitive or legally restricted information in a way that is specific, balanced and decision-useful. It includes the reason, scope, magnitude or direction of uncertainty, mitigation and improvement plans, confidentiality, privilege, personal data, commercial sensitivity, market sensitivity and legally prohibited disclosure.
Applied competency statement
Can communicate estimates, uncertainty, limitations, exclusions and sensitive information transparently and proportionately, including their effect on interpretation, controls, improvement and disclosure, while applying authorised legal and protection boundaries.
Boundary and escalation
This unit owns public reporting communication of estimates, uncertainty, limitations, omissions and sensitive information. H.4 owns professional handling, access and protection across all media and I.8 owns digital and AI data-flow, vendor and rights controls. Legal privilege, prohibited disclosure, privacy and market-conduct decisions require qualified review.
Key quality risks
Generic caveats that do not identify the affected metric or conclusion; uncertainty hidden in footnotes; estimates presented with false precision; data limitations used to excuse avoidable gaps indefinitely; omission without identifying the basis and effect; confidentiality asserted too broadly; privileged or personal information exposed; commercially or market-sensitive information published without approval; legally prohibited information replaced by a misleading silence; and improvement promises without owner, timetable or monitoring.
G.9-K01
Understands measurement, estimation, model, scenario, data, boundary, causal, outcome, future, legal and interpretive uncertainty.
Knowledge Type: Uncertainty types · Normative Weight: Core
G.9-K02
Understands incomplete coverage, unavailable data, proxy use, method constraints, non-comparability, sampling, control deficiency, system limitation, specialist dependence and time or resource constraints.
Knowledge Type: Limitation types · Normative Weight: Core
G.9-K03
Understands specificity, prominence, effect on interpretation, ranges, direction, confidence, scenario dependence, material assumptions and the avoidance of generic boilerplate.
Knowledge Type: Decision-useful communication · Normative Weight: Core
G.9-K04
Understands reporting-basis criteria, reason, scope, expected effect, alternative information, remediation and the distinction among out of scope, immaterial, unavailable, confidential and legally prohibited information.
Knowledge Type: Omissions and unavailable information · Normative Weight: Core
G.9-K05
Understands personal data, confidentiality, legal privilege, commercial sensitivity, security, market sensitivity, legal prohibition, aggregation, anonymisation, redaction and access control.
Knowledge Type: Sensitive information · Normative Weight: Core
G.9-K06
Understands owner, legal and specialist review, approval, improvement plans, control implications, reassessment, correction and consistent wording across channels.
Knowledge Type: Governance and improvement · Normative Weight: Core
G.9-S01
Identify estimates, assumptions, uncertainties, limitations, exclusions and sensitive information affecting material reporting conclusions.
Skill Type: Core applied capability · Observable Output or Result: Uncertainty and limitation inventory
G.9-S02
Assess the scope, period, population, direction, magnitude, confidence and interpretive effect of the uncertainty or limitation.
Skill Type: Effect assessment · Observable Output or Result: Estimate, uncertainty and limitation assessment
G.9-S03
Prepare specific and prominent explanation of the affected information, reason, effect, assumptions, alternatives and residual limitations.
Skill Type: Disclosure drafting · Observable Output or Result: Estimate, uncertainty and limitation disclosure note
G.9-S04
Classify sensitive information, obtain legal and authorised review and design proportionate aggregation, anonymisation, redaction, restriction or omission.
Skill Type: Sensitive-information governance · Observable Output or Result: Sensitive-information, omission and legal-review assessment
G.9-S05
Define data, method, control or evidence improvement actions and retain qualification, owner, timetable, approval and reassessment records.
Skill Type: Improvement and approval · Observable Output or Result: Qualification, improvement and approval record
G.9-B01
Does not use false precision, generic disclaimers or selective omission to create confidence that the information does not support.
Behaviour Type: Uncertainty honesty · Non-compensable Requirement: No
G.9-B02
Protects sensitive information without using confidentiality as a broad pretext to withhold required adverse or uncertain information.
Behaviour Type: Protection and proportionality · Non-compensable Requirement: No
G.9-B03
Does not allow recurring limitations or unavailable information to persist without a proportionate owner, plan and reassessment.
Behaviour Type: Improvement accountability · Non-compensable Requirement: No
Typical tasks · 4
G.9-T01
Compile estimate, assumption, uncertainty, limitation, omission, sensitive-information and legal-review inputs from methods, data, controls and owners.
Primary Output Link: G.9-O01
G.9-T02
Assess the affected information, scope, period, population, interpretive effect, alternatives and improvement options.
Primary Output Link: G.9-O01
G.9-T03
Draft specific qualification and limitation language and coordinate legal, privacy, specialist and owner review of sensitive information and omissions.
Primary Output Link: G.9-O02
G.9-T04
Record approval, controls, improvement owners, timing, reassessment and consistent wording across affected channels.
Primary Output Link: G.9-O03
Expected outputs · 3
Level 1 · Foundation
G.9-L1-01
Can identify specified estimates and limitations and prepare a limited qualification using approved wording and review routes.
Indicator Dimension: Task execution
G.9-L1-02
Can recognise obvious false precision, generic caveat, sensitive-information or unsupported-omission risks and escalate them.
Indicator Dimension: Quality, judgement and accountability
Level 2 · Practitioner
G.9-L2-01
Can independently assess and draft uncertainty, limitation and sensitive-information treatment for a moderately complex reporting workstream.
Indicator Dimension: Task execution
G.9-L2-02
Can determine routine interpretive effects and improvement needs, coordinate authorised review and explain residual limitations to management and reviewers.
Indicator Dimension: Quality, judgement and accountability
Level 3 · Advanced Practitioner
G.9-L3-01
Can design or critically review enterprise uncertainty, limitation, omission and sensitive-information disclosure methods across complex topics and jurisdictions.
Indicator Dimension: Method design and review
G.9-L3-02
Can challenge concealed uncertainty or overbroad confidentiality, coordinate resolution of significant legal and reporting tensions and advise governance bodies on disclosure, improvement and residual risk.
Indicator Dimension: Leadership and governance
Illustrative evidence · 6
G.9-E01
Estimate, uncertainty and limitation disclosure note linked to affected information.
Evidence Type: Work product
G.9-E02
Sensitive-information, omission and legal-review assessment.
Evidence Type: Work product
G.9-E03
Qualification, improvement and approval record.
Evidence Type: Work product
G.9-E04
Assumption, effect, legal-review, redaction, approval, improvement and reassessment trail.
Evidence Type: Process evidence
G.9-E05
Documented legal, privacy, security, specialist, quality or management review and the practitioner's response.
Evidence Type: Review evidence
G.9-E06
Observed explanation and defence of an uncertainty, omission or sensitive-information decision.
Evidence Type: Observed performance
Assessment · 3
G.9-A-L1
Limitation-identification exercise, disclosure drafting and situational judgement
Correct classification; specificity and prominence; protection and escalation awareness.
G.9-A-L2
Integrated uncertainty-and-omission case and professional memorandum
Effect assessment; uncertainty communication; legal and protection governance; improvement and consistency.
G.9-A-L3
Complex sensitive-disclosure case, portfolio and oral defence
Method design; protection and disclosure balance; challenge of concealment; governance communication and oral defence.
| From | To | Type | Rationale |
|---|---|---|---|
| E.3 | G.9 | Method, data and analytical linkage | Target dependencies, estimates and limitations should be communicated transparently. |
| E.6 | G.9 | Disclosure, claims and publication linkage | Estimates, assumptions, uncertainty and limitations require transparent disclosure. |
| G.2 | G.9 | Method, data and analytical linkage | Dependencies, forecasts and limitations affecting target progress require transparent communication. |
| G.4 | G.9 | Method, data and analytical linkage | Current and anticipated financial effects require transparent assumptions, ranges and limitations. |
| G.6 | G.9 | Disclosure, claims and publication linkage | Estimates, uncertainty, limitations and sensitive information should be incorporated accurately. |
| G.9 | E.6 | Method, data and analytical linkage | Estimation methods, assumptions and sensitivity provide inputs to uncertainty disclosure. |
| G.9 | F.3 | Evidence and traceability linkage | Evidence gaps and limitations should be reflected in reporting qualification. |
| G.9 | H.4 | Professional conduct and collaboration linkage | Sensitive information requires confidentiality, privacy, privilege and information-protection controls. |
| G.9 | G.7 | Disclosure, claims and publication linkage | Claims should reflect material uncertainty, limitations, dependencies and omissions. |
| H.3 | G.9 | Method, data and analytical linkage | Material judgement uncertainty and limitations may require transparent disclosure. |
| H.4 | G.9 | Disclosure, claims and publication linkage | Sensitive-information treatment should preserve transparent and non-misleading uncertainty and limitation disclosure. |
| 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. |