Domain H · Area H-CA1 · Integrity, scepticism, judgement and escalation

H.1Apply integrity, objectivity and due care

Working Draft version 1.1

Purpose and scope

This unit covers the capability to perform sustainability reporting work honestly, impartially, competently and diligently. It includes recognising ethical threats and bias, defining the limits of competence and authority, obtaining sufficient information and review, maintaining accurate records, correcting known errors and ensuring that time, resource or commercial pressure does not reduce the care applied to material reporting work.

Applied competency statement

Can apply integrity, objectivity and due care, recognise competence and authority limits and take proportionate action where ethical threats, bias, insufficient information or inadequate resources may impair sustainability reporting work.

Boundary and escalation

This unit establishes Global Core professional conduct expectations and does not replace applicable law, employment duties, professional codes, fiduciary obligations or regulated ethical requirements. Legal, disciplinary, whistleblowing and public-interest questions require the appropriate authorised or specialist process.

Key quality risks

Selective or misleading presentation; accepting work outside competence; allowing loyalty, commercial incentives or seniority to influence conclusions; proceeding without sufficient time, evidence or review; concealing known errors or limitations; signing work not understood; using credentials or experience to imply authority not held; and treating compliance with a checklist as sufficient where professional care requires further investigation.

Required knowledge · 6

H.1-K01

Understands truthful, accurate and transparent conduct, correction of known misstatements and the prohibition on knowingly associating with materially misleading information.

Knowledge Type: Integrity and honesty · Normative Weight: Core

H.1-K02

Understands impartiality, confirmation, availability, anchoring, authority, group, commercial and self-interest bias and the effect of incentives and relationships on judgement.

Knowledge Type: Objectivity and bias · Normative Weight: Core

H.1-K03

Understands competence, diligence, preparation, sufficient time, evidence, review, documentation, follow-up and the need to apply care proportionate to reporting risk.

Knowledge Type: Due care · Normative Weight: Core

H.1-K04

Understands the distinction among knowledge, experience, professional qualification, delegated authority and responsibility and when specialist support or refusal is required.

Knowledge Type: Competence and authority · Normative Weight: Core

H.1-K05

Understands how reporting conduct affects intended users, affected parties, governance bodies, markets and confidence in sustainability information.

Knowledge Type: Users and public trust · Normative Weight: Core

H.1-K06

Understands ethical issue identification, consultation, documentation, correction, escalation, recusal, refusal and the relationship to conflicts, confidentiality and assurance boundaries.

Knowledge Type: Ethical governance · Normative Weight: Core

Applied skills · 5

H.1-S01

Identify ethical, objectivity, competence, authority, evidence and resource risks in a reporting assignment or decision.

Skill Type: Core applied capability · Observable Output or Result: Professional integrity and due-care assessment

H.1-S02

Evaluate whether the practitioner and team have sufficient knowledge, skill, authority, time and specialist support and define limitations and safeguards.

Skill Type: Competence and scope assessment · Observable Output or Result: Competence, authority and scope declaration

H.1-S03

Define proportionate procedures, evidence, review, consultation, documentation and timing for material reporting work.

Skill Type: Due-care planning · Observable Output or Result: Due-care and review plan

H.1-S04

Correct known errors, disclose material limitations, seek consultation, apply safeguards and refuse or withdraw from work where necessary.

Skill Type: Ethical action · Observable Output or Result: Ethical issue, action and resolution record

H.1-S05

Explain ethical and competence limitations to management and governance bodies and maintain an accurate record of decisions and unresolved matters.

Skill Type: Review and communication · Observable Output or Result: Professional conduct communication record

Professional behaviours · 3

H.1-B01

Does not knowingly prepare, approve or remain associated with materially false, incomplete or misleading reporting information.

Behaviour Type: Truthfulness · Non-compensable Requirement: Yes

H.1-B02

Does not allow bias, relationships, hierarchy, incentives or desired outcomes to override evidence and applicable criteria.

Behaviour Type: Objectivity · Non-compensable Requirement: Yes

H.1-B03

Does not accept inadequate time, competence, evidence or review as normal where material reporting quality is at risk.

Behaviour Type: Due care · Non-compensable Requirement: Yes

Typical tasks · 4

H.1-T01

Assess the assignment, role, competence, authority, information, resources, incentives and ethical threats before and during the work.

Primary Output Link: H.1-O01

H.1-T02

Define competence limits, specialist needs, review requirements, timing and safeguards and communicate them to the accountable owner.

Primary Output Link: H.1-O02

H.1-T03

Perform the work with proportionate diligence, preserve accurate records and identify and correct known errors and misleading information.

Primary Output Link: H.1-O01

H.1-T04

Consult, escalate, recuse, refuse or withdraw where threats cannot be reduced appropriately and document the action and outcome.

Primary Output Link: H.1-O03

Expected outputs · 3

H.1-O01

Professional integrity and due-care assessment

Output Type: Professional work product

H.1-O02

Competence, authority and scope declaration

Output Type: Professional work product

H.1-O03

Ethical issue, action and resolution record

Output Type: Professional work product

Proficiency indicators

Level 1 · Foundation

H.1-L1-01

Can follow established conduct and due-care procedures, identify obvious competence, evidence and bias risks and maintain required declarations and records.

Indicator Dimension: Task execution

H.1-L1-02

Can recognise when work exceeds assigned competence or authority and seek review, consultation or escalation before proceeding.

Indicator Dimension: Quality, judgement and accountability

Level 2 · Practitioner

H.1-L2-01

Can independently assess and manage integrity, objectivity and due-care issues in a moderately complex reporting assignment.

Indicator Dimension: Task execution

H.1-L2-02

Can design proportionate safeguards, correct misleading information and explain competence, resource and ethical limitations to management and reviewers.

Indicator Dimension: Quality, judgement and accountability

Level 3 · Advanced Practitioner

H.1-L3-01

Can design or critically review organisation-wide professional-conduct, competence and due-care expectations for complex sustainability reporting work.

Indicator Dimension: Method design and review

H.1-L3-02

Can challenge senior or commercial pressure, resolve significant ethical and competence threats and advise governance bodies on refusal, correction, disclosure and residual public-trust risk.

Indicator Dimension: Leadership and governance

Illustrative evidence · 6

H.1-E01

Professional integrity and due-care assessment for a real or simulated reporting assignment.

Evidence Type: Work product

H.1-E02

Competence, authority and scope declaration with specialist and review requirements.

Evidence Type: Work product

H.1-E03

Ethical issue, action and resolution record showing consultation, correction, recusal, refusal or escalation.

Evidence Type: Work product

H.1-E04

Planning, evidence, review, correction and communication trail demonstrating due care.

Evidence Type: Process evidence

H.1-E05

Documented ethics, legal, management, governance or professional review and the practitioner's response.

Evidence Type: Review evidence

H.1-E06

Observed response to an integrity, competence or inappropriate-resource scenario.

Evidence Type: Observed performance

Assessment · 3

H.1-A-L1

Knowledge examination, ethical-scenario classification and situational judgement

Recognition of ethical threats; competence and authority limits; due-care expectations; appropriate action.

H.1-A-L2

Integrated professional-conduct case and written memorandum

Objectivity; proportional safeguards; correction and consultation; documentation and management communication.

H.1-A-L3

Complex ethics case, portfolio and oral defence

Method design; integrity and public-trust judgement; resistance and escalation; governance communication and oral defence.

Relationships · 10

From	To	Type	Rationale
B.7	H.1	Strong linkage	Integrity and objectivity are central when reporting sensitive governance and conduct matters.
F.1	H.1	Professional conduct and collaboration linkage	Risk assessment should consider misleading information, bias and professional-conduct threats.
H.1	F.9	Boundary distinction	Integrity and due care require accurate distinction among preparation, advisory and assurance services.
H.1	G.7	Disclosure, claims and publication linkage	Professional integrity requires claims and overall impressions not to exceed the evidence.
H.1	H.5	Professional conduct and collaboration linkage	Objectivity threats arising from interests and relationships are assessed and managed through conflict governance.
H.1	H.6	Professional conduct and collaboration linkage	Unresolved integrity and competence threats may require protected escalation, refusal or withdrawal.
H.1	H.9	Professional conduct and collaboration linkage	Due care depends on current competence, appropriate supervision and professional development.
H.5	H.1	Governance and role linkage	Conflict management supports integrity and objectivity in professional work.
H.6	H.1	Professional conduct and collaboration linkage	Professional escalation is a response when integrity, objectivity or due care cannot otherwise be protected.
I.9	H.1	Professional conduct and collaboration linkage	Human accountability and due care remain fundamental when digital and AI tools are used.

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	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.