Four things you are buying
Interpretation
Translate standards and market expectations into a proportionate scope.
Method
Design repeatable approaches for materiality, data, climate and reporting.
Challenge
Test assumptions, gaps, claims and internal consistency.
Delivery
Coordinate workstreams, review cycles and decision-ready outputs.
What remains management’s responsibility
- Business decisions, risk appetite and target approval.
- Completeness and accuracy of information supplied.
- Operating controls and performance delivery.
- Board review and approval of public disclosures.
- Legal and regulatory compliance.
Official sources used for this guide
Source position reviewed 2 August 2026. Always confirm the latest rule, standard and implementation guidance for your organisation.