# Original sustainability report working outline

Editorial preparation aid from sustainabilityreportingstandards.co.uk, 26 October 2026.

This is not a government-approved form, a complete standard-specific disclosure checklist or a determination of compliance.

## 1. Reporting basis and scope

- Reporting entity and included entities:
- Reporting period and measurement periods:
- Intended audience and purpose:
- Applicable legal or contractual obligation, assessed separately:
- Selected standards and exact editions:
- Proposed reporting claim and its basis:
- Boundary, significant exclusions and limitations:

## 2. Governance

- Oversight body or responsible individual:
- Management responsibilities:
- Information received and decisions taken:
- Supporting records and reviewer:

## 3. Assessment and strategy

- Materiality basis required by the selected framework:
- Matters assessed and evidence:
- Relevant impacts, risks and opportunities:
- Judgement, review and disclosure-selection decisions:
- Strategy, business model and relevant assumptions:

## 4. Management and actions

- Applicable policies and their scope:
- Actions actually taken during the period:
- Resources and responsibilities:
- Results and limitations:
- Plans and expected outcomes, distinguished from completed actions:

## 5. Metrics and targets

- Metric definition, unit, population and period:
- Source records and reconciliation:
- Method, factor version and material assumptions:
- Measured versus estimated information:
- Baseline, target scope and progress:
- Comparability changes:

## 6. Disclosure and evidence index

| Standard edition/reference | Final report location | Applicability and status | Source record | Method/judgement | Reviewer | Unresolved issue |
|---|---|---|---|---|---|---|
| Add actual requirement | Add final location | Distinguish missing, zero, not applicable and permitted omission | Add evidence | Explain decision | Assign reviewer | Retain limitations |

## 7. Review and final statement

- Completeness against the selected reporting basis:
- Consistency with related information:
- Reasons and conditions for any omission:
- Exact external-assurance scope and conclusion, if applicable:
- Final reporting claim and supporting assessment:
- Approval and publication location:
- Evidence archive and next-cycle actions:

Use the actual standard and legal route for the final requirements, permitted omissions and reporting statement.