1 · Purpose
This policy establishes the requirements for sustainability reporting and disclosure within the CAO-900 Sustainability. It gives effect, in a single harmonised instrument, to the control objectives upon which recognised standards converge for this area.
2 · Scope
This policy applies to all information, systems, services, personnel and third parties within the scope of the management system.
3 · Policy statements
3.x · CAO-920 Policy Controls
The organisation shall establish, implement and maintain a coherent and effective approach to sustainability reporting and disclosure, giving effect to the organisational control objectives set out below.
3.1 · CAO-921 Reporting Governance and Oversight
The organisation shall establish, implement and maintain effective Reporting Governance and Oversight, giving effect to the organisational controls set out below.
3.1.x · CAO-921 Organisational Controls
3.2 · CAO-922 Materiality and Strategy
The organisation shall establish, implement and maintain effective Materiality and Strategy, giving effect to the organisational controls set out below.
3.2.x · CAO-922 Organisational Controls
Essential taster — a preview of the Professional depth for this high-density control area.
3.3 · CAO-923 Sustainability Statement Preparation
The organisation shall establish, implement and maintain effective Sustainability Statement Preparation, giving effect to the organisational controls set out below.
3.3.x · CAO-923 Organisational Controls
Essential taster — a preview of the Professional depth for this high-density control area.
4 · Roles & responsibilities
- Governing body — approves this policy and oversees its effectiveness.
- Executive management — allocates resources and assigns control ownership.
- Control owners — implement, operate and evidence the controls in their area.
- All personnel & third parties — comply with this policy within their role.
5 · Compliance, monitoring & review
Compliance with this policy is mandatory. This policy is reviewed at least annually, or upon significant change to the threat, regulatory or technological environment. Exceptions require documented risk acceptance by the accountable owner.