Informational Governance Alignment – Crosswalk Examples

Context (informational only): ASIC Report 819 highlights the importance of evidence-based disclosures, traceable governance, and enforcement focus where claims affect markets, investors, and public confidence.

Crosswalk objective: Show how Governance Five™ © can help organisations organise their internal governance so that claims are traceable back to structured mandate, participation, and evidence before disclosure – without replacing or altering ASIC’s expectations.

Key assurance themes

• Verifiable, current, and consistent evidence behind key statements
• Clear accountability for who authorised, reviewed, and approved claims
• Alignment between internal governance and external reporting

Governance Five™ © mapping (conceptual)

• Govern: Define the lawful mandate, authority, and scope for any claim or program.
• Engage: Document which stakeholders (internal, external, affected parties) were informed or consulted.
• Aggregate: Collect and retain evidence, scenarios, analysis, and participation records.
• Deliver: Ensure outputs (reports, statements, funding bids) reflect the actual structured process.
• Evolve: Periodically review whether claims, governance, and evidence remain aligned and current.

Practical use (non-advisory)

An organisation could use Governance Five™ © internally to ensure that any sustainability, governance, risk, or impact claim has:

• a named mandate source (who authorised the program and under what framework)
• a participation record (who was engaged, consulted, or notified)
• a structured evidence pack (data, analysis, minutes, and decisions)
• a clear owner for continuing review as expectations evolve

This does not determine compliance with ASIC or any regulator. It simply organises governance inputs so that compliance professionals, auditors, and legal teams can work from a clearer, traceable structure.

Context (informational only): ISO 37000 provides guidance on the governance of organisations, including oversight, values, purpose, strategy, and accountability.

Crosswalk objective: Illustrate how Governance Five™ © can operate as an implementation structure that organises participation and evidence in line with governance principles, without being a substitute for the standard itself.

Thematic alignment

• Purpose & values: reflected in how the Govern stage sets boundaries and intent.
• Strategy & oversight: supported when decision pathways are transparent and evidence-based.
• Accountability & stewardship: strengthened when roles and responsibilities are traceable.

Governance Five™ © mapping (simplified)

• Govern: Anchor initiatives in stated organisational purpose, values, and lawful authority.
• Engage: Ensure stakeholders affected by decisions have transparent, documented pathways to participate.
• Aggregate: Retain the evidence that board or leadership rely on for oversight and sign-off.
• Deliver: Manage delivery so that it remains consistent with the authorised decision and expectations.
• Evolve: Use feedback, audit findings, and lessons learned to refine governance practice over time.

Organisations remain responsible for interpreting and applying ISO 37000 (or any other standard) with appropriate professional input. Governance Five™ © can provide a repeatable evidence spine that makes that interpretation easier to trace and review.

Context (informational only): ISO 20400 provides guidance on integrating sustainability into procurement, including social, environmental, and economic considerations.

Crosswalk objective: Show how Governance Five™ © can provide a governance and participation frame for sustainable procurement programs, particularly where public value and community impact are central.

Key themes & conceptual links

• Integrating sustainability into procurement strategy and processes.
• Stakeholder involvement and transparency in decision-making.
• Monitoring outcomes and continuous improvement.

Governance Five™ © mapping (procurement lens)

• Govern: Define the purpose, sustainability objectives, and boundaries of a procurement program.
• Engage: Bring suppliers, communities, end-users, and oversight bodies into a structured participation path.
• Aggregate: Capture evaluation criteria, tender records, impact assessments, and public-value considerations.
• Deliver: Ensure supplier contracts and implementation reflect the agreed sustainable outcomes.
• Evolve: Review value delivered, unintended impacts, and lessons to refine future sourcing.

Governance Five™ © does not change ISO 20400 requirements. It can help organisations demonstrate how sustainability was governed and evidenced in procurement decisions, particularly where public, community, or ESG claims are later scrutinised.

Context (informational only): UN Sustainable Development Goal 16 focuses on peace, justice, and strong institutions – including reducing violence, improving access to justice, and strengthening accountable institutions.

Crosswalk objective: Explore how Governance Five™ © can help institutions structure programs that claim to contribute to SDG16 so that those claims are grounded in traceable governance rather than aspirational language.

Thematic connections

• Accountable institutions: clear mandates, evidence, and oversight.
• Inclusive decision-making: participation of affected communities and stakeholders.
• Reduction of harm: governance that considers unintended impacts and safeguards.

Governance Five™ © mapping (SDG16 lens)

• Govern: Define how a program relates to SDG16 objectives and where that relation is formally authorised.
• Engage: Involve communities, civil society, and affected groups through structured, respectful participation.
• Aggregate: Collect data, stories, and evidence that demonstrate actual change, not just intention.
• Deliver: Manage delivery to uphold non-harm, fairness, and institutional duty-of-care.
• Evolve: Adapt approaches when evidence or feedback shows gaps, harm, or inefficiency.

Many organisations reference SDG16. Governance Five™ © offers a way to make those references traceable, auditable, and structurally consistent, while leaving SDG interpretation and policy choices to appropriate authorities and experts.

Context (informational only): Emerging global disclosure regimes (for example CSRD in the EU, and IFRS S1/S2 for sustainability-related financial disclosures) emphasise consistent, explainable, and evidence-based reporting.

Crosswalk objective: Indicate how Governance Five™ © can assist organisations in organising their governance and participation structures so that ESG and sustainability disclosures are supported by transparent governance pathways.

Relevant themes

• Consistency between narrative, metrics, and underlying governance.
• Evidence and controls over sustainability claims.
• Board and management accountability for disclosures.

Governance Five™ © contribution (conceptual)

• Govern: Clarify which boards, committees, or leaders authorised ESG strategies or statements.
• Engage: Record who contributed to assessments – risk, finance, operations, communities, experts.
• Aggregate: Link disclosures back to scenario analysis, risk registers, and documented evidence.
• Deliver: Ensure implementation reflects what has been disclosed – reducing “say–do” gaps.
• Evolve: Use assurance findings and feedback to improve governance, not just reporting templates.

Governance Five™ © does not replace accounting standards, legal opinions, or ESG frameworks. It can provide a single governance backbone that brings together diverse requirements into one traceable structure, making assurance work more efficient and less fragmented.

Context (informational only): The Public Governance, Performance and Accountability (PGPA) Act and the Commonwealth Procurement Rules (CPRs) provide the governance, performance and accountability framework for many Australian Government entities, including expectations of public value, proper use of resources, and transparent procurement processes.

Crosswalk objective: Demonstrate how Governance Five™ © can help structure public programs and procurements so that they are traceable to mandate, participation, and evidence of public value, while leaving interpretation and application of the PGPA Act and CPRs to authorised officials and advisors.

Thematic connections

• Efficient, effective, economical, and ethical use of public resources.
• Transparent and accountable procurement decision-making.
• Proper consideration of risk, probity, and public interest.

Governance Five™ © mapping (public sector lens)

• Govern: Record the authorising environment – relevant legislation, PGPA obligations, CPR requirements, and internal delegations for a procurement or program.
• Engage: Capture how stakeholders such as agencies, suppliers, communities, and probity advisors were engaged, and on what basis.
• Aggregate: Retain business cases, evaluation reports, risk assessments, value-for-money analyses, and public-value considerations used in decision-making.
• Deliver: Ensure contracts, performance measures, and delivery arrangements align with the approved decision and value-for-money reasoning.
• Evolve: Use performance reporting, audits, and lessons learned to refine future procurement and governance approaches.

Governance Five™ © does not alter or interpret the PGPA Act or the CPRs. It can provide a structured traceability layer that makes it easier for entities to demonstrate how their decisions were anchored in proper authority, public value, and documented reasoning when later reviewed by auditors, committees, or the public.

Context (informational only): Energy regulation – including the work of bodies such as the Australian Energy Regulator (AER) and jurisdictional rule-makers – emphasises transparent pricing, fair offers, consumer protection, and efficient network and retail behaviour. Community and customer initiatives increasingly reference fairness, hardship support, and social value.

Crosswalk objective: Use Governance Five™ © as a way to frame how energy initiatives, offers, or tenders are governed so that claims about fairness, community benefit, or hardship support are connected to a structured and auditable governance pathway, particularly in group-buying or community aggregation contexts.

Relevant themes

• Transparency and comparability of offers made to customers or communities.
• Proper treatment of hardship, vulnerability, and bill pressure.
• Demonstrable fairness where special offers, pilots, or tenders are used to attract customers.

Governance Five™ © mapping (energy & community lens)

• Govern: Define the mandate, policy and regulatory context for any energy initiative (e.g. community offer, tender, trial, or hardship scheme).
• Engage: Involve communities, consumer advocates, retailers, regulators (where appropriate), and vulnerable customer representatives in a structured way.
• Aggregate: Collect offer structures, tariff comparisons, hardship protections, and risk assessments into a clear evidence pack that shows how fairness was considered.
• Deliver: Implement the initiative so that the actual bills, contracts, and customer experience match the public narrative and commitments.
• Evolve: Monitor complaints, hardship outcomes, affordability data, and community feedback; adjust or terminate initiatives that do not deliver the intended public value.

Governance Five™ © does not replace the role of the AER, the Australian Energy Market Commission, or state-based consumer protections. It offers a traceable governance scaffold for energy retailers, distributors, councils, and community partners who wish to demonstrate that community and customer-facing initiatives are lawfully authorised, fairly designed, and transparently delivered.