The first publication in the series established what connectivity means and why it matters to high-quality corporate reporting. This second GAA publication focuses on how connectivity is achieved in practice: inside the organization, through integrated strategy, governance, risk management, decision-making, data, systems and controls—not as a separate exercise at the reporting stage.

It shows how sustainability-related risks, opportunities, targets and costs can be brought into strategic planning, budgeting, forecasting, capital allocation and performance management. Consistent management information, shared assumptions and clear governance help boards and management identify trade-offs, oversee performance and ensure that financial statements and sustainability disclosures tell a coherent story.

The GAA publication’s central message is that professional accountants are uniquely positioned to lead on connectivity. By extending established accounting disciplines—including measurement, documented judgment, reconciliations, internal controls and assurance readiness—to sustainability information, accountants can strengthen decision-making and build trust. Technology and artificial intelligence can support this work by improving data collection, traceability and consistency, but they do not replace professional judgment.