EM-FAC-02 · Subject model · W3

Impact, sustainability and environmental reporting

Inventory boundary, activity, impact factor, calculation and disclosure. Methodologies and assumptions are versioned; financial costs do not substitute for impact.

Queued for research

Claude: not-started; Grok: not-started.

Research note, in Russian: Entire research brief pending

Subject boundary and candidate types

Deep research questions

Verifiable invariants

End-to-end acceptance scenario

Two calculation methods and a perimeter change yield explainable discrepancies without false comparability.

Negative case

Cloud spend is automatically treated as an exact emissions volume.

Approaches to compare

Candidates in the live catalogue

Result requirements

Every card is executed together with the full research contract: definitions, fields and cardinalities, lifecycle, sources, data mastership, rights, the five object facets, at least eight invariants, positive and negative examples, dependencies, migration and applicability limits.

Machine-readable assignment JSON