{"schema":"https://ver.cy/schemas/card/1.0.0","id":"vr.wm-eco-034","code":"wm-eco-034-esg-sustainability-disclosure","url":"https://ver.cy/models/wm-eco-034-esg-sustainability-disclosure/","name":"ESG / Sustainability Disclosure","alternateNames":[],"kind":"world-model","status":"published","version":"0.3.0-research.1","language":"en","classifiers":{"family":"World Models","category":"Society, people and institutions","entryKind":"aggregate","plane":"","domain":["SOC.ECO.ESG"],"industry":["Cross-industry"],"navPath":"NAV.SOC.ECO.ESG","tags":["esg","sustainability","disclosure","soc.eco.esg"],"facets":{}},"whatItIs":"Owns disclosure and revision identities; annual, interim, mandatory, voluntary, consolidated and standalone profiles; reporting entity, group, period, organizational, operational and value-chain boundaries; jurisdiction, framework, sector, requirement, threshold, exemption and transition applicability; sustainability matters, topics and taxonomy bindings; actual and potential positive and negative impacts, dependencies, risks and opportunities; impact and financial materiality criteria, evidence, decisions and stakeholder inputs; governance, oversight, policy, strategy, business-model, value-chain, transition-plan, scenario, resilience, due-diligence, action, resource, remedy and effectiveness assertions; metric and datapoint definitions, units, dimensions, reported values, observations, calculations, estimates, assumptions, uncertainty and disaggregation; targets, baselines, base years, milestones, deadlines, status and progress; Scope 1, 2 and 3 GHG assertions and recalculations; content index, cross-references, omissions, source-system, dataset, methodology, factor and evidence references; controls, validation, review, approval, declaration, signatures, exceptions and separate assurance engagement bindings; report packages, locations, formats, languages, taxonomy tags, filing and dissemination events; append-only amendment, restatement, correction and withdrawal lineage; publication responses and downstream impacts; provenance, quality, clocks, confidentiality, access, retention and loss-aware projections. External organization, obligation, raw observation, dataset, financial statement, regulatory filing, assurance engagement, risk, plan, action, incident and records masters remain authoritative.","purpose":"Represent a versioned organization- or reporting-group-level sustainability disclosure so agents can assemble, validate, approve, assure, publish, amend and reconcile decision-useful context without confusing impacts with financial effects, reported assertions with observations, estimates or targets, or publication with truth, assurance, compliance or regulator agreement.","scope":{"in":["Disclosure identity, applicability, boundary, period, matters, IROs, materiality, governance, strategy, actions, metrics, targets and performance","Evidence, controls, approval, assurance references, publication, lifecycle, provenance, access, retention and projections"],"out":["Owning Organization, Person, Legal Norm, Reporting Obligation, Metric Definition, Observation, Dataset, Financial Statement, Regulatory Filing, Assurance Engagement, Risk, Plan, Action, Incident or Records masters","Treating impact materiality as financial materiality, estimate as observation, target as outcome, approval as assurance, publication as truth or filing as compliance","Autonomous materiality, legal attestation, approval, assurance, filing, publication, protected-data disclosure, validation override or record destruction"],"boundaries":[{"neighbor":"WM-ECO-033","distinction":"The unified registry supplies Regulatory Filing / Disclosure only as a provisional parent signal. WM-ECO-034 owns sustainability disclosure semantics while filing attempts and authority responses remain external."},{"neighbor":"Organization, observation, dataset and financial statement","distinction":"The disclosure binds external entity, source facts, measurements, datasets and connected financial reports without owning their identities or lifecycles."},{"neighbor":"Impact, risk, opportunity and materiality","distinction":"Impact and financial materiality use different lenses; neither is inferred solely from a risk score, topic taxonomy or stakeholder mention."},{"neighbor":"Metric assertion, target, estimate and observation","distinction":"Definitions, measured or calculated values, estimates, assumptions, scenarios, baselines, targets and progress remain separately typed and sourced."},{"neighbor":"Assurance engagement and regulatory filing","distinction":"The disclosure references assurance scope and conclusion and external filing or publication events; approval, assurance, receipt and compliance remain independent."},{"neighbor":"Framework and digital taxonomy","distinction":"ISSB, ESRS, GRI and other frameworks retain distinct users, materiality and requirements; XBRL taxonomies are release-pinned projections and interoperability is not equivalence."}]},"distinguishingFeatures":["Holds a reporting entity's sustainability disclosure, not the underlying measurements or the financial statements.","Separates impact materiality from financial materiality, and estimates from measured observations.","Targets are commitments, not outcomes; progress needs separate performance evidence.","Assurance is a separate engagement; an approved disclosure is not an assured one."],"structure":{"bundles":[{"id":"identity-applicability-and-reporting-boundary","name":"Identity, applicability and reporting boundary","description":"Establish one disclosure and the exact entity, framework, period and boundary it represents","layers":[{"id":"disclosure-identity-version-and-class","name":"Disclosure identity, version and class","description":"Groups governed assertions about disclosure identity, version and class for the disclosure revision.","findings":[{"id":"disclosure-version-status-predecessor-successor-and-master-system","name":"Disclosure, version, status, predecessor, successor and master system","description":"Records disclosure, version, status, predecessor, successor and master system as source-qualified ESG / Sustainability Disclosure context while organization, legal obligation, raw observation, dataset, financial statement, filing, assurance, risk, plan, incident and records masters remain external.","questions":[{"text":"Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish disclosure, version, status, predecessor, successor and master system?","id":"disclosure-version-status-predecessor-successor-and-master-system-q01","kind":"identity"},{"text":"Who defines, observes, calculates, reviews, approves, assures, publishes, regulates or may rely on disclosure, version, status, predecessor, successor and master system, for which users and under what authority?","id":"disclosure-version-status-predecessor-successor-and-master-system-q02","kind":"authority"},{"text":"Which matter, metric, value, unit, method, source, evidence, estimate, uncertainty, event time, knowledge time and successor lineage qualify disclosure, version, status, predecessor, successor and master system?","id":"disclosure-version-status-predecessor-successor-and-master-system-q03","kind":"validation"}]},{"id":"annual-interim-mandatory-voluntary-consolidated-standalone-and-framework-profile","name":"Annual, interim, mandatory, voluntary, consolidated, standalone and framework profile","description":"Records annual, interim, mandatory, voluntary, consolidated, standalone and framework profile as source-qualified ESG / Sustainability Disclosure context while organization, legal obligation, raw observation, dataset, financial statement, filing, assurance, risk, plan, incident and records masters remain external.","questions":[{"text":"Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish annual, interim, mandatory, voluntary, consolidated, standalone and framework profile?","id":"annual-interim-mandatory-voluntary-consolidated-standalone-and-framework-profile-q01","kind":"classification"},{"text":"Who defines, observes, calculates, reviews, approves, assures, publishes, regulates or may rely on annual, interim, mandatory, voluntary, consolidated, standalone and framework profile, for which users and under what authority?","id":"annual-interim-mandatory-voluntary-consolidated-standalone-and-framework-profile-q02","kind":"requirement"},{"text":"Which matter, metric, value, unit, method, source, evidence, estimate, uncertainty, event time, knowledge time and successor lineage qualify annual, interim, mandatory, voluntary, consolidated, standalone and framework profile?","id":"annual-interim-mandatory-voluntary-consolidated-standalone-and-framework-profile-q03","kind":"security"}]}]},{"id":"reporting-entity-period-scope-and-applicability","name":"Reporting entity, period, scope and applicability","description":"Groups governed assertions about reporting entity, period, scope and applicability for the disclosure revision.","findings":[{"id":"reporting-entity-group-period-location-and-value-chain-boundary","name":"Reporting entity, group, period, location and value-chain boundary","description":"Records reporting entity, group, period, location and value-chain boundary as source-qualified ESG / Sustainability Disclosure context while organization, legal obligation, raw observation, dataset, financial statement, filing, assurance, risk, plan, incident and records masters remain external.","questions":[{"text":"Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish reporting entity, group, period, location and value-chain boundary?","id":"reporting-entity-group-period-location-and-value-chain-boundary-q01","kind":"relationship"},{"text":"Who defines, observes, calculates, reviews, approves, assures, publishes, regulates or may rely on reporting entity, group, period, location and value-chain boundary, for which users and under what authority?","id":"reporting-entity-group-period-location-and-value-chain-boundary-q02","kind":"constraint"},{"text":"Which matter, metric, value, unit, method, source, evidence, estimate, uncertainty, event time, knowledge time and successor lineage qualify reporting entity, group, period, location and value-chain boundary?","id":"reporting-entity-group-period-location-and-value-chain-boundary-q03","kind":"privacy"}]},{"id":"jurisdiction-framework-sector-requirement-threshold-exemption-and-transition","name":"Jurisdiction, framework, sector, requirement, threshold, exemption and transition","description":"Records jurisdiction, framework, sector, requirement, threshold, exemption and transition as source-qualified ESG / Sustainability Disclosure context while organization, legal obligation, raw observation, dataset, financial statement, filing, assurance, risk, plan, incident and records masters remain external.","questions":[{"text":"Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish jurisdiction, framework, sector, requirement, threshold, exemption and transition?","id":"jurisdiction-framework-sector-requirement-threshold-exemption-and-transition-q01","kind":"requirement"},{"text":"Who defines, observes, calculates, reviews, approves, assures, publishes, regulates or may rely on jurisdiction, framework, sector, requirement, threshold, exemption and transition, for which users and under what authority?","id":"jurisdiction-framework-sector-requirement-threshold-exemption-and-transition-q02","kind":"process"},{"text":"Which matter, metric, value, unit, method, source, evidence, estimate, uncertainty, event time, knowledge time and successor lineage qualify jurisdiction, framework, sector, requirement, threshold, exemption and transition?","id":"jurisdiction-framework-sector-requirement-threshold-exemption-and-transition-q03","kind":"retention"}]}]}]},{"id":"sustainability-matters-impacts-and-materiality","name":"Sustainability matters, impacts and materiality","description":"Preserve framework-specific topic selection and materiality reasoning without collapsing impacts into financial effects","layers":[{"id":"matters-impacts-dependencies-risks-and-opportunities","name":"Matters, impacts, dependencies, risks and opportunities","description":"Groups governed assertions about matters, impacts, dependencies, risks and opportunities for the disclosure revision.","findings":[{"id":"sustainability-matter-topic-subtopic-and-standard-taxonomy","name":"Sustainability matter, topic, subtopic and standard taxonomy","description":"Records sustainability matter, topic, subtopic and standard taxonomy as source-qualified ESG / Sustainability Disclosure context while organization, legal obligation, raw observation, dataset, financial statement, filing, assurance, risk, plan, incident and records masters remain external.","questions":[{"text":"Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish sustainability matter, topic, subtopic and standard taxonomy?","id":"sustainability-matter-topic-subtopic-and-standard-taxonomy-q01","kind":"classification"},{"text":"Who defines, observes, calculates, reviews, approves, assures, publishes, regulates or may rely on sustainability matter, topic, subtopic and standard taxonomy, for which users and under what authority?","id":"sustainability-matter-topic-subtopic-and-standard-taxonomy-q02","kind":"event"},{"text":"Which matter, metric, value, unit, method, source, evidence, estimate, uncertainty, event time, knowledge time and successor lineage qualify sustainability matter, topic, subtopic and standard taxonomy?","id":"sustainability-matter-topic-subtopic-and-standard-taxonomy-q03","kind":"access"}]},{"id":"actual-potential-positive-negative-impact-dependency-risk-and-opportunity","name":"Actual, potential, positive, negative impact, dependency, risk and opportunity","description":"Records actual, potential, positive, negative impact, dependency, risk and opportunity as source-qualified ESG / Sustainability Disclosure context while organization, legal obligation, raw observation, dataset, financial statement, filing, assurance, risk, plan, incident and records masters remain external.","questions":[{"text":"Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish actual, potential, positive, negative impact, dependency, risk and opportunity?","id":"actual-potential-positive-negative-impact-dependency-risk-and-opportunity-q01","kind":"definition"},{"text":"Who defines, observes, calculates, reviews, approves, assures, publishes, regulates or may rely on actual, potential, positive, negative impact, dependency, risk and opportunity, for which users and under what authority?","id":"actual-potential-positive-negative-impact-dependency-risk-and-opportunity-q02","kind":"measurement"},{"text":"Which matter, metric, value, unit, method, source, evidence, estimate, uncertainty, event time, knowledge time and successor lineage qualify actual, potential, positive, negative impact, dependency, risk and opportunity?","id":"actual-potential-positive-negative-impact-dependency-risk-and-opportunity-q03","kind":"exception"}]}]},{"id":"materiality-assessment-and-stakeholder-input","name":"Materiality assessment and stakeholder input","description":"Groups governed assertions about materiality assessment and stakeholder input for the disclosure revision.","findings":[{"id":"impact-materiality-severity-scale-scope-irremediability-and-likelihood","name":"Impact materiality, severity, scale, scope, irremediability and likelihood","description":"Records impact materiality, severity, scale, scope, irremediability and likelihood as source-qualified ESG / Sustainability Disclosure context while organization, legal obligation, raw observation, dataset, financial statement, filing, assurance, risk, plan, incident and records masters remain external.","questions":[{"text":"Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish impact materiality, severity, scale, scope, irremediability and likelihood?","id":"impact-materiality-severity-scale-scope-irremediability-and-likelihood-q01","kind":"decision"},{"text":"Who defines, observes, calculates, reviews, approves, assures, publishes, regulates or may rely on impact materiality, severity, scale, scope, irremediability and likelihood, for which users and under what authority?","id":"impact-materiality-severity-scale-scope-irremediability-and-likelihood-q02","kind":"evidence"},{"text":"Which matter, metric, value, unit, method, source, evidence, estimate, uncertainty, event time, knowledge time and successor lineage qualify impact materiality, severity, scale, scope, irremediability and likelihood?","id":"impact-materiality-severity-scale-scope-irremediability-and-likelihood-q03","kind":"interoperability"}]},{"id":"financial-materiality-time-horizon-magnitude-likelihood-users-and-stakeholders","name":"Financial materiality, time horizon, magnitude, likelihood, users and stakeholders","description":"Records financial materiality, time horizon, magnitude, likelihood, users and stakeholders as source-qualified ESG / Sustainability Disclosure context while organization, legal obligation, raw observation, dataset, financial statement, filing, assurance, risk, plan, incident and records masters remain external.","questions":[{"text":"Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish financial materiality, time horizon, magnitude, likelihood, users and stakeholders?","id":"financial-materiality-time-horizon-magnitude-likelihood-users-and-stakeholders-q01","kind":"decision"},{"text":"Who defines, observes, calculates, reviews, approves, assures, publishes, regulates or may rely on financial materiality, time horizon, magnitude, likelihood, users and stakeholders, for which users and under what authority?","id":"financial-materiality-time-horizon-magnitude-likelihood-users-and-stakeholders-q02","kind":"quality"},{"text":"Which matter, metric, value, unit, method, source, evidence, estimate, uncertainty, event time, knowledge time and successor lineage qualify financial materiality, time horizon, magnitude, likelihood, users and stakeholders?","id":"financial-materiality-time-horizon-magnitude-likelihood-users-and-stakeholders-q03","kind":"decision"}]}]}]},{"id":"governance-strategy-and-management","name":"Governance, strategy and management","description":"Connect governance, strategy, due diligence and action assertions to external plans, risks, resources and accountable actors","layers":[{"id":"governance-policy-and-accountability","name":"Governance, policy and accountability","description":"Groups governed assertions about governance, policy and accountability for the disclosure revision.","findings":[{"id":"governance-body-oversight-management-role-expertise-and-incentive","name":"Governance body, oversight, management role, expertise and incentive","description":"Records governance body, oversight, management role, expertise and incentive as source-qualified ESG / Sustainability Disclosure context while organization, legal obligation, raw observation, dataset, financial statement, filing, assurance, risk, plan, incident and records masters remain external.","questions":[{"text":"Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish governance body, oversight, management role, expertise and incentive?","id":"governance-body-oversight-management-role-expertise-and-incentive-q01","kind":"authority"},{"text":"Who defines, observes, calculates, reviews, approves, assures, publishes, regulates or may rely on governance body, oversight, management role, expertise and incentive, for which users and under what authority?","id":"governance-body-oversight-management-role-expertise-and-incentive-q02","kind":"validation"},{"text":"Which matter, metric, value, unit, method, source, evidence, estimate, uncertainty, event time, knowledge time and successor lineage qualify governance body, oversight, management role, expertise and incentive?","id":"governance-body-oversight-management-role-expertise-and-incentive-q03","kind":"identity"}]},{"id":"policy-commitment-scope-owner-implementation-monitoring-and-remedy","name":"Policy, commitment, scope, owner, implementation, monitoring and remedy","description":"Records policy, commitment, scope, owner, implementation, monitoring and remedy as source-qualified ESG / Sustainability Disclosure context while organization, legal obligation, raw observation, dataset, financial statement, filing, assurance, risk, plan, incident and records masters remain external.","questions":[{"text":"Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish policy, commitment, scope, owner, implementation, monitoring and remedy?","id":"policy-commitment-scope-owner-implementation-monitoring-and-remedy-q01","kind":"ownership"},{"text":"Who defines, observes, calculates, reviews, approves, assures, publishes, regulates or may rely on policy, commitment, scope, owner, implementation, monitoring and remedy, for which users and under what authority?","id":"policy-commitment-scope-owner-implementation-monitoring-and-remedy-q02","kind":"security"},{"text":"Which matter, metric, value, unit, method, source, evidence, estimate, uncertainty, event time, knowledge time and successor lineage qualify policy, commitment, scope, owner, implementation, monitoring and remedy?","id":"policy-commitment-scope-owner-implementation-monitoring-and-remedy-q03","kind":"classification"}]}]},{"id":"strategy-resilience-due-diligence-and-actions","name":"Strategy, resilience, due diligence and actions","description":"Groups governed assertions about strategy, resilience, due diligence and actions for the disclosure revision.","findings":[{"id":"business-model-value-chain-strategy-transition-plan-scenario-and-resilience","name":"Business model, value chain, strategy, transition plan, scenario and resilience","description":"Records business model, value chain, strategy, transition plan, scenario and resilience as source-qualified ESG / Sustainability Disclosure context while organization, legal obligation, raw observation, dataset, financial statement, filing, assurance, risk, plan, incident and records masters remain external.","questions":[{"text":"Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish business model, value chain, strategy, transition plan, scenario and resilience?","id":"business-model-value-chain-strategy-transition-plan-scenario-and-resilience-q01","kind":"relationship"},{"text":"Who defines, observes, calculates, reviews, approves, assures, publishes, regulates or may rely on business model, value chain, strategy, transition plan, scenario and resilience, for which users and under what authority?","id":"business-model-value-chain-strategy-transition-plan-scenario-and-resilience-q02","kind":"privacy"},{"text":"Which matter, metric, value, unit, method, source, evidence, estimate, uncertainty, event time, knowledge time and successor lineage qualify business model, value chain, strategy, transition plan, scenario and resilience?","id":"business-model-value-chain-strategy-transition-plan-scenario-and-resilience-q03","kind":"composition"}]},{"id":"identification-assessment-prioritization-action-resource-remedy-and-effectiveness","name":"Identification, assessment, prioritization, action, resource, remedy and effectiveness","description":"Records identification, assessment, prioritization, action, resource, remedy and effectiveness as source-qualified ESG / Sustainability Disclosure context while organization, legal obligation, raw observation, dataset, financial statement, filing, assurance, risk, plan, incident and records masters remain external.","questions":[{"text":"Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish identification, assessment, prioritization, action, resource, remedy and effectiveness?","id":"identification-assessment-prioritization-action-resource-remedy-and-effectiveness-q01","kind":"process"},{"text":"Who defines, observes, calculates, reviews, approves, assures, publishes, regulates or may rely on identification, assessment, prioritization, action, resource, remedy and effectiveness, for which users and under what authority?","id":"identification-assessment-prioritization-action-resource-remedy-and-effectiveness-q02","kind":"retention"},{"text":"Which matter, metric, value, unit, method, source, evidence, estimate, uncertainty, event time, knowledge time and successor lineage qualify identification, assessment, prioritization, action, resource, remedy and effectiveness?","id":"identification-assessment-prioritization-action-resource-remedy-and-effectiveness-q03","kind":"relationship"}]}]}]},{"id":"metrics-targets-and-performance","name":"Metrics, targets and performance","description":"Represent definitions, measurements, estimates, baselines, targets and progress as separately qualified assertions","layers":[{"id":"metric-definition-measurement-and-disaggregation","name":"Metric definition, measurement and disaggregation","description":"Groups governed assertions about metric definition, measurement and disaggregation for the disclosure revision.","findings":[{"id":"metric-concept-definition-unit-method-boundary-dimension-and-datapoint","name":"Metric concept, definition, unit, method, boundary, dimension and datapoint","description":"Records metric concept, definition, unit, method, boundary, dimension and datapoint as source-qualified ESG / Sustainability Disclosure context while organization, legal obligation, raw observation, dataset, financial statement, filing, assurance, risk, plan, incident and records masters remain external.","questions":[{"text":"Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish metric concept, definition, unit, method, boundary, dimension and datapoint?","id":"metric-concept-definition-unit-method-boundary-dimension-and-datapoint-q01","kind":"measurement"},{"text":"Who defines, observes, calculates, reviews, approves, assures, publishes, regulates or may rely on metric concept, definition, unit, method, boundary, dimension and datapoint, for which users and under what authority?","id":"metric-concept-definition-unit-method-boundary-dimension-and-datapoint-q02","kind":"access"},{"text":"Which matter, metric, value, unit, method, source, evidence, estimate, uncertainty, event time, knowledge time and successor lineage qualify metric concept, definition, unit, method, boundary, dimension and datapoint?","id":"metric-concept-definition-unit-method-boundary-dimension-and-datapoint-q03","kind":"state"}]},{"id":"reported-value-observation-calculation-estimate-assumption-uncertainty-and-disaggregation","name":"Reported value, observation, calculation, estimate, assumption, uncertainty and disaggregation","description":"Records reported value, observation, calculation, estimate, assumption, uncertainty and disaggregation as source-qualified ESG / Sustainability Disclosure context while organization, legal obligation, raw observation, dataset, financial statement, filing, assurance, risk, plan, incident and records masters remain external.","questions":[{"text":"Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish reported value, observation, calculation, estimate, assumption, uncertainty and disaggregation?","id":"reported-value-observation-calculation-estimate-assumption-uncertainty-and-disaggregation-q01","kind":"evidence"},{"text":"Who defines, observes, calculates, reviews, approves, assures, publishes, regulates or may rely on reported value, observation, calculation, estimate, assumption, uncertainty and disaggregation, for which users and under what authority?","id":"reported-value-observation-calculation-estimate-assumption-uncertainty-and-disaggregation-q02","kind":"exception"},{"text":"Which matter, metric, value, unit, method, source, evidence, estimate, uncertainty, event time, knowledge time and successor lineage qualify reported value, observation, calculation, estimate, assumption, uncertainty and disaggregation?","id":"reported-value-observation-calculation-estimate-assumption-uncertainty-and-disaggregation-q03","kind":"lifecycle"}]}]},{"id":"targets-baselines-progress-and-ghg-inventory","name":"Targets, baselines, progress and GHG inventory","description":"Groups governed assertions about targets, baselines, progress and ghg inventory for the disclosure revision.","findings":[{"id":"target-scope-baseline-base-year-milestone-deadline-status-and-progress","name":"Target, scope, baseline, base year, milestone, deadline, status and progress","description":"Records target, scope, baseline, base year, milestone, deadline, status and progress as source-qualified ESG / Sustainability Disclosure context while organization, legal obligation, raw observation, dataset, financial statement, filing, assurance, risk, plan, incident and records masters remain external.","questions":[{"text":"Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish target, scope, baseline, base year, milestone, deadline, status and progress?","id":"target-scope-baseline-base-year-milestone-deadline-status-and-progress-q01","kind":"state"},{"text":"Who defines, observes, calculates, reviews, approves, assures, publishes, regulates or may rely on target, scope, baseline, base year, milestone, deadline, status and progress, for which users and under what authority?","id":"target-scope-baseline-base-year-milestone-deadline-status-and-progress-q02","kind":"interoperability"},{"text":"Which matter, metric, value, unit, method, source, evidence, estimate, uncertainty, event time, knowledge time and successor lineage qualify target, scope, baseline, base year, milestone, deadline, status and progress?","id":"target-scope-baseline-base-year-milestone-deadline-status-and-progress-q03","kind":"temporal"}]},{"id":"scope-one-two-three-category-gas-consolidation-method-factor-and-recalculation","name":"Scope 1, 2, 3, category, gas, consolidation method, factor and recalculation","description":"Records scope 1, 2, 3, category, gas, consolidation method, factor and recalculation as source-qualified ESG / Sustainability Disclosure context while organization, legal obligation, raw observation, dataset, financial statement, filing, assurance, risk, plan, incident and records masters remain external.","questions":[{"text":"Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish scope 1, 2, 3, category, gas, consolidation method, factor and recalculation?","id":"scope-one-two-three-category-gas-consolidation-method-factor-and-recalculation-q01","kind":"measurement"},{"text":"Who defines, observes, calculates, reviews, approves, assures, publishes, regulates or may rely on scope 1, 2, 3, category, gas, consolidation method, factor and recalculation, for which users and under what authority?","id":"scope-one-two-three-category-gas-consolidation-method-factor-and-recalculation-q02","kind":"decision"},{"text":"Which matter, metric, value, unit, method, source, evidence, estimate, uncertainty, event time, knowledge time and successor lineage qualify scope 1, 2, 3, category, gas, consolidation method, factor and recalculation?","id":"scope-one-two-three-category-gas-consolidation-method-factor-and-recalculation-q03","kind":"provenance"}]}]}]},{"id":"preparation-controls-evidence-and-assurance","name":"Preparation, controls, evidence and assurance","description":"Preserve content selection, methods, controls, approval and external assurance as independently evidenced states","layers":[{"id":"content-index-methodology-and-source-evidence","name":"Content index, methodology and source evidence","description":"Groups governed assertions about content index, methodology and source evidence for the disclosure revision.","findings":[{"id":"disclosure-requirement-datapoint-content-index-cross-reference-and-omission","name":"Disclosure requirement, datapoint, content index, cross-reference and omission","description":"Records disclosure requirement, datapoint, content index, cross-reference and omission as source-qualified ESG / Sustainability Disclosure context while organization, legal obligation, raw observation, dataset, financial statement, filing, assurance, risk, plan, incident and records masters remain external.","questions":[{"text":"Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish disclosure requirement, datapoint, content index, cross-reference and omission?","id":"disclosure-requirement-datapoint-content-index-cross-reference-and-omission-q01","kind":"composition"},{"text":"Who defines, observes, calculates, reviews, approves, assures, publishes, regulates or may rely on disclosure requirement, datapoint, content index, cross-reference and omission, for which users and under what authority?","id":"disclosure-requirement-datapoint-content-index-cross-reference-and-omission-q02","kind":"identity"},{"text":"Which matter, metric, value, unit, method, source, evidence, estimate, uncertainty, event time, knowledge time and successor lineage qualify disclosure requirement, datapoint, content index, cross-reference and omission?","id":"disclosure-requirement-datapoint-content-index-cross-reference-and-omission-q03","kind":"ownership"}]},{"id":"source-system-dataset-methodology-calculation-factor-estimate-scenario-and-evidence","name":"Source system, dataset, methodology, calculation, factor, estimate, scenario and evidence","description":"Records source system, dataset, methodology, calculation, factor, estimate, scenario and evidence as source-qualified ESG / Sustainability Disclosure context while organization, legal obligation, raw observation, dataset, financial statement, filing, assurance, risk, plan, incident and records masters remain external.","questions":[{"text":"Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish source system, dataset, methodology, calculation, factor, estimate, scenario and evidence?","id":"source-system-dataset-methodology-calculation-factor-estimate-scenario-and-evidence-q01","kind":"provenance"},{"text":"Who defines, observes, calculates, reviews, approves, assures, publishes, regulates or may rely on source system, dataset, methodology, calculation, factor, estimate, scenario and evidence, for which users and under what authority?","id":"source-system-dataset-methodology-calculation-factor-estimate-scenario-and-evidence-q02","kind":"classification"},{"text":"Which matter, metric, value, unit, method, source, evidence, estimate, uncertainty, event time, knowledge time and successor lineage qualify source system, dataset, methodology, calculation, factor, estimate, scenario and evidence?","id":"source-system-dataset-methodology-calculation-factor-estimate-scenario-and-evidence-q03","kind":"authority"}]}]},{"id":"controls-approval-and-assurance","name":"Controls, approval and assurance","description":"Groups governed assertions about controls, approval and assurance for the disclosure revision.","findings":[{"id":"control-review-validation-approval-declaration-signature-digest-and-exception","name":"Control, review, validation, approval, declaration, signature, digest and exception","description":"Records control, review, validation, approval, declaration, signature, digest and exception as source-qualified ESG / Sustainability Disclosure context while organization, legal obligation, raw observation, dataset, financial statement, filing, assurance, risk, plan, incident and records masters remain external.","questions":[{"text":"Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish control, review, validation, approval, declaration, signature, digest and exception?","id":"control-review-validation-approval-declaration-signature-digest-and-exception-q01","kind":"validation"},{"text":"Who defines, observes, calculates, reviews, approves, assures, publishes, regulates or may rely on control, review, validation, approval, declaration, signature, digest and exception, for which users and under what authority?","id":"control-review-validation-approval-declaration-signature-digest-and-exception-q02","kind":"composition"},{"text":"Which matter, metric, value, unit, method, source, evidence, estimate, uncertainty, event time, knowledge time and successor lineage qualify control, review, validation, approval, declaration, signature, digest and exception?","id":"control-review-validation-approval-declaration-signature-digest-and-exception-q03","kind":"requirement"}]},{"id":"assurance-engagement-scope-level-practitioner-criteria-evidence-conclusion-and-limitation","name":"Assurance engagement, scope, level, practitioner, criteria, evidence, conclusion and limitation","description":"Records assurance engagement, scope, level, practitioner, criteria, evidence, conclusion and limitation as source-qualified ESG / Sustainability Disclosure context while organization, legal obligation, raw observation, dataset, financial statement, filing, assurance, risk, plan, incident and records masters remain external.","questions":[{"text":"Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish assurance engagement, scope, level, practitioner, criteria, evidence, conclusion and limitation?","id":"assurance-engagement-scope-level-practitioner-criteria-evidence-conclusion-and-limitation-q01","kind":"evidence"},{"text":"Who defines, observes, calculates, reviews, approves, assures, publishes, regulates or may rely on assurance engagement, scope, level, practitioner, criteria, evidence, conclusion and limitation, for which users and under what authority?","id":"assurance-engagement-scope-level-practitioner-criteria-evidence-conclusion-and-limitation-q02","kind":"relationship"},{"text":"Which matter, metric, value, unit, method, source, evidence, estimate, uncertainty, event time, knowledge time and successor lineage qualify assurance engagement, scope, level, practitioner, criteria, evidence, conclusion and limitation?","id":"assurance-engagement-scope-level-practitioner-criteria-evidence-conclusion-and-limitation-q03","kind":"constraint"}]}]}]},{"id":"publication-lifecycle-governance-and-interoperability","name":"Publication, lifecycle, governance and interoperability","description":"Publish and correct disclosure revisions with qualified provenance, access, retention and loss-aware digital projections","layers":[{"id":"publication-filing-revision-and-response","name":"Publication, filing, revision and response","description":"Groups governed assertions about publication, filing, revision and response for the disclosure revision.","findings":[{"id":"report-package-location-format-language-taxonomy-tagging-filing-and-dissemination","name":"Report package, location, format, language, taxonomy, tagging, filing and dissemination","description":"Records report package, location, format, language, taxonomy, tagging, filing and dissemination as source-qualified ESG / Sustainability Disclosure context while organization, legal obligation, raw observation, dataset, financial statement, filing, assurance, risk, plan, incident and records masters remain external.","questions":[{"text":"Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish report package, location, format, language, taxonomy, tagging, filing and dissemination?","id":"report-package-location-format-language-taxonomy-tagging-filing-and-dissemination-q01","kind":"interoperability"},{"text":"Who defines, observes, calculates, reviews, approves, assures, publishes, regulates or may rely on report package, location, format, language, taxonomy, tagging, filing and dissemination, for which users and under what authority?","id":"report-package-location-format-language-taxonomy-tagging-filing-and-dissemination-q02","kind":"state"},{"text":"Which matter, metric, value, unit, method, source, evidence, estimate, uncertainty, event time, knowledge time and successor lineage qualify report package, location, format, language, taxonomy, tagging, filing and dissemination?","id":"report-package-location-format-language-taxonomy-tagging-filing-and-dissemination-q03","kind":"process"}]},{"id":"amendment-restatement-correction-withdrawal-publication-response-and-downstream-impact","name":"Amendment, restatement, correction, withdrawal, publication response and downstream impact","description":"Records amendment, restatement, correction, withdrawal, publication response and downstream impact as source-qualified ESG / Sustainability Disclosure context while organization, legal obligation, raw observation, dataset, financial statement, filing, assurance, risk, plan, incident and records masters remain external.","questions":[{"text":"Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish amendment, restatement, correction, withdrawal, publication response and downstream impact?","id":"amendment-restatement-correction-withdrawal-publication-response-and-downstream-impact-q01","kind":"lifecycle"},{"text":"Who defines, observes, calculates, reviews, approves, assures, publishes, regulates or may rely on amendment, restatement, correction, withdrawal, publication response and downstream impact, for which users and under what authority?","id":"amendment-restatement-correction-withdrawal-publication-response-and-downstream-impact-q02","kind":"lifecycle"},{"text":"Which matter, metric, value, unit, method, source, evidence, estimate, uncertainty, event time, knowledge time and successor lineage qualify amendment, restatement, correction, withdrawal, publication response and downstream impact?","id":"amendment-restatement-correction-withdrawal-publication-response-and-downstream-impact-q03","kind":"event"}]}]},{"id":"provenance-quality-access-retention-and-projection","name":"Provenance, quality, access, retention and projection","description":"Groups governed assertions about provenance, quality, access, retention and projection for the disclosure revision.","findings":[{"id":"source-actor-derivation-quality-confidence-conflict-event-time-and-knowledge-time","name":"Source, actor, derivation, quality, confidence, conflict, event time and knowledge time","description":"Records source, actor, derivation, quality, confidence, conflict, event time and knowledge time as source-qualified ESG / Sustainability Disclosure context while organization, legal obligation, raw observation, dataset, financial statement, filing, assurance, risk, plan, incident and records masters remain external.","questions":[{"text":"Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish source, actor, derivation, quality, confidence, conflict, event time and knowledge time?","id":"source-actor-derivation-quality-confidence-conflict-event-time-and-knowledge-time-q01","kind":"quality"},{"text":"Who defines, observes, calculates, reviews, approves, assures, publishes, regulates or may rely on source, actor, derivation, quality, confidence, conflict, event time and knowledge time, for which users and under what authority?","id":"source-actor-derivation-quality-confidence-conflict-event-time-and-knowledge-time-q02","kind":"temporal"},{"text":"Which matter, metric, value, unit, method, source, evidence, estimate, uncertainty, event time, knowledge time and successor lineage qualify source, actor, derivation, quality, confidence, conflict, event time and knowledge time?","id":"source-actor-derivation-quality-confidence-conflict-event-time-and-knowledge-time-q03","kind":"measurement"}]},{"id":"owner-steward-purpose-confidentiality-access-legal-hold-retention-and-mapping-loss","name":"Owner, steward, purpose, confidentiality, access, legal hold, retention and mapping loss","description":"Records owner, steward, purpose, confidentiality, access, legal hold, retention and mapping loss as source-qualified ESG / Sustainability Disclosure context while organization, legal obligation, raw observation, dataset, financial statement, filing, assurance, risk, plan, incident and records masters remain external.","questions":[{"text":"Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish owner, steward, purpose, confidentiality, access, legal hold, retention and mapping loss?","id":"owner-steward-purpose-confidentiality-access-legal-hold-retention-and-mapping-loss-q01","kind":"access"},{"text":"Who defines, observes, calculates, reviews, approves, assures, publishes, regulates or may rely on owner, steward, purpose, confidentiality, access, legal hold, retention and mapping loss, for which users and under what authority?","id":"owner-steward-purpose-confidentiality-access-legal-hold-retention-and-mapping-loss-q02","kind":"provenance"},{"text":"Which matter, metric, value, unit, method, source, evidence, estimate, uncertainty, event time, knowledge time and successor lineage qualify owner, steward, purpose, confidentiality, access, legal hold, retention and mapping loss?","id":"owner-steward-purpose-confidentiality-access-legal-hold-retention-and-mapping-loss-q03","kind":"evidence"}]}]}]}]},"agentConduct":{"may":["Assemble metrics, targets and narrative from source datasets with their method and boundary.","Check completeness against the applicable framework's datapoints.","Tag the disclosure with the digital taxonomy.","Flag estimates, proxies and boundary changes for reviewers."],"mustNot":["Decide what is material.","Present an estimate or proxy as a measured value.","Claim progress, offsets or neutrality without evidence.","Approve, attest, publish or file the disclosure.","State that a disclosure is assured when no assurance engagement covers it."],"requiresHuman":["Materiality assessment and its approval.","Approving and publishing the disclosure.","Restating prior-period figures."]},"ethics":{"considerations":["Greenwashing misleads investors and the public and delays real action.","Value-chain data may cover workers and communities who cannot verify what is said about them.","Disclosures shape capital flows with real environmental and social consequences."],"affectedParties":["Investors and lenders","Workers and communities in the value chain","The environment and future generations","Regulators"]},"owners":{"steward":"Dimension owner, namespace authority, reporting entity and delegated sustainability, legal, finance, audit, privacy, security and records authorities","roles":[{"name":"Reporting entity and governance body","responsibilities":["Own the disclosure, oversight, accountable statements and approval or publication decisions."]},{"name":"Sustainability preparer and data owner","responsibilities":["Prepare scoped assertions, bind sources and methods, disclose estimates, gaps and conflicts."]},{"name":"Matter, metric and methodology steward","responsibilities":["Own definitions, boundaries, methods, factors, units, calculations and change control."]},{"name":"Reviewer and approver","responsibilities":["Review completeness, controls, materiality reasoning and authorization without claiming external assurance."]},{"name":"Independent assurance practitioner","responsibilities":["Own engagement, criteria, scope, level, evidence, conclusion and limitations separately from management assertions."]},{"name":"Legal, regulator, privacy and security authority","responsibilities":["Own applicability, filing, confidentiality, access, exception and regulatory profiles."]},{"name":"Interoperability and records steward","responsibilities":["Own taxonomy mappings, conformance, projection loss, retention and disposition policy."]}],"masterSystems":[]},"relations":[{"target":"WM-ECO-033","type":"references","note":"Resolve the provisional regulatory-filing parent signal without granting containment or cascade authority."},{"target":"Organization, Person, Legal Norm, Reporting Obligation, Metric, Observation, Dataset, Financial Statement, Assurance, Risk, Plan, Action, Incident and Records models","type":"references","note":"Resolve external identity, measurement, method, authority, process and governance records without duplicating their lifecycles."},{"target":"ISSB, ESRS, GRI, GHG Protocol, TNFD and CDP profiles","type":"aligned","note":"Project version-pinned framework and topic profiles with declared users, boundary, materiality and semantic loss."},{"target":"XBRL 2.1, XBRL Taxonomy Guidance, RFC 3339, PROV-O, DQV and ODRL","type":"aligned","note":"Project digital reporting, temporal, provenance, quality and policy views without claiming universal conformance."},{"target":"WM-ECO-033","type":"neighbor","note":"The unified registry supplies Regulatory Filing / Disclosure only as a provisional parent signal. WM-ECO-034 owns sustainability disclosure semantics while filing attempts and authority responses remain external."},{"target":"Organization, observation, dataset and financial statement","type":"neighbor","note":"The disclosure binds external entity, source facts, measurements, datasets and connected financial reports without owning their identities or lifecycles."},{"target":"Impact, risk, opportunity and materiality","type":"neighbor","note":"Impact and financial materiality use different lenses; neither is inferred solely from a risk score, topic taxonomy or stakeholder mention."},{"target":"Metric assertion, target, estimate and observation","type":"neighbor","note":"Definitions, measured or calculated values, estimates, assumptions, scenarios, baselines, targets and progress remain separately typed and sourced."},{"target":"Assurance engagement and regulatory filing","type":"neighbor","note":"The disclosure references assurance scope and conclusion and external filing or publication events; approval, assurance, receipt and compliance remain independent."},{"target":"Framework and digital taxonomy","type":"neighbor","note":"ISSB, ESRS, GRI and other frameworks retain distinct users, materiality and requirements; XBRL taxonomies are release-pinned projections and interoperability is not equivalence."},{"target":"WM-ECO-033","type":"parent"}],"interaction":{"identity":{"applicability":"required","items":["Authoritative master-system identifier for a sustainability disclosure, filing, assurance, repository or records object, qualified by namespace and record kind.","Governed globally resolvable disclosure, revision or artifact IRI.","Dimension UUID or ULID when neither preceding identifier exists."]},"properties":{"applicability":"not-applicable","items":[]},"recognition":{"applicability":"optional","items":["A sustainability disclosure has a reporting entity, period, framework, boundary, materiality outcome, metrics and targets.","Often confused with a financial statement, an assurance report and a marketing claim about sustainability."]},"capabilities":{"applicability":"required","items":["Initialize sustainability disclosure: Governed operation to initialize sustainability disclosure without autonomous materiality, legal, assurance, filing, publication or destruction authority.","Assess applicability and boundary: Governed operation to assess applicability and boundary without autonomous materiality, legal, assurance, filing, publication or destruction authority.","Identify matters and materiality: Governed operation to identify matters and materiality without autonomous materiality, legal, assurance, filing, publication or destruction authority.","Assemble governance, strategy and actions: Governed operation to assemble governance, strategy and actions without autonomous materiality, legal, assurance, filing, publication or destruction authority.","Record metrics, targets and performance: Governed operation to record metrics, targets and performance without autonomous materiality, legal, assurance, filing, publication or destruction authority.","Validate content and controls: Governed operation to validate content and controls without autonomous materiality, legal, assurance, filing, publication or destruction authority.","Review, approve and bind assurance: Governed operation to review, approve and bind assurance without autonomous materiality, legal, assurance, filing, publication or destruction authority.","Publish, file and disseminate: Governed operation to publish, file and disseminate without autonomous materiality, legal, assurance, filing, publication or destruction authority.","Amend, restate, withdraw and reconcile: Governed operation to amend, restate, withdraw and reconcile without autonomous materiality, legal, assurance, filing, publication or destruction authority.","Project, retain and audit: Governed operation to project, retain and audit without autonomous materiality, legal, assurance, filing, publication or destruction authority."]},"hazards":{"applicability":"required","items":["Greenwashing and resulting liability.","Inconsistent boundaries making years incomparable.","Double counting of emissions or offsets.","Reliance on unverified supplier estimates."]},"interfaces":{"applicability":"required","items":["ESRS XBRL Taxonomy.","IFRS S1 and S2 and the ISSB taxonomy.","GRI Standards.","GHG Protocol Corporate Standard.","ISO 14064-1 greenhouse gas inventories."]},"context":{"applicability":"required","items":["Applicability, materiality, required topics, datapoints, assurance, filing, tagging, publication, correction and retention depend on jurisdiction and framework.","ISSB, ESRS and GRI serve different user needs and materiality lenses; interoperability guidance is not equivalence."]}},"sources":[{"title":"IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information","url":"https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements/","note":"IFRS Foundation"},{"title":"IFRS S2 Climate-related Disclosures","url":"https://www.ifrs.org/supporting-implementation/supporting-materials-for-ifrs-sustainability-disclosure-standards/ifrs-s2/","note":"IFRS Foundation"},{"title":"IFRS Sustainability Disclosure Taxonomy 2024","url":"https://www.ifrs.org/issued-standards/ifrs-sustainability-taxonomy/ifrs-sustainability-disclosure-taxonomy-2024/","note":"IFRS Foundation"},{"title":"ESRS-ISSB Standards Interoperability Guidance","url":"https://www.ifrs.org/content/dam/ifrs/supporting-implementation/issb-standards/esrs-issb-standards-interoperability-guidance.pdf","note":"IFRS Foundation and EFRAG"},{"title":"Corporate Sustainability Reporting Directive","url":"https://eur-lex.europa.eu/eli/dir/2022/2464/oj","note":"European Union"},{"title":"European Sustainability Reporting Standards","url":"https://eur-lex.europa.eu/eli/reg_del/2023/2772/oj/eng","note":"European Union"},{"title":"EFRAG IG 1 Materiality Assessment","url":"https://knowledgehub.efrag.org/eng/interactive/ig/ig1/09-2025","note":"EFRAG"},{"title":"EFRAG IG 2 Value Chain","url":"https://knowledgehub.efrag.org/eng/interactive/ig/ig2/09-2025","note":"EFRAG"},{"title":"EFRAG IG 3 List of ESRS Datapoints","url":"https://www.efrag.org/en/projects/esrs-implementation-guidance-documents","note":"EFRAG"},{"title":"ESRS Set 1 XBRL Taxonomy","url":"https://www.efrag.org/en/projects/esrs-xbrl-taxonomy","note":"EFRAG"},{"title":"GRI 1 Foundation 2021","url":"https://www.globalreporting.org/publications/documents/english/gri-1-foundation-2021/","note":"Global Reporting Initiative"},{"title":"GRI Standards English language","url":"https://www.globalreporting.org/how-to-use-the-gri-standards/gri-standards-english-language/","note":"Global Reporting Initiative"},{"title":"GHG Protocol Corporate Standard","url":"https://ghgprotocol.org/corporate-standard","note":"Greenhouse Gas Protocol"},{"title":"GHG Protocol Scope 2 Guidance","url":"https://ghgprotocol.org/scope-2-guidance","note":"Greenhouse Gas Protocol"},{"title":"Corporate Value Chain Scope 3 Standard","url":"https://ghgprotocol.org/corporate-value-chain-scope-3-standard","note":"Greenhouse Gas Protocol"},{"title":"TNFD Recommendations","url":"https://tnfd.global/recommendations/","note":"Taskforce on Nature-related Financial Disclosures"},{"title":"ISSA 5000 General Requirements for Sustainability Assurance Engagements","url":"https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance","note":"International Auditing and Assurance Standards Board"},{"title":"CDP Full Corporate Questionnaire Overview 2025","url":"https://cdn.cdp.net/cdp-production/cms/guidance_docs/pdfs/000/005/685/original/CDP_Full_Corporate_Questionnaire_Overview_2025.pdf","note":"CDP"},{"title":"XBRL 2.1","url":"https://specifications.xbrl.org/work-product-index-group-base-spec-base-spec.html","note":"XBRL International"},{"title":"XBRL Taxonomy Guidance Document","url":"https://www.xbrl.org/taxonomy-architecture/","note":"XBRL International"},{"title":"RFC 3339: Date and Time on the Internet","url":"https://www.rfc-editor.org/rfc/rfc3339.html","note":"Internet Engineering Task Force"},{"title":"PROV-O: The PROV Ontology","url":"https://www.w3.org/TR/prov-o/","note":"World Wide Web Consortium"},{"title":"Data Quality Vocabulary","url":"https://www.w3.org/TR/vocab-dqv/","note":"World Wide Web Consortium"},{"title":"ODRL Information Model 2.2","url":"https://www.w3.org/TR/odrl-model/","note":"World Wide Web Consortium"}],"openQuestions":["Canonically adjudicate the WM-ECO-033 parent signal and register relations to organization, obligation, observation, dataset, statement, filing, assurance, risk, plan, action, incident and records models.","Create independently validated ISSB, ESRS, GRI, climate, GHG inventory, nature, biodiversity, water, workforce, communities, consumers, governance and sector profiles.","Benchmark materiality methods, stakeholder evidence, value-chain estimates, metric calculations, boundaries, targets, scenarios, assurance scopes, restatements and digital tagging.","Validate jurisdiction, entity class, threshold, transition, exemption, assurance, filing, publication, confidentiality and retention policies.","Pin exact external releases, licensing conditions and taxonomy entry points and obtain independent sustainability, legal, assurance, metrics, privacy, security and records review before promotion beyond reviewable-draft assurance.","Claude and Grok each timed out on one bounded attempt; no independent external result was admitted.","WM-ECO-033 is only a provisional parent signal and the frozen relation ledger contains no settled WM-ECO-034 edge.","ISSB, ESRS, GRI, climate, nature, biodiversity, water, workforce, communities, consumers, governance and sector profiles need separate validation.","Organization identity, legal applicability, raw observations, datasets, statements, filings, assurance engagements, risks, plans, actions, incidents and retention remain adopting-Dimension profiles.","IFRS and GRI licensing and access conditions limit redistribution of normative text; this model records public metadata and links, not copied standards.","Every IFRS, ESRS, GRI, GHG Protocol, TNFD, CDP, XBRL, RFC, PROV, DQV and ODRL mapping needs exact release pins and conformance tests."],"resources":{"spec":"/models/wm-eco-034-esg-sustainability-disclosure/spec.yaml","agents":"/models/wm-eco-034-esg-sustainability-disclosure/AGENTS.md","source":"https://github.com/ver-cy/world-models/tree/feat/mega-model-registry/research/runs/wm-eco-034"},"provenance":{"origin":"world-models research","builtFrom":["models/wm-eco-034-esg-sustainability-disclosure/spec.yaml","ver-cy/world-models/card-supplements/wm-eco-034-esg-sustainability-disclosure.json"],"providers":["Codex"],"researchStatus":"reviewable-draft","generatedAt":"2026-09-06T18:29:51Z","builder":"tools/build_cards.py@1.0.0"},"completeness":{"sections":{"classifiers":"filled","whatItIs":"filled","purpose":"filled","distinguishingFeatures":"filled","structure":"filled","agentConduct":"filled","ethics":"filled","owners":"filled","relations":"filled","interaction.identity":"filled","interaction.properties":"not-applicable","interaction.recognition":"filled","interaction.capabilities":"filled","interaction.hazards":"filled","interaction.interfaces":"filled","interaction.context":"filled","sources":"filled"},"notes":{"interaction.properties":"Institutional or informational subject: no invented physical properties.","_supplement":"Sections authored in card supplement 1.0.0 by Claude (Opus 5.5) (2026-10-05, unreviewed). Written from the published specification and established practice in the field; no new sources were read. Unreviewed."},"score":1.0}}