Published

ESG / Sustainability Disclosure

vr.wm-eco-034 · wm-eco-034-esg-sustainability-disclosure

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.

World Models Society, people and institutions SOC.ECO.ESG

Bundle → Layer → Finding → Questions Classifiers What it is Why it exists Distinguishing features What robots and AI may and may not do Moral aspects Owners Links to other meta-models Identity and identifiers Direct properties Recognition Capabilities and actions Hazards and failure modes Standards and interfaces Context of use Sources

Bundle → Layer → Finding → Questions Filled

6 bundles · 12 layers · 24 findings · 72 questions

Identity, applicability and reporting boundary Establish one disclosure and the exact entity, framework, period and boundary it represents

Disclosure identity, version and class

Groups governed assertions about disclosure identity, version and class for the disclosure revision.

Disclosure, version, status, predecessor, successor and master system

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.

Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish disclosure, version, status, predecessor, successor and master system? identity
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? authority
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? validation

Annual, interim, mandatory, voluntary, consolidated, standalone and framework profile

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.

Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish annual, interim, mandatory, voluntary, consolidated, standalone and framework profile? classification
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? requirement
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? security

Reporting entity, period, scope and applicability

Groups governed assertions about reporting entity, period, scope and applicability for the disclosure revision.

Reporting entity, group, period, location and value-chain boundary

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.

Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish reporting entity, group, period, location and value-chain boundary? relationship
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? constraint
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? privacy

Jurisdiction, framework, sector, requirement, threshold, exemption and transition

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.

Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish jurisdiction, framework, sector, requirement, threshold, exemption and transition? requirement
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? process
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? retention

Sustainability matters, impacts and materiality Preserve framework-specific topic selection and materiality reasoning without collapsing impacts into financial effects

Matters, impacts, dependencies, risks and opportunities

Groups governed assertions about matters, impacts, dependencies, risks and opportunities for the disclosure revision.

Sustainability matter, topic, subtopic and standard taxonomy

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.

Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish sustainability matter, topic, subtopic and standard taxonomy? classification
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? event
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? access

Actual, potential, positive, negative impact, dependency, risk and opportunity

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.

Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish actual, potential, positive, negative impact, dependency, risk and opportunity? definition
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? measurement
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? exception

Materiality assessment and stakeholder input

Groups governed assertions about materiality assessment and stakeholder input for the disclosure revision.

Impact materiality, severity, scale, scope, irremediability and likelihood

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.

Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish impact materiality, severity, scale, scope, irremediability and likelihood? decision
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? evidence
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? interoperability

Financial materiality, time horizon, magnitude, likelihood, users and stakeholders

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.

Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish financial materiality, time horizon, magnitude, likelihood, users and stakeholders? decision
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? quality
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? decision

Governance, strategy and management Connect governance, strategy, due diligence and action assertions to external plans, risks, resources and accountable actors

Governance, policy and accountability

Groups governed assertions about governance, policy and accountability for the disclosure revision.

Governance body, oversight, management role, expertise and incentive

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.

Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish governance body, oversight, management role, expertise and incentive? authority
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? validation
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? identity

Policy, commitment, scope, owner, implementation, monitoring and remedy

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.

Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish policy, commitment, scope, owner, implementation, monitoring and remedy? ownership
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? security
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? classification

Strategy, resilience, due diligence and actions

Groups governed assertions about strategy, resilience, due diligence and actions for the disclosure revision.

Business model, value chain, strategy, transition plan, scenario and resilience

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.

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? relationship
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? privacy
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? composition

Identification, assessment, prioritization, action, resource, remedy and effectiveness

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.

Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish identification, assessment, prioritization, action, resource, remedy and effectiveness? process
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? retention
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? relationship

Metrics, targets and performance Represent definitions, measurements, estimates, baselines, targets and progress as separately qualified assertions

Metric definition, measurement and disaggregation

Groups governed assertions about metric definition, measurement and disaggregation for the disclosure revision.

Metric concept, definition, unit, method, boundary, dimension and datapoint

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.

Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish metric concept, definition, unit, method, boundary, dimension and datapoint? measurement
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? access
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? state

Reported value, observation, calculation, estimate, assumption, uncertainty and disaggregation

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.

Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish reported value, observation, calculation, estimate, assumption, uncertainty and disaggregation? evidence
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? exception
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? lifecycle

Targets, baselines, progress and GHG inventory

Groups governed assertions about targets, baselines, progress and ghg inventory for the disclosure revision.

Target, scope, baseline, base year, milestone, deadline, status and progress

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.

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? state
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? interoperability
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? temporal

Scope 1, 2, 3, category, gas, consolidation method, factor and recalculation

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.

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? measurement
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? decision
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? provenance

Preparation, controls, evidence and assurance Preserve content selection, methods, controls, approval and external assurance as independently evidenced states

Content index, methodology and source evidence

Groups governed assertions about content index, methodology and source evidence for the disclosure revision.

Disclosure requirement, datapoint, content index, cross-reference and omission

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.

Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish disclosure requirement, datapoint, content index, cross-reference and omission? composition
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? identity
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? ownership

Source system, dataset, methodology, calculation, factor, estimate, scenario and evidence

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.

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? provenance
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? classification
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? authority

Controls, approval and assurance

Groups governed assertions about controls, approval and assurance for the disclosure revision.

Control, review, validation, approval, declaration, signature, digest and exception

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.

Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish control, review, validation, approval, declaration, signature, digest and exception? validation
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? composition
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? requirement

Assurance engagement, scope, level, practitioner, criteria, evidence, conclusion and limitation

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.

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? evidence
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? relationship
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? constraint

Publication, lifecycle, governance and interoperability Publish and correct disclosure revisions with qualified provenance, access, retention and loss-aware digital projections

Publication, filing, revision and response

Groups governed assertions about publication, filing, revision and response for the disclosure revision.

Report package, location, format, language, taxonomy, tagging, filing and dissemination

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.

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? interoperability
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? state
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? process

Amendment, restatement, correction, withdrawal, publication response and downstream impact

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.

Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish amendment, restatement, correction, withdrawal, publication response and downstream impact? lifecycle
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? lifecycle
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? event

Provenance, quality, access, retention and projection

Groups governed assertions about provenance, quality, access, retention and projection for the disclosure revision.

Source, actor, derivation, quality, confidence, conflict, event time and knowledge time

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.

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? quality
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? temporal
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? measurement

Owner, steward, purpose, confidentiality, access, legal hold, retention and mapping loss

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.

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? access
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? provenance
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? evidence

Classifiers Filled

Family: World Models
Category: Society, people and institutions
Entry kind: aggregate
Navigation path: NAV.SOC.ECO.ESG
Domain: SOC.ECO.ESG
Industry: Cross-industry
Tags: esgsustainabilitydisclosuresoc.eco.esg

What it is Filled

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.

In scope

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 of scope

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

Why it exists Filled

Distinguishing features Filled

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.

What robots and AI may and may not do Filled

Must not

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.

Only with a human decision

Materiality assessment and its approval.
Approving and publishing the disclosure.
Restating prior-period figures.

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.

Moral aspects Filled

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.

Who is affected

Investors and lenders
Workers and communities in the value chain
The environment and future generations
Regulators

Owners Filled

Steward

Dimension owner, namespace authority, reporting entity and delegated sustainability, legal, finance, audit, privacy, security and records authorities

Roles

Reporting entity and governance body: Own the disclosure, oversight, accountable statements and approval or publication decisions.
Sustainability preparer and data owner: Prepare scoped assertions, bind sources and methods, disclose estimates, gaps and conflicts.
Matter, metric and methodology steward: Own definitions, boundaries, methods, factors, units, calculations and change control.
Reviewer and approver: Review completeness, controls, materiality reasoning and authorization without claiming external assurance.
Independent assurance practitioner: Own engagement, criteria, scope, level, evidence, conclusion and limitations separately from management assertions.
Legal, regulator, privacy and security authority: Own applicability, filing, confidentiality, access, exception and regulatory profiles.
Interoperability and records steward: Own taxonomy mappings, conformance, projection loss, retention and disposition policy.

Links to other meta-models Filled

references

WM-ECO-033 - Resolve the provisional regulatory-filing parent signal without granting containment or cascade authority.
Organization, Person, Legal Norm, Reporting Obligation, Metric, Observation, Dataset, Financial Statement, Assurance, Risk, Plan, Action, Incident and Records models - Resolve external identity, measurement, method, authority, process and governance records without duplicating their lifecycles.

aligned

ISSB, ESRS, GRI, GHG Protocol, TNFD and CDP profiles - Project version-pinned framework and topic profiles with declared users, boundary, materiality and semantic loss.
XBRL 2.1, XBRL Taxonomy Guidance, RFC 3339, PROV-O, DQV and ODRL - Project digital reporting, temporal, provenance, quality and policy views without claiming universal conformance.

neighbor

WM-ECO-033 - 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.
Organization, observation, dataset and financial statement - The disclosure binds external entity, source facts, measurements, datasets and connected financial reports without owning their identities or lifecycles.
Impact, risk, opportunity and materiality - Impact and financial materiality use different lenses; neither is inferred solely from a risk score, topic taxonomy or stakeholder mention.
Metric assertion, target, estimate and observation - Definitions, measured or calculated values, estimates, assumptions, scenarios, baselines, targets and progress remain separately typed and sourced.
Assurance engagement and regulatory filing - The disclosure references assurance scope and conclusion and external filing or publication events; approval, assurance, receipt and compliance remain independent.
Framework and digital taxonomy - ISSB, ESRS, GRI and other frameworks retain distinct users, materiality and requirements; XBRL taxonomies are release-pinned projections and interoperability is not equivalence.

parent

WM-ECO-033

What else AI and robots need to interact with it Filled

Sources Filled

IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information - IFRS Foundation
IFRS S2 Climate-related Disclosures - IFRS Foundation
IFRS Sustainability Disclosure Taxonomy 2024 - IFRS Foundation
ESRS-ISSB Standards Interoperability Guidance - IFRS Foundation and EFRAG
Corporate Sustainability Reporting Directive - European Union
European Sustainability Reporting Standards - European Union
EFRAG IG 1 Materiality Assessment - EFRAG
EFRAG IG 2 Value Chain - EFRAG
EFRAG IG 3 List of ESRS Datapoints - EFRAG
ESRS Set 1 XBRL Taxonomy - EFRAG
GRI 1 Foundation 2021 - Global Reporting Initiative
GRI Standards English language - Global Reporting Initiative
GHG Protocol Corporate Standard - Greenhouse Gas Protocol
GHG Protocol Scope 2 Guidance - Greenhouse Gas Protocol
Corporate Value Chain Scope 3 Standard - Greenhouse Gas Protocol
TNFD Recommendations - Taskforce on Nature-related Financial Disclosures
ISSA 5000 General Requirements for Sustainability Assurance Engagements - International Auditing and Assurance Standards Board
CDP Full Corporate Questionnaire Overview 2025 - CDP
XBRL 2.1 - XBRL International
XBRL Taxonomy Guidance Document - XBRL International
RFC 3339: Date and Time on the Internet - Internet Engineering Task Force
PROV-O: The PROV Ontology - World Wide Web Consortium
Data Quality Vocabulary - World Wide Web Consortium
ODRL Information Model 2.2 - World Wide Web Consortium

Open questions

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.

Machine files

Card as JSON Specification AGENTS.md Source Card backlog vercy.card/1

Provenance

world-models research · reviewable-draft

Built from: models/wm-eco-034-esg-sustainability-disclosure/spec.yaml, ver-cy/world-models/card-supplements/wm-eco-034-esg-sustainability-disclosure.json