# Vercy AI instruction - YAML 1.2 (JSON-compatible) { "vercy": "1.0-draft", "publication": { "status": "published", "adjudicationStatus": "reviewable-draft", "publishableCanonical": false, "generatedAt": "2026-09-06T18:29:51Z", "synthesisSha256": "aa9570d91c6074d73e9b62fdcfb1eca5dd89b2d3889647187f9f18a3c1f94679", "providerMode": "single-provider-waiver", "providers": [ "Codex" ], "waivedProviders": [ "Claude", "Grok" ] }, "metaModel": { "id": "WM-ECO-034", "registryId": "vr.wm-eco-034", "name": "ESG / Sustainability Disclosure", "version": "0.3.0-research.1", "previousVersions": [], "entryKind": "aggregate", "family": "World Models", "category": "Society, people and institutions", "industry": [ "Cross-industry" ], "domain": [ "SOC.ECO.ESG" ], "tags": [ "esg", "sustainability", "disclosure", "soc.eco.esg" ], "status": "published" }, "canonicalUrl": "https://ver.cy/models/wm-eco-034-esg-sustainability-disclosure/", "sourceUrl": "https://github.com/ver-cy/world-models/tree/feat/mega-model-registry/research/runs/wm-eco-034", "model": { "registry_id": "vr.wm-eco-034", "model_id": "WM-ECO-034", "name": "ESG / Sustainability Disclosure", "entry_kind": "aggregate", "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_statement": "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" ], "boundary_notes": [ { "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.", "source_refs": [ "SRC-001", "SRC-005", "SRC-006", "SRC-019" ] }, { "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.", "source_refs": [ "SRC-001", "SRC-006", "SRC-008", "SRC-011", "SRC-022" ] }, { "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.", "source_refs": [ "SRC-001", "SRC-006", "SRC-007", "SRC-011", "SRC-016" ] }, { "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.", "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-013", "SRC-014", "SRC-015" ] }, { "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.", "source_refs": [ "SRC-005", "SRC-006", "SRC-011", "SRC-017", "SRC-019" ] }, { "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.", "source_refs": [ "SRC-003", "SRC-004", "SRC-009", "SRC-010", "SRC-012", "SRC-019", "SRC-020" ] } ] }, "sources": [ { "id": "SRC-001", "title": "IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information", "organization": "IFRS Foundation", "url": "https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements/", "version_or_date": "Issued June 2023; effective 1 January 2024", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T18:26:00Z", "relevance": "Defines the investor-focused sustainability disclosure objective, reporting entity, connected information, fair presentation, materiality and governance, strategy, risk-management, metrics and targets core content." }, { "id": "SRC-002", "title": "IFRS S2 Climate-related Disclosures", "organization": "IFRS Foundation", "url": "https://www.ifrs.org/supporting-implementation/supporting-materials-for-ifrs-sustainability-disclosure-standards/ifrs-s2/", "version_or_date": "Issued June 2023; effective 1 January 2024", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T18:26:00Z", "relevance": "Defines climate risks and opportunities, scenario analysis, resilience, greenhouse-gas emissions and industry-based metrics and targets." }, { "id": "SRC-003", "title": "IFRS Sustainability Disclosure Taxonomy 2024", "organization": "IFRS Foundation", "url": "https://www.ifrs.org/issued-standards/ifrs-sustainability-taxonomy/ifrs-sustainability-disclosure-taxonomy-2024/", "version_or_date": "Published 30 April 2024", "source_type": "schema", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T18:26:00Z", "relevance": "Provides versioned digital tags and entry points for IFRS S1 and S2 disclosures." }, { "id": "SRC-004", "title": "ESRS-ISSB Standards Interoperability Guidance", "organization": "IFRS Foundation and EFRAG", "url": "https://www.ifrs.org/content/dam/ifrs/supporting-implementation/issb-standards/esrs-issb-standards-interoperability-guidance.pdf", "version_or_date": "Published 2 May 2024", "source_type": "first-party-doc", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T18:26:00Z", "relevance": "Maps requirements while stating that the guidance is not equivalence and that materiality and transition provisions remain framework-specific." }, { "id": "SRC-005", "title": "Corporate Sustainability Reporting Directive", "organization": "European Union", "url": "https://eur-lex.europa.eu/eli/dir/2022/2464/oj", "version_or_date": "Directive EU 2022/2464, current consolidated text accessed 6 September 2026", "source_type": "legislation", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T18:26:00Z", "relevance": "Defines EU sustainability reporting scope, management-report placement, digital tagging and assurance obligations." }, { "id": "SRC-006", "title": "European Sustainability Reporting Standards", "organization": "European Union", "url": "https://eur-lex.europa.eu/eli/reg_del/2023/2772/oj/eng", "version_or_date": "Commission Delegated Regulation EU 2023/2772", "source_type": "legislation", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T18:26:00Z", "relevance": "Adopts ESRS Set 1 with double materiality, cross-cutting and environmental, social and governance disclosure requirements." }, { "id": "SRC-007", "title": "EFRAG IG 1 Materiality Assessment", "organization": "EFRAG", "url": "https://knowledgehub.efrag.org/eng/interactive/ig/ig1/09-2025", "version_or_date": "Final guidance 31 May 2024, interactive edition accessed 6 September 2026", "source_type": "first-party-doc", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T18:26:00Z", "relevance": "Explains double-materiality assessment, sustainability matters, impacts, risks, opportunities and explicit not-material conclusions." }, { "id": "SRC-008", "title": "EFRAG IG 2 Value Chain", "organization": "EFRAG", "url": "https://knowledgehub.efrag.org/eng/interactive/ig/ig2/09-2025", "version_or_date": "Final guidance 31 May 2024, interactive edition accessed 6 September 2026", "source_type": "first-party-doc", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T18:26:00Z", "relevance": "Explains own operations, upstream and downstream value-chain boundaries, reasonable effort and estimates." }, { "id": "SRC-009", "title": "EFRAG IG 3 List of ESRS Datapoints", "organization": "EFRAG", "url": "https://www.efrag.org/en/projects/esrs-implementation-guidance-documents", "version_or_date": "Final guidance 31 May 2024 with December 2024 technical adjustments", "source_type": "schema", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T18:26:00Z", "relevance": "Provides disclosure-requirement and datapoint navigation for gap analysis and structured reporting while remaining non-authoritative guidance." }, { "id": "SRC-010", "title": "ESRS Set 1 XBRL Taxonomy", "organization": "EFRAG", "url": "https://www.efrag.org/en/projects/esrs-xbrl-taxonomy", "version_or_date": "Published 30 August 2024", "source_type": "schema", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T18:26:00Z", "relevance": "Provides digital tags for ESRS datapoints and dimensional disaggregation as a projection of adopted requirements." }, { "id": "SRC-011", "title": "GRI 1 Foundation 2021", "organization": "Global Reporting Initiative", "url": "https://www.globalreporting.org/publications/documents/english/gri-1-foundation-2021/", "version_or_date": "GRI 1: Foundation 2021, effective 1 January 2023", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T18:26:00Z", "relevance": "Defines impact-focused reporting principles, universal, sector and topic standards, material topics, omissions, content index, restatements and external assurance disclosure." }, { "id": "SRC-012", "title": "GRI Standards English language", "organization": "Global Reporting Initiative", "url": "https://www.globalreporting.org/how-to-use-the-gri-standards/gri-standards-english-language/", "version_or_date": "Current standards index accessed 6 September 2026", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T18:26:00Z", "relevance": "Publishes versioned Universal, Sector and Topic Standards and supports explicit standard and disclosure selection." }, { "id": "SRC-013", "title": "GHG Protocol Corporate Standard", "organization": "Greenhouse Gas Protocol", "url": "https://ghgprotocol.org/corporate-standard", "version_or_date": "Revised edition with 2015 Scope 2 update", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T18:26:00Z", "relevance": "Defines organizational and operational boundaries, Scope 1, 2 and 3 inventory principles, base years, recalculation and corporate reporting." }, { "id": "SRC-014", "title": "GHG Protocol Scope 2 Guidance", "organization": "Greenhouse Gas Protocol", "url": "https://ghgprotocol.org/scope-2-guidance", "version_or_date": "Scope 2 Guidance 2015", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T18:26:00Z", "relevance": "Distinguishes location-based and market-based scope 2 methods, instruments, quality criteria and dual reporting." }, { "id": "SRC-015", "title": "Corporate Value Chain Scope 3 Standard", "organization": "Greenhouse Gas Protocol", "url": "https://ghgprotocol.org/corporate-value-chain-scope-3-standard", "version_or_date": "Scope 3 Standard", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T18:26:00Z", "relevance": "Defines value-chain categories, inventory boundaries, data quality, calculation and reporting for indirect emissions." }, { "id": "SRC-016", "title": "TNFD Recommendations", "organization": "Taskforce on Nature-related Financial Disclosures", "url": "https://tnfd.global/recommendations/", "version_or_date": "Recommendations September 2023", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T18:26:00Z", "relevance": "Defines nature-related dependencies, impacts, risks and opportunities and disclosures across governance, strategy, risk and impact management, metrics and targets." }, { "id": "SRC-017", "title": "ISSA 5000 General Requirements for Sustainability Assurance Engagements", "organization": "International Auditing and Assurance Standards Board", "url": "https://www.iaasb.org/publications/international-standard-sustainability-assurance-5000-general-requirements-sustainability-assurance", "version_or_date": "Final standard 12 November 2024; effective 15 December 2026", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T18:26:00Z", "relevance": "Defines framework-neutral limited and reasonable sustainability assurance engagement concepts and evidence requirements." }, { "id": "SRC-018", "title": "CDP Full Corporate Questionnaire Overview 2025", "organization": "CDP", "url": "https://cdn.cdp.net/cdp-production/cms/guidance_docs/pdfs/000/005/685/original/CDP_Full_Corporate_Questionnaire_Overview_2025.pdf", "version_or_date": "2025 questionnaire overview", "source_type": "first-party-doc", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T18:26:00Z", "relevance": "Illustrates modular environmental disclosure, questionnaire setup, currency, scoring-oriented fields and annual release change." }, { "id": "SRC-019", "title": "XBRL 2.1", "organization": "XBRL International", "url": "https://specifications.xbrl.org/work-product-index-group-base-spec-base-spec.html", "version_or_date": "Recommendation with current errata", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T18:26:00Z", "relevance": "Provides facts, contexts, units, taxonomies, linkbases and validation concepts for digital reporting." }, { "id": "SRC-020", "title": "XBRL Taxonomy Guidance Document", "organization": "XBRL International", "url": "https://www.xbrl.org/taxonomy-architecture/", "version_or_date": "Version 1.2", "source_type": "first-party-doc", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T18:26:00Z", "relevance": "Provides architecture, versioning, deprecation and supporting-document guidance for reporting taxonomies." }, { "id": "SRC-021", "title": "RFC 3339: Date and Time on the Internet", "organization": "Internet Engineering Task Force", "url": "https://www.rfc-editor.org/rfc/rfc3339.html", "version_or_date": "July 2002", "source_type": "standard", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T18:26:00Z", "relevance": "Provides interoperable timestamps with seconds and explicit UTC offset." }, { "id": "SRC-022", "title": "PROV-O: The PROV Ontology", "organization": "World Wide Web Consortium", "url": "https://www.w3.org/TR/prov-o/", "version_or_date": "Recommendation 30 April 2013", "source_type": "ontology", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T18:26:00Z", "relevance": "Provides entity, activity, agent, derivation and attribution semantics for source-qualified sustainability assertions." }, { "id": "SRC-023", "title": "Data Quality Vocabulary", "organization": "World Wide Web Consortium", "url": "https://www.w3.org/TR/vocab-dqv/", "version_or_date": "Working Group Note 15 December 2016", "source_type": "ontology", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T18:26:00Z", "relevance": "Provides quality measurement, annotation and policy concepts for reported metrics and evidence." }, { "id": "SRC-024", "title": "ODRL Information Model 2.2", "organization": "World Wide Web Consortium", "url": "https://www.w3.org/TR/odrl-model/", "version_or_date": "Recommendation 15 February 2018", "source_type": "ontology", "primary_source": true, "authority_tier": 1, "accessed_at": "2026-09-06T18:26:00Z", "relevance": "Provides permissions, prohibitions, duties and constraints for controlled disclosure and reuse." } ], "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", "rationale": "Establish one disclosure and the exact entity, framework, period and boundary it represents", "source_refs": [ "SRC-001", "SRC-005", "SRC-006", "SRC-011", "SRC-008" ], "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.", "source_refs": [ "SRC-001", "SRC-005", "SRC-006", "SRC-011" ], "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.", "source_refs": [ "SRC-001", "SRC-005", "SRC-006", "SRC-011" ], "questions": [ { "id": "disclosure-version-status-predecessor-successor-and-master-system-q01", "text": "Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish disclosure, version, status, predecessor, successor and master system?", "kind": "identity", "answer_data": [ "disclosure, revision, reporting entity, group, framework, requirement, period and namespace identifiers", "annual, interim, mandatory, voluntary, consolidated, standalone and framework-specific classes", "draft, prepared, reviewed, approved, assured, filed, published, restated, withdrawn and superseded states" ] }, { "id": "disclosure-version-status-predecessor-successor-and-master-system-q02", "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?", "kind": "authority", "answer_data": [ "governance body, management, preparer, data owner, method owner, reviewer, approver, practitioner, regulator and information user", "law, framework, standard, policy, mandate, delegation, assurance engagement, jurisdiction and segregation of duties", "purpose, affected stakeholder, primary user, responsibility, confidentiality, exception and contestability" ] }, { "id": "disclosure-version-status-predecessor-successor-and-master-system-q03", "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?", "kind": "validation", "answer_data": [ "matter, impact, dependency, risk, opportunity, policy, action, target, metric, dimension, unit and value", "source system, dataset, method, factor, calculation, estimate, assumption, scenario, control and assurance reference", "reference, measurement, approval, assurance, publication, observation, ingestion and knowledge times, uncertainty, predecessor, successor and mapping loss" ] } ], "data_elements": [ { "id": "disclosure-version-status-predecessor-successor-and-master-system-data", "name": "Disclosure, version, status, predecessor, successor and master system data", "description": "Typed sustainability-disclosure data for disclosure, version, status, predecessor, successor and master system, qualified by source, framework, authority, period, boundary, method, uncertainty, time, access and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-005", "SRC-006", "SRC-011" ] } ], "artifacts": [ { "id": "disclosure-version-status-predecessor-successor-and-master-system-record", "name": "Disclosure, version, status, predecessor, successor and master system record", "description": "Immutable or versioned evidence for disclosure, version, status, predecessor, successor and master system with disclosure identity, digest, source, framework and taxonomy versions, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/csv", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative reporting-entity, disclosure, filing, assurance, repository or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-001", "SRC-005", "SRC-006", "SRC-011" ] } ], "inline_only_rationale": null }, { "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.", "source_refs": [ "SRC-001", "SRC-005", "SRC-006", "SRC-011" ], "questions": [ { "id": "annual-interim-mandatory-voluntary-consolidated-standalone-and-framework-profile-q01", "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?", "kind": "classification", "answer_data": [ "disclosure, revision, reporting entity, group, framework, requirement, period and namespace identifiers", "annual, interim, mandatory, voluntary, consolidated, standalone and framework-specific classes", "draft, prepared, reviewed, approved, assured, filed, published, restated, withdrawn and superseded states" ] }, { "id": "annual-interim-mandatory-voluntary-consolidated-standalone-and-framework-profile-q02", "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?", "kind": "requirement", "answer_data": [ "governance body, management, preparer, data owner, method owner, reviewer, approver, practitioner, regulator and information user", "law, framework, standard, policy, mandate, delegation, assurance engagement, jurisdiction and segregation of duties", "purpose, affected stakeholder, primary user, responsibility, confidentiality, exception and contestability" ] }, { "id": "annual-interim-mandatory-voluntary-consolidated-standalone-and-framework-profile-q03", "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?", "kind": "security", "answer_data": [ "matter, impact, dependency, risk, opportunity, policy, action, target, metric, dimension, unit and value", "source system, dataset, method, factor, calculation, estimate, assumption, scenario, control and assurance reference", "reference, measurement, approval, assurance, publication, observation, ingestion and knowledge times, uncertainty, predecessor, successor and mapping loss" ] } ], "data_elements": [ { "id": "annual-interim-mandatory-voluntary-consolidated-standalone-and-framework-profile-data", "name": "Annual, interim, mandatory, voluntary, consolidated, standalone and framework profile data", "description": "Typed sustainability-disclosure data for annual, interim, mandatory, voluntary, consolidated, standalone and framework profile, qualified by source, framework, authority, period, boundary, method, uncertainty, time, access and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-005", "SRC-006", "SRC-011" ] } ], "artifacts": [ { "id": "annual-interim-mandatory-voluntary-consolidated-standalone-and-framework-profile-record", "name": "Annual, interim, mandatory, voluntary, consolidated, standalone and framework profile record", "description": "Immutable or versioned evidence for annual, interim, mandatory, voluntary, consolidated, standalone and framework profile with disclosure identity, digest, source, framework and taxonomy versions, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/csv", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative reporting-entity, disclosure, filing, assurance, repository or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-001", "SRC-005", "SRC-006", "SRC-011" ] } ], "inline_only_rationale": null } ] }, { "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.", "source_refs": [ "SRC-001", "SRC-005", "SRC-006", "SRC-008", "SRC-011" ], "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.", "source_refs": [ "SRC-001", "SRC-005", "SRC-006", "SRC-008", "SRC-011" ], "questions": [ { "id": "reporting-entity-group-period-location-and-value-chain-boundary-q01", "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?", "kind": "relationship", "answer_data": [ "disclosure, revision, reporting entity, group, framework, requirement, period and namespace identifiers", "annual, interim, mandatory, voluntary, consolidated, standalone and framework-specific classes", "draft, prepared, reviewed, approved, assured, filed, published, restated, withdrawn and superseded states" ] }, { "id": "reporting-entity-group-period-location-and-value-chain-boundary-q02", "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?", "kind": "constraint", "answer_data": [ "governance body, management, preparer, data owner, method owner, reviewer, approver, practitioner, regulator and information user", "law, framework, standard, policy, mandate, delegation, assurance engagement, jurisdiction and segregation of duties", "purpose, affected stakeholder, primary user, responsibility, confidentiality, exception and contestability" ] }, { "id": "reporting-entity-group-period-location-and-value-chain-boundary-q03", "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?", "kind": "privacy", "answer_data": [ "matter, impact, dependency, risk, opportunity, policy, action, target, metric, dimension, unit and value", "source system, dataset, method, factor, calculation, estimate, assumption, scenario, control and assurance reference", "reference, measurement, approval, assurance, publication, observation, ingestion and knowledge times, uncertainty, predecessor, successor and mapping loss" ] } ], "data_elements": [ { "id": "reporting-entity-group-period-location-and-value-chain-boundary-data", "name": "Reporting entity, group, period, location and value-chain boundary data", "description": "Typed sustainability-disclosure data for reporting entity, group, period, location and value-chain boundary, qualified by source, framework, authority, period, boundary, method, uncertainty, time, access and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-005", "SRC-006", "SRC-008", "SRC-011" ] } ], "artifacts": [ { "id": "reporting-entity-group-period-location-and-value-chain-boundary-record", "name": "Reporting entity, group, period, location and value-chain boundary record", "description": "Immutable or versioned evidence for reporting entity, group, period, location and value-chain boundary with disclosure identity, digest, source, framework and taxonomy versions, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/csv", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative reporting-entity, disclosure, filing, assurance, repository or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-001", "SRC-005", "SRC-006", "SRC-008", "SRC-011" ] } ], "inline_only_rationale": null }, { "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.", "source_refs": [ "SRC-001", "SRC-005", "SRC-006", "SRC-008", "SRC-011" ], "questions": [ { "id": "jurisdiction-framework-sector-requirement-threshold-exemption-and-transition-q01", "text": "Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish jurisdiction, framework, sector, requirement, threshold, exemption and transition?", "kind": "requirement", "answer_data": [ "disclosure, revision, reporting entity, group, framework, requirement, period and namespace identifiers", "annual, interim, mandatory, voluntary, consolidated, standalone and framework-specific classes", "draft, prepared, reviewed, approved, assured, filed, published, restated, withdrawn and superseded states" ] }, { "id": "jurisdiction-framework-sector-requirement-threshold-exemption-and-transition-q02", "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?", "kind": "process", "answer_data": [ "governance body, management, preparer, data owner, method owner, reviewer, approver, practitioner, regulator and information user", "law, framework, standard, policy, mandate, delegation, assurance engagement, jurisdiction and segregation of duties", "purpose, affected stakeholder, primary user, responsibility, confidentiality, exception and contestability" ] }, { "id": "jurisdiction-framework-sector-requirement-threshold-exemption-and-transition-q03", "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?", "kind": "retention", "answer_data": [ "matter, impact, dependency, risk, opportunity, policy, action, target, metric, dimension, unit and value", "source system, dataset, method, factor, calculation, estimate, assumption, scenario, control and assurance reference", "reference, measurement, approval, assurance, publication, observation, ingestion and knowledge times, uncertainty, predecessor, successor and mapping loss" ] } ], "data_elements": [ { "id": "jurisdiction-framework-sector-requirement-threshold-exemption-and-transition-data", "name": "Jurisdiction, framework, sector, requirement, threshold, exemption and transition data", "description": "Typed sustainability-disclosure data for jurisdiction, framework, sector, requirement, threshold, exemption and transition, qualified by source, framework, authority, period, boundary, method, uncertainty, time, access and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-005", "SRC-006", "SRC-008", "SRC-011" ] } ], "artifacts": [ { "id": "jurisdiction-framework-sector-requirement-threshold-exemption-and-transition-record", "name": "Jurisdiction, framework, sector, requirement, threshold, exemption and transition record", "description": "Immutable or versioned evidence for jurisdiction, framework, sector, requirement, threshold, exemption and transition with disclosure identity, digest, source, framework and taxonomy versions, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/csv", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative reporting-entity, disclosure, filing, assurance, repository or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-001", "SRC-005", "SRC-006", "SRC-008", "SRC-011" ] } ], "inline_only_rationale": null } ] } ] }, { "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", "rationale": "Preserve framework-specific topic selection and materiality reasoning without collapsing impacts into financial effects", "source_refs": [ "SRC-001", "SRC-006", "SRC-007", "SRC-011", "SRC-016" ], "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.", "source_refs": [ "SRC-001", "SRC-006", "SRC-007", "SRC-011", "SRC-016" ], "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.", "source_refs": [ "SRC-001", "SRC-006", "SRC-007", "SRC-011", "SRC-016" ], "questions": [ { "id": "sustainability-matter-topic-subtopic-and-standard-taxonomy-q01", "text": "Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish sustainability matter, topic, subtopic and standard taxonomy?", "kind": "classification", "answer_data": [ "disclosure, revision, reporting entity, group, framework, requirement, period and namespace identifiers", "annual, interim, mandatory, voluntary, consolidated, standalone and framework-specific classes", "draft, prepared, reviewed, approved, assured, filed, published, restated, withdrawn and superseded states" ] }, { "id": "sustainability-matter-topic-subtopic-and-standard-taxonomy-q02", "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?", "kind": "event", "answer_data": [ "governance body, management, preparer, data owner, method owner, reviewer, approver, practitioner, regulator and information user", "law, framework, standard, policy, mandate, delegation, assurance engagement, jurisdiction and segregation of duties", "purpose, affected stakeholder, primary user, responsibility, confidentiality, exception and contestability" ] }, { "id": "sustainability-matter-topic-subtopic-and-standard-taxonomy-q03", "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?", "kind": "access", "answer_data": [ "matter, impact, dependency, risk, opportunity, policy, action, target, metric, dimension, unit and value", "source system, dataset, method, factor, calculation, estimate, assumption, scenario, control and assurance reference", "reference, measurement, approval, assurance, publication, observation, ingestion and knowledge times, uncertainty, predecessor, successor and mapping loss" ] } ], "data_elements": [ { "id": "sustainability-matter-topic-subtopic-and-standard-taxonomy-data", "name": "Sustainability matter, topic, subtopic and standard taxonomy data", "description": "Typed sustainability-disclosure data for sustainability matter, topic, subtopic and standard taxonomy, qualified by source, framework, authority, period, boundary, method, uncertainty, time, access and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-006", "SRC-007", "SRC-011", "SRC-016" ] } ], "artifacts": [ { "id": "sustainability-matter-topic-subtopic-and-standard-taxonomy-record", "name": "Sustainability matter, topic, subtopic and standard taxonomy record", "description": "Immutable or versioned evidence for sustainability matter, topic, subtopic and standard taxonomy with disclosure identity, digest, source, framework and taxonomy versions, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/csv", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative reporting-entity, disclosure, filing, assurance, repository or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-001", "SRC-006", "SRC-007", "SRC-011", "SRC-016" ] } ], "inline_only_rationale": null }, { "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.", "source_refs": [ "SRC-001", "SRC-006", "SRC-007", "SRC-011", "SRC-016" ], "questions": [ { "id": "actual-potential-positive-negative-impact-dependency-risk-and-opportunity-q01", "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?", "kind": "definition", "answer_data": [ "disclosure, revision, reporting entity, group, framework, requirement, period and namespace identifiers", "annual, interim, mandatory, voluntary, consolidated, standalone and framework-specific classes", "draft, prepared, reviewed, approved, assured, filed, published, restated, withdrawn and superseded states" ] }, { "id": "actual-potential-positive-negative-impact-dependency-risk-and-opportunity-q02", "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?", "kind": "measurement", "answer_data": [ "governance body, management, preparer, data owner, method owner, reviewer, approver, practitioner, regulator and information user", "law, framework, standard, policy, mandate, delegation, assurance engagement, jurisdiction and segregation of duties", "purpose, affected stakeholder, primary user, responsibility, confidentiality, exception and contestability" ] }, { "id": "actual-potential-positive-negative-impact-dependency-risk-and-opportunity-q03", "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?", "kind": "exception", "answer_data": [ "matter, impact, dependency, risk, opportunity, policy, action, target, metric, dimension, unit and value", "source system, dataset, method, factor, calculation, estimate, assumption, scenario, control and assurance reference", "reference, measurement, approval, assurance, publication, observation, ingestion and knowledge times, uncertainty, predecessor, successor and mapping loss" ] } ], "data_elements": [ { "id": "actual-potential-positive-negative-impact-dependency-risk-and-opportunity-data", "name": "Actual, potential, positive, negative impact, dependency, risk and opportunity data", "description": "Typed sustainability-disclosure data for actual, potential, positive, negative impact, dependency, risk and opportunity, qualified by source, framework, authority, period, boundary, method, uncertainty, time, access and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-006", "SRC-007", "SRC-011", "SRC-016" ] } ], "artifacts": [ { "id": "actual-potential-positive-negative-impact-dependency-risk-and-opportunity-record", "name": "Actual, potential, positive, negative impact, dependency, risk and opportunity record", "description": "Immutable or versioned evidence for actual, potential, positive, negative impact, dependency, risk and opportunity with disclosure identity, digest, source, framework and taxonomy versions, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/csv", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative reporting-entity, disclosure, filing, assurance, repository or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-001", "SRC-006", "SRC-007", "SRC-011", "SRC-016" ] } ], "inline_only_rationale": null } ] }, { "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.", "source_refs": [ "SRC-001", "SRC-006", "SRC-007", "SRC-011" ], "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.", "source_refs": [ "SRC-001", "SRC-006", "SRC-007", "SRC-011" ], "questions": [ { "id": "impact-materiality-severity-scale-scope-irremediability-and-likelihood-q01", "text": "Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish impact materiality, severity, scale, scope, irremediability and likelihood?", "kind": "decision", "answer_data": [ "disclosure, revision, reporting entity, group, framework, requirement, period and namespace identifiers", "annual, interim, mandatory, voluntary, consolidated, standalone and framework-specific classes", "draft, prepared, reviewed, approved, assured, filed, published, restated, withdrawn and superseded states" ] }, { "id": "impact-materiality-severity-scale-scope-irremediability-and-likelihood-q02", "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?", "kind": "evidence", "answer_data": [ "governance body, management, preparer, data owner, method owner, reviewer, approver, practitioner, regulator and information user", "law, framework, standard, policy, mandate, delegation, assurance engagement, jurisdiction and segregation of duties", "purpose, affected stakeholder, primary user, responsibility, confidentiality, exception and contestability" ] }, { "id": "impact-materiality-severity-scale-scope-irremediability-and-likelihood-q03", "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?", "kind": "interoperability", "answer_data": [ "matter, impact, dependency, risk, opportunity, policy, action, target, metric, dimension, unit and value", "source system, dataset, method, factor, calculation, estimate, assumption, scenario, control and assurance reference", "reference, measurement, approval, assurance, publication, observation, ingestion and knowledge times, uncertainty, predecessor, successor and mapping loss" ] } ], "data_elements": [ { "id": "impact-materiality-severity-scale-scope-irremediability-and-likelihood-data", "name": "Impact materiality, severity, scale, scope, irremediability and likelihood data", "description": "Typed sustainability-disclosure data for impact materiality, severity, scale, scope, irremediability and likelihood, qualified by source, framework, authority, period, boundary, method, uncertainty, time, access and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-006", "SRC-007", "SRC-011" ] } ], "artifacts": [ { "id": "impact-materiality-severity-scale-scope-irremediability-and-likelihood-record", "name": "Impact materiality, severity, scale, scope, irremediability and likelihood record", "description": "Immutable or versioned evidence for impact materiality, severity, scale, scope, irremediability and likelihood with disclosure identity, digest, source, framework and taxonomy versions, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/csv", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative reporting-entity, disclosure, filing, assurance, repository or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-001", "SRC-006", "SRC-007", "SRC-011" ] } ], "inline_only_rationale": null }, { "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.", "source_refs": [ "SRC-001", "SRC-006", "SRC-007", "SRC-011" ], "questions": [ { "id": "financial-materiality-time-horizon-magnitude-likelihood-users-and-stakeholders-q01", "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?", "kind": "decision", "answer_data": [ "disclosure, revision, reporting entity, group, framework, requirement, period and namespace identifiers", "annual, interim, mandatory, voluntary, consolidated, standalone and framework-specific classes", "draft, prepared, reviewed, approved, assured, filed, published, restated, withdrawn and superseded states" ] }, { "id": "financial-materiality-time-horizon-magnitude-likelihood-users-and-stakeholders-q02", "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?", "kind": "quality", "answer_data": [ "governance body, management, preparer, data owner, method owner, reviewer, approver, practitioner, regulator and information user", "law, framework, standard, policy, mandate, delegation, assurance engagement, jurisdiction and segregation of duties", "purpose, affected stakeholder, primary user, responsibility, confidentiality, exception and contestability" ] }, { "id": "financial-materiality-time-horizon-magnitude-likelihood-users-and-stakeholders-q03", "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?", "kind": "decision", "answer_data": [ "matter, impact, dependency, risk, opportunity, policy, action, target, metric, dimension, unit and value", "source system, dataset, method, factor, calculation, estimate, assumption, scenario, control and assurance reference", "reference, measurement, approval, assurance, publication, observation, ingestion and knowledge times, uncertainty, predecessor, successor and mapping loss" ] } ], "data_elements": [ { "id": "financial-materiality-time-horizon-magnitude-likelihood-users-and-stakeholders-data", "name": "Financial materiality, time horizon, magnitude, likelihood, users and stakeholders data", "description": "Typed sustainability-disclosure data for financial materiality, time horizon, magnitude, likelihood, users and stakeholders, qualified by source, framework, authority, period, boundary, method, uncertainty, time, access and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-006", "SRC-007", "SRC-011" ] } ], "artifacts": [ { "id": "financial-materiality-time-horizon-magnitude-likelihood-users-and-stakeholders-record", "name": "Financial materiality, time horizon, magnitude, likelihood, users and stakeholders record", "description": "Immutable or versioned evidence for financial materiality, time horizon, magnitude, likelihood, users and stakeholders with disclosure identity, digest, source, framework and taxonomy versions, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/csv", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative reporting-entity, disclosure, filing, assurance, repository or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-001", "SRC-006", "SRC-007", "SRC-011" ] } ], "inline_only_rationale": null } ] } ] }, { "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", "rationale": "Connect governance, strategy, due diligence and action assertions to external plans, risks, resources and accountable actors", "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-011", "SRC-016", "SRC-008" ], "layers": [ { "id": "governance-policy-and-accountability", "name": "Governance, policy and accountability", "description": "Groups governed assertions about governance, policy and accountability for the disclosure revision.", "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-011", "SRC-016" ], "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.", "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-011", "SRC-016" ], "questions": [ { "id": "governance-body-oversight-management-role-expertise-and-incentive-q01", "text": "Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish governance body, oversight, management role, expertise and incentive?", "kind": "authority", "answer_data": [ "disclosure, revision, reporting entity, group, framework, requirement, period and namespace identifiers", "annual, interim, mandatory, voluntary, consolidated, standalone and framework-specific classes", "draft, prepared, reviewed, approved, assured, filed, published, restated, withdrawn and superseded states" ] }, { "id": "governance-body-oversight-management-role-expertise-and-incentive-q02", "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?", "kind": "validation", "answer_data": [ "governance body, management, preparer, data owner, method owner, reviewer, approver, practitioner, regulator and information user", "law, framework, standard, policy, mandate, delegation, assurance engagement, jurisdiction and segregation of duties", "purpose, affected stakeholder, primary user, responsibility, confidentiality, exception and contestability" ] }, { "id": "governance-body-oversight-management-role-expertise-and-incentive-q03", "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?", "kind": "identity", "answer_data": [ "matter, impact, dependency, risk, opportunity, policy, action, target, metric, dimension, unit and value", "source system, dataset, method, factor, calculation, estimate, assumption, scenario, control and assurance reference", "reference, measurement, approval, assurance, publication, observation, ingestion and knowledge times, uncertainty, predecessor, successor and mapping loss" ] } ], "data_elements": [ { "id": "governance-body-oversight-management-role-expertise-and-incentive-data", "name": "Governance body, oversight, management role, expertise and incentive data", "description": "Typed sustainability-disclosure data for governance body, oversight, management role, expertise and incentive, qualified by source, framework, authority, period, boundary, method, uncertainty, time, access and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-011", "SRC-016" ] } ], "artifacts": [ { "id": "governance-body-oversight-management-role-expertise-and-incentive-record", "name": "Governance body, oversight, management role, expertise and incentive record", "description": "Immutable or versioned evidence for governance body, oversight, management role, expertise and incentive with disclosure identity, digest, source, framework and taxonomy versions, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/csv", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative reporting-entity, disclosure, filing, assurance, repository or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-011", "SRC-016" ] } ], "inline_only_rationale": null }, { "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.", "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-011", "SRC-016" ], "questions": [ { "id": "policy-commitment-scope-owner-implementation-monitoring-and-remedy-q01", "text": "Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish policy, commitment, scope, owner, implementation, monitoring and remedy?", "kind": "ownership", "answer_data": [ "disclosure, revision, reporting entity, group, framework, requirement, period and namespace identifiers", "annual, interim, mandatory, voluntary, consolidated, standalone and framework-specific classes", "draft, prepared, reviewed, approved, assured, filed, published, restated, withdrawn and superseded states" ] }, { "id": "policy-commitment-scope-owner-implementation-monitoring-and-remedy-q02", "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?", "kind": "security", "answer_data": [ "governance body, management, preparer, data owner, method owner, reviewer, approver, practitioner, regulator and information user", "law, framework, standard, policy, mandate, delegation, assurance engagement, jurisdiction and segregation of duties", "purpose, affected stakeholder, primary user, responsibility, confidentiality, exception and contestability" ] }, { "id": "policy-commitment-scope-owner-implementation-monitoring-and-remedy-q03", "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?", "kind": "classification", "answer_data": [ "matter, impact, dependency, risk, opportunity, policy, action, target, metric, dimension, unit and value", "source system, dataset, method, factor, calculation, estimate, assumption, scenario, control and assurance reference", "reference, measurement, approval, assurance, publication, observation, ingestion and knowledge times, uncertainty, predecessor, successor and mapping loss" ] } ], "data_elements": [ { "id": "policy-commitment-scope-owner-implementation-monitoring-and-remedy-data", "name": "Policy, commitment, scope, owner, implementation, monitoring and remedy data", "description": "Typed sustainability-disclosure data for policy, commitment, scope, owner, implementation, monitoring and remedy, qualified by source, framework, authority, period, boundary, method, uncertainty, time, access and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-011", "SRC-016" ] } ], "artifacts": [ { "id": "policy-commitment-scope-owner-implementation-monitoring-and-remedy-record", "name": "Policy, commitment, scope, owner, implementation, monitoring and remedy record", "description": "Immutable or versioned evidence for policy, commitment, scope, owner, implementation, monitoring and remedy with disclosure identity, digest, source, framework and taxonomy versions, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/csv", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative reporting-entity, disclosure, filing, assurance, repository or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-011", "SRC-016" ] } ], "inline_only_rationale": null } ] }, { "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.", "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-008", "SRC-011", "SRC-016" ], "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.", "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-008", "SRC-011", "SRC-016" ], "questions": [ { "id": "business-model-value-chain-strategy-transition-plan-scenario-and-resilience-q01", "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?", "kind": "relationship", "answer_data": [ "disclosure, revision, reporting entity, group, framework, requirement, period and namespace identifiers", "annual, interim, mandatory, voluntary, consolidated, standalone and framework-specific classes", "draft, prepared, reviewed, approved, assured, filed, published, restated, withdrawn and superseded states" ] }, { "id": "business-model-value-chain-strategy-transition-plan-scenario-and-resilience-q02", "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?", "kind": "privacy", "answer_data": [ "governance body, management, preparer, data owner, method owner, reviewer, approver, practitioner, regulator and information user", "law, framework, standard, policy, mandate, delegation, assurance engagement, jurisdiction and segregation of duties", "purpose, affected stakeholder, primary user, responsibility, confidentiality, exception and contestability" ] }, { "id": "business-model-value-chain-strategy-transition-plan-scenario-and-resilience-q03", "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?", "kind": "composition", "answer_data": [ "matter, impact, dependency, risk, opportunity, policy, action, target, metric, dimension, unit and value", "source system, dataset, method, factor, calculation, estimate, assumption, scenario, control and assurance reference", "reference, measurement, approval, assurance, publication, observation, ingestion and knowledge times, uncertainty, predecessor, successor and mapping loss" ] } ], "data_elements": [ { "id": "business-model-value-chain-strategy-transition-plan-scenario-and-resilience-data", "name": "Business model, value chain, strategy, transition plan, scenario and resilience data", "description": "Typed sustainability-disclosure data for business model, value chain, strategy, transition plan, scenario and resilience, qualified by source, framework, authority, period, boundary, method, uncertainty, time, access and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-008", "SRC-011", "SRC-016" ] } ], "artifacts": [ { "id": "business-model-value-chain-strategy-transition-plan-scenario-and-resilience-record", "name": "Business model, value chain, strategy, transition plan, scenario and resilience record", "description": "Immutable or versioned evidence for business model, value chain, strategy, transition plan, scenario and resilience with disclosure identity, digest, source, framework and taxonomy versions, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/csv", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative reporting-entity, disclosure, filing, assurance, repository or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-008", "SRC-011", "SRC-016" ] } ], "inline_only_rationale": null }, { "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.", "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-008", "SRC-011", "SRC-016" ], "questions": [ { "id": "identification-assessment-prioritization-action-resource-remedy-and-effectiveness-q01", "text": "Which stable disclosure, revision, reporting entity, framework, requirement, period, boundary and external-master identities establish identification, assessment, prioritization, action, resource, remedy and effectiveness?", "kind": "process", "answer_data": [ "disclosure, revision, reporting entity, group, framework, requirement, period and namespace identifiers", "annual, interim, mandatory, voluntary, consolidated, standalone and framework-specific classes", "draft, prepared, reviewed, approved, assured, filed, published, restated, withdrawn and superseded states" ] }, { "id": "identification-assessment-prioritization-action-resource-remedy-and-effectiveness-q02", "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?", "kind": "retention", "answer_data": [ "governance body, management, preparer, data owner, method owner, reviewer, approver, practitioner, regulator and information user", "law, framework, standard, policy, mandate, delegation, assurance engagement, jurisdiction and segregation of duties", "purpose, affected stakeholder, primary user, responsibility, confidentiality, exception and contestability" ] }, { "id": "identification-assessment-prioritization-action-resource-remedy-and-effectiveness-q03", "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?", "kind": "relationship", "answer_data": [ "matter, impact, dependency, risk, opportunity, policy, action, target, metric, dimension, unit and value", "source system, dataset, method, factor, calculation, estimate, assumption, scenario, control and assurance reference", "reference, measurement, approval, assurance, publication, observation, ingestion and knowledge times, uncertainty, predecessor, successor and mapping loss" ] } ], "data_elements": [ { "id": "identification-assessment-prioritization-action-resource-remedy-and-effectiveness-data", "name": "Identification, assessment, prioritization, action, resource, remedy and effectiveness data", "description": "Typed sustainability-disclosure data for identification, assessment, prioritization, action, resource, remedy and effectiveness, qualified by source, framework, authority, period, boundary, method, uncertainty, time, access and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-008", "SRC-011", "SRC-016" ] } ], "artifacts": [ { "id": "identification-assessment-prioritization-action-resource-remedy-and-effectiveness-record", "name": "Identification, assessment, prioritization, action, resource, remedy and effectiveness record", "description": "Immutable or versioned evidence for identification, assessment, prioritization, action, resource, remedy and effectiveness with disclosure identity, digest, source, framework and taxonomy versions, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/csv", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative reporting-entity, disclosure, filing, assurance, repository or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-008", "SRC-011", "SRC-016" ] } ], "inline_only_rationale": null } ] } ] }, { "id": "metrics-targets-and-performance", "name": "Metrics, targets and performance", "description": "Represent definitions, measurements, estimates, baselines, targets and progress as separately qualified assertions", "rationale": "Represent definitions, measurements, estimates, baselines, targets and progress as separately qualified assertions", "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-009", "SRC-013", "SRC-019", "SRC-014", "SRC-015" ], "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.", "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-009", "SRC-013", "SRC-019" ], "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.", "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-009", "SRC-013", "SRC-019" ], "questions": [ { "id": "metric-concept-definition-unit-method-boundary-dimension-and-datapoint-q01", "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?", "kind": "measurement", "answer_data": [ "disclosure, revision, reporting entity, group, framework, requirement, period and namespace identifiers", "annual, interim, mandatory, voluntary, consolidated, standalone and framework-specific classes", "draft, prepared, reviewed, approved, assured, filed, published, restated, withdrawn and superseded states" ] }, { "id": "metric-concept-definition-unit-method-boundary-dimension-and-datapoint-q02", "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?", "kind": "access", "answer_data": [ "governance body, management, preparer, data owner, method owner, reviewer, approver, practitioner, regulator and information user", "law, framework, standard, policy, mandate, delegation, assurance engagement, jurisdiction and segregation of duties", "purpose, affected stakeholder, primary user, responsibility, confidentiality, exception and contestability" ] }, { "id": "metric-concept-definition-unit-method-boundary-dimension-and-datapoint-q03", "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?", "kind": "state", "answer_data": [ "matter, impact, dependency, risk, opportunity, policy, action, target, metric, dimension, unit and value", "source system, dataset, method, factor, calculation, estimate, assumption, scenario, control and assurance reference", "reference, measurement, approval, assurance, publication, observation, ingestion and knowledge times, uncertainty, predecessor, successor and mapping loss" ] } ], "data_elements": [ { "id": "metric-concept-definition-unit-method-boundary-dimension-and-datapoint-data", "name": "Metric concept, definition, unit, method, boundary, dimension and datapoint data", "description": "Typed sustainability-disclosure data for metric concept, definition, unit, method, boundary, dimension and datapoint, qualified by source, framework, authority, period, boundary, method, uncertainty, time, access and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-009", "SRC-013", "SRC-019" ] } ], "artifacts": [ { "id": "metric-concept-definition-unit-method-boundary-dimension-and-datapoint-record", "name": "Metric concept, definition, unit, method, boundary, dimension and datapoint record", "description": "Immutable or versioned evidence for metric concept, definition, unit, method, boundary, dimension and datapoint with disclosure identity, digest, source, framework and taxonomy versions, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/csv", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative reporting-entity, disclosure, filing, assurance, repository or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-009", "SRC-013", "SRC-019" ] } ], "inline_only_rationale": null }, { "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.", "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-009", "SRC-013", "SRC-019" ], "questions": [ { "id": "reported-value-observation-calculation-estimate-assumption-uncertainty-and-disaggregation-q01", "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?", "kind": "evidence", "answer_data": [ "disclosure, revision, reporting entity, group, framework, requirement, period and namespace identifiers", "annual, interim, mandatory, voluntary, consolidated, standalone and framework-specific classes", "draft, prepared, reviewed, approved, assured, filed, published, restated, withdrawn and superseded states" ] }, { "id": "reported-value-observation-calculation-estimate-assumption-uncertainty-and-disaggregation-q02", "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?", "kind": "exception", "answer_data": [ "governance body, management, preparer, data owner, method owner, reviewer, approver, practitioner, regulator and information user", "law, framework, standard, policy, mandate, delegation, assurance engagement, jurisdiction and segregation of duties", "purpose, affected stakeholder, primary user, responsibility, confidentiality, exception and contestability" ] }, { "id": "reported-value-observation-calculation-estimate-assumption-uncertainty-and-disaggregation-q03", "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?", "kind": "lifecycle", "answer_data": [ "matter, impact, dependency, risk, opportunity, policy, action, target, metric, dimension, unit and value", "source system, dataset, method, factor, calculation, estimate, assumption, scenario, control and assurance reference", "reference, measurement, approval, assurance, publication, observation, ingestion and knowledge times, uncertainty, predecessor, successor and mapping loss" ] } ], "data_elements": [ { "id": "reported-value-observation-calculation-estimate-assumption-uncertainty-and-disaggregation-data", "name": "Reported value, observation, calculation, estimate, assumption, uncertainty and disaggregation data", "description": "Typed sustainability-disclosure data for reported value, observation, calculation, estimate, assumption, uncertainty and disaggregation, qualified by source, framework, authority, period, boundary, method, uncertainty, time, access and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-009", "SRC-013", "SRC-019" ] } ], "artifacts": [ { "id": "reported-value-observation-calculation-estimate-assumption-uncertainty-and-disaggregation-record", "name": "Reported value, observation, calculation, estimate, assumption, uncertainty and disaggregation record", "description": "Immutable or versioned evidence for reported value, observation, calculation, estimate, assumption, uncertainty and disaggregation with disclosure identity, digest, source, framework and taxonomy versions, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/csv", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative reporting-entity, disclosure, filing, assurance, repository or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-009", "SRC-013", "SRC-019" ] } ], "inline_only_rationale": null } ] }, { "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.", "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-013", "SRC-014", "SRC-015" ], "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.", "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-013", "SRC-014", "SRC-015" ], "questions": [ { "id": "target-scope-baseline-base-year-milestone-deadline-status-and-progress-q01", "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?", "kind": "state", "answer_data": [ "disclosure, revision, reporting entity, group, framework, requirement, period and namespace identifiers", "annual, interim, mandatory, voluntary, consolidated, standalone and framework-specific classes", "draft, prepared, reviewed, approved, assured, filed, published, restated, withdrawn and superseded states" ] }, { "id": "target-scope-baseline-base-year-milestone-deadline-status-and-progress-q02", "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?", "kind": "interoperability", "answer_data": [ "governance body, management, preparer, data owner, method owner, reviewer, approver, practitioner, regulator and information user", "law, framework, standard, policy, mandate, delegation, assurance engagement, jurisdiction and segregation of duties", "purpose, affected stakeholder, primary user, responsibility, confidentiality, exception and contestability" ] }, { "id": "target-scope-baseline-base-year-milestone-deadline-status-and-progress-q03", "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?", "kind": "temporal", "answer_data": [ "matter, impact, dependency, risk, opportunity, policy, action, target, metric, dimension, unit and value", "source system, dataset, method, factor, calculation, estimate, assumption, scenario, control and assurance reference", "reference, measurement, approval, assurance, publication, observation, ingestion and knowledge times, uncertainty, predecessor, successor and mapping loss" ] } ], "data_elements": [ { "id": "target-scope-baseline-base-year-milestone-deadline-status-and-progress-data", "name": "Target, scope, baseline, base year, milestone, deadline, status and progress data", "description": "Typed sustainability-disclosure data for target, scope, baseline, base year, milestone, deadline, status and progress, qualified by source, framework, authority, period, boundary, method, uncertainty, time, access and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-013", "SRC-014", "SRC-015" ] } ], "artifacts": [ { "id": "target-scope-baseline-base-year-milestone-deadline-status-and-progress-record", "name": "Target, scope, baseline, base year, milestone, deadline, status and progress record", "description": "Immutable or versioned evidence for target, scope, baseline, base year, milestone, deadline, status and progress with disclosure identity, digest, source, framework and taxonomy versions, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/csv", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative reporting-entity, disclosure, filing, assurance, repository or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-013", "SRC-014", "SRC-015" ] } ], "inline_only_rationale": null }, { "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.", "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-013", "SRC-014", "SRC-015" ], "questions": [ { "id": "scope-one-two-three-category-gas-consolidation-method-factor-and-recalculation-q01", "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?", "kind": "measurement", "answer_data": [ "disclosure, revision, reporting entity, group, framework, requirement, period and namespace identifiers", "annual, interim, mandatory, voluntary, consolidated, standalone and framework-specific classes", "draft, prepared, reviewed, approved, assured, filed, published, restated, withdrawn and superseded states" ] }, { "id": "scope-one-two-three-category-gas-consolidation-method-factor-and-recalculation-q02", "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?", "kind": "decision", "answer_data": [ "governance body, management, preparer, data owner, method owner, reviewer, approver, practitioner, regulator and information user", "law, framework, standard, policy, mandate, delegation, assurance engagement, jurisdiction and segregation of duties", "purpose, affected stakeholder, primary user, responsibility, confidentiality, exception and contestability" ] }, { "id": "scope-one-two-three-category-gas-consolidation-method-factor-and-recalculation-q03", "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?", "kind": "provenance", "answer_data": [ "matter, impact, dependency, risk, opportunity, policy, action, target, metric, dimension, unit and value", "source system, dataset, method, factor, calculation, estimate, assumption, scenario, control and assurance reference", "reference, measurement, approval, assurance, publication, observation, ingestion and knowledge times, uncertainty, predecessor, successor and mapping loss" ] } ], "data_elements": [ { "id": "scope-one-two-three-category-gas-consolidation-method-factor-and-recalculation-data", "name": "Scope 1, 2, 3, category, gas, consolidation method, factor and recalculation data", "description": "Typed sustainability-disclosure data for scope 1, 2, 3, category, gas, consolidation method, factor and recalculation, qualified by source, framework, authority, period, boundary, method, uncertainty, time, access and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-013", "SRC-014", "SRC-015" ] } ], "artifacts": [ { "id": "scope-one-two-three-category-gas-consolidation-method-factor-and-recalculation-record", "name": "Scope 1, 2, 3, category, gas, consolidation method, factor and recalculation record", "description": "Immutable or versioned evidence for scope 1, 2, 3, category, gas, consolidation method, factor and recalculation with disclosure identity, digest, source, framework and taxonomy versions, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/csv", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative reporting-entity, disclosure, filing, assurance, repository or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-013", "SRC-014", "SRC-015" ] } ], "inline_only_rationale": null } ] } ] }, { "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", "rationale": "Preserve content selection, methods, controls, approval and external assurance as independently evidenced states", "source_refs": [ "SRC-001", "SRC-006", "SRC-009", "SRC-011", "SRC-012", "SRC-018", "SRC-005", "SRC-017", "SRC-022" ], "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.", "source_refs": [ "SRC-001", "SRC-006", "SRC-009", "SRC-011", "SRC-012", "SRC-018" ], "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.", "source_refs": [ "SRC-001", "SRC-006", "SRC-009", "SRC-011", "SRC-012", "SRC-018" ], "questions": [ { "id": "disclosure-requirement-datapoint-content-index-cross-reference-and-omission-q01", "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?", "kind": "composition", "answer_data": [ "disclosure, revision, reporting entity, group, framework, requirement, period and namespace identifiers", "annual, interim, mandatory, voluntary, consolidated, standalone and framework-specific classes", "draft, prepared, reviewed, approved, assured, filed, published, restated, withdrawn and superseded states" ] }, { "id": "disclosure-requirement-datapoint-content-index-cross-reference-and-omission-q02", "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?", "kind": "identity", "answer_data": [ "governance body, management, preparer, data owner, method owner, reviewer, approver, practitioner, regulator and information user", "law, framework, standard, policy, mandate, delegation, assurance engagement, jurisdiction and segregation of duties", "purpose, affected stakeholder, primary user, responsibility, confidentiality, exception and contestability" ] }, { "id": "disclosure-requirement-datapoint-content-index-cross-reference-and-omission-q03", "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?", "kind": "ownership", "answer_data": [ "matter, impact, dependency, risk, opportunity, policy, action, target, metric, dimension, unit and value", "source system, dataset, method, factor, calculation, estimate, assumption, scenario, control and assurance reference", "reference, measurement, approval, assurance, publication, observation, ingestion and knowledge times, uncertainty, predecessor, successor and mapping loss" ] } ], "data_elements": [ { "id": "disclosure-requirement-datapoint-content-index-cross-reference-and-omission-data", "name": "Disclosure requirement, datapoint, content index, cross-reference and omission data", "description": "Typed sustainability-disclosure data for disclosure requirement, datapoint, content index, cross-reference and omission, qualified by source, framework, authority, period, boundary, method, uncertainty, time, access and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-006", "SRC-009", "SRC-011", "SRC-012", "SRC-018" ] } ], "artifacts": [ { "id": "disclosure-requirement-datapoint-content-index-cross-reference-and-omission-record", "name": "Disclosure requirement, datapoint, content index, cross-reference and omission record", "description": "Immutable or versioned evidence for disclosure requirement, datapoint, content index, cross-reference and omission with disclosure identity, digest, source, framework and taxonomy versions, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/csv", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative reporting-entity, disclosure, filing, assurance, repository or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-001", "SRC-006", "SRC-009", "SRC-011", "SRC-012", "SRC-018" ] } ], "inline_only_rationale": null }, { "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.", "source_refs": [ "SRC-001", "SRC-006", "SRC-009", "SRC-011", "SRC-012", "SRC-018" ], "questions": [ { "id": "source-system-dataset-methodology-calculation-factor-estimate-scenario-and-evidence-q01", "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?", "kind": "provenance", "answer_data": [ "disclosure, revision, reporting entity, group, framework, requirement, period and namespace identifiers", "annual, interim, mandatory, voluntary, consolidated, standalone and framework-specific classes", "draft, prepared, reviewed, approved, assured, filed, published, restated, withdrawn and superseded states" ] }, { "id": "source-system-dataset-methodology-calculation-factor-estimate-scenario-and-evidence-q02", "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?", "kind": "classification", "answer_data": [ "governance body, management, preparer, data owner, method owner, reviewer, approver, practitioner, regulator and information user", "law, framework, standard, policy, mandate, delegation, assurance engagement, jurisdiction and segregation of duties", "purpose, affected stakeholder, primary user, responsibility, confidentiality, exception and contestability" ] }, { "id": "source-system-dataset-methodology-calculation-factor-estimate-scenario-and-evidence-q03", "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?", "kind": "authority", "answer_data": [ "matter, impact, dependency, risk, opportunity, policy, action, target, metric, dimension, unit and value", "source system, dataset, method, factor, calculation, estimate, assumption, scenario, control and assurance reference", "reference, measurement, approval, assurance, publication, observation, ingestion and knowledge times, uncertainty, predecessor, successor and mapping loss" ] } ], "data_elements": [ { "id": "source-system-dataset-methodology-calculation-factor-estimate-scenario-and-evidence-data", "name": "Source system, dataset, methodology, calculation, factor, estimate, scenario and evidence data", "description": "Typed sustainability-disclosure data for source system, dataset, methodology, calculation, factor, estimate, scenario and evidence, qualified by source, framework, authority, period, boundary, method, uncertainty, time, access and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-006", "SRC-009", "SRC-011", "SRC-012", "SRC-018" ] } ], "artifacts": [ { "id": "source-system-dataset-methodology-calculation-factor-estimate-scenario-and-evidence-record", "name": "Source system, dataset, methodology, calculation, factor, estimate, scenario and evidence record", "description": "Immutable or versioned evidence for source system, dataset, methodology, calculation, factor, estimate, scenario and evidence with disclosure identity, digest, source, framework and taxonomy versions, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/csv", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative reporting-entity, disclosure, filing, assurance, repository or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-001", "SRC-006", "SRC-009", "SRC-011", "SRC-012", "SRC-018" ] } ], "inline_only_rationale": null } ] }, { "id": "controls-approval-and-assurance", "name": "Controls, approval and assurance", "description": "Groups governed assertions about controls, approval and assurance for the disclosure revision.", "source_refs": [ "SRC-001", "SRC-005", "SRC-006", "SRC-011", "SRC-017", "SRC-022" ], "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.", "source_refs": [ "SRC-001", "SRC-005", "SRC-006", "SRC-011", "SRC-017", "SRC-022" ], "questions": [ { "id": "control-review-validation-approval-declaration-signature-digest-and-exception-q01", "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?", "kind": "validation", "answer_data": [ "disclosure, revision, reporting entity, group, framework, requirement, period and namespace identifiers", "annual, interim, mandatory, voluntary, consolidated, standalone and framework-specific classes", "draft, prepared, reviewed, approved, assured, filed, published, restated, withdrawn and superseded states" ] }, { "id": "control-review-validation-approval-declaration-signature-digest-and-exception-q02", "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?", "kind": "composition", "answer_data": [ "governance body, management, preparer, data owner, method owner, reviewer, approver, practitioner, regulator and information user", "law, framework, standard, policy, mandate, delegation, assurance engagement, jurisdiction and segregation of duties", "purpose, affected stakeholder, primary user, responsibility, confidentiality, exception and contestability" ] }, { "id": "control-review-validation-approval-declaration-signature-digest-and-exception-q03", "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?", "kind": "requirement", "answer_data": [ "matter, impact, dependency, risk, opportunity, policy, action, target, metric, dimension, unit and value", "source system, dataset, method, factor, calculation, estimate, assumption, scenario, control and assurance reference", "reference, measurement, approval, assurance, publication, observation, ingestion and knowledge times, uncertainty, predecessor, successor and mapping loss" ] } ], "data_elements": [ { "id": "control-review-validation-approval-declaration-signature-digest-and-exception-data", "name": "Control, review, validation, approval, declaration, signature, digest and exception data", "description": "Typed sustainability-disclosure data for control, review, validation, approval, declaration, signature, digest and exception, qualified by source, framework, authority, period, boundary, method, uncertainty, time, access and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-005", "SRC-006", "SRC-011", "SRC-017", "SRC-022" ] } ], "artifacts": [ { "id": "control-review-validation-approval-declaration-signature-digest-and-exception-record", "name": "Control, review, validation, approval, declaration, signature, digest and exception record", "description": "Immutable or versioned evidence for control, review, validation, approval, declaration, signature, digest and exception with disclosure identity, digest, source, framework and taxonomy versions, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/csv", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative reporting-entity, disclosure, filing, assurance, repository or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-001", "SRC-005", "SRC-006", "SRC-011", "SRC-017", "SRC-022" ] } ], "inline_only_rationale": null }, { "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.", "source_refs": [ "SRC-001", "SRC-005", "SRC-006", "SRC-011", "SRC-017", "SRC-022" ], "questions": [ { "id": "assurance-engagement-scope-level-practitioner-criteria-evidence-conclusion-and-limitation-q01", "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?", "kind": "evidence", "answer_data": [ "disclosure, revision, reporting entity, group, framework, requirement, period and namespace identifiers", "annual, interim, mandatory, voluntary, consolidated, standalone and framework-specific classes", "draft, prepared, reviewed, approved, assured, filed, published, restated, withdrawn and superseded states" ] }, { "id": "assurance-engagement-scope-level-practitioner-criteria-evidence-conclusion-and-limitation-q02", "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?", "kind": "relationship", "answer_data": [ "governance body, management, preparer, data owner, method owner, reviewer, approver, practitioner, regulator and information user", "law, framework, standard, policy, mandate, delegation, assurance engagement, jurisdiction and segregation of duties", "purpose, affected stakeholder, primary user, responsibility, confidentiality, exception and contestability" ] }, { "id": "assurance-engagement-scope-level-practitioner-criteria-evidence-conclusion-and-limitation-q03", "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?", "kind": "constraint", "answer_data": [ "matter, impact, dependency, risk, opportunity, policy, action, target, metric, dimension, unit and value", "source system, dataset, method, factor, calculation, estimate, assumption, scenario, control and assurance reference", "reference, measurement, approval, assurance, publication, observation, ingestion and knowledge times, uncertainty, predecessor, successor and mapping loss" ] } ], "data_elements": [ { "id": "assurance-engagement-scope-level-practitioner-criteria-evidence-conclusion-and-limitation-data", "name": "Assurance engagement, scope, level, practitioner, criteria, evidence, conclusion and limitation data", "description": "Typed sustainability-disclosure data for assurance engagement, scope, level, practitioner, criteria, evidence, conclusion and limitation, qualified by source, framework, authority, period, boundary, method, uncertainty, time, access and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-001", "SRC-005", "SRC-006", "SRC-011", "SRC-017", "SRC-022" ] } ], "artifacts": [ { "id": "assurance-engagement-scope-level-practitioner-criteria-evidence-conclusion-and-limitation-record", "name": "Assurance engagement, scope, level, practitioner, criteria, evidence, conclusion and limitation record", "description": "Immutable or versioned evidence for assurance engagement, scope, level, practitioner, criteria, evidence, conclusion and limitation with disclosure identity, digest, source, framework and taxonomy versions, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/csv", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative reporting-entity, disclosure, filing, assurance, repository or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-001", "SRC-005", "SRC-006", "SRC-011", "SRC-017", "SRC-022" ] } ], "inline_only_rationale": null } ] } ] }, { "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", "rationale": "Publish and correct disclosure revisions with qualified provenance, access, retention and loss-aware digital projections", "source_refs": [ "SRC-003", "SRC-005", "SRC-006", "SRC-010", "SRC-018", "SRC-019", "SRC-020", "SRC-004", "SRC-021", "SRC-022", "SRC-023", "SRC-024" ], "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.", "source_refs": [ "SRC-003", "SRC-005", "SRC-006", "SRC-010", "SRC-018", "SRC-019", "SRC-020" ], "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.", "source_refs": [ "SRC-003", "SRC-005", "SRC-006", "SRC-010", "SRC-018", "SRC-019", "SRC-020" ], "questions": [ { "id": "report-package-location-format-language-taxonomy-tagging-filing-and-dissemination-q01", "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?", "kind": "interoperability", "answer_data": [ "disclosure, revision, reporting entity, group, framework, requirement, period and namespace identifiers", "annual, interim, mandatory, voluntary, consolidated, standalone and framework-specific classes", "draft, prepared, reviewed, approved, assured, filed, published, restated, withdrawn and superseded states" ] }, { "id": "report-package-location-format-language-taxonomy-tagging-filing-and-dissemination-q02", "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?", "kind": "state", "answer_data": [ "governance body, management, preparer, data owner, method owner, reviewer, approver, practitioner, regulator and information user", "law, framework, standard, policy, mandate, delegation, assurance engagement, jurisdiction and segregation of duties", "purpose, affected stakeholder, primary user, responsibility, confidentiality, exception and contestability" ] }, { "id": "report-package-location-format-language-taxonomy-tagging-filing-and-dissemination-q03", "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?", "kind": "process", "answer_data": [ "matter, impact, dependency, risk, opportunity, policy, action, target, metric, dimension, unit and value", "source system, dataset, method, factor, calculation, estimate, assumption, scenario, control and assurance reference", "reference, measurement, approval, assurance, publication, observation, ingestion and knowledge times, uncertainty, predecessor, successor and mapping loss" ] } ], "data_elements": [ { "id": "report-package-location-format-language-taxonomy-tagging-filing-and-dissemination-data", "name": "Report package, location, format, language, taxonomy, tagging, filing and dissemination data", "description": "Typed sustainability-disclosure data for report package, location, format, language, taxonomy, tagging, filing and dissemination, qualified by source, framework, authority, period, boundary, method, uncertainty, time, access and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-003", "SRC-005", "SRC-006", "SRC-010", "SRC-018", "SRC-019", "SRC-020" ] } ], "artifacts": [ { "id": "report-package-location-format-language-taxonomy-tagging-filing-and-dissemination-record", "name": "Report package, location, format, language, taxonomy, tagging, filing and dissemination record", "description": "Immutable or versioned evidence for report package, location, format, language, taxonomy, tagging, filing and dissemination with disclosure identity, digest, source, framework and taxonomy versions, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/csv", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative reporting-entity, disclosure, filing, assurance, repository or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-003", "SRC-005", "SRC-006", "SRC-010", "SRC-018", "SRC-019", "SRC-020" ] } ], "inline_only_rationale": null }, { "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.", "source_refs": [ "SRC-003", "SRC-005", "SRC-006", "SRC-010", "SRC-018", "SRC-019", "SRC-020" ], "questions": [ { "id": "amendment-restatement-correction-withdrawal-publication-response-and-downstream-impact-q01", "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?", "kind": "lifecycle", "answer_data": [ "disclosure, revision, reporting entity, group, framework, requirement, period and namespace identifiers", "annual, interim, mandatory, voluntary, consolidated, standalone and framework-specific classes", "draft, prepared, reviewed, approved, assured, filed, published, restated, withdrawn and superseded states" ] }, { "id": "amendment-restatement-correction-withdrawal-publication-response-and-downstream-impact-q02", "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?", "kind": "lifecycle", "answer_data": [ "governance body, management, preparer, data owner, method owner, reviewer, approver, practitioner, regulator and information user", "law, framework, standard, policy, mandate, delegation, assurance engagement, jurisdiction and segregation of duties", "purpose, affected stakeholder, primary user, responsibility, confidentiality, exception and contestability" ] }, { "id": "amendment-restatement-correction-withdrawal-publication-response-and-downstream-impact-q03", "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?", "kind": "event", "answer_data": [ "matter, impact, dependency, risk, opportunity, policy, action, target, metric, dimension, unit and value", "source system, dataset, method, factor, calculation, estimate, assumption, scenario, control and assurance reference", "reference, measurement, approval, assurance, publication, observation, ingestion and knowledge times, uncertainty, predecessor, successor and mapping loss" ] } ], "data_elements": [ { "id": "amendment-restatement-correction-withdrawal-publication-response-and-downstream-impact-data", "name": "Amendment, restatement, correction, withdrawal, publication response and downstream impact data", "description": "Typed sustainability-disclosure data for amendment, restatement, correction, withdrawal, publication response and downstream impact, qualified by source, framework, authority, period, boundary, method, uncertainty, time, access and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-003", "SRC-005", "SRC-006", "SRC-010", "SRC-018", "SRC-019", "SRC-020" ] } ], "artifacts": [ { "id": "amendment-restatement-correction-withdrawal-publication-response-and-downstream-impact-record", "name": "Amendment, restatement, correction, withdrawal, publication response and downstream impact record", "description": "Immutable or versioned evidence for amendment, restatement, correction, withdrawal, publication response and downstream impact with disclosure identity, digest, source, framework and taxonomy versions, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/csv", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative reporting-entity, disclosure, filing, assurance, repository or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-003", "SRC-005", "SRC-006", "SRC-010", "SRC-018", "SRC-019", "SRC-020" ] } ], "inline_only_rationale": null } ] }, { "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.", "source_refs": [ "SRC-004", "SRC-021", "SRC-022", "SRC-023", "SRC-024" ], "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.", "source_refs": [ "SRC-004", "SRC-021", "SRC-022", "SRC-023", "SRC-024" ], "questions": [ { "id": "source-actor-derivation-quality-confidence-conflict-event-time-and-knowledge-time-q01", "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?", "kind": "quality", "answer_data": [ "disclosure, revision, reporting entity, group, framework, requirement, period and namespace identifiers", "annual, interim, mandatory, voluntary, consolidated, standalone and framework-specific classes", "draft, prepared, reviewed, approved, assured, filed, published, restated, withdrawn and superseded states" ] }, { "id": "source-actor-derivation-quality-confidence-conflict-event-time-and-knowledge-time-q02", "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?", "kind": "temporal", "answer_data": [ "governance body, management, preparer, data owner, method owner, reviewer, approver, practitioner, regulator and information user", "law, framework, standard, policy, mandate, delegation, assurance engagement, jurisdiction and segregation of duties", "purpose, affected stakeholder, primary user, responsibility, confidentiality, exception and contestability" ] }, { "id": "source-actor-derivation-quality-confidence-conflict-event-time-and-knowledge-time-q03", "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?", "kind": "measurement", "answer_data": [ "matter, impact, dependency, risk, opportunity, policy, action, target, metric, dimension, unit and value", "source system, dataset, method, factor, calculation, estimate, assumption, scenario, control and assurance reference", "reference, measurement, approval, assurance, publication, observation, ingestion and knowledge times, uncertainty, predecessor, successor and mapping loss" ] } ], "data_elements": [ { "id": "source-actor-derivation-quality-confidence-conflict-event-time-and-knowledge-time-data", "name": "Source, actor, derivation, quality, confidence, conflict, event time and knowledge time data", "description": "Typed sustainability-disclosure data for source, actor, derivation, quality, confidence, conflict, event time and knowledge time, qualified by source, framework, authority, period, boundary, method, uncertainty, time, access and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-004", "SRC-021", "SRC-022", "SRC-023", "SRC-024" ] } ], "artifacts": [ { "id": "source-actor-derivation-quality-confidence-conflict-event-time-and-knowledge-time-record", "name": "Source, actor, derivation, quality, confidence, conflict, event time and knowledge time record", "description": "Immutable or versioned evidence for source, actor, derivation, quality, confidence, conflict, event time and knowledge time with disclosure identity, digest, source, framework and taxonomy versions, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/csv", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative reporting-entity, disclosure, filing, assurance, repository or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-004", "SRC-021", "SRC-022", "SRC-023", "SRC-024" ] } ], "inline_only_rationale": null }, { "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.", "source_refs": [ "SRC-004", "SRC-021", "SRC-022", "SRC-023", "SRC-024" ], "questions": [ { "id": "owner-steward-purpose-confidentiality-access-legal-hold-retention-and-mapping-loss-q01", "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?", "kind": "access", "answer_data": [ "disclosure, revision, reporting entity, group, framework, requirement, period and namespace identifiers", "annual, interim, mandatory, voluntary, consolidated, standalone and framework-specific classes", "draft, prepared, reviewed, approved, assured, filed, published, restated, withdrawn and superseded states" ] }, { "id": "owner-steward-purpose-confidentiality-access-legal-hold-retention-and-mapping-loss-q02", "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?", "kind": "provenance", "answer_data": [ "governance body, management, preparer, data owner, method owner, reviewer, approver, practitioner, regulator and information user", "law, framework, standard, policy, mandate, delegation, assurance engagement, jurisdiction and segregation of duties", "purpose, affected stakeholder, primary user, responsibility, confidentiality, exception and contestability" ] }, { "id": "owner-steward-purpose-confidentiality-access-legal-hold-retention-and-mapping-loss-q03", "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?", "kind": "evidence", "answer_data": [ "matter, impact, dependency, risk, opportunity, policy, action, target, metric, dimension, unit and value", "source system, dataset, method, factor, calculation, estimate, assumption, scenario, control and assurance reference", "reference, measurement, approval, assurance, publication, observation, ingestion and knowledge times, uncertainty, predecessor, successor and mapping loss" ] } ], "data_elements": [ { "id": "owner-steward-purpose-confidentiality-access-legal-hold-retention-and-mapping-loss-data", "name": "Owner, steward, purpose, confidentiality, access, legal hold, retention and mapping loss data", "description": "Typed sustainability-disclosure data for owner, steward, purpose, confidentiality, access, legal hold, retention and mapping loss, qualified by source, framework, authority, period, boundary, method, uncertainty, time, access and provenance.", "value_kind": "object", "cardinality": "1", "required": true, "source_refs": [ "SRC-004", "SRC-021", "SRC-022", "SRC-023", "SRC-024" ] } ], "artifacts": [ { "id": "owner-steward-purpose-confidentiality-access-legal-hold-retention-and-mapping-loss-record", "name": "Owner, steward, purpose, confidentiality, access, legal hold, retention and mapping loss record", "description": "Immutable or versioned evidence for owner, steward, purpose, confidentiality, access, legal hold, retention and mapping loss with disclosure identity, digest, source, framework and taxonomy versions, event and knowledge times, access marking and successor lineage.", "media_or_form": [ "application/yaml", "application/json", "application/xml", "text/csv", "text/markdown", "text/html" ], "serial": true, "identity_strategy": "Prefer the authoritative reporting-entity, disclosure, filing, assurance, repository or records identifier; otherwise use a governed IRI, then a Dimension UUID or ULID.", "source_refs": [ "SRC-004", "SRC-021", "SRC-022", "SRC-023", "SRC-024" ] } ], "inline_only_rationale": null } ] } ] } ] }, "functions": [ { "id": "initialize-sustainability-disclosure", "name": "Initialize sustainability disclosure", "description": "Governed operation to initialize sustainability disclosure without autonomous materiality, legal, assurance, filing, publication or destruction authority.", "inputs": [ "reporting entity and group reference", "framework, obligation, period and boundary profile" ], "outputs": [ "bounded draft disclosure identity" ], "preconditions": [ "reporting entity, framework, period, scope and authority are known" ], "effects": [ "creates only a draft and no compliance, materiality or assurance conclusion" ], "source_refs": [ "SRC-001", "SRC-005", "SRC-006", "SRC-011" ] }, { "id": "assess-applicability-and-boundary", "name": "Assess applicability and boundary", "description": "Governed operation to assess applicability and boundary without autonomous materiality, legal, assurance, filing, publication or destruction authority.", "inputs": [ "jurisdiction, framework, entity class and threshold evidence", "organizational and value-chain scope" ], "outputs": [ "versioned applicability and boundary assertions" ], "preconditions": [ "rule editions and effective dates are pinned" ], "effects": [ "records exemptions, transitions and uncertainty without autonomous legal conclusion" ], "source_refs": [ "SRC-001", "SRC-005", "SRC-006", "SRC-008" ] }, { "id": "identify-matters-and-materiality", "name": "Identify matters and materiality", "description": "Governed operation to identify matters and materiality without autonomous materiality, legal, assurance, filing, publication or destruction authority.", "inputs": [ "matter universe, stakeholder and evidence inputs", "impact and financial materiality methods" ], "outputs": [ "matter, IRO and materiality decision records" ], "preconditions": [ "criteria, decision makers, sources and affected stakeholders are known" ], "effects": [ "keeps impact and financial materiality distinct and preserves not-material reasoning" ], "source_refs": [ "SRC-001", "SRC-006", "SRC-007", "SRC-011", "SRC-016" ] }, { "id": "assemble-governance-strategy-and-actions", "name": "Assemble governance, strategy and actions", "description": "Governed operation to assemble governance, strategy and actions without autonomous materiality, legal, assurance, filing, publication or destruction authority.", "inputs": [ "governance, policy, strategy, risk and action references" ], "outputs": [ "versioned governance and management assertions" ], "preconditions": [ "external masters, owners and reporting period are resolved" ], "effects": [ "connects disclosure content without taking ownership of plans, risks, actions or budgets" ], "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-011" ] }, { "id": "record-metrics-targets-and-performance", "name": "Record metrics, targets and performance", "description": "Governed operation to record metrics, targets and performance without autonomous materiality, legal, assurance, filing, publication or destruction authority.", "inputs": [ "metric definitions, observations, calculations and targets", "methods, factors, boundaries and estimates" ], "outputs": [ "qualified metric, target and progress assertions" ], "preconditions": [ "units, dimensions, time, source, method, uncertainty and version are known" ], "effects": [ "does not turn missing data into zero or estimates into observations" ], "source_refs": [ "SRC-001", "SRC-002", "SRC-006", "SRC-013", "SRC-014", "SRC-015" ] }, { "id": "validate-content-and-controls", "name": "Validate content and controls", "description": "Governed operation to validate content and controls without autonomous materiality, legal, assurance, filing, publication or destruction authority.", "inputs": [ "disclosure revision, requirement index and evidence", "validation rules and control design" ], "outputs": [ "validation, exception and remediation record" ], "preconditions": [ "framework, taxonomy, method and rule versions are pinned" ], "effects": [ "records structural and semantic failures without implying material truth" ], "source_refs": [ "SRC-003", "SRC-006", "SRC-009", "SRC-019", "SRC-020", "SRC-023" ] }, { "id": "review-approve-and-bind-assurance", "name": "Review, approve and bind assurance", "description": "Governed operation to review, approve and bind assurance without autonomous materiality, legal, assurance, filing, publication or destruction authority.", "inputs": [ "validated revision, approvals and assurance engagement references" ], "outputs": [ "separate review, approval and assurance assertions" ], "preconditions": [ "actors, mandates, scope, criteria, evidence and limitations are known" ], "effects": [ "never lets approval prove assurance or an assurance conclusion exceed its scope" ], "source_refs": [ "SRC-001", "SRC-005", "SRC-006", "SRC-011", "SRC-017" ] }, { "id": "publish-file-and-disseminate", "name": "Publish, file and disseminate", "description": "Governed operation to publish, file and disseminate without autonomous materiality, legal, assurance, filing, publication or destruction authority.", "inputs": [ "approved disclosure revision", "authorized package, channel and taxonomy profile" ], "outputs": [ "publication, filing or dissemination event and response binding" ], "preconditions": [ "human or delegated authority, digest, access and destination controls pass" ], "effects": [ "keeps publication, filing receipt, acceptance, regulator review and compliance independent" ], "source_refs": [ "SRC-003", "SRC-005", "SRC-006", "SRC-010", "SRC-018", "SRC-019" ] }, { "id": "amend-restate-withdraw-and-reconcile", "name": "Amend, restate, withdraw and reconcile", "description": "Governed operation to amend, restate, withdraw and reconcile without autonomous materiality, legal, assurance, filing, publication or destruction authority.", "inputs": [ "published predecessor and downstream references", "authorized change set and reason" ], "outputs": [ "successor revision, lineage and impact record" ], "preconditions": [ "predecessor remains immutable and affected metrics, periods, targets and users are known" ], "effects": [ "preserves history and does not erase prior publication or assurance scope" ], "source_refs": [ "SRC-001", "SRC-006", "SRC-011", "SRC-013", "SRC-021", "SRC-022" ] }, { "id": "project-retain-and-audit", "name": "Project, retain and audit", "description": "Governed operation to project, retain and audit without autonomous materiality, legal, assurance, filing, publication or destruction authority.", "inputs": [ "disclosure aggregate and target purpose", "access, retention and conformance policy" ], "outputs": [ "minimum view, loss declaration, retention result or audit event" ], "preconditions": [ "identity, digest, authority, confidentiality, legal-hold and conformance checks pass" ], "effects": [ "never exposes unnecessary protected data or cascades deletion into external masters" ], "source_refs": [ "SRC-001", "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-009", "SRC-010", "SRC-011", "SRC-012", "SRC-013", "SRC-014", "SRC-015", "SRC-016", "SRC-017", "SRC-018", "SRC-019", "SRC-020", "SRC-021", "SRC-022", "SRC-023", "SRC-024" ] } ], "composition": [ { "target": "WM-ECO-033", "relation": "REFERENCE", "purpose": "Resolve the provisional regulatory-filing parent signal without granting containment or cascade authority.", "required": false, "source_refs": [ "SRC-005", "SRC-006", "SRC-019" ] }, { "target": "Organization, Person, Legal Norm, Reporting Obligation, Metric, Observation, Dataset, Financial Statement, Assurance, Risk, Plan, Action, Incident and Records models", "relation": "REFERENCE", "purpose": "Resolve external identity, measurement, method, authority, process and governance records without duplicating their lifecycles.", "required": false, "source_refs": [ "SRC-001", "SRC-005", "SRC-006", "SRC-008", "SRC-011", "SRC-017", "SRC-022" ] }, { "target": "ISSB, ESRS, GRI, GHG Protocol, TNFD and CDP profiles", "relation": "ALIGN", "purpose": "Project version-pinned framework and topic profiles with declared users, boundary, materiality and semantic loss.", "required": false, "source_refs": [ "SRC-001", "SRC-002", "SRC-003", "SRC-004", "SRC-005", "SRC-006", "SRC-007", "SRC-008", "SRC-009", "SRC-010", "SRC-011", "SRC-012", "SRC-013", "SRC-014", "SRC-015", "SRC-016", "SRC-017", "SRC-018" ] }, { "target": "XBRL 2.1, XBRL Taxonomy Guidance, RFC 3339, PROV-O, DQV and ODRL", "relation": "ALIGN", "purpose": "Project digital reporting, temporal, provenance, quality and policy views without claiming universal conformance.", "required": false, "source_refs": [ "SRC-019", "SRC-020", "SRC-021", "SRC-022", "SRC-023", "SRC-024" ] } ], "serviceLayers": { "dimension": { "owner_package_requirements": [ "Dimension owner, namespace authority, reporting entity and delegated sustainability, legal, finance, audit, privacy, security and records authorities", "Authoritative Organization, Person, Legal Norm, Reporting Obligation, Metric, Observation, Dataset, Financial Statement, Regulatory Filing, Assurance, Risk, Plan, Action, Incident and Records registries", "Approved ISSB, ESRS, GRI, climate, nature, sector, jurisdiction, mandatory, voluntary and assurance profiles", "Materiality, preparation, validation, approval, assurance, publication, correction, confidentiality, access, retention and agent-operation policies" ], "namespace_guidance": "Mint disclosure, revision, matter, materiality, metric assertion, target, evidence, validation, approval, assurance binding, publication and projection IDs; preserve every external master identifier.", "registry_links": [ "https://ver.cy/models/", "https://ver.cy/model-agent-protocol.md" ] }, "canon_and_patch": { "canonicalization_rules": [ "Canonicalize a disclosure by authoritative reporting entity, reporting group, framework profile, reporting period, boundary and revision head, never by filename, public URL, publication time or digest alone.", "Canonicalize materiality decisions, metric assertions, target revisions, assurance bindings and publication events separately from the disclosure revision." ], "patch_rules": [ "Extensions declare jurisdiction, framework, sector, matter, metric, target, method, assurance, taxonomy, confidentiality and interoperability effects.", "Approved, assured, filed or published revisions are immutable; amendment, restatement, correction and withdrawal create linked successors with reason, authority and downstream impact.", "Never silently change entity, group, period, boundary, framework, materiality decision, metric definition, method, value, target, assurance scope, access or external reference." ], "compatibility_rules": [ "Ignore additive fields only when disclosure and revision identity, entity, period, boundary, framework, matters, assertions, states, clocks, authority, access and provenance survive.", "Every projection pins framework, taxonomy, code-set, language, jurisdiction and assurance versions and declares loss in materiality, metric, lifecycle, confidentiality and authority semantics." ] }, "artifact_rules": { "identity_priority": [ "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." ], "timestamp_rule": "Use RFC 3339 timestamps with seconds and explicit offset or Z; distinguish reporting-period boundary, measurement, calculation, materiality decision, review, approval, assurance, filing, publication, correction, observation, ingestion and knowledge times whenever they differ.", "serial_naming_rule": "Use {disclosure-id}--{revision-id}--{matter-or-component-id}--{artifact-kind}--{record-revision-id}.", "integrity_rule": "Store digest, media type, disclosure and revision IDs, actor, purpose, source, framework, taxonomy, method, factor and policy versions, boundary, dimension, unit, event and knowledge times, uncertainty, confidentiality, retention and provenance." }, "policies": [ "This model owns the governed sustainability disclosure and its revisions, not organization, obligation, raw observation, dataset, financial statement, filing, assurance engagement, risk, plan, action, incident or records masters.", "Impact, dependency, risk, opportunity, materiality decision, reported assertion, validation result, assurance conclusion and compliance remain separate source-qualified assertions.", "Prepared, reviewed, approved, assured, filed, published, regulator-reviewed, compliant, restated and final remain independent states.", "Agents cannot autonomously decide materiality, attest, approve, assure, file, publish, disclose protected data, waive validation or destroy records without explicit delegated authority." ], "crud": { "read": [ "Resolve disclosure, revisions, entity, framework, boundary, period, matters, IROs, materiality, governance, strategy, actions, metrics, targets, evidence, controls, assurance, publication, corrections, access and projection loss." ], "create": [ "Bind reporting entity, framework, requirement, period, boundary and initial unknown lifecycle states before adding materiality or reported assertions." ], "update": [ "Append successor assertions, materiality decisions, methods, metric values, targets, validations, approvals, assurance bindings, publication events, restatements and reconciliation records with reason, authority, source, event time and knowledge time." ], "delete": [ "Apply reporting, legal, privacy, audit, legal-hold and Dimension retention policy; tombstone only the catalogue view and never cascade deletion to external masters." ] }, "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." ] } ], "access": { "default_rule": "Deny non-public personal, commercial, financial, operational, value-chain, security, incident, assurance and pre-publication sustainability data unless purpose-bound policy permits the minimum necessary view.", "scopes": [ "bundle", "layer", "finding", "artifact" ], "exceptions": [ "Declared reporting, assurance, legal, regulator, audit, security or public-disclosure access must cite authority, scope, purpose, audience and time limit and be logged." ], "audit_requirements": [ "Log actor, agent, role, purpose, disclosure and revision IDs, operation, authority, policy, RFC 3339 time, affected assertions, source revision and outcome without duplicating protected values or credentials." ] }, "agents_bootstrap": { "filename": "AGENTS.md", "required_fields": [ "Name", "Type", "Specification URL", "Storage type URL", "Interface URL", "Processes URL" ], "read_order": [ "Read Dimension namespace, sustainability, legal, reporting, assurance, privacy, security, retention and agent policies.", "Read this disclosure and linked organization, obligation, metric, observation, dataset, statement, filing, assurance, risk, plan, action, incident and records models before mutation." ] } }, "coverage": { "claim": "WM-ECO-034 covers a governed ESG / Sustainability Disclosure aggregate through disclosure identity, applicability, reporting boundary, matters, impacts, dependencies, risks, opportunities, materiality, governance, strategy, actions, metrics, targets, performance, evidence, controls, assurance references, publication, corrections, provenance, access and loss-aware projections. Framework, jurisdiction, sector, metric, assurance, licensing, implementation-conformance and independent-review questions remain deferred.", "confidence": "medium", "checklist": [ { "dimension": "identity", "status": "covered", "notes": "Identity is explicit; framework, jurisdiction, sector, metric, assurance and independent-review profiles remain held where applicable." }, { "dimension": "classification and direct properties", "status": "covered", "notes": "Classification and direct properties is explicit; framework, jurisdiction, sector, metric, assurance and independent-review profiles remain held where applicable." }, { "dimension": "recognition and observation", "status": "covered", "notes": "Recognition and observation is explicit; framework, jurisdiction, sector, metric, assurance and independent-review profiles remain held where applicable." }, { "dimension": "capabilities and possible actions", "status": "covered", "notes": "Capabilities and possible actions is explicit; framework, jurisdiction, sector, metric, assurance and independent-review profiles remain held where applicable." }, { "dimension": "composition", "status": "covered", "notes": "Composition is explicit; framework, jurisdiction, sector, metric, assurance and independent-review profiles remain held where applicable." }, { "dimension": "lifecycle", "status": "covered", "notes": "Lifecycle is explicit; framework, jurisdiction, sector, metric, assurance and independent-review profiles remain held where applicable." }, { "dimension": "relationships", "status": "covered", "notes": "Relationships is explicit; framework, jurisdiction, sector, metric, assurance and independent-review profiles remain held where applicable." }, { "dimension": "temporal", "status": "covered", "notes": "Temporal is explicit; framework, jurisdiction, sector, metric, assurance and independent-review profiles remain held where applicable." }, { "dimension": "spatial", "status": "not-applicable", "notes": "No intrinsic geometry is owned; reporting boundary, jurisdiction, facility, ecosystem and value-chain places are external references when required." }, { "dimension": "provenance", "status": "covered", "notes": "Provenance is explicit; framework, jurisdiction, sector, metric, assurance and independent-review profiles remain held where applicable." }, { "dimension": "ownership", "status": "covered", "notes": "Ownership is explicit; framework, jurisdiction, sector, metric, assurance and independent-review profiles remain held where applicable." }, { "dimension": "validation", "status": "covered", "notes": "Validation is explicit; framework, jurisdiction, sector, metric, assurance and independent-review profiles remain held where applicable." }, { "dimension": "access", "status": "covered", "notes": "Access is explicit; framework, jurisdiction, sector, metric, assurance and independent-review profiles remain held where applicable." }, { "dimension": "retention and deletion", "status": "covered", "notes": "Retention and deletion is explicit; framework, jurisdiction, sector, metric, assurance and independent-review profiles remain held where applicable." }, { "dimension": "interoperability", "status": "covered", "notes": "Interoperability is explicit; framework, jurisdiction, sector, metric, assurance and independent-review profiles remain held where applicable." }, { "dimension": "authority and ethics", "status": "covered", "notes": "Authority and ethics is explicit; framework, jurisdiction, sector, metric, assurance and independent-review profiles remain held where applicable." } ], "known_omissions": [ "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." ], "conflicts": [ "Impact materiality, financial materiality and framework-specific materiality are related but not equivalent decisions.", "Impact, dependency, risk, opportunity, policy, action, target, metric, observation, estimate and assurance conclusion are distinct identities and assertion types.", "Organizational, operational, value-chain, metric and assurance boundaries may differ and must not be inferred from one another.", "Prepared, reviewed, approved, assured, filed, published, regulator-reviewed, compliant, restated and final are independent states.", "Limited assurance and reasonable assurance differ in scope and evidence and neither proves every disclosed assertion true." ], "regional_assumptions": [ "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." ], "adversarial_checks": [ "Reject a disclosure without separate reporting entity, period, boundary, framework and revision identities.", "Reject a disclosure that collapses impact materiality into financial materiality or treats an omitted datapoint as zero.", "Reject a metric value without definition, unit, boundary, period, source, method, uncertainty and provenance.", "Reject estimates, scenarios, targets or forecasts represented as observed facts.", "Reject approval, assurance, filing or publication as proof of truth, compliance or regulator agreement.", "Reject a restatement that destructively overwrites the published predecessor or its assurance scope.", "Reject autonomous materiality, approval, assurance, filing, publication, protected-data disclosure or deletion without delegated authority." ] }, "researchAdjudication": { "providerMode": "single-provider-waiver", "activeProviders": [ "codex" ], "waivedProviders": [ "claude", "grok" ], "providerPolicy": { "contract_version": "1.0.0", "mode": "single-provider-waiver", "effective_at": "2026-09-06T00:00:00Z", "scope": "Canonical single-stream subject-model research after the six-workstream consolidation", "active_providers": [ "codex" ], "waived_providers": [ { "provider": "claude", "authorized_by": "repository owner", "authorized_at": "2026-09-06T00:00:00Z", "reason": "Claude produced no result on prior 1800-second and 900-second attempts and again timed out on bounded 600-second Sonnet and 300-second Haiku passes. The owner prioritized completion over provider availability." }, { "provider": "grok", "authorized_by": "repository owner", "authorized_at": "2026-09-06T00:00:00Z", "reason": "The repository owner authorized completion without Grok when Grok is unavailable, slow or schema-invalid. Grok may still be attempted as a bounded supplemental reviewer, but its failure never blocks a valid Claude plus no-tools result." } ], "review_rule": "Codex may complete source-grounded fallback research after bounded Claude and Grok attempts fail. It requires a separate no-tools adversarial audit and remains reviewable-draft with a visible absence-of-external-review hold.", "supplemental_provider_attempts": [ { "provider": "claude", "required": false, "maximum_attempts": 1, "failure_policy": "record-and-continue", "admission_rule": "Use only a locally schema-valid result whose sources and boundaries survive adjudication." }, { "provider": "grok", "required": false, "maximum_attempts": 1, "failure_policy": "record-and-continue", "admission_rule": "Use only a locally schema-valid result whose sources and boundaries survive adjudication." } ] }, "boundaryDecision": { "entry_kind": "aggregate", "status": "accepted", "rationale": "The model owns one organization- or reporting-group-level sustainability disclosure and its immutable revision lineage. Organization, legal obligation, raw observations, datasets, financial statements, regulatory filings, assurance engagements, risks, plans, actions, incidents and records remain external masters." }, "decisions": [ { "concept": "ESG / Sustainability Disclosure boundary", "disposition": "accepted-as-versioned-disclosure-aggregate", "rationale": "The aggregate owns disclosure composition and revision semantics, not all underlying organization, measurement, risk, plan, filing or assurance lifecycles." }, { "concept": "WM-ECO-033 parent signal", "disposition": "accepted-as-provisional-reference", "rationale": "The registry supplies WM-ECO-033 as a parent hint but the frozen relation ledger has no settled edge, so filing transport grants no containment authority." }, { "concept": "ISSB, ESRS and GRI materiality", "disposition": "accepted-as-framework-specific-decision-planes", "rationale": "Investor-focused financial materiality, ESRS double materiality and GRI impact materiality retain their own users, criteria and decisions." }, { "concept": "Impact, dependency, risk and opportunity", "disposition": "accepted-as-distinct-linked-assertions", "rationale": "Effects on people or environment, reliance on resources, potential financial effects and beneficial prospects do not prove one another." }, { "concept": "Metric, observation, calculation, estimate, scenario and target", "disposition": "accepted-as-distinct-evidence-types", "rationale": "A reported value preserves definition, unit, boundary, method, source, uncertainty and time and never silently changes assertion class." }, { "concept": "Organizational, operational and value-chain boundaries", "disposition": "accepted-as-separate-versioned-boundaries", "rationale": "Entity consolidation, activity scope, emission scope and upstream or downstream coverage may differ and require explicit methods." }, { "concept": "Governance, strategy, policy, action and performance", "disposition": "accepted-as-linked-not-owned-masters", "rationale": "The disclosure states or references these subjects but external plans, risks, projects, budgets and actual actions retain independent identity." }, { "concept": "Approval and sustainability assurance", "disposition": "accepted-as-independent-authority-planes", "rationale": "Management approval is not external assurance; limited and reasonable assurance retain separate engagement, criteria, evidence, scope, conclusion and limitation." }, { "concept": "Prepared, approved, assured, filed, published and regulator-reviewed", "disposition": "accepted-as-independent-state-axes", "rationale": "No internal control, assurance, transport or publication state silently proves truth, compliance or regulator agreement." }, { "concept": "Amendment, restatement, correction and withdrawal", "disposition": "accepted-as-append-only-successor-semantics", "rationale": "A published predecessor and its assurance scope remain immutable while a successor declares reasons and downstream impacts." }, { "concept": "Digital taxonomy and framework interoperability", "disposition": "accepted-with-release-pinned-loss-aware-projections", "rationale": "XBRL tags, content indexes, spreadsheets, APIs and documents project one logical aggregate; joint guidance does not establish equivalence." }, { "concept": "Single-provider waiver and local no-tools audit", "disposition": "accepted-with-mandatory-hold", "rationale": "One bounded Claude Sonnet and one bounded Grok attempt each timed out after 120 seconds. Codex separately audited the frozen validated result and comparison without new facts, so assurance remains reviewable-draft." } ], "publicationHolds": [ "Absence-of-external-review hold: one Claude Sonnet and one Grok attempt for WM-ECO-034 each timed out after 120 seconds; no external result was admitted.", "Boundary hold: this aggregate owns the sustainability disclosure and revision lineage while entity, observation, dataset, statement, filing, assurance, risk, plan, action, incident and records masters remain external.", "Relation hold: WM-ECO-033 is only a provisional parent signal and the frozen relation ledger contains no settled WM-ECO-034 edge.", "Framework hold: ISSB, ESRS, GRI and other standards differ in users, materiality, scope, requirements and legal effect; interoperability is not equivalence.", "Materiality hold: impact materiality, financial materiality and framework-specific conclusions remain separately sourced, governed and contestable.", "Measurement hold: observed, calculated, estimated, scenario, target, forecast, baseline and progress values require explicit type, method, boundary, unit, time and uncertainty.", "Boundary hold: organization, operation, value chain, GHG scope, metric and assurance boundaries do not imply one another.", "Assurance hold: management approval, internal validation, limited assurance and reasonable assurance remain separate and scope-qualified.", "Lifecycle hold: prepared, reviewed, approved, assured, filed, published, regulator-reviewed, compliant, restated and final states do not prove one another.", "Source-access hold: normative IFRS and GRI text carries licensing and access conditions; public metadata and official links were used without redistributing standards.", "Profile hold: jurisdiction, sector, climate, nature, biodiversity, water, workforce, communities, consumers and governance profiles need separate validation.", "Interoperability hold: every framework, taxonomy, code-set, language, temporal, provenance, quality and policy projection needs exact release pins, conformance evidence and loss declarations.", "Review hold: sustainability, legal, reporting, metrics, assurance, privacy, security, records and independent external review are outstanding.", "Independent external review was explicitly waived by the repository owner; this codex-only result remains a reviewable draft." ], "deferredResearch": [ "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." ] }, "statistics": { "sources": 24, "bundles": 6, "layers": 12, "findings": 24, "questions": 72, "artifacts": 24, "functions": 10 } }