This property relates the indicator with the required quantity kind derived from the sustainability standards.
has Quantity Kind
fortissGmbH, Platfrom Engineering Group
The Sustainability Report Standard Ontology
Sustainability reporting by Small and Medium Enterprises (SMEs) is gaining importance. SMEs form the backbone of European industries, and their customers rely on them to ensure regulatory compliance. In preparing sustainability reports, a combination of standards is commonly used, which encompasses overlapping yet distinct requirements on sustainability indicators. Different standards categorize shared indicators under varying topics, while they also mandate unique indicators to assess identical sustainability phenomena. This poses challenges for SMEs in reporting against multiple standards. Considerable human efforts are demanded to determine the interconnected requirements across different standards. Additionally, reporting on overlapping indicators for new standards results in significant redundant work. Mapping of indicators between different standards allows the semantic interoperability of standards by indicating matching and distinct requirements, aiding in addressing these challenges. The purpose of RSO is to facilitate the interoperability of sustainability standards by indicating the matching and distinct indicators. Indicator mapping will provide further information such as: which report data can be reused for another standard, what distinct requirements exist for the overlapping indicators in two standards, and which distinct indicators are required for the same topic/subtopic by different standards.
RSO is designed for mapping quantitative environmental indicators from the two significant sustainability reporting standards, GRI and ESRS. It formally represents (1) the classification and provenance information of indicators in the GRI and ESRS standards; (2) the requirements for indicators. RSO is envisioned to be integrated into the SME digital infrastructure. Accompanied by suitable digital infrastructure, the reporting system leveraging RSO as a knowledge base will empower the daily tasks of sustainability managers.
The ontology defines the representation of environmental indicators in sustainability reporting standards GRI and ESRS.
The Sustainability Reporting Standard Ontology
Absolute indicator represents the total quantity of a phenomenon.
Absolute Indicator
Indicates whether an indicator is required mandatorily or optionally by the corresponding standard.
Indicator Requirement Applicability
Breakdown values are crafted to meet the standards' requirements, allowing organizations to dissect a total report value based on specific criteria. These breakdown values are linked to specific report values.
Break Down Value
Individuals of CoreEnvironmentalTopic derive from the GRI standards and represent specific environmental issues. This classification aids in organizing and addressing distinct environmental aspects through targeted indicators.
Core Environment Topic
Individuals of CoreGovernanceTopic are based on the GRI standards and represent unique governance concerns. These topics facilitate the categorization of governance-related indicators, promoting transparency and accountability in corporate governance practices.
Core Governance Topic
Individuals of CoreSocialTopic are sourced from the GRI standards and encompass specific social issues. This categorization helps in the systematic reporting and evaluation of social topics, focusing on areas such as labor practices, human rights, and community engagement.
Core Social Topic
Individuals of CoreTopic are borrowed from the GRI standards which represents a singular environmental issue, facilitating indicator classification.
Core Topic
Indicators measure the corporate governance dimension of sustainability.
Corporate governance indicator
Covers indicators that allow an organization to report information about sustainability issues. This class is further subdivided into GRIDisclosure and ESRSDisclosureRequirement based on terms used in each standard respectively.
Disclosure
Covers the three dimensions of sustainability and is defined as enumerated class.
ESG Dimension
ESRS structure the information to be disclosed under Disclosure Requirements. Disclosure Requirements consist of more granular datapoints. The term “datapoint” in this context also refers to a narrative sub-element of a Disclosure Requirement.
ESRS Disclosure Requirement
ESRS topics derived from the ESRS standards describing the environmental dimension.
ESRS Environment Topic
ESRS topics derived from the ESRS standards describing the governance dimension.
ESRS Governance Topic
Indicators derived from the ESRS standards.
ESRS Indicator
ESRS topics derived from the ESRS standards describing the social dimension.
ESRS Social Topic
A piece of the sustainability reporting standard derived from the ESRS.
ESRS Standard
ESRS topics derived from the ESRS standards.
ESRS Topic
ESRS topical standards provide detailed disclosure requirements across environmental (E), social (S), and governance (G) topics. Environmental (E) topic focus on aspects related to environmental impact, such as climate change, biodiversity, and resource use. Social (S) standards address social matters, including human rights, labor practices, and community engagement.Governance (G) standards pertain to governance practices, board structures, and transparency.
ESRS Topical Standard
ESRS universal standards provide general reporting concepts and overarching disclosure requirements that apply across all undertakings, regardless of the sector they operate in.
ESRS Universal Standard
A variable that quantifies emissions.
Emission
Indicators measure the emission topic.
Emission Indicator
Indicators that measure the energy topic.
Energy Indicator
A variable that quantifies energy metrics.
Energy
Emissions such as greenhouse gases and air, water and ground pollution emissions falls under the Environmental dimension of sustainability.
Environmental (E)
Indicators that measure the environmen dimension of sustainability.
Environmental Indicator
The GRI Standards contain disclosures that allow an organization to report information about its impacts consistently and credibly.
GRI Disclosure
GRI topics derived from the GRI standards describing the environmental dimension.
GRI Environment Topic
GRI topics derived from the GRI standards describing the governance dimension.
GRI Governance Topic
Indicators derived from the GRI standards.
GRI Indicator
GRI topics derived from the GRI standards describing the social dimension.
GRI Social Topic
A GRI standard is a piece of the GRI Sustainability Reporting Standards (GRI Standards). For example, GRI 301: Materials 2016.
GRI Standard
GRI topics derived from the GRI standards.
GRI Topic
The Topic Standards contain disclosures that the organization uses to report information about its impacts in relation to particular topics. The organization uses the Topic Standards according to the list of material topics it has determined using GRI 3.
GRI Topic Standard
The Universal Standards defined in GRI standards are: GRI 1, GRI 2 and GRI 3 GRI 1: Foundation 2021 specifies the requirements that the organization must comply with to report in accordance with the GRI Standards. The organization begins using the GRI Standards by consulting GRI 1. GRI 2: General Disclosures 2021 contains disclosures that the organization uses to provide information about its reporting practices and other organizational details, such as its activities, governance, and policies. GRI 3: Material Topics 2021 provides guidance on how to determine material topics. It also contains disclosures that the organization uses to report information about its process of determining material topics, its list of material topics, and how it manages each topic.
GRI Universal Standard
The main issues reported under the Governance Pillar are shareholders rights, board diversity, how executives are compensated and how their compensation is aligned with the company’s sustainability performance. It also includes matters of corporate behaviour such as anti-competitive practices and corruption.
Coporate Governance (G)
A single measure from which conclusions on the phenomenon of interest can be inferred.
Sustainability Indicator
An intensity indicator has different quantity kinds and units on numerator and denominator.
Intensity Indicator
A variable that quantifies material usage.
Material
Indicators measure the material topic.
Material Indicator
A percentage indicator shares the same quantity kind on both numerator and denominator.
Percentage Indicator
Represents the annual sustainability report published by a certain organization and complies with certain standards.
Sustainability Report
Provides a structure to represent a single report data. Each data contains a numerical value and a measurement unit and is linked to a specific indicator.
Sustaianbility Report Value
Sustainability Report Value
Under the Social dimension, companies report on how they manage their employee development and labour practices.
Social (S)
Indicators measure the social dimension of sustainability.
Social indicator
A sustainability reporting standard is a piece of standard that is defined by a specific standard setter. For example, the standard GRI 301: Materials 2016 is part of the GRI Sustainability Reporting Standards (GRI Standards). This class is defined as the super class for subclasses.
Sustainability Standard
Models a series of sustainability reporting standards.
Standard Set
delineates sustainability issues.
Sustainability Topic
This class acts as a collective framework for organizing quantitative data within sustainability reports. It encompasses two subclasses:(1) ReportValue, which structures individual data entries including numerical values and units linked to specific indicators, and (2) BreakdownValue, which allows for detailed disaggregation of data according to defined criteria, enhancing data analysis and reporting precision.
Value
A variable encompasses a hierarchy of subtopics within specific sustainability areas. It represents a measurable value of a phenomenon, like 'total energy consumption'.
Sustainability Variable
A variable that quantifies waste metrics.
Waste
Indicators measure the waste topic.
Waste Indicator
Weighted indicator considers additional factors through weighting.
Weighted Indicator
An enumerated requirement is described as "the organization shall report on the information of A or B of a phenomenon". For example, "the reporting organization shall report the following information: total weight or volume of materials that are used to produce .....", refering to GRI 301-1.
enumerated
This property relates the indicator with the indicator applicability derived from the sustainability standards (either mandatory, optional, or enumerated).
has applicability
This property links a report value with several break down values.
has break down value
This property relates the indicator to the required variables for calculating its value, as defined by mathematical functions in the sustainability standards.
has Calculation Variable
This property relates the intensity indicator with the required quantity kind of the denominator derived from the sustainability standards.
has Denominator Quantity Kind
This property relates the weighted indicator with the measurement variable (object) of the denominator derived from the sustainability standards.
has Denominator Variable
This property relates the indicator with the measurement variable (object) derived from the sustainability standards.
has Measurement Variable
This property relates the indicator to the required variables for calculating its value, if the defined mathematical symbol is minus.
has Negative Variable
This property relates the intensity indicator with the required quantity kind of the numerator derived from the sustainability standards.
has Numerator Quantity Kind
This property relates the weighted indicator with the measurement variable (object) of the numerator derived from the sustainability standards.
has Numerator Variable
This property relates the indicator value with its specific numerical value.
has Numerical Value
This property relates the indicator to the required variables for calculating its value, if the defined mathematical symbol is plus.
has Positive Variable
This property links the sustainability report with the report value.
has report value
This property relates the indicators defined by the same standard setter with the same measurement variable but different quantity kind. This property is defined as a symmetric property.
has Sibling Indicator
This property links the sustainability report to its publication year.
has Year
This property relates a GRI indicator with the corresponding disclosure that defines this indicator in the GRI standards.
in GRI Disclosure
User This property relates an ESRS indicator with the corresponding ESRS Disclosure Requirement from where this indicator was derived.
in ESRS disclosure requirement
This property relates an indicator, a topic, or a disclosure / disclosure requirement with the specific piece of either GRI standard or ESRS standard that defines this indicator or this disclosure.
in sustainability standard
This property relates an indicator or a piece of standard with the specific standard set (either GRI or ESRS) that defines it.
is Defined By
A mandatory requirement for an indicator is indicated by the word "shall" in the requirement description.
mandatory
This property relates the indicator with certain Core Topic that the indicator measures.
measures Core topic
This property relates the indicator with the ESG dimension (either Environmental, Social, or corporate Goverment) that the indicator measures.
measures ESG dimension
This property relates the indicator with certain ESRS Topic that the indicator measures.
measures ESRS Topic
This property relates the indicator with certain GRI Topic that the indicator measures.
measures GRI Topic
This property relates the indicator with specific sustainability topic that the indicator measures.
measures sustainability topic
An optional requirement for an indicator is indicated by the expression "if applicable" in the requirement description.
optional
This property links an organization to the sustainability reports published by it.
publish
This property associates a reported value with the particular indicator derived from the standards, which the value represents.
reports on indicator
This property relates the indicator with the required unit derived from the sustainability standards.
has Unit