The Sustainability Report Standard Ontology
type: Ontology
publisher: Blinded for review
abstract: 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.
contributor: Blinded for review
created: 2023-12-01
creator: Blinded for review
description: 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.
description: The ontology defines the representation of environmental indicators in sustainability reporting standards GRI and ESRS.
license: https://creativecommons.org/licenses/by/4.0/
preferred namespace prefix: rso
preferred namespace uri: https://www.blinded-for-review/rso#
label: The Sustainability Reporting Standard Ontology
version IRI: https://www.blinded-for-review/rso/0.1.0
version info: 0.1.0

has Quantity Kind
type: ObjectProperty
domain: Class
  union of: Unit
  union of: Sustainability Indicator
range: QuantityKind
comment: This property relates the indicator with the required quantity kind derived from the sustainability standards.

has Unit
type: ObjectProperty
domain: Class
  union of: Sustainability Indicator
  union of: Value
range: Unit
comment: This property relates the indicator with the required unit derived from the sustainability standards.

has applicability
type: ObjectProperty
domain: Sustainability Indicator
range: Indicator Requirement Applicability
comment: This property relates the indicator with the indicator applicability derived from the sustainability standards (either mandatory, optional, or enumerated).

has break down value
type: ObjectProperty
domain: Sustaianbility Report Value
range: Break Down Value
comment: This property links a report value with several break down values.

has Calculation Variable
type: ObjectProperty
domain: Absolute Indicator
range: Sustainability Variable
comment: This property relates the indicator to the required variables for calculating its value, as defined by mathematical functions in the sustainability standards.

has Denominator Quantity Kind
type: ObjectProperty
sub property of: has Quantity Kind
domain: Intensity Indicator
range: QuantityKind
comment: This property relates the intensity indicator with the required quantity kind of the denominator derived from the sustainability standards.

has Denominator Variable
type: ObjectProperty
sub property of: has Measurement Variable
domain: Weighted Indicator
range: Sustainability Variable
comment: This property relates the weighted indicator with the measurement variable (object) of the denominator derived from the sustainability standards.

has Measurement Variable
type: ObjectProperty
domain: Sustainability Indicator
range: Sustainability Variable
comment: This property relates the indicator with the measurement variable (object) derived from the sustainability standards.

has Negative Variable
type: ObjectProperty
sub property of: has Calculation Variable
domain: Absolute Indicator
range: Sustainability Variable
comment: This property relates the indicator to the required variables for calculating its value, if the defined mathematical symbol is minus.

has Numerator Quantity Kind
type: ObjectProperty
sub property of: has Quantity Kind
domain: Intensity Indicator
range: QuantityKind
comment: This property relates the intensity indicator with the required quantity kind of the numerator derived from the sustainability standards.

has Numerator Variable
type: ObjectProperty
sub property of: has Measurement Variable
domain: Weighted Indicator
range: Sustainability Variable
comment: This property relates the weighted indicator with the measurement variable (object) of the numerator derived from the sustainability standards.

has Positive Variable
type: ObjectProperty
sub property of: has Calculation Variable
domain: Absolute Indicator
range: Sustainability Variable
comment: This property relates the indicator to the required variables for calculating its value, if the defined mathematical symbol is plus.

has report value
type: ObjectProperty
domain: Sustainability Report
range: Sustaianbility Report Value
comment: This property links the sustainability report with the report value.

has Sibling Indicator
type: ObjectProperty
sub property of: topObjectProperty
type: SymmetricProperty
domain: Sustainability Indicator
range: Sustainability Indicator
comment: 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.

in GRI Disclosure
type: ObjectProperty
domain: GRI Indicator
range: GRI Disclosure
comment: This property relates a GRI indicator with the corresponding disclosure that defines this indicator in the GRI standards.

in ESRS disclosure requirement
type: ObjectProperty
domain: ESRS Indicator
range: ESRS Disclosure Requirement
comment: User This property relates an ESRS indicator with the corresponding ESRS Disclosure Requirement from where this indicator was derived.

in sustainability standard
type: ObjectProperty
domain: Class
  union of: Disclosure
  union of: Sustainability Indicator
  union of: Sustainability Topic
range: Sustainability Standard
comment: 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.

is Defined By
type: ObjectProperty
domain: Class
  union of: Disclosure
  union of: Sustainability Indicator
  union of: Sustainability Topic
range: Standard Set
comment: This property relates an indicator or a piece of standard with the specific standard set (either GRI or ESRS) that defines it.
definition: is Defined By

measures Core topic
type: ObjectProperty
sub property of: measures sustainability topic
domain: Sustainability Indicator
range: Core Topic
comment: This property relates the indicator with certain Core Topic that the indicator measures.

measures ESG dimension
type: ObjectProperty
domain: Sustainability Indicator
range: ESG Dimension
comment: This property relates the indicator with the ESG dimension (either Environmental, Social, or corporate Goverment) that the indicator measures.

measures ESRS Topic
type: ObjectProperty
sub property of: measures sustainability topic
domain: ESRS Indicator
range: ESRS Topic
comment: This property relates the indicator with certain ESRS Topic that the indicator measures.

measures GRI Topic
type: ObjectProperty
sub property of: measures sustainability topic
domain: GRI Indicator
range: GRI Topic
comment: This property relates the indicator with certain GRI Topic that the indicator measures.

measures sustainability topic
type: ObjectProperty
domain: Sustainability Indicator
range: Sustainability Topic
comment: This property relates the indicator with specific sustainability topic that the indicator measures.

publish
type: ObjectProperty
domain: Organization
range: Sustainability Report
comment: This property links an organization to the sustainability reports published by it.

reports on indicator
type: ObjectProperty
domain: Sustaianbility Report Value
range: Sustainability Indicator
comment: This property associates a reported value with the particular indicator derived from the standards, which the value represents.

has Numerical Value
type: DatatypeProperty
sub property of: topDataProperty
domain: Value
range: decimal
comment: This property relates the indicator value with its specific numerical value.

has Year
type: DatatypeProperty
sub property of: topDataProperty
domain: Sustainability Report
range: string
comment: This property links the sustainability report to its publication year.

Absolute Indicator
type: Class
subclass of: Sustainability Indicator
disjoint with: Weighted Indicator
comment: Absolute indicator represents the total quantity of a phenomenon.

Indicator Requirement Applicability
type: Class
equivalent class: Class
  one of: enumerated
  one of: mandatory
  one of: optional
comment: Indicates whether an indicator is required mandatorily or optionally by the corresponding standard.

Break Down Value
type: Class
subclass of: Value
comment: 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.

Core Environment Topic
type: Class
subclass of: Core Topic
comment: 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 Governance Topic
type: Class
subclass of: Core Topic
comment: 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 Social Topic
type: Class
subclass of: Core Topic
comment: 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 Topic
type: Class
subclass of: Sustainability Topic
comment: Individuals of CoreTopic are borrowed from the GRI standards which represents a singular environmental issue, facilitating indicator classification.

Corporate governance indicator
type: Class
equivalent class: Class
  intersection of: Sustainability Indicator
  intersection of: Restriction
    has value: Coporate Governance (G)
    on property: measures ESG dimension
comment: Indicators measure the corporate governance dimension of sustainability.

Disclosure
type: Class
comment: 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.

ESG Dimension
type: Class
equivalent class: Class
  one of: Environmental (E)
  one of: Coporate Governance (G)
  one of: Social (S)
comment: Covers the three dimensions of sustainability and is defined as enumerated class.

ESRS Disclosure Requirement
type: Class
subclass of: Disclosure
comment: 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 Environment Topic
type: Class
subclass of: ESRS Topic
comment: ESRS topics derived from the ESRS standards describing the environmental dimension.

ESRS Governance Topic
type: Class
subclass of: ESRS Topic
comment: ESRS topics derived from the ESRS standards describing the governance dimension.

ESRS Indicator
type: Class
subclass of: Sustainability Indicator
disjoint with: GRI Indicator
comment: Indicators derived from the ESRS standards.

ESRS Social Topic
type: Class
subclass of: ESRS Topic
comment: ESRS topics derived from the ESRS standards describing the social dimension.

ESRS Standard
type: Class
subclass of: Sustainability Standard
comment: A piece of the sustainability reporting standard derived from the ESRS.

ESRS Topic
type: Class
subclass of: Sustainability Topic
comment: ESRS topics derived from the ESRS standards.

ESRS Topical Standard
type: Class
subclass of: ESRS Standard
disjoint with: ESRS Universal Standard
comment: 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 Universal Standard
type: Class
subclass of: ESRS Standard
comment: ESRS universal standards provide general reporting concepts and overarching disclosure requirements that apply across all undertakings, regardless of the sector they operate in.

Emission
type: Class
subclass of: Sustainability Variable
comment: A variable that quantifies emissions.

Emission Indicator
type: Class
equivalent class: Class
  intersection of: Sustainability Indicator
  intersection of: Restriction
    some values from: Emission
    on property: has Measurement Variable
comment: Indicators measure the emission topic.

Energy Indicator
type: Class
equivalent class: Class
  intersection of: Sustainability Indicator
  intersection of: Restriction
    some values from: Energy
    on property: has Measurement Variable
comment: Indicators that measure the energy topic.

Energy
type: Class
subclass of: Sustainability Variable
comment: A variable that quantifies energy metrics.

Environmental Indicator
type: Class
equivalent class: Class
  intersection of: Sustainability Indicator
  intersection of: Restriction
    has value: Environmental (E)
    on property: measures ESG dimension
comment: Indicators that measure the environmen dimension of sustainability.

GRI Disclosure
type: Class
subclass of: Disclosure
comment: The GRI Standards contain disclosures that allow an organization to report information about its impacts consistently and credibly.

GRI Environment Topic
type: Class
subclass of: GRI Topic
comment: GRI topics derived from the GRI standards describing the environmental dimension.

GRI Governance Topic
type: Class
subclass of: GRI Topic
comment: GRI topics derived from the GRI standards describing the governance dimension.

GRI Indicator
type: Class
subclass of: Sustainability Indicator
comment: Indicators derived from the GRI standards.

GRI Social Topic
type: Class
subclass of: GRI Topic
comment: GRI topics derived from the GRI standards describing the social dimension.

GRI Standard
type: Class
subclass of: Sustainability Standard
comment: A GRI standard is a piece of the GRI Sustainability Reporting Standards (GRI Standards). For example, GRI 301: Materials 2016.

GRI Topic
type: Class
subclass of: Sustainability Topic
comment: GRI topics derived from the GRI standards.

GRI Topic Standard
type: Class
subclass of: GRI Standard
disjoint with: GRI Universal Standard
comment: 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 Universal Standard
type: Class
subclass of: GRI Standard
comment: 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.

Sustainability Indicator
type: Class
comment: A single measure from which conclusions on the phenomenon of interest can be inferred.

Intensity Indicator
type: Class
subclass of: Weighted Indicator
comment: An intensity indicator has different quantity kinds and units on numerator and denominator.

Material
type: Class
subclass of: Sustainability Variable
comment: A variable that quantifies material usage.

Material Indicator
type: Class
equivalent class: Class
  intersection of: Sustainability Indicator
  intersection of: Restriction
    some values from: Material
    on property: has Measurement Variable
comment: Indicators measure the material topic.

Percentage Indicator
type: Class
subclass of: Weighted Indicator
comment: A percentage indicator shares the same quantity kind on both numerator and denominator.

Sustainability Report
type: Class
comment: Represents the annual sustainability report published by a certain organization and complies with certain standards.

Sustaianbility Report Value
type: Class
subclass of: Value
comment: 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.
preferred label: Sustainability Report Value

Social indicator
type: Class
equivalent class: Class
  intersection of: Sustainability Indicator
  intersection of: Restriction
    has value: Social (S)
    on property: measures ESG dimension
comment: Indicators measure the social dimension of sustainability.

Sustainability Standard
type: Class
comment: 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.

Standard Set
type: Class
comment: Models a series of sustainability reporting standards.

Sustainability Topic
type: Class
comment: delineates sustainability issues.

Value
type: Class
comment: 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.

Sustainability Variable
type: Class
comment: A variable encompasses a hierarchy of subtopics within specific sustainability areas. It represents a measurable value of a phenomenon, like 'total energy consumption'.

Waste
type: Class
subclass of: Sustainability Variable
comment: A variable that quantifies waste metrics.

Waste Indicator
type: Class
equivalent class: Class
  intersection of: Sustainability Indicator
  intersection of: Restriction
    some values from: Waste
    on property: has Measurement Variable
comment: Indicators measure the waste topic.

Weighted Indicator
type: Class
subclass of: Sustainability Indicator
comment: Weighted indicator considers additional factors through weighting.

Environmental (E)
type: NamedIndividual
type: ESG Dimension
comment: Emissions such as greenhouse gases and air, water and ground pollution emissions falls under the Environmental dimension of sustainability.

Coporate Governance (G)
type: NamedIndividual
type: ESG Dimension
comment: 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.

Social (S)
type: NamedIndividual
type: ESG Dimension
comment: Under the Social dimension, companies report on how they manage their employee development and labour practices.

enumerated
type: NamedIndividual
type: Indicator Requirement Applicability
comment: 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.

mandatory
type: NamedIndividual
type: Indicator Requirement Applicability
comment: A mandatory requirement for an indicator is indicated by the word "shall" in the requirement description.

optional
type: NamedIndividual
type: Indicator Requirement Applicability
comment: An optional requirement for an indicator is indicated by the expression "if applicable" in the requirement description.