Sustainability pillar · v0.16.0

sustainability-disclosure SustainabilityDisclosure

Sustainability disclosure record.

$id · https://corpospec.com/schemas/v0.16.0/sustainability-disclosure.schema.json

Fields

Field Type Required Description
assurance_level AssuranceLevel yes Assurance level.
created_at IsoDate yes ISO 8601 date (YYYY-MM-DD).
entity PathRef yes Path-based cross-reference relative to .corpospec/ root. Pattern: `^[a-z0-9_-]+(/[a-z0-9_.-]+)+$`
framework DisclosureFramework yes Disclosure framework.
id PathRef yes Path-based cross-reference relative to .corpospec/ root. Pattern: `^[a-z0-9_-]+(/[a-z0-9_.-]+)+$`
material_topics MaterialTopic[] yes Result of the (double-)materiality assessment.
reporting_period_end IsoDate yes ISO 8601 date (YYYY-MM-DD).
reporting_period_start IsoDate yes ISO 8601 date (YYYY-MM-DD).
status DisclosureStatus yes Disclosure lifecycle.
assurance_opinion_ref PathRef? PathRef to assurance opinion artefact.
assurance_provider string?
emission_inventory_refs PathRef[] PathRefs into emission inventory records.
filed_at IsoDate?
published_report PathRef? PathRef to the published report (XBRL or PDF).

Definitions

Shared types referenced within this schema.

AssuranceLevel
Assurance level.
DisclosureFramework
Disclosure framework.
DisclosureStatus
Disclosure lifecycle.
EsrsTopic
ESRS topical standard.
IsoDate
ISO 8601 date (YYYY-MM-DD).
type: string
MaterialTopic
Material topic (output of double-materiality assessment).
type: object
Materiality
Materiality side (CSRD double-materiality).
PathRef
Path-based cross-reference relative to .corpospec/ root. Pattern: `^[a-z0-9_-]+(/[a-z0-9_.-]+)+$`
pattern: ^[a-z0-9_-]+(/[a-z0-9_.-]+)+$

Reference in your YAML

# yaml-language-server: $schema=https://corpospec.com/schemas/v0.16.0/sustainability-disclosure.schema.json