Canonical ESG Full Architecture

Structural definition of the Canonical ESG institutional data architecture comprising four canonical layers and cross-cutting design principles.

Version: 1.0

Architecture Layers

Layer 1

Canonical Element Reference Model

CERM
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Defines the canonical element types and their permitted relationships that constitute the foundational data layer for sustainability disclosure.

Scope: Foundational data elements and structural relationships
Layer 2

Canonical Disclosure Intent

CDI
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Defines the structural layer for disclosure intent, constraints, and architectural positioning without asserting authoritative mappings.

Scope: Disclosure intent semantics and structural constraints
Layer 3

Canonical Mapping & Interpretation

CMP
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Defines the structural layer for framework interpretation, mapping rules, and non-authoritative positioning relative to external standards.

Scope: Framework interpretation and non-authoritative mapping
Layer 4

Structured Sustainability Statements

SSS
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Defines the presentation and disclosure layer for structured sustainability reports, annexes, and statement formats.

Scope: Structured presentation formats and field-level mappings

Cross-Cutting Design Principles

Nine design principles govern the Canonical ESG architecture, ensuring structural integrity, institutional neutrality, and long-term sustainability of the reference model.

Structural Neutrality
Interoperability
Auditability
Reuse
Stability
Extensibility
Transparency
Non-Assertion
Governance of Principles
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Versioning Rules

Major Version

Breaking structural changes to element definitions or relationships

Minor Version

Additive changes (new elements, new relationships) without breaking existing structures

Patch Version

Clarifications, documentation updates, non-structural corrections

Governance Authority: Canonical ESG Technical Committee

Governance

Architecture Authority: Canonical ESG Technical Committee
Principle Guardian: Canonical ESG Architecture Board

Change Review Criteria

  • Adherence to Structural Neutrality
  • Preservation of backward compatibility or explicit major version increment
  • Completeness of relationship definitions
  • Absence of external framework coupling
  • Clarity of versioning impact