Canonical Disclosure Intent Layer
Structural layer defining disclosure intent, constraints, and architectural positioning without asserting authoritative mappings or disclosure concept definitions.
Purpose
CDI establishes the structural framework for expressing disclosure requirements, constraints, and intended audiences without defining actual disclosure concepts or asserting authoritative mappings to external standards.
Responsibilities
- Define structural slots for disclosure intent without populating them with disclosure concepts
- Establish constraint types that may govern disclosure (materiality, jurisdiction, sector, etc.)
- Specify intended audience categories without prescribing content
- Define structural relationship to CERM without asserting data values
- Establish versioning independence from external frameworks
- Maintain formal separation from authoritative standard-setting
Constraints
- CDI does not define disclosure concepts—only their structural placement
- CDI does not assert authoritative mappings to GRI, SASB, ESRS, or other frameworks
- CDI cannot override CERM structural definitions
- CDI cannot introduce instance data or example values
- CDI must remain stable across external framework version changes
- CDI cannot assume specific jurisdictional requirements
Interaction with CERM
CDI operates on top of CERM by defining which structural elements from the Canonical Element Reference Model may be relevant for disclosure purposes. CDI does not alter CERM definitions; it only references them for disclosure intent expression.
Structural Components
Disclosure Slot
A structural position within CDI intended to hold disclosure intent without defining the actual disclosure concept. Slots have identifiers, structural types, and constraint references.
Characteristics
- Has unique identifier within CDI namespace
- References constraint types without asserting specific constraints
- May map to CERM element types without asserting specific instances
- Subject to versioning independent of external frameworks
Constraint Type
A category of limitation or boundary that may govern disclosure slots—such as materiality thresholds, jurisdictional scope, sector applicability, or temporal relevance.
Characteristics
- Defined structurally without specific values
- May be referenced by multiple disclosure slots
- Subject to CDI versioning
- Cannot prescribe specific external standard requirements
Intended Audience
A structural classification of disclosure recipients—investors, regulators, civil society, internal management—without prescribing what must be disclosed to each.
Characteristics
- Defined as audience categories only
- May be linked to disclosure slots
- Does not assert information content requirements
- Subject to CDI versioning
CERM Reference
A structural pointer from CDI to CERM element types, establishing which canonical elements may be relevant for disclosure without asserting specific data values.
Characteristics
- References CERM element types (Entity, Activity, Metric, etc.)
- Does not instantiate specific elements
- Maintains CERM structural integrity
- Version-controlled with CDI updates
Versioning Rules
- CDI major version: Breaking changes to disclosure slot structure or constraint type definitions
- CDI minor version: Additive changes (new slots, new constraint types) without breaking existing structures
- CDI patch version: Clarifications, documentation updates, non-structural corrections
- CDI version changes do not automatically track external framework updates (GRI, SASB, ESRS)
- External framework alignment is handled in CMP layer, not CDI
- All version changes require governance review
Governance Positioning
Review Criteria
- Does the change maintain structural separation from external frameworks?
- Does the change preserve CERM reference integrity?
- Does the change avoid asserting disclosure content?
- Is versioning properly incremented for structural changes?