Canonical Element Reference Model
Defines canonical element types and their permitted relationships for institutional sustainability data architecture.
Canonical Element Types
Entity
A discrete organizational unit—a business, facility, subsidiary, joint venture, or defined operational unit—capable of carrying out activities and being attributed with metrics, targets, and boundary classifications.
Characteristics
- Has legal or operational identity distinct from other entities
- Can be consolidated or individually reported
- May have geospatial presence
- Subject to boundary definitions and time-period scoping
Permitted Relationships
Activity
A process, operation, or action undertaken by an Entity that generates outputs, consumes inputs, or transforms state, and which may produce measurable impacts suitable for metric representation.
Characteristics
- May be discrete or continuous
- Can be classified by type (operational, financial, environmental, social)
- Subject to temporal scoping
- May span multiple Entities or Boundaries
Permitted Relationships
Metric
A quantified or qualified measure of an Entity, Activity, or state, expressed in defined units or categorical values, representing a specific sustainability-relevant attribute.
Characteristics
- Has defined measurement unit or categorical scale
- Subject to boundary and temporal scoping
- May reference standardized identifiers
- Can be absolute or normalized
Permitted Relationships
Metric Identifier
A canonical reference code, standard classification, or persistent identifier that assigns semantic meaning to a Metric, enabling cross-system interoperability and machine readability.
Characteristics
- Globally unique or namespaced
- Machine-readable format
- Version-controlled
- May reference external standards
Permitted Relationships
Boundary
A defined scope of inclusion for Entities, Activities, and Metrics, establishing what is and is not within the reporting or analytical perimeter.
Characteristics
- May be organizational, operational, or thematic
- Subject to explicit definition rules
- Can change over time with proper versioning
- May include or exclude specific Entity types
Permitted Relationships
Geospatial Boundary
A spatially-defined perimeter—country, region, coordinate polygon, or administrative area—used to scope location-sensitive Metrics, Activities, or Entities.
Characteristics
- Defined by coordinates, administrative codes, or standard geospatial references
- May be nested (country → region → facility)
- Subject to geopolitical change versioning
- Can intersect with organizational boundaries
Permitted Relationships
Time Period
A defined temporal interval—point-in-time or duration—during which Metrics are measured, Targets apply, or Activities occur.
Characteristics
- Has explicit start and end markers
- May be calendar-based or event-based
- Supports comparison across periods
- Subject to fiscal or reporting convention alignment
Permitted Relationships
Target
A defined objective or threshold value for a Metric, expressed for a specific Time Period, representing intended performance, reduction, or achievement.
Characteristics
- References a specific Metric
- Has defined Time Period
- May be absolute or intensity-based
- Subject to revision with proper versioning
Permitted Relationships
Trajectory
A time-series pathway or projected trend that supports a Target, representing intermediate milestones or projected performance curves.
Characteristics
- Associated with a specific Target
- Defined over multiple Time Periods
- May be linear, exponential, or custom-curved
- Subject to revision with Target updates
Permitted Relationships
Methodology
A defined approach, calculation rule, or procedural framework that governs how Metrics are computed, how Boundaries are set, or how Trajectories are constructed.
Characteristics
- Version-controlled and documented
- May reference external standards with explicit non-authoritative positioning
- Subject to change with disclosure requirements
- Can govern multiple element types
Permitted Relationships
Evidence
Documentary support, data records, or verifiable artifacts that substantiate Assertions about Metrics, Activities, or Entity states.
Characteristics
- Has source attribution
- Subject to quality and reliability assessment
- May be digital or physical
- Linked to specific Assertions
Permitted Relationships
Assertion
A declared statement of value, state, or compliance regarding a Metric, Entity, or Activity, supported by Evidence and subject to Assurance.
Characteristics
- Has explicit claim type
- Supported by Evidence
- Subject to Assurance evaluation
- May be quantitative or qualitative
Permitted Relationships
Assurance
An independent evaluation process that assesses the reliability, accuracy, or compliance of Assertions against defined criteria or standards.
Characteristics
- Performed by independent party
- Has defined scope and criteria
- Produces conclusion or opinion
- Subject to professional standards