Structured Sustainability Statements

Presentation and disclosure layer defining structural formats for sustainability reports, annexes, and statement formats without including sample disclosures or illustrative metrics.

Version: 1.0

Purpose

SSS establishes the structural framework for presenting sustainability disclosures in formal, structured formats including the main disclosure document and supporting annexes, while strictly avoiding instance data, example values, or illustrative content.

Constraints

SSS defines structure only—no sample disclosures
SSS does not include example metric values
SSS does not provide illustrative narratives
SSS does not instantiate CERM elements with actual data
SSS table formats define columns and data types without sample rows
SSS maintains formal separation from CDI disclosure slots (presentation vs. intent)

Relation to CDI

SSS provides the presentation format for information intended by CDI disclosure slots. SSS handles how disclosures appear; CDI defines what categories of information belong in disclosures. This separation ensures presentation can evolve independently of disclosure intent architecture.

Non-Goals

SSS is not a disclosure concept dictionary—definitions belong in CDI layer
SSS is not a metric identifier registry—those belong in CERM
SSS is not a framework mapping tool—that is CMP layer responsibility
SSS does not provide guidance on materiality assessments
SSS does not include sector-specific disclosure templates
SSS does not provide implementation examples

Structural Formats

SSS-FORMAT-DISCLOSURE-STATEMENT

Structured Disclosure Statement

Main presentation document format for sustainability disclosures, organized into defined sections without prescribing specific content.

Header Section

Entity identification, reporting period, boundary definitions

Field Types: Reference to CERM element types, not actual values

Metric Tables

Structured tables for metric presentation

Note: Table defines column structure only

SSS-FORMAT-TRANSITION-ANNEX

Transition & Target Annex

Supporting document format for target definitions, trajectory disclosures, and transition pathway presentations.

Target Summary Table

Overview of all targets with structural references

Note: Columns define structure, no example targets

Trajectory Detail Table

Time-series structure for target pathways

Note: Columns define structure, no example pathways

Versioning Rules

SSS major version: Breaking changes to table structures or format definitions
SSS minor version: Additive changes (new table columns, new sections) without breaking existing formats
SSS patch version: Clarifications, documentation updates, non-structural corrections
SSS version changes do not affect CERM, CDI, or CMP layer versions
Presentation format evolution is independent of data architecture evolution
All version changes require governance review for structural integrity

Governance Positioning

Authority: Canonical ESG Technical Committee defines SSS structural formats

Structural Integrity: SSS must preserve formal separation from instance data and example content

Review Criteria

Does the format include any sample values or example data?
Does the format properly reference CERM element types without instantiation?
Does the format maintain separation from CDI disclosure intent definitions?
Is the table structure complete and unambiguous?
Is versioning properly incremented for structural changes?