Canonical Disclosure Intents (CDI)

Canonical Disclosure Intents (CDI) define stable, framework-independent disclosure meaning.

A disclosure intent represents the semantic concept an organisation intends to communicate — independent of how any specific sustainability framework structures, formats, or sequences that communication.

Why Disclosure Intent Matters

Sustainability reporting standards frequently request overlapping information using different terminology, granularity, and presentation structures.

Without a stable disclosure intent layer:

• disclosure meaning is repeatedly re-interpreted,
• semantic drift emerges across frameworks,
• narrative and metric inconsistencies accumulate,
• audit and assurance complexity increases,
• framework updates require structural re-modelling.

CDI isolates meaning from reporting mechanics. This enables organisations to model disclosure concepts once and reuse them consistently across evolving standards.

Position Within Canonical ESG

Canonical ESG separates sustainability architecture into three logical layers:

• CERM — canonical sustainability data and structural elements
• CDI — stable disclosure meaning
• CMP — framework-specific interpretation and mapping

CDI acts as the semantic bridge between sustainability data (CERM) and framework interpretation (CMP). It prevents duplication of meaning across standards.

What CDI Does

• Defines stable disclosure intent identifiers
• Provides durable semantic anchors across reporting regimes
• Enables cross-framework traceability
• Supports consistent audit and assurance mapping
• Preserves disclosure meaning across regulatory evolution

What CDI Does Not Do

• Define reporting requirements
• Determine materiality
• Encode regulatory obligations
• Declare compliance
• Interpret standards authoritatively

CDI v1 Documentation

• Design Principles
• Architecture
• Climate Taxonomy

CDI v1 Taxonomy Domains

The following domains constitute the frozen CDI v1 semantic taxonomy. Each domain defines stable disclosure intents independent of frameworks or regulatory regimes.

Current version: v1.0.0 (Frozen)

CDI is a non-authoritative semantic layer. It is not endorsed by, and does not represent, any sustainability reporting standard, regulatory body, or assurance authority.