Governance Taxonomy

1. Purpose

This section defines the Governance Disclosure Intent (CDI) taxonomy for sustainability-related governance disclosures within Canonical ESG.

The Governance taxonomy captures the semantic meaning of commonly requested information about how sustainability-related matters are governed within an organisation, independent of any specific reporting framework or regulation.

The taxonomy:

  • is framework-agnostic,
  • does not prescribe governance obligations,
  • does not assess governance quality or effectiveness,
  • does not assert regulatory compliance,
  • is intended to be reused across frameworks via Canonical Mapping Packs (CMPs).

Governance CDIs focus on structures, roles, responsibilities, processes, controls, and transparency mechanisms, not outcomes, performance, or ethical judgement.

2. Taxonomy Structure

Governance disclosure intents are grouped into the following logical domains:

  1. Oversight Structure
  2. Roles & Responsibilities
  3. Governance Processes
  4. Policies & Commitments
  5. Business Conduct & Ethics
  6. Transparency & Public Engagement
  7. Reporting Scope & Methodology

Each disclosure intent:

  • has a unique identifier,
  • represents a single semantic concept,
  • is primarily narrative or structural,
  • may reference one or more canonical data elements.

3. Governance Disclosure Intents

3.1 Oversight Structure

CDI-GOVR-01
Board-level oversight of sustainability matters

The existence of board-level oversight for sustainability-related topics.

CDI-GOVR-02
Sustainability-related board committees

The existence and description of board committees responsible for sustainability or ESG matters.

CDI-GOVR-03
Management-level sustainability oversight

The existence of management-level oversight for sustainability-related topics.

3.2 Roles & Responsibilities

CDI-GOVR-04
Assignment of sustainability governance responsibilities

The allocation of governance responsibilities for sustainability matters across organisational roles.

CDI-GOVR-05
Senior management responsibility for sustainability

The assignment of senior management responsibility for sustainability-related governance.

CDI-GOVR-06
Reporting lines for sustainability governance

The reporting lines between management and governing bodies for sustainability matters.

3.3 Governance Processes

CDI-GOVR-07
Governance processes for sustainability oversight

The existence of defined processes for governing sustainability-related topics.

CDI-GOVR-08
Frequency of sustainability governance review

The frequency with which sustainability matters are reviewed by governance bodies.

CDI-GOVR-09
Integration of sustainability into organisational governance processes

How sustainability-related matters are integrated into existing governance processes.

3.4 Policies & Commitments

CDI-GOVR-10
Existence of sustainability governance policies

The existence of policies governing sustainability-related matters.

CDI-GOVR-11
Scope of sustainability governance policies

The organisational scope and applicability of sustainability-related governance policies.

3.5 Business Conduct & Ethics

CDI-GOVR-12
Existence of business conduct or ethics policy

The existence of a formal code of conduct or ethics policy applicable to organisational operations.

CDI-GOVR-13
Anti-corruption and anti-bribery controls

The existence of policies, controls, or procedures addressing corruption or bribery risks.

CDI-GOVR-14
Whistleblower or reporting mechanisms

The existence of mechanisms allowing individuals to report misconduct or governance concerns.

CDI-GOVR-15
Protection mechanisms for reporting parties

The existence of safeguards or protections for individuals reporting governance-related concerns.

CDI-GOVR-16
Incidents of governance-related violations

Disclosure of recorded incidents involving corruption, misconduct, or legal violations.

3.6 Transparency & Public Engagement

CDI-GOVR-17
Political contributions disclosure

Disclosure of organisational political contributions where tracked.

CDI-GOVR-18
Lobbying or public policy engagement activities

Disclosure of engagement in lobbying or public policy processes.

CDI-GOVR-19
Stakeholder engagement in governance matters

Processes for stakeholder engagement relating to governance or sustainability decision-making.

3.7 Reporting Scope & Methodology

CDI-GOVR-20
Governance reporting boundary

The organisational boundary applied to sustainability governance disclosures.

CDI-GOVR-21
Methodology for governance disclosures

The methodologies, assumptions, or approaches used to prepare governance-related disclosures.

CDI-GOVR-22
Changes in governance structure or processes

Changes to sustainability-related governance structures, roles, policies, or processes over time.

4. Taxonomy Characteristics

Governance CDIs describe existence, structure, and transparency mechanisms, not effectiveness.

Governance CDIs do not assess outcomes, performance, legal compliance, or ethical quality.

CDIs are independent of jurisdiction-specific legal requirements.

Each CDI may map to multiple framework requirements.

Framework-specific interpretation is handled exclusively through CMPs.

Deprecated Governance CDIs remain referenceable for historical disclosures.

5. Summary

The CDI Governance Taxonomy defines a stable semantic vocabulary for expressing how sustainability-related matters are governed within an organisation.

By separating governance structure, conduct mechanisms, and transparency processes from regulatory interpretation and performance judgement, the taxonomy enables consistent modelling and cross-framework reuse while preserving neutrality.

Version: v1.0.0
Status: Frozen
Effective version: CDI v1

← Back to CDI