Definition
Documentary support, data records, or verifiable artifacts that substantiate Assertions about Metrics, Activities, or Entity states.
Outgoing Relationships
To Canonical Element Reference Model
Incoming Relationships
From Canonical Element Reference Model
From Canonical Disclosure Intent
Carbon Removals
referenced by references CERM element
Renewable Energy Consumption
referenced by references CERM element
Biogenic emissions and removals
referenced by references CERM element
Renewable energy consumption
referenced by references CERM element
Use of carbon credits or offsets
referenced by references CERM element
GHG calculation methodology
referenced by references CERM element
Estimation and data quality assumptions
referenced by references CERM element
Incidents of governance-related violations
referenced by references CERM element
Methodology for governance disclosures
referenced by references CERM element
Legal actions for anti-competitive conduct
referenced by references CERM element
Monetary value of fines or sanctions
referenced by references CERM element
Methodology for economic calculations
referenced by references CERM element
Health and safety incidents
referenced by references CERM element
Methodology and assumptions for workforce data
referenced by references CERM element
Use of external guidance or frameworks for biodiversity assessment
referenced by references CERM element
Renewable energy consumption
referenced by references CERM element
Energy measurement methodology
referenced by references CERM element
Data estimation and uncertainty
referenced by references CERM element
Methodology and assumptions for materials data
referenced by references CERM element
Accidental pollution releases or spills
referenced by references CERM element
Processes for measuring or tracking waste
referenced by references CERM element
Processes for monitoring or measuring water use
referenced by references CERM element
Methodology and assumptions for community disclosures
referenced by references CERM element
Product or service safety incidents
referenced by references CERM element
Data breaches involving consumer information
referenced by references CERM element
Incidents of misleading marketing
referenced by references CERM element
Methodology and assumptions for consumer disclosures
referenced by references CERM element
Supplier assessment or audit practices
referenced by references CERM element
Methodology and assumptions for value chain worker disclosures
referenced by references CERM element