ESG Core Vocabulary

https://w3id.org/esg/core/

Core OWL classes and properties for ESG data. Framework-neutral — concepts exist independently of any reporting standard.

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Top-level classes

URILabel
esg-c:ESGDomainESG Domain
esg-c:EnvironmentalEnvironmental
esg-c:SocialSocial
esg-c:GovernanceGovernance
esg-c:EmissionScopeEmission Scope
esg-c:Scope1Scope 1 — Direct emissions
esg-c:Scope2Scope 2 — Energy indirect emissions
esg-c:Scope2LocationBasedScope 2 — Location-based method
esg-c:Scope2MarketBasedScope 2 — Market-based method
esg-c:Scope3Scope 3 — Other indirect emissions
esg-c:Scope3CategoryScope 3 Category (15 GHG Protocol categories)
esg-c:ESGIndicatorESG Indicator
esg-c:ESGUnitESG Unit (QUDT subclass)
esg-c:ReportingFrameworkReporting Framework

Reporting frameworks defined

InstanceLabelWikidata
esg-c:ESRSEuropean Sustainability Reporting StandardsQ117007762
esg-c:GRIGlobal Reporting Initiative StandardsQ938407
esg-c:CSRDCorporate Sustainability Reporting DirectiveQ113667134
esg-c:TCFDTask Force on Climate-related Financial DisclosuresQ28009025
esg-c:CDPCDP Disclosure FrameworkQ1053693
esg-c:SFDRSustainable Finance Disclosure RegulationQ97645482
esg-c:EUTaxonomyEU Taxonomy for Sustainable ActivitiesQ97354954
esg-c:GHGProtocolGHG Protocol Corporate StandardQ5533484