modules/esg-reporting-assurance/config/disclosure-catalogue-seed.json

{
  "status": "unverified_contributor_seed",
  "catalogue_complete": false,
  "legal_review_approved": false,
  "source_package_sha256": "36e501beee344e8e0e7c882f138c5f459b893d24b82b34cf7640b82d68783226",
  "payload": {
    "schema_version": "1.0.0",
    "catalogue_complete": false,
    "conformity_claims_enabled": false,
    "purpose": "Coverage map for implementation, not exhaustive datapoint catalogue.",
    "required_datapoint_fields": [
      "id",
      "framework_version",
      "source_id",
      "paragraph",
      "requirement_kind",
      "condition",
      "materiality_dependency",
      "phase_in",
      "unit",
      "period_basis",
      "comparatives",
      "omission_treatment"
    ],
    "families": [
      {
        "id": "VSME2025-B1",
        "framework_version": "VSME_RECOMMENDATION_2025_1710",
        "code": "B1",
        "label": "Perimetro e criteri",
        "scope": "disclosure_family",
        "module": "basic",
        "source_ids": [
          "S10",
          "S35"
        ],
        "locator": "Allegato I, B1",
        "inputs": "bilanci, struttura gruppo, siti",
        "work": "identità, esercizio, modulo e siti",
        "applicability": "Resolve exact paragraph conditions, thresholds and permissions from approved datapoint catalogue; do not infer from label.",
        "automatic_required": false
      },
      {
        "id": "VSME2025-B2",
        "framework_version": "VSME_RECOMMENDATION_2025_1710",
        "code": "B2",
        "label": "Pratiche e politiche",
        "scope": "disclosure_family",
        "module": "basic",
        "source_ids": [
          "S10",
          "S35"
        ],
        "locator": "Allegato I, B2",
        "inputs": "policy e verbali",
        "work": "politiche esistenti e iniziative",
        "applicability": "Resolve exact paragraph conditions, thresholds and permissions from approved datapoint catalogue; do not infer from label.",
        "automatic_required": false
      },
      {
        "id": "VSME2025-B3",
        "framework_version": "VSME_RECOMMENDATION_2025_1710",
        "code": "B3",
        "label": "Energia ed emissioni",
        "scope": "disclosure_family",
        "module": "basic",
        "source_ids": [
          "S10",
          "S35"
        ],
        "locator": "Allegato I, B3",
        "inputs": "bollette, combustibili, inventario",
        "work": "energia, Scope 1 e Scope 2 pertinenti",
        "applicability": "Resolve exact paragraph conditions, thresholds and permissions from approved datapoint catalogue; do not infer from label.",
        "automatic_required": false
      },
      {
        "id": "VSME2025-B4",
        "framework_version": "VSME_RECOMMENDATION_2025_1710",
        "code": "B4",
        "label": "Inquinamento",
        "scope": "disclosure_family",
        "module": "basic",
        "source_ids": [
          "S10",
          "S35"
        ],
        "locator": "Allegato I, B4",
        "inputs": "autorizzazioni e misure",
        "work": "informazioni condizionate alla fattispecie",
        "applicability": "Resolve exact paragraph conditions, thresholds and permissions from approved datapoint catalogue; do not infer from label.",
        "automatic_required": false
      },
      {
        "id": "VSME2025-B5",
        "framework_version": "VSME_RECOMMENDATION_2025_1710",
        "code": "B5",
        "label": "Biodiversità",
        "scope": "disclosure_family",
        "module": "basic",
        "source_ids": [
          "S10",
          "S35"
        ],
        "locator": "Allegato I, B5",
        "inputs": "coordinate e fonti geografiche",
        "work": "siti e aree pertinenti",
        "applicability": "Resolve exact paragraph conditions, thresholds and permissions from approved datapoint catalogue; do not infer from label.",
        "automatic_required": false
      },
      {
        "id": "VSME2025-B6",
        "framework_version": "VSME_RECOMMENDATION_2025_1710",
        "code": "B6",
        "label": "Acqua",
        "scope": "disclosure_family",
        "module": "basic",
        "source_ids": [
          "S10",
          "S35"
        ],
        "locator": "Allegato I, B6",
        "inputs": "contatori e fatture",
        "work": "prelievi e consumi pertinenti",
        "applicability": "Resolve exact paragraph conditions, thresholds and permissions from approved datapoint catalogue; do not infer from label.",
        "automatic_required": false
      },
      {
        "id": "VSME2025-B7",
        "framework_version": "VSME_RECOMMENDATION_2025_1710",
        "code": "B7",
        "label": "Risorse e rifiuti",
        "scope": "disclosure_family",
        "module": "basic",
        "source_ids": [
          "S10",
          "S35"
        ],
        "locator": "Allegato I, B7",
        "inputs": "registri e formulari",
        "work": "materiali e gestione rifiuti",
        "applicability": "Resolve exact paragraph conditions, thresholds and permissions from approved datapoint catalogue; do not infer from label.",
        "automatic_required": false
      },
      {
        "id": "VSME2025-B8",
        "framework_version": "VSME_RECOMMENDATION_2025_1710",
        "code": "B8",
        "label": "Personale",
        "scope": "disclosure_family",
        "module": "basic",
        "source_ids": [
          "S10",
          "S35"
        ],
        "locator": "Allegato I, B8",
        "inputs": "report personale",
        "work": "composizione e dinamica della popolazione",
        "applicability": "Resolve exact paragraph conditions, thresholds and permissions from approved datapoint catalogue; do not infer from label.",
        "automatic_required": false
      },
      {
        "id": "VSME2025-B9",
        "framework_version": "VSME_RECOMMENDATION_2025_1710",
        "code": "B9",
        "label": "Salute e sicurezza",
        "scope": "disclosure_family",
        "module": "basic",
        "source_ids": [
          "S10",
          "S35"
        ],
        "locator": "Allegato I, B9",
        "inputs": "registri e ore lavorate",
        "work": "eventi e indicatori previsti",
        "applicability": "Resolve exact paragraph conditions, thresholds and permissions from approved datapoint catalogue; do not infer from label.",
        "automatic_required": false
      },
      {
        "id": "VSME2025-B10",
        "framework_version": "VSME_RECOMMENDATION_2025_1710",
        "code": "B10",
        "label": "Retribuzioni e formazione",
        "scope": "disclosure_family",
        "module": "basic",
        "source_ids": [
          "S10",
          "S35"
        ],
        "locator": "Allegato I, B10",
        "inputs": "paghe e formazione",
        "work": "misure secondo condizioni del criterio",
        "applicability": "Resolve exact paragraph conditions, thresholds and permissions from approved datapoint catalogue; do not infer from label.",
        "automatic_required": false
      },
      {
        "id": "VSME2025-B11",
        "framework_version": "VSME_RECOMMENDATION_2025_1710",
        "code": "B11",
        "label": "Corruzione",
        "scope": "disclosure_family",
        "module": "basic",
        "source_ids": [
          "S10",
          "S35"
        ],
        "locator": "Allegato I, B11",
        "inputs": "evidenze legali e sanzioni",
        "work": "eventi rilevanti previsti dal criterio",
        "applicability": "Resolve exact paragraph conditions, thresholds and permissions from approved datapoint catalogue; do not infer from label.",
        "automatic_required": false
      },
      {
        "id": "VSME2025-C1",
        "framework_version": "VSME_RECOMMENDATION_2025_1710",
        "code": "C1",
        "label": "Modello e strategia",
        "scope": "disclosure_family",
        "module": "comprehensive",
        "source_ids": [
          "S10",
          "S35"
        ],
        "locator": "Allegato I, C1",
        "inputs": "piano aziendale",
        "work": "attività e iniziative rilevanti",
        "applicability": "Resolve exact paragraph conditions, thresholds and permissions from approved datapoint catalogue; do not infer from label.",
        "automatic_required": false
      },
      {
        "id": "VSME2025-C2",
        "framework_version": "VSME_RECOMMENDATION_2025_1710",
        "code": "C2",
        "label": "Politiche e iniziative",
        "scope": "disclosure_family",
        "module": "comprehensive",
        "source_ids": [
          "S10",
          "S35"
        ],
        "locator": "Allegato I, C2",
        "inputs": "policy e verbali",
        "work": "dettagli di pratiche e responsabilità",
        "applicability": "Resolve exact paragraph conditions, thresholds and permissions from approved datapoint catalogue; do not infer from label.",
        "automatic_required": false
      },
      {
        "id": "VSME2025-C3",
        "framework_version": "VSME_RECOMMENDATION_2025_1710",
        "code": "C3",
        "label": "Obiettivi climatici",
        "scope": "disclosure_family",
        "module": "comprehensive",
        "source_ids": [
          "S10",
          "S35"
        ],
        "locator": "Allegato I, C3",
        "inputs": "delibere, baseline, piano",
        "work": "target e piano se presenti",
        "applicability": "Resolve exact paragraph conditions, thresholds and permissions from approved datapoint catalogue; do not infer from label.",
        "automatic_required": false
      },
      {
        "id": "VSME2025-C4",
        "framework_version": "VSME_RECOMMENDATION_2025_1710",
        "code": "C4",
        "label": "Rischi climatici",
        "scope": "disclosure_family",
        "module": "comprehensive",
        "source_ids": [
          "S10",
          "S35"
        ],
        "locator": "Allegato I, C4",
        "inputs": "analisi siti e scenari",
        "work": "rischi e misure pertinenti",
        "applicability": "Resolve exact paragraph conditions, thresholds and permissions from approved datapoint catalogue; do not infer from label.",
        "automatic_required": false
      },
      {
        "id": "VSME2025-C5",
        "framework_version": "VSME_RECOMMENDATION_2025_1710",
        "code": "C5",
        "label": "Personale aggiuntivo",
        "scope": "disclosure_family",
        "module": "comprehensive",
        "source_ids": [
          "S10",
          "S35"
        ],
        "locator": "Allegato I, C5",
        "inputs": "report personale",
        "work": "informazioni condizionate aggiuntive",
        "applicability": "Resolve exact paragraph conditions, thresholds and permissions from approved datapoint catalogue; do not infer from label.",
        "automatic_required": false
      },
      {
        "id": "VSME2025-C6",
        "framework_version": "VSME_RECOMMENDATION_2025_1710",
        "code": "C6",
        "label": "Diritti umani",
        "scope": "disclosure_family",
        "module": "comprehensive",
        "source_ids": [
          "S10",
          "S35"
        ],
        "locator": "Allegato I, C6",
        "inputs": "policy e segnalazioni",
        "work": "politiche e processi",
        "applicability": "Resolve exact paragraph conditions, thresholds and permissions from approved datapoint catalogue; do not infer from label.",
        "automatic_required": false
      },
      {
        "id": "VSME2025-C7",
        "framework_version": "VSME_RECOMMENDATION_2025_1710",
        "code": "C7",
        "label": "Eventi diritti umani",
        "scope": "disclosure_family",
        "module": "comprehensive",
        "source_ids": [
          "S10",
          "S35"
        ],
        "locator": "Allegato I, C7",
        "inputs": "fascicoli e verifiche",
        "work": "incidenti secondo definizione/versione",
        "applicability": "Resolve exact paragraph conditions, thresholds and permissions from approved datapoint catalogue; do not infer from label.",
        "automatic_required": false
      },
      {
        "id": "VSME2025-C8",
        "framework_version": "VSME_RECOMMENDATION_2025_1710",
        "code": "C8",
        "label": "Ricavi per attività",
        "scope": "disclosure_family",
        "module": "comprehensive",
        "source_ids": [
          "S10",
          "S35"
        ],
        "locator": "Allegato I, C8",
        "inputs": "contabilità e segmenti",
        "work": "attività previste dal criterio",
        "applicability": "Resolve exact paragraph conditions, thresholds and permissions from approved datapoint catalogue; do not infer from label.",
        "automatic_required": false
      },
      {
        "id": "VSME2025-C9",
        "framework_version": "VSME_RECOMMENDATION_2025_1710",
        "code": "C9",
        "label": "Organi di governo",
        "scope": "disclosure_family",
        "module": "comprehensive",
        "source_ids": [
          "S10",
          "S35"
        ],
        "locator": "Allegato I, C9",
        "inputs": "verbali e nomine",
        "work": "composizione e indicatore previsto",
        "applicability": "Resolve exact paragraph conditions, thresholds and permissions from approved datapoint catalogue; do not infer from label.",
        "automatic_required": false
      },
      {
        "id": "ESRS2023-ESRS1",
        "framework_version": "ESRS_2023_WITH_2025_QUICKFIX",
        "code": "ESRS1",
        "label": "Criteri generali",
        "scope": "standard_family",
        "source_ids": [
          "S06",
          "S07"
        ],
        "locator": "Allegato I, ESRS1",
        "automatic_required": false,
        "applicability": "Resolve materiality, mandatory cross-cutting items, entity-specific disclosures and phase-ins in the versioned catalogue."
      },
      {
        "id": "ESRS2023-ESRS2",
        "framework_version": "ESRS_2023_WITH_2025_QUICKFIX",
        "code": "ESRS2",
        "label": "Informazioni trasversali",
        "scope": "standard_family",
        "source_ids": [
          "S06",
          "S07"
        ],
        "locator": "Allegato I, ESRS2",
        "automatic_required": false,
        "applicability": "Resolve materiality, mandatory cross-cutting items, entity-specific disclosures and phase-ins in the versioned catalogue."
      },
      {
        "id": "ESRS2023-E1",
        "framework_version": "ESRS_2023_WITH_2025_QUICKFIX",
        "code": "E1",
        "label": "Clima",
        "scope": "standard_family",
        "source_ids": [
          "S06",
          "S07"
        ],
        "locator": "Allegato I, E1",
        "automatic_required": false,
        "applicability": "Resolve materiality, mandatory cross-cutting items, entity-specific disclosures and phase-ins in the versioned catalogue."
      },
      {
        "id": "ESRS2023-E2",
        "framework_version": "ESRS_2023_WITH_2025_QUICKFIX",
        "code": "E2",
        "label": "Inquinamento",
        "scope": "standard_family",
        "source_ids": [
          "S06",
          "S07"
        ],
        "locator": "Allegato I, E2",
        "automatic_required": false,
        "applicability": "Resolve materiality, mandatory cross-cutting items, entity-specific disclosures and phase-ins in the versioned catalogue."
      },
      {
        "id": "ESRS2023-E3",
        "framework_version": "ESRS_2023_WITH_2025_QUICKFIX",
        "code": "E3",
        "label": "Acqua e risorse marine",
        "scope": "standard_family",
        "source_ids": [
          "S06",
          "S07"
        ],
        "locator": "Allegato I, E3",
        "automatic_required": false,
        "applicability": "Resolve materiality, mandatory cross-cutting items, entity-specific disclosures and phase-ins in the versioned catalogue."
      },
      {
        "id": "ESRS2023-E4",
        "framework_version": "ESRS_2023_WITH_2025_QUICKFIX",
        "code": "E4",
        "label": "Biodiversità",
        "scope": "standard_family",
        "source_ids": [
          "S06",
          "S07"
        ],
        "locator": "Allegato I, E4",
        "automatic_required": false,
        "applicability": "Resolve materiality, mandatory cross-cutting items, entity-specific disclosures and phase-ins in the versioned catalogue."
      },
      {
        "id": "ESRS2023-E5",
        "framework_version": "ESRS_2023_WITH_2025_QUICKFIX",
        "code": "E5",
        "label": "Risorse e circolarità",
        "scope": "standard_family",
        "source_ids": [
          "S06",
          "S07"
        ],
        "locator": "Allegato I, E5",
        "automatic_required": false,
        "applicability": "Resolve materiality, mandatory cross-cutting items, entity-specific disclosures and phase-ins in the versioned catalogue."
      },
      {
        "id": "ESRS2023-S1",
        "framework_version": "ESRS_2023_WITH_2025_QUICKFIX",
        "code": "S1",
        "label": "Personale proprio",
        "scope": "standard_family",
        "source_ids": [
          "S06",
          "S07"
        ],
        "locator": "Allegato I, S1",
        "automatic_required": false,
        "applicability": "Resolve materiality, mandatory cross-cutting items, entity-specific disclosures and phase-ins in the versioned catalogue."
      },
      {
        "id": "ESRS2023-S2",
        "framework_version": "ESRS_2023_WITH_2025_QUICKFIX",
        "code": "S2",
        "label": "Lavoratori di filiera",
        "scope": "standard_family",
        "source_ids": [
          "S06",
          "S07"
        ],
        "locator": "Allegato I, S2",
        "automatic_required": false,
        "applicability": "Resolve materiality, mandatory cross-cutting items, entity-specific disclosures and phase-ins in the versioned catalogue."
      },
      {
        "id": "ESRS2023-S3",
        "framework_version": "ESRS_2023_WITH_2025_QUICKFIX",
        "code": "S3",
        "label": "Comunità",
        "scope": "standard_family",
        "source_ids": [
          "S06",
          "S07"
        ],
        "locator": "Allegato I, S3",
        "automatic_required": false,
        "applicability": "Resolve materiality, mandatory cross-cutting items, entity-specific disclosures and phase-ins in the versioned catalogue."
      },
      {
        "id": "ESRS2023-S4",
        "framework_version": "ESRS_2023_WITH_2025_QUICKFIX",
        "code": "S4",
        "label": "Consumatori e utilizzatori",
        "scope": "standard_family",
        "source_ids": [
          "S06",
          "S07"
        ],
        "locator": "Allegato I, S4",
        "automatic_required": false,
        "applicability": "Resolve materiality, mandatory cross-cutting items, entity-specific disclosures and phase-ins in the versioned catalogue."
      },
      {
        "id": "ESRS2023-G1",
        "framework_version": "ESRS_2023_WITH_2025_QUICKFIX",
        "code": "G1",
        "label": "Condotta aziendale",
        "scope": "standard_family",
        "source_ids": [
          "S06",
          "S07"
        ],
        "locator": "Allegato I, G1",
        "automatic_required": false,
        "applicability": "Resolve materiality, mandatory cross-cutting items, entity-specific disclosures and phase-ins in the versioned catalogue."
      }
    ],
    "candidate_versions": [
      {
        "id": "ESRS_COMMISSION_2026_5010",
        "source_ids": [
          "S08",
          "S09"
        ],
        "active": false
      },
      {
        "id": "VOLUNTARY_COMMISSION_2026_5011",
        "source_ids": [
          "S11",
          "S12"
        ],
        "active": false
      }
    ]
  }
}