Sustainability Disclosure · The disclosure an agent may cite · canonical text v1.0
ESG-10060 defines Sustainability Disclosure for capital products: the sourced, dated and versioned record of each market's disclosure regimes — their authorities, coverage, stages, dates, duties, reporting standards, taxonomies, assurance and filing stores — and the register of disclosure classes an agent may cite when a sustainability filing is the subject of a cleared read. The producing node signs the record under the record contract; the receipt of the read is signed separately and carries the class. The disclosure rules live in ACM-68000; a disclosure condition enters an AIO-10060 outcome as evidence. ESG-10060 rates nothing, certifies nothing and labels nothing; it makes what was disclosed, under which regime, in which state, recoverable with its sources — so that a sustainability-linked product's agent reads under the same arrow as every other agent, with the right record in hand.
ESG-10060 (Sustainability Disclosure) defines the sustainability-disclosure record of a market and the disclosure classes an artificial-intelligence (AI) agent may cite when it relies on a sustainability filing. Its central object is the disclosure record: for each market, the named regimes, the authorities behind them, who and what they cover, when they take effect, what they require to be disclosed, under which reporting standards and taxonomies, with what assurance, filed where and in what format — every value with the page it was read from and the date the page bears. Its second object is the disclosure class: the typed name of the kind of sustainability filing an agent relied on, carried in the receipt so that a later reader knows what sort of thing was cited.
Sustainability Disclosure is the only expansion of ESG. The letters name the subject the regimes themselves use — environmental, social and governance disclosure — and nothing more. ESG-10060 defines what was disclosed, under which regime, as evidenced; it never rates, scores, ranks or labels an issuer, a product or a filing as sustainable.
Every disclosure record published under ESG-10060 makes the same four promises.
Regime. The record names each disclosure regime by its own name and scope, with its authority, and keeps a jurisdiction's adoption of a framework distinct from that framework's application to a particular issuer or period.
Stage. Proposal, adoption, commencement and transitional operation are four distinguishable states with their own dates. A proposed regime is never recorded as in force; a transitional provision is never recorded as the settled duty.
Class. When a sustainability filing is the subject of a cleared read, the receipt's subject_type carries a disclosure class from this standard's vocabulary — the kind of filing relied on, never a judgement about its content.
Evidence. Every value carries its source page and source date or is not_found with the pages checked. Disclosure availability is never turned into a sustainability rating; the absence of a disclosure is never turned into a finding against the issuer.
The disclosure classes. ESG-10060 owns the vocabulary of subject_type values that name a sustainability filing as the subject of a read: the kinds of disclosure an agent may cite. The vocabulary is published as a register, each class with its definition and the regimes that produce it; a class is added by a new edition of the register, never by a value appearing in a receipt first.
The disclosure record. ESG-10060 owns the meaning of the Appendix E catalogue: regime, authority, applicability, adoption_stage, effective_dates, disclosure_duties, reporting_standards, taxonomy, climate_requirements, assurance, filing_store_and_format, interoperability, rule_revision_ref and sources. The chapter holds the values; ESG-10060 defines what they mean.
The four stages. ESG-10060 owns the rule that proposal, adoption, commencement and transitional operation are recorded as distinct states with distinct dates, and that a reader can tell from the record which state a regime was in on a given date.
The no-rating rule. ESG-10060 owns the rule, binding on every surface of the family, that nothing derived from a disclosure record is presented as a sustainability score, rating, ranking, label or claim.
The equivalence record. ESG-10060 owns the representation of interoperability — recognised equivalence, mapping and substituted-compliance provisions between regimes — as the authority publishes it, with its source, and never as an inference from similarity.
Names, types and meaning only. Proposals for review, not populated records, not a declaration of deployed field support, and not a list of regimes: the regimes a market adopts are values in the Book, read from their authorities, never typed into this text.
| Field | Type | Meaning |
|---|---|---|
schema_version | string | Disclosure record schema version |
market | string | Deployed receipt-market value the record is read under |
version | string | Immutable disclosure record version |
supersedes | string (optional) | Earlier version replaced |
as_of | date | Date for which the record speaks |
produced_at | datetime (UTC) | Time this version was produced |
node | string | Producing node, inside the signed payload |
shared_revision_ref | reference (optional) | Exact apex-produced shared regime revision this record applies |
fields[] | array of field | The Appendix E catalogue, each entry a field instance in the 7.2 shape of SM-ECO-10060 |
proof | object | ECO signature profile; no new signing scheme |
| Field | Type | Meaning |
|---|---|---|
register_version | string | Version of the class register, tied to the standard's text version |
classes[] | array of object | Each class: identifier (the subject_type value), definition, the regime families that produce filings of this class, the date the class entered the register |
supersedes | string (optional) | Earlier register version replaced; classes are never removed, only marked superseded with a successor |
published_at | datetime (UTC) | Time this register version was published |
A class identifier is a stable string carried verbatim in subject_type. The definition says what kind of filing it is; it never says what the filing concludes.