{
 "standard": "ESG-10060",
 "name": "Sustainability Disclosure",
 "title": "Sustainability Disclosure · The disclosure an agent may cite · Canonical text",
 "version": "Version 1.0 · 31 October 2026 · Standard held by Allooloo Technologies Corp. · Open standard, MIT licence",
 "mission": "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.",
 "page": "https://esg-10060.org/",
 "this_page": "https://esg-10060.com/",
 "twins": [
  "https://esg-10060.ai/",
  "https://esg-10060.com/"
 ],
 "second_door": "https://sm-eco-10060.org/esg/",
 "canonical_text": "ESG-10060_Canonical-Text_v1.0_2026-10-31.docx",
 "contract": [
  "1. The contract"
 ],
 "owns": [
  "5. The thing ESG owns"
 ],
 "schema": [
  {
   "section": "7.1 The disclosure record envelope",
   "fields": [
    "schema_version",
    "market",
    "version",
    "supersedes",
    "as_of",
    "produced_at",
    "node",
    "shared_revision_ref",
    "fields[]",
    "proof"
   ],
   "state": "proposed v0.1 (unratified)"
  },
  {
   "section": "7.2 The disclosure class register",
   "fields": [
    "register_version",
    "classes[]",
    "supersedes",
    "published_at"
   ],
   "state": "proposed v0.1 (unratified)"
  }
 ],
 "holder": "Allooloo Technologies Corp.",
 "licence": "MIT",
 "chapter_section": "SM-ECO-10060 chapter, ESG section — https://sm-eco-10060.org/market/ followed by the market code (e.g. https://sm-eco-10060.org/market/ca/)",
 "stack_version": "https://cpg-68000.org/stack/5.json"
}