...
- unique identifier (identity)
- type (individual or group; if group, what type of group, e.g. organisation, company or movement; auditor)
An activity
- unique identifier
- location
- start time
- end time (possibly)
- agent
- inputs (e.g. materials and energy; consumables and non-consumables)
- outputs
- processes
- objective (create, reduce, destroy, avoid) (optional / not required in all instances)
...
- unique identifier
- location
- point in time
- metrics
- type (actual [measured] or baseline [counterfactual])
An impact claim (a state change claim)
- unique identifier
- unit of measure
- magnitude
- state "before"
- state "after"
- cause (activity)
An audit (the process / action of verifying an impact claim)
- unique identifier
- auditor ID
- impact claim ID
A standard
- unique identifier
- scope - type of agent, type of activity, state
- requirements (e.g. reporting requirements, calculation requirements)
...