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Standards determine the content and structure of such a claim and allow a third party to assess the veracity of thereof.

Ontology (What are the 'things that we are dealing with' that the system should know about?)	Attributes (What are the defining properties or characteristics of each 'thing'?)	Epistemology (How do we will the system get information about these things and their attributes?)	Semiology (How do we represent these things in an impact accounting will each of the things be represented in the system?)
Agents	unique identifier (identity) type (individual or group; if group, what type of group, e.g. organisation, company or movement; auditor)	Agent asserts their identity	Digital signature Demonstration of control (challenge-response)
Activities	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)	PDDs MRs
States	unique identifier location point in time indicators (metrics) type (actual [measured] or baseline [counterfactual])	PDDs MRs
State changes		MRs

Someone or something gathers data

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