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Accounting for climate impact and action is just a special case of impact accounting. We aim to make our ontology as generic as possible so that it can be applied to all forms and fields of impact accounting (i.e., to all SDGs).

Ontology

Our ontology currently comprises 15 classes and 15 axioms.


Classes

  • thing
    • agent
    • role
      • owner
      • operator
      • claimant
      • auditor
    • environment
    • parameter
    • state
    • event
    • activity
      • claim (v)
      • audit
      • measure
    • instrument
    • procedure
      • standard
    • claim (n)

Axioms

  1. An agent engages in an activity.
  2. An activity impacts an environment.
  3. An environment is defined by (interrelated) parameters.
  4. A state is the value of a parameter P at time t.
  5. A procedure guides an activity.
  6. An activity is performed with an instrument.
  7. An activity has at least one input.
  8. An activity has at least one output.
  9. A claim is a statement about a (some specific) thing.
  10. A standard guides a claim.
  11. An agent enacts a role.
  12. An owner (role) is an agent who owns some specific thing.
  13. An operator (role) is an agent who operates some specific instrument.
  14. A claimant (role) is an agent who makes a claim.
  15. An auditor (role) is an agent who audits a claim.
  16. An event impacts and environment.
  17. A control limits or directs a thing.


Definitions

ClassDefinitionSynonymsNotes
thing

"Anything perceivable or conceivable." ("object" - ISO 9000:2015(E))


object, entity, item"Every individual in the OWL world is a member of the class owl:Thing. Thus each user-defined class is implicitly a subclass of owl:Thing."[1]
thing:claim(n)"[A]n assertion that something is true." (OED, Google)
A report is a claim.
thing:agent

"[A] person or thing that takes an active role or produces a specified effect." (OED, Google)

"[The] doer of an action, typically expressed as the subject of an active verb or in a by phrase with a passive verb." (OED, Google)


'organization' as defined in ISO's Annex SL Appendix 2 is treated in this ontology as an agent consisting of multiple other agents.
thing:activity

"[A] thing that a person or group does or has done." (OED, Google)

"Smallest identified object of work in a project." (ISO 9000:2015(E))


'activity' vs. 'action'?
thing:activity:measure(v)

"[A]scertain the size, amount, or degree of (something) by using an instrument or device marked in standard units." (OED, Google)

"[A]ssess the importance, effect, or value of (something)." (OED, Google)

monitor (?)"[D]etermining the status of a system, a process, a product, a service, or an activity." ("monitoring" - ISO 9000:2015(E))
thing:activity:claim(v)

"[S]tate or assert that something is the case..." (OED, Google)

"[A]ssert that one has gained or achieved (something)." (OED, Google)



thing:activity:audit(v)

"[C]onduct a systematic review of." (OED, Google)

"[C]onfirm[], through the provision of objective evidence, that specified requirements have been fulfilled." ("verification" - ISO 9000:2015(E))

Conduct a systematic review or assessment of something.

verify

validate

ISO 9000 defines 'verification' and 'validation' indistinguishably.

"systematic, independent and documented process for obtaining objective evidence and evaluating it objectively to determine the extent to which the audit criteria are fulfilled" ("audit" - ISO 9000:2015(E))

thing:environment

"[T]he surroundings or conditions in which a person, animal, or plant lives or operates." (OED, Google)

"[T]he setting or conditions in which a particular activity is carried on. (OED, Google)

"[A] specified sphere of activity or knowledge." ("domain" - OED, Google)

domain (?)
thing:parameter

"[A] numerical or other measurable factor forming one of a set that defines a system or sets the conditions of its operation." (OED, Google)

"[A] numerical characteristic of a population, as distinct from a statistic of a sample." (OED, Google)

"[A] limit or boundary which defines the scope of a particular process or activity." (OED, Google)



thing:state"[T]he particular condition that someone or something is in at a specific time." (OED, Google)

thing:event

"[A] thing that happens or takes place,..." (OED, Google)

"[A] single occurrence of a process, e.g. the ionization of one atom." (OED, Google)



thing:role

"[T]he function assumed or part played by a person or thing in a particular situation." (OED, Google)


"[A] role is particular behaviour which a material entity may exhibit."

CHEBI:50906



Roles are context-specific.
A role restricts the set of activities that an agent can perform in the context within which they enact the role.
Roles are sometimes mutually exclusive.
Some roles require the enacting agent to have met certain requirements to be allowed to enact the role in that context.

thing:role:owner

An agent who owns a thing.

"[A] person who owns something." (OED, Google)


A project owner is an agent who owns a project, with the project considered to be an instrument.
thing:role:operator

"[A] person who operates equipment or a machine." (OED, Google)

"[A] person or company that runs a business." (OED, Google)


A project operator is an agent who operates a project, with the project considered to be an instrument.
thing:role:claimant"[A] person making a claim, especially in a lawsuit or for a state benefit." (OED, Google)

thing:role:developer"[A] person or thing that develops something." (OED, Google)
How does 'project developer' differ from 'project owner' and 'project operator'?
thing:role:auditor

"[A] person who conducts an audit." (OED, Google)

"[S]omeone who vouches for another or for the correctness of a statement." ("verifier")

"[P]erson who conducts an audit." (ISO 9000:2015(E))

verifier
thing:control(n)

"[T]he restriction of an activity, tendency, or phenomenon." (OED, Google)

"[A] means of limiting or regulating something." (OED, Google)



thing:control:procedure

"[A]n established or official way of doing something." (OED, Google)

"[A] series of actions conducted in a certain order or manner." (OED, Google)

"[S]pecified way to carry out an activity or process." (ISO 9000:2015(E))

method
thing:instrument

"[A] tool or implement, especially one for precision work." (OED, Google)

"[A] means of pursuing an aim." (OED, Google)

"[A] measuring device used to gauge the level, position, speed, etc. of something,..." (OED, Google)

"[A] thing made or adapted for a particular purpose, especially a piece of mechanical or electronic equipment." ("device" - OED, Google)

"[A] plan, method, or trick with a particular aim." ("device" - OED, Google)

"[A] device or implement, especially one held in the hand, used to carry out a particular function." ("tool" - OED, Google)

"[A] thing used to help perform a job." ("tool" - OED, Google)

device (?)

tool (?)


thing:instrument:standard

"[A] level of quality or attainment." (OED, Google)

"[A] required or agreed level of quality or attainment." (OED, Google)

"[S]omething used as a measure, norm, or model in comparative evaluations." (OED, Google)

"[P]rinciples of conduct informed by notions of honour and decency." (OED, Google)







process

"[A] series of actions or steps taken in order to achieve a particular end." (OED, Google)

"[A] natural series of changes." (OED, Google)

"[A] systematic series of mechanized or chemical operations that are performed in order to produce something." (OED, Google)

"[S]et of interrelated or interacting activities that uses or transforms inputs to deliver a(n) (intended) result." (ISO Annex SL Appendix 2; ISO 9000:2015(E))



project

"[A]n individual or collaborative enterprise that is carefully planned to achieve a particular aim." (OED, Google)

"[A] proposed or planned undertaking." (OED, Google)

"[U]nique process, consisting of a set of coordinated and controlled activities with start and finish dates, undertaken to achieve an objective conforming to specific requirements, including the constraints of time, cost and resources." (ISO 9000:2015(E))



methodology"[A] system of methods used in a particular area of study or activity." (OED, Google)

indicator"[A] thing that indicates the state or level of something." (OED, Google)
The difference between an indicator and a parameter depends on what the state is that you are interested in. In scenario Y, some indicators of scenario X are just parameters. 
constraint"[A] limitation or restriction." (OED, Google)

condition(n)"[A] situation that must exist before something else is possible or permitted." (OED, Google)

requirement

"[A] thing that is needed or wanted." (OED, Google)

"[A] thing that is compulsory; a necessary condition." (OED, Google)

"[N]eed or expectation that is stated, generally implied or obligatory." (ISO Annex SL Appendix 2)



specification"[D]ocument stating requirements." (ISO 9000:2015(E))

objective"[R]esult to be achieved." (ISO Annex SL Appendix 2)goal
resource

"[A] stock or supply of money, materials, staff, and other assets that can be drawn on by a person or organization in order to function effectively." (OED, Google)

"[A] source of help or information." (OED, Google)

"[A]vailable assets." (OED, Google)



input"[W]hat is put in, taken in, or operated on by any process or system." (OED, Google)

output"[R]esult of a process." (ISO 9000:2015(E))result
reputation

"[T]he beliefs or opinions that are generally held about someone or something." (OED, Google)

"[A] widespread belief that someone or something has a particular characteristic." (OED, Google)




Application of the ontology

TODO: this table is a work in progress and still needs A LOT of work.

Ontology (What are the 'things' that the accounting system should know about? What are the defining properties or characteristics of each 'thing'?)

Epistemology (How will the accounting system get information about these things and their attributes?)Semiology (How will each of the things be represented in the accounting system?)

Agents



  • unique identifier (identity)
  • type (individual or group; if group, what type of group, e.g. organisation, company or movement; auditor)
    • Develop or source a schema describing a minimum set of properties by agents type

An agent asserts their identity though digital signatures

Agents provide proofs of their properties through verified credentials 

Other parties can verify agent properties and make claims about their methods and results


Digital signature

Verified credentials 

Validation claim by third party

Role

See: http://purl.obolibrary.org/obo/CHEBI_50906

Definition "A role is particular behaviour which a material entity may exhibit."^^xsd:string



Activities


  • activity class (e.g. IPCC categories)
  • activity description including objective(s) 
  • location
  • start time
  • end time (possibly)
  • agent
  • input(s) (e.g. materials and energy; consumables and non-consumables)
  • process(es): a process links inputs to products and waste
  • output(s) product + waste
  • objective (experience, create, reduce, destroy, avoid, verify) (optional / not required in all instances)

* An audit is a special type of activity where the input is a claim and the output is an evaluation of that claim.

Ex ante: An agent asserts their intentions to act in a Projet Design Document (PDD) 

Ex post: An agent describe their actions in a Projet Design Document (PDD) 

The activity and its results and impacts are documented by the agent at intervals in a monitoring report (MR)

  • unique identifier

Consider a token for an activity that contains all the essential elements in column 1. Such a token must have a time limit and proof of life requirements (e.g. minimum process data feed to confirm it is ongoing)

NACE activity codes

IPCC

NAICS

ISIC

Environments
  • location and temportal extent (either objective or referential)
  • definition (in terms of parameters of interest)


States

  • metrics referring to parameters
  • type (actual [measured] or baseline [counterfactual])

*State as in environmental state (not political state)

Parameters/indicators for states

Parameters/indicators delivered by agents via PDDs and MRs

  • unique identifier
  • impact claim per state
Parameters
  • name
  • definition
  • unit of measure
  • rationale
  • calculation
  • credibility

(Emission factors are parameters, for example.)


  • unique identifier
Standards
  • name
  • author(s)
  • applicability - type of agent, type of activity, state
  • requirements (e.g. reporting requirements, calculation requirements)
  • version
  • method(s)
  • precision
  • accuracy / std error
  • emission factors (defaults)

  • unique identifier
Claims
  • agent 
  • activity
  • "before" state for every every environment and aspect of the state under consideration
  • "after" state for every every environment and aspect of the state under consideration
  • causal connection between activity and the resultant state (e.g. scope 1 (primary/secondary), scope 2 or scope 3)
  • standard followed


Epistemology 

We know about things through direct participation in them or through representations. 

For things we experience directly we do not need any further assurance that they are true. 

Protobuf implementation (example)

UML diagram (hosted on Lucidchart; login required)

Protos

Hedera Hashgraph Guardian implementation (example)

(TODO: add files)

Code resources

GitHub

TODOs and next steps:

  1. Add a definition and example to each of the classes in Protégé. Also do it on this page.
  2. For discussion: Where do we list the natural processes that lead to climate change? Should there be an event class? An event is like an activity but without the intention of a HUMAN agent. An accident is an event but it is not an activity. 
  3. Align the ontology with OWL specifications and syntax.
  4. Expand the second and third… n levels of the ontology, as necessary.
  5. Embed ontology into BFO and its extensions. Some useful resources: BFO 6-part video series. Perhaps check if we should not rather go with AFO.
  6. See if we can use any of these ontologies for the spatial classes: W3C, DBpedia 
  7. Can we / should we try to align our ontology with ISDA CDM?
  8. Develop tools for applying the ontology (see our GitHub repo for what has already been done).
  9. Get industry entities to test our ontology & tools. Possible testers:
    1. SAP (https://community.sap.com/topics/sustainability/climate21)
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