BiodivRisk-Onto: An Ontology for Semantic Alignment of Biodiversity Risk Disclosure Frameworks
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BiodivRisk-Onto: An Ontology for Semantic Alignment of Biodiversity Risk Disclosure Frameworks

Release: 2026-07-13

Modified on: 2026-09-18
This version:
https://w3id.org/biodivrisK-onto/0.3.1
Latest version:
https://w3id.org/biodivrisK-onto
Previous version:
https://w3id.org/biodivrisK-onto/0.3.0
Revision:
0.3.1
Issued on:
Date issued
Authors:
Marcos Daniel Zárate, CESIMAR-CONICET, Puerto Madryn, Argentina
Source:
https://github.com/marcosdzarate/biorisk-ai/blob/main/ontology/biodivrisK-onto.owl
See also:
https://github.com/marcosdzarate/biorisk-ai
https://github.com/marcosdzarate/biorisk-ai/tree/main/ontology
Download serialization:
JSON-LD RDF/XML N-Triples TTL
License:
https://creativecommons.org/licenses/by/4.0/ License
Visualization:
Visualize with WebVowl
Cite as:
Marcos Daniel Zárate. BiodivRisk-Onto: An Ontology for Semantic Alignment of Biodiversity Risk Disclosure Frameworks. Revision: 0.3.1. Retrieved from: https://w3id.org/biodivrisK-onto/0.3.1
Provenance of this page
Ontology Specification

Abstract

BiodivRisk-Onto is an OWL 2 DL ontology for representing equivalence, subsumption, complementarity and incommensurability relations among TNFD, CSRD/ESRS E4, SBTN and GRI 101. Version 0.3.1 applies conservative framework alignments and documents 12 reproducible interoperability pairs.

Introduction back to ToC

The ontology supports machine-processable comparison of biodiversity-risk disclosure frameworks while preserving distinctions that cannot be translated without information loss. It was developed following the LOT methodology and validated through 15 competency questions. The natural-language questions and 17 executable SPARQL 1.1 query blocks, including a reproducibility control, are available in the [project repository](https://github.com/marcosdzarate/biorisk-ai/blob/main/ontology/competency-questions.md).

Namespace declarations

Table 1: Namespaces used in the document
bro<https://w3id.org/biodivrisK-onto#>
geosparql<http://www.opengis.net/ont/geosparql#>
obo<http://purl.obolibrary.org/obo/>
owl<http://www.w3.org/2002/07/owl#>
prov<http://www.w3.org/ns/prov#>
rdf<http://www.w3.org/1999/02/22-rdf-syntax-ns#>
rdfs<http://www.w3.org/2000/01/rdf-schema#>
schema<https://schema.org/>
skos<http://www.w3.org/2004/02/skos/core#>
terms<http://purl.org/dc/terms/>
vann<http://purl.org/vocab/vann/>
xml<http://www.w3.org/XML/1998/namespace>
xsd<http://www.w3.org/2001/XMLSchema#>

BiodivRisk-Onto: An Ontology for Semantic Alignment of Biodiversity Risk Disclosure Frameworks: Overview back to ToC

This ontology has the following classes and properties.

Classes

Object Properties

Data Properties

Annotation Properties

Named Individuals

BiodivRisk-Onto: An Ontology for Semantic Alignment of Biodiversity Risk Disclosure Frameworks: Description back to ToC

Version 0.3.1 — maintenance release replacing an unsupported cross-framework equivalence with skos:closeMatch and adding a reproducible interoperability-pair count.

Cross-reference for BiodivRisk-Onto: An Ontology for Semantic Alignment of Biodiversity Risk Disclosure Frameworks classes, object properties and data properties back to ToC

This section provides details for each class and property defined by BiodivRisk-Onto: An Ontology for Semantic Alignment of Biodiversity Risk Disclosure Frameworks.

Classes

Biodiversity Data Sourcec back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#BiodiversityDataSource

An open or proprietary data source used to obtain species occurrence, ecosystem integrity or water risk data during a LEAP assessment (e.g., GBIF, OBIS, ENCORE, Global Forest Watch, WRI Aqueduct, IBAT).
has super-classes
Entity c
is in range of
requires data from op
has members
ENCORE Tool ni, GBIF Occurrence Data ni, Global Forest Watch ni, OBIS Marine Data ni, WRI Aqueduct ni

Biomec back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#Biome

A major ecological zone characterized by distinctive climate, vegetation and biodiversity. Reuses ENVO biome concept (ENVO:00000428). In LAC, biomes are megadiverse and systematically under-sampled in GBIF/OBIS.
is in range of
affects biome op, operates in biome op
has members
Amazonia Biome ni, Atlantic Forest Biome ni, Cerrado Biome ni, Tropical Andes Biome ni

Countryc back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#Country

A sovereign country where a financial institution operates or has portfolio exposure.
has super-classes
Country c, Feature c
is in range of
operates in country op
has members
Brazil ni, Peru ni

Data Gapc back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#DataGap

A systematic absence or insufficiency of biodiversity occurrence data limiting the reliability of framework-based risk assessments in a given geographic area, taxonomic group or ecosystem type.
has sub-classes
Geographic Sampling Bias c, Taxonomic Sampling Bias c
is in domain of
affects biome op, affects framework op

Data Sufficiency Assessmentc back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#DataSufficiencyAssessment

An evaluation of whether available biodiversity data from sources such as GBIF and OBIS are sufficient to meet the information requirements of a given disclosure framework for a specific biome, sector and location. Quantifies data gaps arising from geographic and taxonomic sampling bias.
has super-classes
Activity c

Disclosure Frameworkc back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#DisclosureFramework

A regulatory or voluntary framework requiring organisations to assess and disclose their nature-related impacts, dependencies, risks and opportunities.
is in range of
affects framework op, applies framework op, assessed under op, covered by framework op, defined by op
has members
CSRD/ESRS E4 ni, GRI 101 ni, SBTN ni, TNFD ni

Disclosure Requirementc back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#DisclosureRequirement

A specific disclosure requirement within a framework, at the level of a recommended disclosure, datapoint or metric (e.g., TNFD Strategy D, ESRS E4-5, GRI 101-6).
is in range of
covers requirement op
has members
GRI 101-6 Protected Areas and KBA Disclosure Requirement ni, TNFD Strategy D ni

E N V O 00000428c back to ToC or Class ToC

IRI: http://purl.obolibrary.org/obo/ENVO_00000428

is equivalent to
Biome c

Economic Sectorc back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#Sector

An economic sector associated with potential impacts and dependencies on nature, classifiable under international standards such as GICS or SASB/SICS.
is in domain of
assessed under op, has sector classification op
is in range of
has portfolio sector op, prioritises sector op, priority sector op
has members
Agricultural Products Sector ni, Consumer Discretionary Sector ni, Consumer Staples Sector ni, Industrials Sector ni, Mining and Metals Sector ni, Utilities Sector ni

ESRS E4 Biodiversity-sensitive Areac back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#ESRSBiodiversitySensitiveArea

has super-classes
Framework Concept c, TNFD Priority Location c
has sub-classes
GRI 101 Operations in/adjacent to Protected Areas and KBAs c
is also defined as
named individual

ESRS E4 Double Materialityc back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#ESRSDoubleMateriality

has super-classes
Materiality Boundary c
is also defined as
named individual

ESRS E4 Land-use Change Datapointc back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#ESRSLandUseDatapoint

has super-classes
Metric c
is also defined as
named individual

ESRS E4 Material Impacts and Dependenciesc back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#ESRSMaterialImpactDependency

has super-classes
Framework Concept c
is also defined as
named individual

Financial Institutionc back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#FinancialInstitution

A bank, investment fund, insurance company or other financial institution whose portfolio exposure to nature-related risks is assessed through biodiversity risk frameworks.
has super-classes
Bank Or Credit Union c, Organization c
is in domain of
has portfolio sector op
has members
BNDES ni, Banco Bradesco ni, Caixa Econômica Federal ni, Itaú Unibanco ni, Santander Brasil ni, Santander Peru ni

Framework Conceptc back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#FrameworkConcept

A concept, disclosure requirement, indicator or metric defined within a disclosure framework. Subclasses represent specific concepts; individuals of this class are not intended.
has sub-classes
ESRS E4 Biodiversity-sensitive Area c, ESRS E4 Material Impacts and Dependencies c, GRI 101 Management Approach c, GRI 101 Operations in/adjacent to Protected Areas and KBAs c, Metric c, Priority Location c, SBTN Science-based Target (AR3T) c, TNFD Impacts and Dependencies on Nature c, TNFD Priority Location c
is in domain of
covered by framework op, defined by op

Geographic Sampling Biasc back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#GeographicSamplingBias

Systematic under-representation of species occurrences in GBIF/OBIS records for specific geographic regions.
has super-classes
Data Gap c
has members
Andean GBIF Data Gap ni, Cerrado GBIF Data Gap ni, LAC Geographic Sampling Bias ni

GRI 101 Management Approachc back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#GRIManagementApproach

has super-classes
Framework Concept c
is also defined as
named individual

GRI 101 Operations in/adjacent to Protected Areas and KBAsc back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#GRIOperationsAdjacentProtectedAreas

has super-classes
ESRS E4 Biodiversity-sensitive Area c, Framework Concept c
is also defined as
named individual

GRI Impact Materialityc back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#GRIImpactMateriality

has super-classes
Materiality Boundary c
is also defined as
named individual

Industrial Classification Standardc back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#IndustrialClassification

A standard system for classifying economic activities into sectors and subsectors (e.g., GICS, CNAE, CIIU, SASB/SICS). Different standards may not be mutually translatable without ambiguity.
is in domain of
has ambiguity op, mappable to op
is in range of
has sector classification op, mappable to op, uses classification op
has members
CIIU ni, CNAE ni, GICS ni, SASB SICS ni

Information Lossc back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#InformationLoss

The loss of material information that occurs when translating a disclosure or target from one framework to another under an incommensurability relationship. Complements bro:hasBridgingCondition by documenting what is lost, not just under what conditions the conversion is admissible.
is in domain of
source concept op, target concept op
is in range of
has information loss op
has members
CIIU to GICS Information Loss ni, CNAE to GICS Information Loss ni, ENCORE to GRI 101 Information Loss ni, SBTN MSA to GRI Management Approach Information Loss ni, SBTN Target to GRI Management Approach Conversion ni, TNFD to ESRS Materiality Information Loss ni

Internal Policyc back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#InternalPolicy

An organization's internal policy for managing environmental, social, climate or nature-related risks (e.g., an ESCC policy). May partially cover requirements of external disclosure frameworks.
is in domain of
covers requirement op
has members
Santander Peru ESCC Risk Policy ni

LEAP Assessmentc back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#LEAPAssessment

A structured assessment following the TNFD LEAP methodology (Locate, Evaluate, Assess, Prepare), conducted by an organization to identify and assess its nature-related dependencies, impacts, risks and opportunities. Connects the organization, frameworks applied, sectors evaluated, biomes, data sources and gaps identified.
has super-classes
Activity c
is in domain of
has evaluation result op, informs target setting op, requires data from op
is in range of
requires input from op
has members
CEBDS Brazil TNFD Locate Phase Pilot ni, Santander Peru LEAP L4 Assessment ni

Materiality Approachc back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#MaterialityApproach

A methodological approach for determining which nature-related impacts, risks and opportunities are material and must be disclosed. Different frameworks apply different approaches (financial, impact, or double materiality) that are not mutually equivalent.
has sub-classes
Qualitative Materiality Scale c, Quantitative Materiality Scale c

Materiality Boundaryc back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#MaterialityBoundary

The scope and criteria used by a framework to determine which impacts and financial effects are material and must be disclosed.
has sub-classes
ESRS E4 Double Materiality c, GRI Impact Materiality c, TNFD Enterprise-value Materiality c
is in range of
affects risk assessment op

Materiality Resultc back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#MaterialityResult

The output of a materiality assessment — a ranked or scored set of sectors, locations or impacts identified as material under a specific framework and approach.
is in domain of
has sector priority op, prioritises sector op
is in range of
has evaluation result op
has members
CEBDS Brazil Sector Heatmap Result ni

Metricc back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#Metric

A quantitative or semi-quantitative indicator expressed in specific units or using a defined measurement approach.
has super-classes
Framework Concept c
has sub-classes
ESRS E4 Land-use Change Datapoint c, SBTN Mean Species Abundance (MSA) c, TNFD Land/Freshwater/Ocean-use Change Metric c

Organizationc back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#Organization

An organization that applies one or more biodiversity risk disclosure frameworks to assess its nature-related dependencies, impacts, risks and opportunities.
has super-classes
Organization c
has sub-classes
Financial Institution c
is in domain of
applies framework op, operates in biome op, operates in country op, uses classification op

Physical Riskc back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#PhysicalRisk

A nature-related physical risk arising from the degradation of ecosystems or natural capital, including water stress, ecosystem collapse, loss of pollination, erosion or flooding. Corresponds to TNFD and ESRS physical risk category.
has sub-classes
Water Stress Risk c
is in domain of
affects risk assessment op

Portfolioc back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#Portfolio

A credit or investment portfolio of a financial institution, composed of assets across multiple economic sectors and geographic locations.

Priority Locationc back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#PriorityLocation

has super-classes
Framework Concept c
is also defined as
named individual

Qualitative Materiality Scalec back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#QualitativeMaterialityScale

A narrative or categorical approach to assessing materiality of nature-related impacts, without a fixed numerical scale (e.g., GRI 101 impact materiality approach).
has super-classes
Materiality Approach c
has members
GRI 101 Impact Materiality ni

Quantitative Materiality Scalec back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#QuantitativeMaterialityScale

A numerical scale used to score materiality of nature-related impacts and dependencies (e.g., ENCORE scale 3-9: very low=3, low=4.5, medium=6, high=7.5, very high=9).
has super-classes
Materiality Approach c
has members
ENCORE Quantitative Materiality Scale ni

SBTN Mean Species Abundance (MSA)c back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#SBTNMeanSpeciesAbundance

has super-classes
Metric c
is also defined as
named individual

SBTN Science-based Target (AR3T)c back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#SBTNAR3TTarget

has super-classes
Framework Concept c
is in domain of
requires input from op
is in range of
informs target setting op
has members
SBTN AR3T Science-based Target ni
is also defined as
named individual

Sector Priorityc back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#SectorPriority

A context-dependent ordered entry assigning an economic sector an ordinal position within a materiality result.
is in domain of
priority rank dp, priority sector op
is in range of
has sector priority op
has members
CEBDS Priority 1: Consumer Staples ni, CEBDS Priority 2: Consumer Discretionary ni, CEBDS Priority 3: Utilities ni, CEBDS Priority 4: Industrials ni

Semantic Ambiguityc back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#SemanticAmbiguity

A documented case of semantic ambiguity in the correspondence between two industrial classification standards, where a category in one standard maps to multiple non-equivalent categories in another, or vice versa.
is in range of
has ambiguity op
has members
CIIU to GICS Semantic Ambiguity ni, CNAE to GICS Semantic Ambiguity ni

Taxonomic Sampling Biasc back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#TaxonomicSamplingBias

Systematic over-representation of certain taxonomic groups (e.g. birds, vascular plants) in open biodiversity databases.
has super-classes
Data Gap c

TNFD Enterprise-value Materialityc back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#TNFDEnterpriseMateriality

has super-classes
Materiality Boundary c
is also defined as
named individual

TNFD Impacts and Dependencies on Naturec back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#TNFDImpactDependency

has super-classes
Framework Concept c
is also defined as
named individual

TNFD Land/Freshwater/Ocean-use Change Metricc back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#TNFDLandUseChangeMetric

has super-classes
Metric c
is also defined as
named individual

TNFD Priority Locationc back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#TNFDPriorityLocation

has super-classes
Framework Concept c
has sub-classes
ESRS E4 Biodiversity-sensitive Area c
is also defined as
named individual

Water Stress Riskc back to ToC or Class ToC

IRI: https://w3id.org/biodivrisK-onto#WaterStressRisk

Physical risk arising from insufficient availability or quality of freshwater resources, particularly relevant for mining and agricultural sectors in the Andes. Identified as material dependency in the Santander Peru LEAP assessment (L2).
has super-classes
Physical Risk c
has members
Andean Water Stress Risk ni

Object Properties

affects biomeop back to ToC or Object Property ToC

IRI: https://w3id.org/biodivrisK-onto#affectsBiome

Relates a biodiversity data gap to a biome whose assessment is affected by that gap.
has domain
Data Gap c
has range
Biome c

affects frameworkop back to ToC or Object Property ToC

IRI: https://w3id.org/biodivrisK-onto#affectsFramework

Relates a data gap to the framework(s) whose assessments are affected.
has domain
Data Gap c
has range
Disclosure Framework c

affects risk assessmentop back to ToC or Object Property ToC

IRI: https://w3id.org/biodivrisK-onto#affectsRiskAssessment

Relates a physical risk to the materiality boundary under which that risk is assessed.
has domain
Physical Risk c
has range
Materiality Boundary c

applies frameworkop back to ToC or Object Property ToC

IRI: https://w3id.org/biodivrisK-onto#appliesFramework

Relates an organization to a disclosure framework it applies or is subject to.
has domain
Organization c
has range
Disclosure Framework c

assessed underop back to ToC or Object Property ToC

IRI: https://w3id.org/biodivrisK-onto#assessedUnder

Relates a sector or portfolio to the disclosure framework under which it was assessed for materiality.
has domain
Economic Sector c
has range
Disclosure Framework c

close Matchop back to ToC or Object Property ToC

IRI: http://www.w3.org/2004/02/skos/core#closeMatch

complementsop back to ToC or Object Property ToC

IRI: https://w3id.org/biodivrisK-onto#complements

Two framework concept classes that address distinct, jointly-required facets of one assessment. Licenses composition of evidence, not substitution. Symmetric.

has characteristics: symmetric

has domain
Class c
has range
Class c

covered by frameworkop back to ToC or Object Property ToC

IRI: https://w3id.org/biodivrisK-onto#coveredByFramework

Relates a framework concept to the frameworks that include or address it.
has domain
Framework Concept c
has range
Disclosure Framework c

covers requirementop back to ToC or Object Property ToC

IRI: https://w3id.org/biodivrisK-onto#coversRequirement

Relates an internal policy to the disclosure requirements of external frameworks that it partially or fully covers.
has domain
Internal Policy c
has range
Disclosure Requirement c

defined byop back to ToC or Object Property ToC

IRI: https://w3id.org/biodivrisK-onto#definedBy

Relates a framework concept class to the framework that defines it.
has domain
Framework Concept c
has range
Disclosure Framework c

has ambiguityop back to ToC or Object Property ToC

IRI: https://w3id.org/biodivrisK-onto#hasAmbiguity

has domain
Industrial Classification Standard c
has range
Semantic Ambiguity c

has evaluation resultop back to ToC or Object Property ToC

IRI: https://w3id.org/biodivrisK-onto#hasEvaluationResult

has domain
LEAP Assessment c
has range
Materiality Result c

has information lossop back to ToC or Object Property ToC

IRI: https://w3id.org/biodivrisK-onto#hasInformationLoss

Documents what information is lost when converting between two incommensurable framework concepts.
has domain
Class c
has range
Information Loss c

has portfolio sectorop back to ToC or Object Property ToC

IRI: https://w3id.org/biodivrisK-onto#hasPortfolioSector

Relates a financial institution to an economic sector represented in its credit or investment portfolio.
has domain
Financial Institution c
has range
Economic Sector c

has sector classificationop back to ToC or Object Property ToC

IRI: https://w3id.org/biodivrisK-onto#hasSectorClassification

has domain
Economic Sector c
has range
Industrial Classification Standard c

has sector priorityop back to ToC or Object Property ToC

IRI: https://w3id.org/biodivrisK-onto#hasSectorPriority

Relates a materiality result to an ordered sector-priority entry.
has domain
Materiality Result c
has range
Sector Priority c

incommensurable withop back to ToC or Object Property ToC

IRI: https://w3id.org/biodivrisK-onto#incommensurableWith

Two framework concept classes for which no truth-preserving mapping exists due to different measurement units, materiality boundaries or epistemic commitments. Every assertion MUST carry bro:hasBridgingCondition. Symmetric.

has characteristics: symmetric

has domain
Class c
has range
Class c

informs target settingop back to ToC or Object Property ToC

IRI: https://w3id.org/biodivrisK-onto#informsTargetSetting

A directed property: the output of a LEAP assessment informs the science-based target-setting process of SBTN AR3T.
has domain
LEAP Assessment c
has range
SBTN Science-based Target (AR3T) c
is inverse of
requires input from op

mappable toop back to ToC or Object Property ToC

IRI: https://w3id.org/biodivrisK-onto#mappableTo

A lossy correspondence between two industrial classification standards requiring manual effort and producing semantic ambiguity.
has domain
Industrial Classification Standard c
has range
Industrial Classification Standard c

operates in biomeop back to ToC or Object Property ToC

IRI: https://w3id.org/biodivrisK-onto#operatesInBiome

has domain
Organization c
has range
Biome c

operates in countryop back to ToC or Object Property ToC

IRI: https://w3id.org/biodivrisK-onto#operatesInCountry

has domain
Organization c
has range
Country c

prioritises sectorop back to ToC or Object Property ToC

IRI: https://w3id.org/biodivrisK-onto#prioritisesSector

has domain
Materiality Result c
has range
Economic Sector c

priority sectorop back to ToC or Object Property ToC

IRI: https://w3id.org/biodivrisK-onto#prioritySector

Identifies the economic sector represented by an ordered sector-priority entry.
has domain
Sector Priority c
has range
Economic Sector c

requires data fromop back to ToC or Object Property ToC

IRI: https://w3id.org/biodivrisK-onto#requiresDataFrom

has domain
LEAP Assessment c
has range
Biodiversity Data Source c

requires input fromop back to ToC or Object Property ToC

IRI: https://w3id.org/biodivrisK-onto#requiresInputFrom

A directed property: SBTN AR3T target setting requires location and materiality data produced by a TNFD LEAP assessment.
has domain
SBTN Science-based Target (AR3T) c
has range
LEAP Assessment c
is inverse of
informs target setting op

source conceptop back to ToC or Object Property ToC

IRI: https://w3id.org/biodivrisK-onto#sourceConcept

Identifies the source concept in a directed lossy conversion.
has domain
Information Loss c
has range
Class c

target conceptop back to ToC or Object Property ToC

IRI: https://w3id.org/biodivrisK-onto#targetConcept

Identifies the target concept in a directed lossy conversion.
has domain
Information Loss c
has range
Class c

uses classificationop back to ToC or Object Property ToC

IRI: https://w3id.org/biodivrisK-onto#usesClassification

has domain
Organization c
has range
Industrial Classification Standard c

Data Properties

priority rankdp back to ToC or Data Property ToC

IRI: https://w3id.org/biodivrisK-onto#priorityRank

The one-based ordinal position of a sector within a materiality result.
has domain
Sector Priority c
has range
positive Integer

Annotation Properties

affiliationap back to ToC or Annotation Property ToC

IRI: https://schema.org/affiliation

alt Labelap back to ToC or Annotation Property ToC

IRI: http://www.w3.org/2004/02/skos/core#altLabel

createdap back to ToC or Annotation Property ToC

IRI: http://purl.org/dc/terms/created

creatorap back to ToC or Annotation Property ToC

IRI: http://purl.org/dc/terms/creator

definitionap back to ToC or Annotation Property ToC

IRI: http://www.w3.org/2004/02/skos/core#definition

descriptionap back to ToC or Annotation Property ToC

IRI: http://purl.org/dc/terms/description

has bridging conditionap back to ToC or Annotation Property ToC

IRI: https://w3id.org/biodivrisK-onto#hasBridgingCondition

Documents the explicit assumption under which a lossy approximation between two incommensurable concepts is admissible. Required on every bro:incommensurableWith assertion.

licenseap back to ToC or Annotation Property ToC

IRI: http://purl.org/dc/terms/license

modifiedap back to ToC or Annotation Property ToC

IRI: http://purl.org/dc/terms/modified

nameap back to ToC or Annotation Property ToC

IRI: https://schema.org/name

noteap back to ToC or Annotation Property ToC

IRI: http://www.w3.org/2004/02/skos/core#note

pref Labelap back to ToC or Annotation Property ToC

IRI: http://www.w3.org/2004/02/skos/core#prefLabel

preferred Namespace Prefixap back to ToC or Annotation Property ToC

IRI: http://purl.org/vocab/vann/preferredNamespacePrefix

preferred Namespace Uriap back to ToC or Annotation Property ToC

IRI: http://purl.org/vocab/vann/preferredNamespaceUri

titleap back to ToC or Annotation Property ToC

IRI: http://purl.org/dc/terms/title

unitap back to ToC or Annotation Property ToC

IRI: https://w3id.org/biodivrisK-onto#unit

Unit of measurement associated with a metric.

urlap back to ToC or Annotation Property ToC

IRI: https://schema.org/url

Named Individuals

Agricultural Products Sectorni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#AgriculturalProductsSector

belongs to
Economic Sector c
has facts
assessed under op TNFD ni
has sector classification op GICS ni

Amazonia Biomeni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#Amazonia

Largest tropical rainforest biome globally. Under-sampled in GBIF particularly for invertebrates and cryptic taxa. Relevant to both Santander Peru and CEBDS Brazil cases.
belongs to
Biome c

Andean GBIF Data Gapni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#AndeanDataGap

Documented under-sampling of species occurrence records in GBIF for the tropical Andes biome, including Peru. Bias towards roads, cities and protected area boundaries. Leads to false negatives in TNFD priority-location screening. Empirically documented in Santander Peru LEAP L3-L4 assessment.
belongs to
Geographic Sampling Bias c
has facts
affects biome op Tropical Andes Biome ni
affects framework op CSRD/ESRS E4 ni
affects framework op TNFD ni

Andean Water Stress Riskni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#AndeanWaterStressRisk

Physical risk from insufficient freshwater availability in Andean mining and agricultural operations in Peru. Identified as a material dependency in Santander Peru LEAP L2: groundwater use and protection against flooding were the most material ecosystem service dependencies. High water stress zones identified via WRI Aqueduct in LEAP L4.
belongs to
Water Stress Risk c
has facts
affects risk assessment op TNFD Enterprise-value Materiality ni

Atlantic Forest Biomeni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#AtlanticForest

Critical biodiversity hotspot — less than 29% of original cover remains. Among the most threatened biomes in the world. Relevant to CEBDS Brazil case.
belongs to
Biome c
has facts
alt Label ap "Mata Atlântica"@pt

Banco Bradesconi back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#Bradesco

belongs to
Financial Institution c
has facts
applies framework op TNFD ni
operates in country op Brazil ni
uses classification op CNAE ni
url ap https://www.bradesco.com.br ep

BNDESni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#BNDES

belongs to
Financial Institution c
has facts
applies framework op TNFD ni
operates in country op Brazil ni
uses classification op CNAE ni
pref Label ap "Banco Nacional de Desenvolvimento Econômico e Social"@en
url ap https://www.bndes.gov.br ep

Brazilni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#Brazil

Most megadiverse country globally, hosting 15-20% of world biodiversity across 6 biomes. Site of CEBDS TNFD pilot.
belongs to
Country c

Caixa Econômica Federalni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#Caixa

belongs to
Financial Institution c
has facts
applies framework op TNFD ni
operates in country op Brazil ni
uses classification op CNAE ni
url ap https://www.caixa.gov.br ep

CEBDS Brazil Sector Heatmap Resultni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#CEBDSHeatmapResult

Sectoral materiality ranking from the CEBDS Brazil LEAP pilot using ENCORE scores combined with loan volume and number of clients data. Priority order: 1st Consumer Staples, 2nd Consumer Discretionary, 3rd Utilities, 4th Industrials.
belongs to
Materiality Result c
has facts
has sector priority op CEBDS Priority 1: Consumer Staples ni
has sector priority op CEBDS Priority 2: Consumer Discretionary ni
has sector priority op CEBDS Priority 3: Utilities ni
has sector priority op CEBDS Priority 4: Industrials ni
prioritises sector op Consumer Discretionary Sector ni
prioritises sector op Consumer Staples Sector ni
prioritises sector op Industrials Sector ni
prioritises sector op Utilities Sector ni

CEBDS Brazil TNFD Locate Phase Pilotni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#CEBDSBrazilLocateAssessment

Collective piloting of the TNFD LEAP Locate phase by 5 Brazilian financial institutions coordinated by CEBDS and technically led by EY, September 2023–September 2024. Source: CEBDS/EY (2024).
belongs to
LEAP Assessment c
has facts
was Associated With op BNDES ni
was Associated With op Banco Bradesco ni
was Associated With op Caixa Econômica Federal ni
was Associated With op Itaú Unibanco ni
was Associated With op Santander Brasil ni
has evaluation result op CEBDS Brazil Sector Heatmap Result ni
informs target setting op SBTN AR3T Science-based Target ni
requires data from op ENCORE Tool ni
requires data from op GBIF Occurrence Data ni
requires data from op WRI Aqueduct ni

CEBDS Priority 1: Consumer Staplesni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#CEBDSPriority1ConsumerStaples

First-ranked sector in the CEBDS Brazil materiality heatmap.
belongs to
Sector Priority c
has facts
priority sector op Consumer Staples Sector ni
priority rank dp "1"^^positive Integer

CEBDS Priority 2: Consumer Discretionaryni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#CEBDSPriority2ConsumerDiscretionary

Second-ranked sector in the CEBDS Brazil materiality heatmap.
belongs to
Sector Priority c
has facts
priority sector op Consumer Discretionary Sector ni
priority rank dp "2"^^positive Integer

CEBDS Priority 3: Utilitiesni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#CEBDSPriority3Utilities

Third-ranked sector in the CEBDS Brazil materiality heatmap.
belongs to
Sector Priority c
has facts
priority sector op Utilities Sector ni
priority rank dp "3"^^positive Integer

CEBDS Priority 4: Industrialsni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#CEBDSPriority4Industrials

Fourth-ranked sector in the CEBDS Brazil materiality heatmap.
belongs to
Sector Priority c
has facts
priority sector op Industrials Sector ni
priority rank dp "4"^^positive Integer

Cerrado Biomeni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#Cerrado

Brazilian tropical savanna — global biodiversity hotspot under severe agricultural pressure. 67.7% increase in deforestation in 2023. Under-sampled in GBIF for its specific endemic species.
belongs to
Biome c

Cerrado GBIF Data Gapni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#CerradoDataGap

Documented under-sampling of species occurrence records in GBIF for the Cerrado biome, particularly invertebrates and endemic species. Documented in the CEBDS Brazil LEAP pilot as a challenge for L4 sensitive site identification.
belongs to
Geographic Sampling Bias c
has facts
affects biome op Cerrado Biome ni
affects framework op CSRD/ESRS E4 ni
affects framework op TNFD ni

CIIUni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#CIIU

UN international industrial classification used in Peru. Requires manual mapping to GICS/SASB for TNFD assessments.
belongs to
Industrial Classification Standard c
has facts
has ambiguity op CIIU to GICS Semantic Ambiguity ni
has information loss op CIIU to GICS Information Loss ni
incommensurable with op GICS ni
mappable to op GICS ni
mappable to op SASB SICS ni
note ap "CIIU (UN international classification used in Peru) does not map automatically to GICS or SASB/SICS sectors required for ENCORE-based TNFD assessments."@en
pref Label ap "Clasificación Industrial Internacional Uniforme"@en
has bridging condition ap "A lossy correspondence requires manual alignment of CIIU codes to GICS and SASB/SICS sectors, with documentation of ambiguous cases. Performed by Santander Peru during LEAP L1 scoping."@en

CIIU to GICS Information Lossni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#CIIUtoGICSInformationLoss

A CIIU-to-GICS conversion loses national classification detail and cannot preserve a bijective sector correspondence; multiple CIIU activities may collapse into one GICS sector and some activities require expert interpretation.
belongs to
Information Loss c
has facts
source concept op CIIU ni
target concept op GICS ni
has bridging condition ap "Manually align each CIIU code with the most representative GICS or SASB/SICS sector and document all ambiguous, multi-to-one and one-to-many correspondences."@en

CIIU to GICS Semantic Ambiguityni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#CIIUtoGICSAmbiguity

Documented semantic ambiguity in the CIIU-to-GICS/SASB mapping required for TNFD assessments in Peru. Peruvian CIIU categories require manual alignment with GICS and SASB/SICS sector definitions.
belongs to
Semantic Ambiguity c

CNAEni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#CNAE

Brazilian national industrial classification used by financial institutions for portfolio reporting. Requires manual mapping to GICS for TNFD/ENCORE assessments.
belongs to
Industrial Classification Standard c
has facts
has ambiguity op CNAE to GICS Semantic Ambiguity ni
has information loss op CNAE to GICS Information Loss ni
incommensurable with op GICS ni
mappable to op GICS ni
note ap "CNAE (Brazilian national classification) and GICS (international standard used by ENCORE/TNFD) do not maintain a bijective correspondence. Multiple CNAE codes may map to one GICS sector and vice versa, generating semantic ambiguity in sector-level materiality assessments."@en
pref Label ap "Classificação Nacional de Atividades Econômicas"@en
has bridging condition ap "A lossy correspondence is admissible when each CNAE code is manually mapped to the most representative GICS sector, with explicit documentation of multi-to-one and one-to-many correspondences. This mapping was performed by EY during the CEBDS Brazil LEAP pilot and required significant expert effort. The result is not automatically reversible."@en

CNAE to GICS Information Lossni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#CNAEtoGICSInformationLoss

A CNAE-to-GICS conversion loses Brazilian activity-code specificity and is not automatically reversible because the standards contain multi-to-one and one-to-many sector correspondences.
belongs to
Information Loss c
has facts
source concept op CNAE ni
target concept op GICS ni
has bridging condition ap "Manually map every CNAE code to the most representative GICS sector and explicitly record ambiguous and non-bijective correspondences."@en

CNAE to GICS Semantic Ambiguityni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#CNAEtoGICSAmbiguity

Documented semantic ambiguity in the CNAE-to-GICS mapping required for TNFD/ENCORE assessments. Brazilian CNAE categories do not maintain a bijective correspondence with GICS sectors — multiple CNAE codes may map to one GICS sector or vice versa. Required significant manual effort in the CEBDS Brazil pilot.
belongs to
Semantic Ambiguity c

Consumer Discretionary Sectorni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#ConsumerDiscretionarySector

belongs to
Economic Sector c
has facts
assessed under op TNFD ni
has sector classification op GICS ni

Consumer Staples Sectorni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#ConsumerStaplesSector

Companies involved in the production or sale of essential products, including food, beverages, tobacco, and hygiene products. Priority 1 in CEBDS Brazil heatmap.
belongs to
Economic Sector c
has facts
assessed under op TNFD ni
has sector classification op GICS ni
definition ap "Companies involved in the production or sale of essential products, including food, beverages, tobacco, and hygiene products. Priority 1 in CEBDS Brazil heatmap."@en

CSRD/ESRS E4ni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#ESRS_E4

belongs to
Disclosure Framework c
has facts
pref Label ap "European Sustainability Reporting Standard on Biodiversity and Ecosystems"@en
url ap https://www.efrag.org ep

ENCORE Quantitative Materiality Scaleni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#ENCOREMateriality

ENCORE scores impacts and dependencies on a numerical scale: very low=3, low=4.5, medium=6, high=7.5, very high=9. Used by TNFD for sector-level screening.
belongs to
Quantitative Materiality Scale c
has facts
has information loss op ENCORE to GRI 101 Information Loss ni
incommensurable with op GRI 101 Impact Materiality ni
note ap "ENCORE applies a quantitative composite scale (3-9) aggregating dependencies and impacts by production process. GRI 101 applies qualitative impact materiality requiring stakeholder-informed severity assessment. The two approaches operate at different epistemic levels and use incompatible measurement units."@en
has bridging condition ap "A lossy approximation is admissible if ENCORE sector scores are supplemented with qualitative stakeholder evidence meeting GRI 101 impact severity criteria. The numerical scale (3-9) cannot be directly compared with GRI qualitative thresholds without explicit bridging assumptions documented per sector."@en

ENCORE to GRI 101 Information Lossni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#ENCOREtoGRIInformationLoss

Converting ENCORE numerical sector scores to GRI 101 impact materiality loses the original 3–9 quantitative scale, production-process aggregation and direct comparability between scored dependencies and impacts.
belongs to
Information Loss c
has facts
source concept op ENCORE Quantitative Materiality Scale ni
target concept op GRI 101 Impact Materiality ni
has bridging condition ap "Supplement ENCORE scores with stakeholder evidence and severity criteria required by GRI 101; do not interpret the numerical thresholds as equivalent to qualitative materiality judgements."@en

ENCORE Toolni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#ENCOREData

Exploring Natural Capital Opportunities, Risks and Exposure — sector-level tool for screening nature-related impacts and dependencies. Uses a quantitative scale (3-9). Used in L2 by both Santander Peru and CEBDS Brazil.
belongs to
Biodiversity Data Source c
has facts
url ap https://encorenature.org ep

ESRS E4 Biodiversity-sensitive Areani back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#ESRSBiodiversitySensitiveArea

has facts
defined by op CSRD/ESRS E4 ni
is also defined as
class

ESRS E4 Double Materialityni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#ESRSDoubleMateriality

has facts
defined by op CSRD/ESRS E4 ni
has information loss op TNFD to ESRS Materiality Information Loss ni
incommensurable with op TNFD Enterprise-value Materiality ni
is also defined as
class

ESRS E4 Land-use Change Datapointni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#ESRSLandUseDatapoint

has facts
close Match op TNFD Land/Freshwater/Ocean-use Change Metric ni
defined by op CSRD/ESRS E4 ni
is also defined as
class

ESRS E4 Material Impacts and Dependenciesni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#ESRSMaterialImpactDependency

has facts
defined by op CSRD/ESRS E4 ni
is also defined as
class

GBIF Occurrence Datani back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#GBIFData

Global Biodiversity Information Facility — primary open source for terrestrial and freshwater species occurrence records. Exhibits geographic sampling bias in LAC: under-representation of Andes, Amazonia and Cerrado.
belongs to
Biodiversity Data Source c
has facts
url ap https://www.gbif.org ep

GICSni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#GICS

International sector classification used by ENCORE and TNFD for materiality assessment.
belongs to
Industrial Classification Standard c
has facts
has information loss op CIIU to GICS Information Loss ni
has information loss op CNAE to GICS Information Loss ni
incommensurable with op CIIU ni
incommensurable with op CNAE ni
pref Label ap "Global Industry Classification Standard"@en

Global Forest Watchni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#GlobalForestWatchData

Near real-time forest monitoring platform used by Santander Peru in LEAP L3/L4 to map protected areas and KBAs across Peru.
belongs to
Biodiversity Data Source c
has facts
url ap https://www.globalforestwatch.org ep

GRI 101ni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#GRI101

belongs to
Disclosure Framework c
has facts
pref Label ap "GRI 101: Biodiversity Standard 2024"@en
url ap https://www.globalreporting.org ep

GRI 101 Impact Materialityni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#GRI101ImpactMateriality

GRI 101 applies impact materiality: issues are material based on the significance of actual or potential impacts on people and the environment, assessed through stakeholder engagement and qualitative severity criteria.
belongs to
Qualitative Materiality Scale c
has facts
has information loss op ENCORE to GRI 101 Information Loss ni
incommensurable with op ENCORE Quantitative Materiality Scale ni

GRI 101 Operations in/adjacent to Protected Areas and KBAsni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#GRIOperationsAdjacentProtectedAreas

has facts
defined by op GRI 101 ni
is also defined as
class

GRI 101-6 Protected Areas and KBA Disclosure Requirementni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#GRIProtectedAreaKBA

GRI 101-6: disclosure of operations located in, adjacent to, or containing protected areas or Key Biodiversity Areas.
belongs to
Disclosure Requirement c
has facts
defined by op GRI 101 ni

GRI Impact Materialityni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#GRIImpactMateriality

has facts
defined by op GRI 101 ni
is also defined as
class

Industrials Sectorni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#IndustrialsSector

belongs to
Economic Sector c
has facts
assessed under op TNFD ni
has sector classification op GICS ni

Itaú Unibanconi back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#ItauUnibanco

belongs to
Financial Institution c
has facts
applies framework op TNFD ni
operates in country op Brazil ni
uses classification op CNAE ni
url ap https://www.itau.com.br ep

LAC Geographic Sampling Biasni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#LACGeographicBias

Systematic under-sampling of GBIF and OBIS records for key LAC biomes including the tropical Andes, Amazonia, the Cerrado and Caribbean marine ecosystems. Leads to false negatives in TNFD priority-location and ESRS E4 sensitive-area proximity screening.
belongs to
Geographic Sampling Bias c
has facts
affects biome op Amazonia Biome ni
affects biome op Atlantic Forest Biome ni
affects biome op Cerrado Biome ni
affects biome op Tropical Andes Biome ni
affects framework op CSRD/ESRS E4 ni
affects framework op GRI 101 ni
affects framework op SBTN ni
affects framework op TNFD ni

Mining and Metals Sectorni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#MiningAndMetalsSector

belongs to
Economic Sector c
has facts
assessed under op TNFD ni
has sector classification op GICS ni
alt Label ap "Materials (GICS)"@en

OBIS Marine Datani back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#OBISData

Ocean Biodiversity Information System — primary open source for marine species occurrence records. Under-representation of Caribbean marine ecosystems.
belongs to
Biodiversity Data Source c
has facts
url ap https://obis.org ep

Peruni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#Peru

Megadiverse country — one of 17 globally. Second largest copper producer worldwide. High Andean and Amazonian biodiversity with documented GBIF sampling gaps.
belongs to
Country c

Priority Locationni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#PriorityLocation

has facts
defined by op TNFD ni
is also defined as
class

Santander Brasilni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#SantanderBrasil

belongs to
Financial Institution c
has facts
applies framework op TNFD ni
operates in country op Brazil ni
uses classification op CNAE ni
url ap https://www.santander.com.br ep

Santander Peruni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#SantanderPeru

belongs to
Financial Institution c
has facts
applies framework op TNFD ni
has portfolio sector op Agricultural Products Sector ni
has portfolio sector op Mining and Metals Sector ni
operates in country op Peru ni
pref Label ap "Banco Santander Perú S.A."@en
url ap https://www.santander.com.pe ep

Santander Peru ESCC Risk Policyni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#SantanderPeruESCCPolicy

Santander Peru's Environmental, Social, Climate and Compliance (ESCC) risk management policy. Covers IUCN protected areas and Ramsar sites but does not extend to all TNFD sensitive location criteria (rapid ecosystem decline, high water stress).
belongs to
Internal Policy c
has facts
covers requirement op GRI 101-6 Protected Areas and KBA Disclosure Requirement ni

Santander Peru LEAP L4 Assessmentni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#SantanderPeruL4Assessment

Santander Peru's LEAP assessment conducted during Global Canopy's TNFD familiarisation programme in 2024, covering scoping and the full Locate phase (L1-L4). Source: Global Canopy & Santander Peru (2025).
belongs to
LEAP Assessment c
has facts
was Associated With op Santander Peru ni
informs target setting op SBTN AR3T Science-based Target ni
requires data from op ENCORE Tool ni
requires data from op Global Forest Watch ni
requires data from op WRI Aqueduct ni

SASB SICSni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#SASB_SICS

belongs to
Industrial Classification Standard c
has facts
pref Label ap "SASB Sustainable Industry Classification System"@en

SBTNni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#SBTN

belongs to
Disclosure Framework c
has facts
pref Label ap "Science Based Targets Network for Nature"@en
url ap https://sciencebasedtargetsnetwork.org ep

SBTN AR3T Science-based Targetni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#SBTNAR3TTargetInstance

A science-based target following the SBTN AR3T hierarchy (Avoid, Reduce, Restore, Transform), as applicable to financial institutions assessing their portfolio exposure to nature loss. Requires LEAP assessment outputs as input for geographic and sectoral target-setting.
belongs to
SBTN Science-based Target (AR3T) c
has facts
requires input from op CEBDS Brazil TNFD Locate Phase Pilot ni
requires input from op Santander Peru LEAP L4 Assessment ni

SBTN Mean Species Abundance (MSA)ni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#SBTNMeanSpeciesAbundance

has facts
covered by framework op SBTN ni
defined by op SBTN ni
has information loss op SBTN MSA to GRI Management Approach Information Loss ni
incommensurable with op GRI 101 Management Approach ni
is also defined as
class

SBTN MSA to GRI Management Approach Information Lossni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#SBTNMSAtoGRIInformationLoss

Converting Mean Species Abundance to a GRI management-approach disclosure loses the quantitative biodiversity-intactness value, reference condition, spatial model assumptions and the distinction between measured ecological state and organisational intent.
belongs to
Information Loss c
has facts
source concept op SBTN Mean Species Abundance (MSA) ni
target concept op GRI 101 Management Approach ni
has bridging condition ap "Any proxy conversion must derive MSA from documented footprint data and state explicitly that a GRI management approach does not imply a specific biodiversity-state outcome."@en

SBTN Science-based Target (AR3T)ni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#SBTNAR3TTarget

has facts
covered by framework op SBTN ni
defined by op SBTN ni
has information loss op SBTN Target to GRI Management Approach Conversion ni
incommensurable with op GRI 101 Management Approach ni
is also defined as
class

SBTN Target to GRI Management Approach Conversionni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#SBTNtargetToGRIConversion

Information loss documented when converting an SBTN science-based target (measurable, time-bound, science-grounded) to a GRI 101 management approach disclosure (qualitative, policy-level). Lost information includes: (1) quantitative target value, (2) scientific baseline, (3) time horizon commitment, (4) verifiability. Bridging condition: the GRI management approach must explicitly commit to SBTN-compatible targets with verified science-based baselines.
belongs to
Information Loss c
has facts
source concept op SBTN Science-based Target (AR3T) ni
target concept op GRI 101 Management Approach ni
has bridging condition ap "The GRI management approach must explicitly commit to measurable SBTN-compatible targets with defined timelines, verified science-based baselines and independent verification."@en

TNFDni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#TNFD

belongs to
Disclosure Framework c
has facts
pref Label ap "Taskforce on Nature-related Financial Disclosures"@en
url ap https://tnfd.global ep

TNFD Enterprise-value Materialityni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#TNFDEnterpriseMateriality

has facts
covered by framework op CSRD/ESRS E4 ni
defined by op TNFD ni
has information loss op TNFD to ESRS Materiality Information Loss ni
incommensurable with op ESRS E4 Double Materiality ni
is also defined as
class

TNFD Impacts and Dependencies on Natureni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#TNFDImpactDependency

has facts
close Match op ESRS E4 Material Impacts and Dependencies ni
complements op SBTN Science-based Target (AR3T) ni
covered by framework op CSRD/ESRS E4 ni
defined by op TNFD ni
is also defined as
class

TNFD Land/Freshwater/Ocean-use Change Metricni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#TNFDLandUseChangeMetric

has facts
covered by framework op CSRD/ESRS E4 ni
defined by op TNFD ni
is also defined as
class

TNFD Priority Locationni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#TNFDPriorityLocation

has facts
covered by framework op CSRD/ESRS E4 ni
defined by op TNFD ni
is also defined as
class

TNFD Strategy Dni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#TNFDStrategyD

TNFD recommended disclosure Strategy D: disclose the locations of assets and/or activities in direct operations and, where possible, upstream and downstream value chains that meet the criteria for priority locations.
belongs to
Disclosure Requirement c
has facts
defined by op TNFD ni

TNFD to ESRS Materiality Information Lossni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#TNFDtoESRSMaterialityInformationLoss

A TNFD enterprise-value assessment does not preserve the impact-materiality dimension required by ESRS double materiality; impacts on biodiversity that lack an immediate financial effect may therefore be omitted.
belongs to
Information Loss c
has facts
source concept op TNFD Enterprise-value Materiality ni
target concept op ESRS E4 Double Materiality ni
has bridging condition ap "Supplement the TNFD enterprise-value assessment with a distinct impact-materiality assessment covering actual and potential biodiversity impacts across operations and the value chain."@en

Tropical Andes Biomeni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#TropicalAndes

Biodiversity hotspot in the Andes mountains of Peru, Colombia, Ecuador and Bolivia. Under-sampled in GBIF: occurrence records biased towards roads and urban areas, with insufficient coverage of high-altitude species.
belongs to
Biome c

Utilities Sectorni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#UtilitiesSector

belongs to
Economic Sector c
has facts
assessed under op TNFD ni
has sector classification op GICS ni

WRI Aqueductni back to ToC or Named Individual ToC

IRI: https://w3id.org/biodivrisK-onto#WRIAqueductData

World Resources Institute water risk atlas — used in LEAP L4 to identify high physical water stress zones. Used by both case study institutions.
belongs to
Biodiversity Data Source c
has facts
url ap aqueduct ep

Legend back to ToC

c: Classes
op: Object Properties
dp: Data Properties
ni: Named Individuals
ep: External Properties

References back to ToC

Add your references here. It is recommended to have them as a list.
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Acknowledgments back to ToC

The authors would like to thank Silvio Peroni for developing LODE, a Live OWL Documentation Environment, which is used for representing the Cross Referencing Section of this document and Daniel Garijo for developing Widoco, the program used to create the template used in this documentation.