LOAN-169c - Extend environmental and sustainability related concepts to better reflect reporting and tracking requirements

[ElisaKendall]

Description

This includes adding a number of identifiers - for programs, projects, KPIs, and SPTs, as well as assessment boundaries to support more sophisticated project tracking requirements.

Fixes: #2076 / LOAN-169c

Checklist:

• [x] I'm familiar with the FIBO developer quide. My contribution meets all the requirements described there.
• [x] My contribution follows the principles of best practices for FIBO.
• [x] My changes have been reconciled with latest master and no merge conflicts remain.
• [x] This PR is related to exactly one issue. The issue is referenced by using a GitHub keyword such as "fixes", "closes", or "resolves".
• [x] Hygiene tests have been applied by a PR with "(WIP)" in title.
• [x] The issue has been tested locally using a reasoner (for ontology changes).