How to allow users to discover concepts both by theme (e.g. Climate | Pollution | Human rights) and by aspect (e.g. Materiality Assessment | Strategy | Performance Measurement)

[mhoullier]

When they need to tag a report, issuers are often faced with the challenge of determining whether a disclosure in their report matches the definition of a taxonomy concept. Depending on the layout they chose for their report, they might think of their disclosure in different terms, and so if we want the discovery mechanism to work well, we may need more than one presentation network organised by standard.

How should we approach this issue?

[Corporatings]

In their draft taxonomy and request for feedback, the ISSB suggests that two sets of extended link roles (ELRs) and presentation links be created: one set with one ELR per standard, and one set with one ELR per aspect.

In the draft taxonomy, it looks like this:

The outline concept can be found either in the "Climate-related-disclosure" role (per standard), or in the "Risk management" role (per aspect).

[ojones20]

FASB proposed 'trait' mechanism might be interesting - or indeed the new Link Roles "property" and "propertyRef" (some degree of conceptual overlap there).

[ojones20]

see https://www.fasb.org/Page/ShowPdf?path=XBRL%20-%20ITC%20-%20Proposed%20Meta%20Model%20Relationships.pdf for the 'traits' proposal

[RevathyRamanan123]

A possible solution could be using references to specify themes as a key-value pair—two new ref roles. https://specifications.xbrl.org/registries/lrr-2.0/#role-property https://specifications.xbrl.org/registries/lrr-2.0/#role-propertyWithLang