@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix unece: <https://test.uncefact.org/vocabulary/> .

<https://test.uncefact.org/vocabulary/performance-metrics/biogenic-emissions> a skos:Concept ;
    skos:broader <https://test.uncefact.org/vocabulary/performance-metrics/greenhouse-gas-emissions> ;
    skos:definition "CO2 emissions from the combustion or biodegradation of biomass, reported separately from fossil-fuel emissions, in tonnes CO2."@en ;
    skos:inScheme <https://test.uncefact.org/vocabulary/performance-metrics/> ;
    skos:notation "01.08" ;
    skos:prefLabel "Biogenic Emissions"@en ;
    skos:scopeNote "GHG Protocol Land Sector and Removals Guidance; GRI 305-1."@en ;
    unece:aggregationMethod <https://test.uncefact.org/vocabulary/aggregation-type/sum> ;
    unece:allowedUnit <https://test.uncefact.org/vocabulary/unit-of-measure/TNE> ;
    unece:improvementDirection <https://test.uncefact.org/vocabulary/improvement-indicator/lower> .

<https://test.uncefact.org/vocabulary/performance-metrics/ghg-emissions-intensity> a skos:Concept ;
    skos:broader <https://test.uncefact.org/vocabulary/performance-metrics/greenhouse-gas-emissions> ;
    skos:definition "Greenhouse gas emissions per unit of economic output or physical activity, expressed as kg CO2e per unit of measure."@en ;
    skos:inScheme <https://test.uncefact.org/vocabulary/performance-metrics/> ;
    skos:notation "01.06" ;
    skos:prefLabel "GHG Emissions Intensity"@en ;
    skos:scopeNote "IFRS S2 para 29(b); ESRS E1-6; GRI 305-4."@en ;
    unece:aggregationMethod <https://test.uncefact.org/vocabulary/aggregation-type/weighted-average> ;
    unece:allowedUnit <https://test.uncefact.org/vocabulary/unit-of-measure/KGM> ;
    unece:improvementDirection <https://test.uncefact.org/vocabulary/improvement-indicator/lower> .

<https://test.uncefact.org/vocabulary/performance-metrics/ghg-reduction-progress> a skos:Concept ;
    skos:broader <https://test.uncefact.org/vocabulary/performance-metrics/greenhouse-gas-emissions> ;
    skos:definition "Percentage of committed GHG reduction target achieved, measured against a declared baseline year."@en ;
    skos:inScheme <https://test.uncefact.org/vocabulary/performance-metrics/> ;
    skos:notation "01.09" ;
    skos:prefLabel "GHG Reduction Target Progress"@en ;
    skos:scopeNote "IFRS S2 para 33; ESRS E1-4; SBTi Target Validation Protocol."@en ;
    unece:aggregationMethod <https://test.uncefact.org/vocabulary/aggregation-type/latest> ;
    unece:allowedUnit "P1" ;
    unece:improvementDirection <https://test.uncefact.org/vocabulary/improvement-indicator/higher> .

<https://test.uncefact.org/vocabulary/performance-metrics/product-carbon-footprint> a skos:Concept ;
    skos:broader <https://test.uncefact.org/vocabulary/performance-metrics/greenhouse-gas-emissions> ;
    skos:definition "Total lifecycle greenhouse gas emissions attributable to a single product unit, from raw material extraction through end-of-life, in kg CO2 equivalent."@en ;
    skos:inScheme <https://test.uncefact.org/vocabulary/performance-metrics/> ;
    skos:notation "01.07" ;
    skos:prefLabel "Product Carbon Footprint"@en ;
    skos:scopeNote "ISO 14067; EU PEF method; EU Battery Regulation Art. 7."@en ;
    unece:aggregationMethod <https://test.uncefact.org/vocabulary/aggregation-type/weighted-average> ;
    unece:allowedUnit <https://test.uncefact.org/vocabulary/unit-of-measure/KGM> ;
    unece:improvementDirection <https://test.uncefact.org/vocabulary/improvement-indicator/lower> .

<https://test.uncefact.org/vocabulary/performance-metrics/scope-1-ghg-emissions> a skos:Concept ;
    skos:broader <https://test.uncefact.org/vocabulary/performance-metrics/greenhouse-gas-emissions> ;
    skos:definition "Absolute GHG emissions from sources owned or controlled by the reporting entity, in tonnes CO2 equivalent."@en ;
    skos:inScheme <https://test.uncefact.org/vocabulary/performance-metrics/> ;
    skos:notation "01.01" ;
    skos:prefLabel "Scope 1 GHG Emissions"@en ;
    skos:scopeNote "IFRS S2 para 29(a); ESRS E1-6; GRI 305-1; GHG Protocol Scope 1."@en ;
    unece:aggregationMethod <https://test.uncefact.org/vocabulary/aggregation-type/sum> ;
    unece:allowedUnit <https://test.uncefact.org/vocabulary/unit-of-measure/TNE> ;
    unece:improvementDirection <https://test.uncefact.org/vocabulary/improvement-indicator/lower> .

<https://test.uncefact.org/vocabulary/performance-metrics/scope-2-ghg-emissions> a skos:Concept ;
    skos:broader <https://test.uncefact.org/vocabulary/performance-metrics/greenhouse-gas-emissions> ;
    skos:definition "Indirect GHG emissions from purchased electricity, steam, heating, and cooling consumed by the reporting entity, in tonnes CO2 equivalent."@en ;
    skos:inScheme <https://test.uncefact.org/vocabulary/performance-metrics/> ;
    skos:notation "01.02" ;
    skos:prefLabel "Scope 2 GHG Emissions"@en ;
    skos:scopeNote "IFRS S2 para 29(a); ESRS E1-6; GRI 305-2; GHG Protocol Scope 2."@en ;
    unece:aggregationMethod <https://test.uncefact.org/vocabulary/aggregation-type/sum> ;
    unece:allowedUnit <https://test.uncefact.org/vocabulary/unit-of-measure/TNE> ;
    unece:improvementDirection <https://test.uncefact.org/vocabulary/improvement-indicator/lower> .

<https://test.uncefact.org/vocabulary/performance-metrics/scope-3-downstream-emissions> a skos:Concept ;
    skos:broader <https://test.uncefact.org/vocabulary/performance-metrics/greenhouse-gas-emissions> ;
    skos:definition "Indirect GHG emissions occurring in the downstream value chain including product use, end-of-life treatment, and distribution, in tonnes CO2 equivalent."@en ;
    skos:inScheme <https://test.uncefact.org/vocabulary/performance-metrics/> ;
    skos:notation "01.04" ;
    skos:prefLabel "Scope 3 Downstream Emissions"@en ;
    skos:scopeNote "IFRS S2 para 29(a); ESRS E1-6; GRI 305-3; GHG Protocol Scope 3 categories 9–15."@en ;
    unece:aggregationMethod <https://test.uncefact.org/vocabulary/aggregation-type/sum> ;
    unece:allowedUnit <https://test.uncefact.org/vocabulary/unit-of-measure/TNE> ;
    unece:improvementDirection <https://test.uncefact.org/vocabulary/improvement-indicator/lower> .

<https://test.uncefact.org/vocabulary/performance-metrics/scope-3-upstream-emissions> a skos:Concept ;
    skos:broader <https://test.uncefact.org/vocabulary/performance-metrics/greenhouse-gas-emissions> ;
    skos:definition "Indirect GHG emissions occurring in the upstream value chain including purchased goods, transportation, and business travel, in tonnes CO2 equivalent."@en ;
    skos:inScheme <https://test.uncefact.org/vocabulary/performance-metrics/> ;
    skos:notation "01.03" ;
    skos:prefLabel "Scope 3 Upstream Emissions"@en ;
    skos:scopeNote "IFRS S2 para 29(a); ESRS E1-6; GRI 305-3; GHG Protocol Scope 3 categories 1–8."@en ;
    unece:aggregationMethod <https://test.uncefact.org/vocabulary/aggregation-type/sum> ;
    unece:allowedUnit <https://test.uncefact.org/vocabulary/unit-of-measure/TNE> ;
    unece:improvementDirection <https://test.uncefact.org/vocabulary/improvement-indicator/lower> .

<https://test.uncefact.org/vocabulary/performance-metrics/total-ghg-emissions> a skos:Concept ;
    skos:broader <https://test.uncefact.org/vocabulary/performance-metrics/greenhouse-gas-emissions> ;
    skos:definition "Sum of Scope 1, Scope 2, and Scope 3 greenhouse gas emissions, in tonnes CO2 equivalent."@en ;
    skos:inScheme <https://test.uncefact.org/vocabulary/performance-metrics/> ;
    skos:notation "01.05" ;
    skos:prefLabel "Total GHG Emissions"@en ;
    skos:scopeNote "IFRS S2 para 29; ESRS E1-6; GRI 305."@en ;
    unece:aggregationMethod <https://test.uncefact.org/vocabulary/aggregation-type/sum> ;
    unece:allowedUnit <https://test.uncefact.org/vocabulary/unit-of-measure/TNE> ;
    unece:improvementDirection <https://test.uncefact.org/vocabulary/improvement-indicator/lower> .

<https://test.uncefact.org/vocabulary/performance-metrics/greenhouse-gas-emissions> a skos:Concept ;
    skos:definition "Metrics for measuring, reporting, and reducing greenhouse gas emissions across all scopes, including absolute values, intensities, and reduction progress."@en ;
    skos:inScheme <https://test.uncefact.org/vocabulary/performance-metrics/> ;
    skos:narrower <https://test.uncefact.org/vocabulary/performance-metrics/biogenic-emissions>,
        <https://test.uncefact.org/vocabulary/performance-metrics/ghg-emissions-intensity>,
        <https://test.uncefact.org/vocabulary/performance-metrics/ghg-reduction-progress>,
        <https://test.uncefact.org/vocabulary/performance-metrics/product-carbon-footprint>,
        <https://test.uncefact.org/vocabulary/performance-metrics/scope-1-ghg-emissions>,
        <https://test.uncefact.org/vocabulary/performance-metrics/scope-2-ghg-emissions>,
        <https://test.uncefact.org/vocabulary/performance-metrics/scope-3-downstream-emissions>,
        <https://test.uncefact.org/vocabulary/performance-metrics/scope-3-upstream-emissions>,
        <https://test.uncefact.org/vocabulary/performance-metrics/total-ghg-emissions> ;
    skos:notation "01" ;
    skos:prefLabel "Greenhouse Gas Emissions"@en ;
    skos:scopeNote "IFRS S2 paras 29–36; ESRS E1; GRI 305; GHG Protocol Corporate Standard."@en ;
    skos:topConceptOf <https://test.uncefact.org/vocabulary/performance-metrics/> .