Central Scoreboard for Corporate Social Responsibility

cci-rsc Taxonomy

Central Scoreboard for Corporate Social Responsibility

Summary document

(corrected errata 2010-05-31)

Summary

This document summarizes the information relating to the cci-rsc Taxonomy of Central Scoreboard for Corporate Social Responsibility, property of the Asociación Española de Contabilidad y Administración de Empresas, AECA.

Status

This is a summary final document, circulation of which is open to all members of the working groups of the XBRL Association, and to any third parties who may have an interest in its use and implementation

Content

Summary1

Status1

Content2

Content of tables3

1Introduction3

1.1Ownership of the taxonomy3

1.2Organization of this document3

1.3Terminology specific to the taxonomy3

2Business requirements4

2.1Flexibility / Extensibility4

2.2Stability4

2.3Timing framework of the taxonomy4

2.4Facility of implementation4

3Summary of the taxonomy5

3.1 Structure of the Taxonomy5

3.2 Data model of the Taxonomy7

3.2.1 Model of the data dictionary7

3.2.2 Data model for the presentation linkbase8

3.2.3 Data model for the calculation linkbase8

3.2.4 Data model for the labels linkbase8

3.2.5 Data model for the references linkbase8

4Modularity9

5Tuples9

6Dimensions9

7Conventions for the naming of elements10

8Test of the taxonomy10

9Contingency plan10

10Summary of the guide for the implementation and use of the taxonomy10

11Summary of open topics10

Appendix A.Approval process11

Appendix B.Set of tests conducted11

Appendix C.References (not prescriptive)11

Appendix D.Intellectual property (not prescriptive)11

Appendix E.Acknowledgments (not prescriptive)11

Appendix F.Management of the document11

Appendix G.Dictionary of elements.12

Content of tables

Table 1. Terminology utilized in this document

1.Introduction

The cci-rsc Taxonomy provides technological support for the generation, transmission and processing of Reports on the Corporate Social Responsibility activities and situation of companies and all types of entity by means of the use of a Central Scoreboard of directly comparable indicators. The use of the taxonomy is intended to promote comparability between companies, to increase corporate transparency and research in the field of the Corporate Social Responsibility at the international level.

XBRL is an XML standard for the exchange of financial information.

1.1Ownership of the taxonomy

© This taxonomy has been created by the rsc taxonomies subgroup, of the XBRL Spain Association for the dissemination of technology standards, under mandate from the Asociación Española de Contabilidad y Administración de Empresas, AECA (the Spanish Association of Accounting and Business Administration ).

1.2Organization of this document

This document is organized as detailed in the list of Contents.

1.3Terminology specific to the taxonomy

The cci-rsc Taxonomy, in its design and production, and the present document as drafted, do not make use of terms that may be confused with those used for the XBRL specifications utilized. Detailed below are the concepts corresponding to the area of XBRL.

Table 1: Terminology utilized in this document.

2Business requirements

This taxonomy is based on compliance with the following business requirements.

• Flexibility - it will be possible to import and extended the taxonomy in an optimum way.
• Stability - the taxonomy will be provided in the form of a version that remains stable over time.

• Independence - the taxonomy does not depend directly on any national or international standard in the definition of its elements, although it utilizes them as external references.

2.1Flexibility / Extensibility

With respect to the policies for the extension of sub-taxonomies developed from the cci-rsc Taxonomy, consistency must be ensured between the general or "parent" taxonomy and the extensions, in such a way that the structure of common blocks of information is preserved, and that there is a guarantee that the new elements created or "extended" do not present contradictions or duplications.

The cci-rsc Working Sub-Group will have the competence to give approval to extensions of national character. The approval of extensions of private character will fall outside this process.

2.2Stability

The taxonomy will provide a stable platform for reporting information to users. The users will be responsible for adapting their internal systems to be able to send the information. To meet this requirement, the taxonomy must remain stable, without variations, over a time period of 12 months.

Within this time frame, the use of the XBRL advances foreseen in matters of Dimensions and Formulas is not contemplated.

2.3Time frame of the taxonomy

The taxonomy can be applied from the moment it is published. Because the cci-rsc Taxonomy is independent of national standards, this means that it will enjoy a period of applicability without substantial changes of at least 1.5 years, without prejudice to the possibility that the taxonomy may be updated from relevant feedback from the users, or by the modification of the international standards that have been used as reference.

2.4Facility of implementation

The world's leading firms periodically issue reports on Corporate Social Responsibility; hence XBRL can bring a degree of uniformity and will facilitate the processing, dissemination and comparability of the information.

3Summary of the taxonomy

In continuation a brief summary is presented of the metadata modeled in this taxonomy.

The taxonomy follows a non-modular tree structure, and in its construction it has not been necessary to provide dimensions.

The Discoverable Taxonomy Set consists of a list of three taxonomies that are presented below

(Figure 1) :

cci-rsc-2010-05-31.xsd: Taxonomy for Corporate Social Responsibility, according to the Central Scoreboard.

cci-rsc-ref-2010-05-31.xsd: Taxonomy containing the elements of legal reference that are employed in Corporate Social Responsibility.

3.1 Structure of the Taxonomy

An XBRL report with data from an actual Corporate Social Responsibility Report (rsc) constructed according to the proposed Central Scoreboard, will be validated against a set of two taxonomies consisting of theirschemas and linkbases; this set is designated the DTS ("Discoverable TaxonomySet"). These documents are XML files (.xml, .xsd):

• XML Schema File (.XSD files) cci-rsc-2010-05-31.xsd: The XML Schema File containing thedefinitions from the dictionary of the taxonomy's own elements.

• XBRL Linkbases (.XML files): “Linkbases” for:

o Labels cci-rsc-2010-05-31-label.xml(English and Spanish language), which are thesemantic denominations of the various concepts that comprise the Corporate Social Responsibility Report, they can be read by any normal user (not for a computer or application).

o References cci-rsc-2010-05-31-reference.xml, which are thereferences to the documentation in which business information corresponding to each concept of the Corporate Social Responsibility Report can be found.

o Presentation cci-rsc-2010-05-31-presentation.xml,which shows the hierarchical relationships existing between the various concepts that comprise the Corporate Social Responsibility report, giving a structured visualisation of the elements.

• XBRL Schemes

o xbrl-instance-2003-12-31.xsd

o xbrl-linkbase-2003-12-31.xsd

o xl-2003-12-31.xsd

o xlink-2003-12-31.xsd

o ref-2006-02-27.xsd

NOTE: the internal linkage between the taxonomies requires the presence

of the all the physical files (rsc schema and linkbases, and theschemas that define the XBRL specification) in the same directory as that of the

cci-rsc Taxonomy (cci-rsc-2010-05-31).

3.2 Data model of the Taxonomy

The rsc Taxonomy contains a dictionary of its own data consisting of 121elements (items and tuples) and 5 parts, plus 1706 elements that correspond to the rsc taxonomy.

This number of elements is sufficient to cover a complete report on Corporate Social Responsibility, according to the new framework of Central Scoreboard.

3.2.1. Model of the data dictionary

In the data dictionary,for each element or section, the definition can be found of:

• A semantic name of the concept. This name is composed of characters and will be the denomination, in the form of a label, which will be employed in the XBRL reports. The name is assigned uniquely to the space of names of thetaxonomy, so that different concepts cannot by chance have identical names.

• A metadatum identifier, which is defined uniquely, both for thedata dictionary and for the DTS. For this, a chain is employed that includes the prefix employed for the space of names.

• A data type. This defines the type of data that the label will include; for thisit will be possible to choose a data type defined in the space of types of theXBRL specification or one from the space defined by XML Schema.

• The state of aggregation. This characteristic is used to define whether the element is

considered on its own (an item) or together with other elements (a tuple).

• The state of definition. This indicates if the element has all the characteristics and types completely defined. If it is not complete, it is defined as an abstract element.

• Form of measurement. The value included in a label of a financial or CSR reportin XBRL can be considered as the measurement made at one moment in time or for

a specified period.

• Accounting considerations. It can be included, optionally, if the element is considered a credit or debit item in accounting terms. (In cci-rsc, the business elements do not require this information to be reflected).

3.2.2. Data model for the presentation linkbase

The presentation linkbase contains the relationships existing between the elements of the data dictionary, with the intention of enabling theelements grouped together by extended links to be represented hierarchically.

The design model employed in this taxonomy permits the demarcation of eachof the eight categories that comprise a Corporate Social Responsibility Report, together with their respective ramifications (Economic, Environmental and Social indicators).

3.2.3. Data model for the calculation linkbase

This taxonomy does not contain calculation relationships.

3.2.4. Data model for the labels linkbase

The labels linkbase contains the relationships between the elements of thedata dictionary and the external resources in defined therein.

In this case, the external resources are the semantic definitions of the report sections in a given language.

This linkbase employs the definition in English and Spanish for all the elements of the data dictionary corresponding to cci-rsc.

3.2.5. Data model for the references linkbase

The references linkbase contains the relationships between the elements of thedata dictionary and the documentary references of legal character.

The data model employed in the definition of a documentary position contains thefollowing elements:

• Presentation. This specifies the particular explanation of the variables needed to compose the indicators.

• Considerations. This reference reinforces the previous one with additional information.

•Reference. This relates certain cci-rsc elements with elements of the GRI-g3 and rsc taxonomies. The refereces are also completed by means of the Definition Linkbase, where general-special relationships were established between CCI elements and RSC elements.

4. Modularity

It has not been necessary to create different modules, due to the unique character of the Corporate Social Responsibility Report, independently of the fact that indicators of different nature (environment, employment, etc.) coexist within the report.

5. Tuples

In this taxonomy tuples are employed for each of the elements that comprise the report, giving the reporting organization the option of being able to report the value of the element or, in the event that the information is not available or not applicable, to specify the reasons for this.

6.Dimensions

The utilization of dimensions is not required.

7.Conventions for the naming of elements

The convention utilized is the "camel system" or L3C ("Label CamelCaseConcatenation"), without punctuation marks (text chain resulting from eliminating the spaces between words, prepositions, punctuation marks and capitalizing the first letter of each word).

Similarly, the rsc taxonomy respects the conventions of the FRTA (“FinancialReporting Taxonomies Architecture 1.0”) corresponding to XBRL 2.1 Recommendationcorrections 2005-04-25) for the nomenclature of elements.

8.Test of the taxonomy

The following tests have been conducted:

• Tests of conformity with the standards of XML 1.0.

Specific validation software has been employed, together with analysis and comparison with the standards defined by the W3C.

• Tests of conformity with the XBRL specification.

Various validators on the market have been employed, and a visual inspection has been made of thefiles in plain text (see "Software employed in the validations", below).

• Tests of arithmetic restrictions.

XBRL validation tests have been conducted against the arithmetic restrictions defined in the calculation linkbase.

• Tests of conformity with FRTA.

Tests of adaptation to theFRTA 1.0. recommendation have not been conducted, as this is not a taxonomy to represent financial information.

It has been confirmed that 100% of the elements of the taxonomy can be reported correctly.

9.Contingency plan

The production of such a plan has not been necessary.

10.Summary of the guide for the implementation and use of the taxonomy

Prospective users will be provided with open code software tools to enable them to compose the corresponding XBRL reports.

11.Summary of open topics

No topics remain open.

Appendix A.Approval process

Appendix B.Set of tests conducted

The tests are attached in the zipfile of the Taxonomy

Appendix C.References (not prescriptive)

Appendix D.Intellectual property (not prescriptive)

The property rights to the taxonomy are held by the Asociación Española de Contabilidad y Administración de Empresas, AECA, which authorizes its use by any interested user, provided AECA is notified of this use.

Appendix E.Acknowledgments (not prescriptive)

This document could not have been issued without decisive contributions from the following persons:

Appendix F.Management of the document

Appendix G.Dictionary of elements.

See document cci-en-es.xls, and Printouts folder.

cci-rscTaxonomy - Final Document - 2010-05-311