GHGP, XBRL (eXtensible Business Reporting Language) Functionality for GHGP v3

### Problem description
[Draft Hedera Blueprint 8.13.25] “The urgency of climate change presents an undeniable imperative for businesses globally. Stakeholders, from investors and regulators to consumers and employees, are increasingly scrutinizing corporate environmental performance. This heightened demand for accountability coincides with the rapid maturation of Web 3.0 technologies, particularly Distributed Ledger Technology (DLT), which offers unprecedented opportunities for data integrity, transparency, and automation. Simultaneously, established digital reporting frameworks like XBRL (eXtensible Business Reporting Language) have proven their efficacy in standardizing and digitizing financial data.

By advocating for the synergistic adoption of DLT and XBRL, we envision a future where climate-related financial disclosures are not merely a compliance burden but a strategic asset. DLT, with its immutable and auditable record-keeping capabilities, can revolutionize the collection and provenance of environmental data, from carbon emissions to resource consumption. This ensures a higher degree of trust and verifiability than traditional methods. When integrated with XBRL, which provides a structured and machine-readable format for this data, organizations can achieve unparalleled efficiency in reporting.”

### Requirements
Functionality to automatically compile and format emissions data in XBRL.

### Definition of done
A digital taxonomy has been developed for GHGP v3 and functionality exists to automatically compile and format emissions data in XBRL

### Acceptance criteria
Taxonomy and XBRL functionality approved by GHG community members and other key stakeholders.