In this PR, we add the possibility to create and manage a complete CSRD/VSME report, integrated with AI, knowledge, survey and HR.

The Corporate Sustainability Reporting Directive (CSRD) is a legal framework in the EU that requires companies to report on their sustainability performance. It aims to standardize ESG reporting across the EU and make the information more comparable and reliable for investors and other stakeholders.
On the other hand, the Voluntary Sustainability Reporting for Micro and Small Enterprises (VSME) is a framework designed to support smaller companies in reporting on their sustainability performance. It encourages clear, comparable, and meaningful ESG disclosures while remaining proportionate to the size and capacity of the business.
Our reporting feature facilitates the steps involved in preparing a CSRD/VSME report by using the data we already have in Odoo, such as emissions (Scope 1, 2, 3), employee data, supplier and client information, or fleet metrics. As well as using AI to make suggestions, and integrating knowledge articles and surveys.

More precisely, the feature is composed of two main models:

- A new model (`esg.metric)` that is only used if the CSRD reporting is enabled (and only used in the context of CSRD reporting).
  It is linked to an ESRS data point (either Environmental, Social or Governance category) and can be of different types (Positive/Negative Impact, Risk or Opportunity).
  It is used to assess if a topic is material or not (Double Materiality Assessment), depending on the impact severity and financial severity scores. As well as scores obtained from the stakeholder reviews (we get those scores from surveys that have been completed, the surveys are sent with the action "Stakeholder Review").
  To help the user to create relevant metrics, we added an AI feature allowing to generate suggestions of metrics. Provided that the user gives a description of the company (size, revenues, activity, etc) to give as much context as possible to the AI prompt (see action "AI Suggest").

- A new model (`esg.report`) where you can specify the type of the report (CSRD or VSME), the dates (reporting date and base reference date), and additional information about the company.
  Once created, the report is linked to a knowledge article that contains the template of a complete CSRD/VSME report that you can edit, fold/unfold sections, add content, etc.
  When printing it to PDF, a lot of information is automatically filled in (data about your employees, accounting data, etc), including the carbon report, dynamic tables. That is done by replacing placeholders from the knowledge article when generating the PDF (an appendix includes all available placeholders with a small explanation for each).
  For CSRD reports only, there is the ability to automatically fold/unfold the ESRS sections of the articles depending on whether the data points we get from the metrics are material or not (see action "Update Materiality").
  For VSME reports only, there is a "Basic Module + Comprehensive Module" type that will include additional sections (C1-C9). Note that you can also load them manually from the root article with the "Load Template" action.

task-5172829