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

Forward-Port-Of: odoo/enterprise#96759

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

Forward-Port-Of: odoo/enterprise#96759

Purpose: The SICORE report is necessary for company to submit to the government monthly to comply with legal requirements since withholding was implemented for AR. The SICORE report is a tax report that provides a detailed overview of the withholdings performed in a given period. The user will also be able to export the report as a .txt file, containing formatted information about the earnings tax withholdings.

Specification (this specification can be found in the SICORE application of the SIAP application):
| No. | Desde | Hasta | Long | Tipo dato | Descripción                                         |
|-----|-------|-------|------|-----------|-----------------------------------------------------|
| 1   | 1     | 2     | 2    | Entero    | Código del comprobante                              |
| 2   | 3     | 12    | 10   | Fecha     | Fecha de emisión del comprobante (DD/MM/AAAA)       |
| 3   | 13    | 28    | 16   | Texto     | Número del comprobante                              |
| 4   | 29    | 44    | 16   | Decimal   | Importe del comprobante                             |
| 5   | 45    | 48    | 4    | Entero    | Código de impuesto                                  |
| 6   | 49    | 51    | 3    | Entero    | Código de régimen                                   |
| 7   | 52    | 52    | 1    | Entero    | Código de operación                                 |
| 8   | 53    | 66    | 14   | Decimal   | Base de cálculo                                     |
| 9   | 67    | 76    | 10   | Fecha     | Fecha de emisión de la retención                    |
| 10  | 77    | 78    | 2    | Entero    | Código de condición                                 |
| 11  | 79    | 79    | 1    | Entero    | Retención practicada a sujetos suspendidos según:   |
| 12  | 80    | 93    | 14   | Decimal   | Importe de la retención                             |
| 13  | 94    | 99    | 6    | Decimal   | Porcentaje de exclusión                             |
| 14  | 99    | 109   | 11   | Fecha     | Fecha de emisión del boletín                        |
| 15  | 110   | 111   | 2    | Entero    | Tipo de documento del retenido                      |
| 16  | 112   | 131   | 20   | Texto     | Número de documento del retenido                    |
| 17  | 132   | 145   | 14   | Entero    | Número certificado original                         |

task-4837110

Closes #86648

In this PR, we add the possibility to create a complete CSRD reporting tool, integrated with AI.
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. Our tool will guide the user towards the different steps of that specific report while using information they already have in Odoo (like scope 1,2 and 3 emissions, employee data, suppliers, clients or fleet).

The tool is divided in multiple steps:
- General: A complete description of the company (size, revenues, activity, etc) must be provided in order to give as much context as possible to the AI agent that will provide help and suggestions. To go to the next step, an action is available to generate relevant ESRS data points for the next step, and suggesting for each, some IROs (Impact, Risk, Opportunity) using AI generation.

- ESRS: List of all relevant ESRS data points and their IROs for our company. We can add, remove, modify this list as we please. To go to the next step, an action button is provided in order to generate Double Materiality Assessement (AI generation), it will generate scores.

- Materiality: List of relevant ESRS data points, their IROs and scores. The scores will help to know if a topic is material or not (useful to justify why it's the case in the report). There is also the possibility to ask stakeholders for reviews of those data points and score them, we will take the average of those score into account to compute the stakeholder score. A topic is considered as material if its 
`score >= (((impact_severity_score + financial_materiality_score) / 2) + stakeholder_score) / 2`
Again, another action button is added to go to the next step and generate Quantitative data

- Quantitative Data: Contains some interesting data about the company's emissions (scope 1, scope2, scope 3), HR related data (number of employees, pay gap, turnover rate, etc), environmental data, etc. It's interesting to mention this data in the final report.

- The last step is simply the CSRD report generation, integrated with AI suggestions given all the data and context previously given. The generated report will be created as Knowledge articles (Introduction, General Disclosures, Environmental Disclosures, Social Disclosures and Governance Disclosures).