Multiple indicators are of interest in smart cities at different scales and for different stakeholders. In open environments, such as The Web, or when indicator information has to be interchanged across systems, contextual information (e.g., unit of measurement, measurement method) should be transmitted together with the data and the lack of such information might cause undesirable effects. Describing the data by means of ontologies increases interoperability among datasets and applications. However, methodological guidance is crucial during ontology development in order to transform the art of modeling in an engineering activity. In the current paper, we present a methodological approach for modelling data about Key Performance Indicators and their context with an application example of such guidelines
