EMMO, the Elementary Multiperspective Material Ontology, is a foundational ontology expression of the common tenets and the general worldview at the core of applied sciences. It has been developed with the intent of providing a standard representational framework for materials modeling knowledge, while retaining a level of generality which makes it capable of being employed in any context to good results. EMMO is currently being formalized in First Order Logic with identity and W3C’s OWL 2 DL; a Mereo-Causal theory was developed specifically for the ontology.