While SKOS certainly might be the best way to represent this information it does require more effort than I believe most will be willing to provide. Couldn't we start with a simple, practical, form for providing a data dictionary with another CSV file with 4 mandatory columns. DatasetName, FieldName, FieldValue or Code, ValueDefinition and an optional hyperlink. I think this is more common practice (well excepting the hyperlink).
DatasetName, FieldName, FieldValue, ValueDefinition, RelevantHyperlink
WHOTBburdenestimates, NULL, NULL, NULL, http://www.who.int/tb/country/data/download/en/
WHOTBburdenestimates, country, NULL, Country identification, http://www.iso.org/iso/home/standards/country_codes/iso-3166-1_decoding_table.htm
WHOTBburdenestimates, country, AF, Afghanistan,NULL
WHOTBburdenestimates, country, AL, Albania,NULL
WHOTBburdenestimates, source_mdr_new, DRS, drug resistance surveillance or survey,NULL
WHOTBburdenestimates, source_mdr_new, MOD, statistical model,NULL