Simple scalars may often have descriptive names, but I just wrote this:

my $standard={}; # the structure that contains all the standard info
                 # a hasref to
                 # title    => "standard title"
                 # dir      => standard directory (where the standard 
+page and graphics are)
                 # des      => designation            (802.11a-2000)
                 # norm_des => normalized designation (802_11_a_2000)
                 # def      => hasref { term => "html definition" }
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I found this kind of comment to be immensely useful several month later when I need to fix a bug (rare ;--) or to add features to the code (often!).

And yes, the data represents a view of a standard, hence its name, but there are many infos that can be stored about a standard, it helps to know exactly which one this data structure is providing.

BTW, while I agree that this structure could be an object, I don't think that the specific program I am working on requires OO. And in any case it is nice to have all the docs about the variable right where I declare it.