esg-reporting - SKILL.md Agent Skill

name: esg-reporting description: > ESG and sustainability reporting framework advisory with materiality assessment and metric design. USE THIS SKILL when the user asks about ESG metrics, sustainability reporting, GRI, SASB, ISSB, IFRS S1/S2, TCFD, CDP, CSRD, ESRS, climate reporting, CSR reporting, greenhouse gas emissions, Scope 1/2/3, double materiality, climate risk, scenario analysis, ESG assurance readiness, or any engagement involving environmental, social, and governance disclosure. Produces framework comparisons, materiality assessments, metric designs, and reporting roadmaps mapped to recognized standards.

ESG Reporting Advisory

Required Inputs

Organization: Company name, industry, size (revenue, headcount), and geographic footprint
Reporting Objective: Regulatory compliance, voluntary disclosure, investor relations, stakeholder reporting, IPO preparation
Jurisdictions: Headquarters location, listing jurisdictions, and operational jurisdictions
Current ESG State: Existing disclosures, frameworks in use, maturity level
Stakeholder Audience: Investors, regulators, customers, employees, communities, rating agencies
Industry Sector: For sector-specific standard mapping (SASB industry, GRI sector standards)
Target Reporting Period: First reporting year and publication timeline
Known Focus Areas (optional): Climate, social, governance, or specific topics of concern

Execution Steps

1. ESG Framework Comparison

Framework	Full Name	Scope	Mandatory / Voluntary	Audience	Key Characteristics
GRI	Global Reporting Initiative	E, S, G	Voluntary (mandatory in some jurisdictions)	All stakeholders	Impact materiality; comprehensive topic coverage; modular standards (Universal, Sector, Topic)
SASB	Sustainability Accounting Standards Board	E, S, G	Voluntary (integrated into ISSB)	Investors	Financial materiality; industry-specific; 77 industry standards across 11 sectors
ISSB (IFRS S1 & S2)	International Sustainability Standards Board	E, S, G (S2: Climate)	Mandatory in adopting jurisdictions	Investors / Capital markets	Builds on TCFD and SASB; single global baseline; connected to financial statements
TCFD	Task Force on Climate-related Financial Disclosures	Climate (E)	Subsumed by ISSB; mandatory in some jurisdictions	Investors / Regulators	4 pillars: Governance, Strategy, Risk Management, Metrics & Targets; scenario analysis
CDP	Carbon Disclosure Project	Climate, Water, Forests	Voluntary (investor-driven)	Investors / Purchasers	Questionnaire-based; scoring A-D; aligned with TCFD; covers supply chain
EU CSRD / ESRS	Corporate Sustainability Reporting Directive / European Sustainability Reporting Standards	E, S, G	Mandatory (EU companies and qualifying non-EU)	All stakeholders	Double materiality; detailed topical standards (ESRS E1-E5, S1-S4, G1); assurance required

Framework Interoperability Map:

Reporting Need	Primary Framework	Supplementary Frameworks
Global investor disclosure	ISSB (IFRS S1 + S2)	SASB (industry metrics); TCFD (climate deep dive)
EU compliance	EU CSRD / ESRS	GRI (aligned); ISSB (interoperable)
Comprehensive stakeholder reporting	GRI	SASB (investor overlay); CDP (climate scoring)
Climate-specific disclosure	ISSB S2 / TCFD	CDP (questionnaire); GHG Protocol (methodology)
US voluntary disclosure	SASB + TCFD	GRI (stakeholder breadth); CDP (benchmarking)
IPO / Capital markets	ISSB + SASB	TCFD (climate narrative); GRI (stakeholder credibility)

2. Framework Selection Decision Criteria

Criterion	Weight	Assessment Questions
Regulatory Mandate	30%	Is ESG reporting legally required in the operating/listing jurisdictions? Which standards are mandated?
Stakeholder Expectations	20%	What do primary stakeholders (investors, customers, regulators) expect? Which frameworks do they reference?
Industry Norms	15%	What do peers and industry leaders report under? Which sector-specific standards exist?
Materiality Approach	15%	Is the priority financial materiality (investor-focused) or double materiality (all stakeholders)?
Data Availability	10%	What ESG data is currently collected? Which frameworks align with existing data infrastructure?
Resource Capacity	10%	What is the budget, team capacity, and timeline for ESG reporting build-out?

Decision Logic:

EU operations or listing --> CSRD/ESRS mandatory; GRI alignment recommended
Global capital markets focus --> ISSB S1/S2 as baseline; SASB for industry metrics
Broad stakeholder reporting --> GRI comprehensive; supplement with SASB/ISSB for investors
Climate-first approach --> TCFD/ISSB S2; CDP questionnaire for benchmarking
Resource-constrained --> Start with SASB industry standards (focused, investor-relevant); build toward ISSB

3. Double Materiality Assessment Methodology

Double materiality evaluates topics from two perspectives:

Impact Materiality (Inside-Out): The organization's actual or potential positive/negative impacts on people and the environment.

Financial Materiality (Outside-In): Sustainability matters that create or may create financial risks or opportunities for the organization.

Assessment Process:

Phase	Activities	Output
1. Topic Identification	Review GRI topic list, SASB industry standards, ESRS topical standards, peer disclosures, stakeholder input, media analysis, regulatory landscape	Long list of potential ESG topics (typically 20-40)
2. Stakeholder Engagement	Survey/interview key stakeholders (investors, employees, customers, community, regulators, board); weight by influence and legitimacy	Stakeholder priority scores per topic
3. Impact Assessment	For each topic: assess severity (scale, scope, irremediability) for negative impacts; scale and scope for positive impacts; likelihood if potential	Impact materiality score (1-5) per topic
4. Financial Assessment	For each topic: assess magnitude of financial effect (revenue, cost, asset value, cost of capital, liability); likelihood; time horizon	Financial materiality score (1-5) per topic
5. Materiality Determination	Plot topics on double materiality matrix; set thresholds for material topics; validate with management and board	Final material topics list; materiality matrix visualization
6. Prioritization	Rank material topics by combined score; identify topics requiring immediate disclosure vs. phased approach	Prioritized reporting roadmap

Double Materiality Scoring Matrix:

	Financial Materiality: Low (1-2)	Financial Materiality: Medium (3)	Financial Materiality: High (4-5)
Impact Materiality: High (4-5)	Material (Impact)	Material (Both)	Material (Both) - Priority
Impact Materiality: Medium (3)	Monitor	Material (evaluate threshold)	Material (Financial)
Impact Materiality: Low (1-2)	Not Material	Monitor	Material (Financial)

4. Environmental Metrics Framework

GHG Emissions (GHG Protocol Aligned):

Scope	Definition	Typical Sources	Measurement Method	Data Sources
Scope 1	Direct emissions from owned/controlled sources	Stationary combustion (boilers, furnaces); mobile combustion (fleet vehicles); process emissions; fugitive emissions (refrigerants, leaks)	Fuel consumption x emission factor; direct measurement (CEMS); engineering calculations	Fuel purchase records; fleet logs; refrigerant logs; process data
Scope 2	Indirect emissions from purchased energy	Purchased electricity; purchased steam, heating, cooling	Location-based: grid average emission factor; Market-based: contractual instruments (RECs, PPAs, supplier-specific factors)	Utility bills; energy certificates; supplier emission data
Scope 3	All other indirect emissions in value chain	15 categories per GHG Protocol: purchased goods/services, capital goods, fuel-and-energy, upstream transport, waste, business travel, employee commuting, upstream leased assets, downstream transport, processing, use of sold products, end-of-life, downstream leased assets, franchises, investments	Spend-based; activity-based; supplier-specific; hybrid	Procurement data; travel records; waste manifests; supplier surveys; LCA databases

Scope 3 Category Prioritization:

Category	Typical Relevance	Data Availability	Recommended Approach
1. Purchased Goods & Services	High (most companies)	Medium	Spend-based initially; migrate to supplier-specific
2. Capital Goods	Medium	Medium	Spend-based
3. Fuel & Energy (not Scope 1/2)	Medium	High	Activity-based (well-to-tank factors)
4. Upstream Transportation	Medium-High	Medium	Distance-based or spend-based
5. Waste in Operations	Low-Medium	High	Waste-type-specific emission factors
6. Business Travel	Medium	High	Distance-based (airline/hotel data)
7. Employee Commuting	Low-Medium	Low	Survey + assumptions
8. Upstream Leased Assets	Varies	Medium	Energy consumption data from landlords
9-15. Downstream categories	Varies by industry	Low-Medium	Prioritize by magnitude; use screening first

Other Environmental Metrics:

Category	Key Metrics	Standard Reference	Units
Energy	Total energy consumption; renewable energy percentage; energy intensity	GRI 302; ESRS E1; ISSB S2	MWh, GJ; %; MWh per $M revenue
Water	Total water withdrawal; consumption; discharge; water-stressed areas	GRI 303; ESRS E3; SASB (sector)	Megaliters; % from stressed areas
Waste	Total waste generated; diverted from disposal; hazardous waste	GRI 306; ESRS E5; SASB (sector)	Metric tons; diversion rate %
Biodiversity	Operations in/near protected areas; habitat impact; remediation	GRI 304; ESRS E4; TNFD	Area (hectares); species impact count
Pollution	Air pollutants (NOx, SOx, PM); water pollutants; spills	GRI 305/306; ESRS E2	Metric tons; number/volume of spills

5. Social Metrics Framework

Category	Key Metrics	Standard Reference	Data Sources
Workforce Diversity	Gender ratio by level; ethnic/racial diversity; pay equity ratio; age distribution	GRI 405; ESRS S1; SASB	HRIS data; EEO-1 (US); pay analysis
Health & Safety	TRIR (Total Recordable Incident Rate); LTIR (Lost Time Incident Rate); fatalities; near misses	GRI 403; ESRS S1; SASB	Safety management system; OSHA logs
Labor Practices	Turnover rate; living wage coverage; collective bargaining %; training hours per employee	GRI 401/402/404; ESRS S1	HRIS; payroll; training records
Human Rights	Due diligence process; salient human rights issues; remediation mechanisms	GRI 407-412; ESRS S1-S4; UN Guiding Principles	Supply chain audits; grievance data
Community Impact	Local hiring %; community investment; social impact programs	GRI 413; ESRS S3	CSR program data; donation records
Data Privacy & Security	Data breaches; privacy complaints; GDPR/CCPA compliance	GRI 418; SASB (tech/finance)	Incident logs; compliance records
Supply Chain	Supplier social assessments; new suppliers screened; high-risk suppliers	GRI 414; ESRS S2	Procurement data; audit results

Formulas for Key Social Metrics:

TRIR = (Number of recordable incidents x 200,000) / Total hours worked
LTIR = (Number of lost-time incidents x 200,000) / Total hours worked
Gender Pay Gap = (Median male pay - Median female pay) / Median male pay x 100
Voluntary Turnover Rate = Voluntary separations / Average headcount x 100

6. Governance Metrics Framework

Category	Key Metrics	Standard Reference
Board Composition	Independence ratio; gender diversity; age/tenure diversity; ESG expertise; meeting attendance	GRI 405; ESRS G1; ISSB S1
Ethics & Integrity	Code of conduct coverage; ethics training completion; whistleblower reports; confirmed incidents; anti-corruption policy	GRI 205/206; ESRS G1
Risk Management	ESG risk integration in ERM; climate risk governance; emerging risk identification	TCFD Governance pillar; ISSB S1; ESRS G1
Executive Compensation	ESG metric linkage to compensation; pay ratio (CEO to median employee); clawback provisions	GRI 2-19/2-20; ESRS S1
Tax Transparency	Country-by-country reporting; effective tax rate; tax governance policy	GRI 207; ESRS G1
Lobbying & Political	Political contributions; lobbying expenditure; trade association memberships	GRI 415; SASB (sector-specific)

7. GHG Emissions Measurement Methodology

Step-by-Step Calculation Process:

Step	Activity	Detail
1	Define organizational boundary	Operational control approach (recommended) or equity share approach
2	Define operational boundary	Identify all Scope 1, 2, and 3 emission sources
3	Collect activity data	Fuel consumption (liters, m3); electricity (kWh); distance traveled (km); spend ($)
4	Select emission factors	Source hierarchy: supplier-specific > regional > national > global default
5	Calculate emissions	Activity data x Emission factor = tCO2e (include CO2, CH4, N2O, HFCs, PFCs, SF6, NF3)
6	Apply GWP values	Use IPCC AR5 or AR6 Global Warming Potentials (100-year)
7	Aggregate and report	By scope, by source, by gas; absolute and intensity metrics

Emission Factor Sources (Priority Order):

Supplier-specific data (highest accuracy)
EPA Emission Factors Hub (US operations)
DEFRA Conversion Factors (UK/international)
IEA Emission Factors (electricity by country)
Ecoinvent / GaBi (life cycle databases for Scope 3)
EEIO models (spend-based Scope 3 screening)

Scope 2 Dual Reporting Requirement (GHG Protocol):

Method	Calculation	When to Use
Location-based	Electricity consumed x grid average emission factor	Always required; reflects physical emissions
Market-based	Electricity consumed x contractual instrument factor	Always required if available; reflects procurement choices

8. Climate Risk Assessment (TCFD / ISSB S2)

Physical Risks:

Risk Type	Time Horizon	Examples	Financial Impact Channels
Acute	Short-medium term	Extreme weather (hurricanes, floods, wildfires); heat waves; storms	Asset damage; business interruption; supply chain disruption; insurance cost
Chronic	Medium-long term	Sea level rise; sustained temperature increase; precipitation pattern changes; water stress	Asset impairment; relocation costs; reduced agricultural yield; infrastructure investment

Transition Risks:

Risk Type	Time Horizon	Examples	Financial Impact Channels
Policy & Legal	Short-medium term	Carbon pricing; emissions regulations; disclosure mandates; litigation	Compliance costs; carbon tax liability; legal expenses; stranded assets
Technology	Medium term	Shift to renewables; energy storage advances; low-carbon alternatives	Capex for technology transition; write-down of legacy technology; competitive displacement
Market	Short-long term	Changing consumer preferences; commodity price shifts; market access restrictions	Revenue reduction; input cost volatility; market share loss
Reputation	Short-medium term	Stakeholder concern; greenwashing allegations; ESG rating downgrades	Brand value erosion; talent attraction; customer defection; cost of capital

Climate Opportunity Categories:

Resource efficiency (energy, water, waste reduction)
Energy source (shift to low-carbon; distributed generation)
Products and services (low-carbon offerings; climate solutions)
Markets (access to new markets; government incentives)
Resilience (supply chain diversification; adaptive capacity)

9. Scenario Analysis Methodology

Standard Climate Scenarios:

Scenario	Temperature Outcome	Key Assumptions	Source
1.5 degrees C (Net Zero 2050)	Limit warming to 1.5 degrees C	Aggressive carbon pricing ($100-250/tCO2 by 2030); rapid energy transition; significant policy intervention	IEA NZE; NGFS Net Zero 2050
2 degrees C (Below 2 degrees)	Limit warming to below 2 degrees C	Moderate carbon pricing ($50-150/tCO2 by 2030); gradual transition; some policy delay	IEA APS; NGFS Below 2 degrees
3+ degrees C (Current Policies)	2.5-3+ degrees C warming	Current policies only; limited additional action; higher physical risk	IEA STEPS; NGFS Current Policies
4 degrees C (Hot House World)	4+ degrees C warming	No additional climate action; extreme physical impacts; tipping points	NGFS Hot House World

Scenario Analysis Process:

Phase	Activities	Output
1. Select scenarios	Choose minimum 2 scenarios (one transition-risk-heavy, one physical-risk-heavy)	Scenario definitions with key parameters
2. Identify impacts	Map scenario parameters to business-specific impacts (by business unit, geography, value chain)	Impact assessment per scenario
3. Quantify exposure	Financial modeling of impacts: revenue, costs, asset values, capital expenditure	Financial impact ranges per scenario
4. Assess resilience	Evaluate strategic resilience under each scenario; identify vulnerabilities and adaptation options	Resilience assessment; adaptation strategies
5. Develop response	Define strategic actions, targets, and transition plans	Climate transition plan; capital allocation shifts

10. ESG Data Collection & Management Infrastructure

Data Architecture Requirements:

Layer	Components	Considerations
Data Sources	Utility bills, HRIS, safety systems, procurement, fleet management, travel, waste, board records	Identify owners; assess completeness; determine automation potential
Collection	Manual entry (spreadsheets); automated feeds (API/integration); third-party data providers	Prioritize automation for high-volume/high-frequency data; define collection calendar
Storage	Centralized ESG data platform; data warehouse; document management	Single source of truth; audit trail; version control; access controls
Calculation	Emission factor databases; calculation engines; conversion tools; estimation methodologies	Documented methodology; consistent factor application; methodology version tracking
Validation	Data quality checks; outlier detection; completeness monitoring; approval workflows	Four-eyes principle; variance analysis vs. prior period; threshold alerts
Reporting	Report generation; framework mapping; visualization; regulatory filing	Multi-framework output; audit trail from metric to source data; export capabilities

Data Quality Framework:

Dimension	Standard	Verification Method
Completeness	All required data points collected for reporting period	Gap analysis against framework requirements; coverage % by entity/site
Accuracy	Data reflects actual performance within acceptable tolerance	Source document verification; meter readings vs. invoices; reconciliation
Consistency	Same methodology applied across entities and periods	Methodology documentation; year-over-year variance analysis
Timeliness	Data collected within defined calendar; no stale data	Collection deadline tracking; aging analysis
Traceability	Clear audit trail from reported metric to source data	Documentation of calculation chain; data lineage mapping

11. Assurance Readiness for ESG Reporting

Assurance Levels:

Dimension	Limited Assurance	Reasonable Assurance
Level of Confidence	Moderate ("nothing has come to our attention")	High ("in our opinion, the metrics are fairly stated")
Procedures	Inquiry; analytical procedures; limited testing	Detailed testing; substantive procedures; corroborating evidence
Typical Application	First-time ESG reporting; voluntary disclosures; phased approach	Mandatory reporting (CSRD); investor demand; mature programs
Cost	Lower (40-60% of reasonable)	Higher (full audit-like engagement)
Standards	ISAE 3000 (Revised); ISAE 3410 (GHG); AT-C 105/210	ISAE 3000 (Revised); ISAE 3410; AT-C 105/210

Assurance Readiness Checklist:

Area	Readiness Requirement	Assessment
Governance	Board/committee oversight of ESG reporting; clear accountability	Documented in charter; regular reporting to board
Methodology	Documented calculation methodologies for all metrics; emission factor sources identified	Methodology manual available; factor sources cited
Data Controls	Controls over data collection, calculation, and reporting; review and approval processes	Control descriptions documented; evidence of execution
Audit Trail	Source data traceable through calculation to reported metric; supporting documentation retained	End-to-end traceability demonstrated for sample metrics
Internal Review	Management review of ESG data before external assurance; variance analysis performed	Review evidence; explanation of significant variances
Scope Clarity	Clear subject matter definition; reporting boundary documented; exclusions justified	Boundary documentation; exclusion log with rationale

12. ESG Reporting Timeline & Governance Structure

Annual ESG Reporting Calendar:

Month	Activity	Responsible	Deliverable
M1 (Jan)	Initiate data collection for prior year; distribute data request templates	ESG Reporting Manager	Data collection templates; deadline calendar
M2 (Feb)	Collect Q4 and full-year data; perform preliminary calculations	Site/Function data owners	Draft data submissions
M3 (Mar)	Data validation and quality review; identify gaps; calculate metrics	ESG Reporting Team	Validated data set; gap analysis
M4 (Apr)	Draft ESG report content; conduct materiality refresh (if annual)	ESG Reporting Team; Communications	Draft report sections
M5 (May)	Management review of draft metrics and narrative; legal review of claims	CFO/CSO; Legal	Reviewed draft with comments
M6 (Jun)	External assurance engagement (limited or reasonable); address findings	External assurance provider	Assurance report; management response
M7 (Jul)	Finalize report; board/audit committee approval	Board/Audit Committee	Approved ESG report
M8 (Aug)	Publish ESG report; submit to frameworks (CDP, regulatory filings)	Communications; ESG Team	Published report; filed submissions
M9-M11	Monitor current-year data collection; address mid-year data quality; prepare for regulatory deadlines	ESG Reporting Team	Interim data quality reports
M12 (Dec)	Year-end planning; update methodologies; set next-year targets	ESG Reporting Manager; CFO	Updated methodology; target-setting memo

Governance Structure:

Role	Responsibilities	Reporting Line
Board / Audit Committee	Oversight of ESG strategy and reporting; approve material topics; review assurance results	Ultimate accountability
C-Suite Sponsor (CFO/CSO)	Executive ownership; resource allocation; cross-functional coordination; external representation	Reports to Board
ESG Steering Committee	Cross-functional governance; resolve methodology disputes; approve targets; monitor progress	Reports to C-Suite Sponsor
ESG Reporting Manager	Day-to-day reporting operations; data collection coordination; framework compliance; assurance liaison	Reports to CFO/CSO
Function/Site Data Owners	Collect and validate source data; implement controls; provide explanations for variances	Report to ESG Reporting Manager (dotted line)
Internal Audit	Assess ESG data controls; test data quality; provide independent assurance to audit committee	Reports to Audit Committee

Output Template

# ESG Reporting Advisory: [Organization Name]

**Prepared**: [Date]
**Industry**: [Industry / SASB Sector]
**Reporting Objective**: [Regulatory / Voluntary / IPO / Stakeholder]
**Target Reporting Period**: [Year]

> **Advisory Disclaimer**: This analysis provides advisory guidance on audit
> readiness and controls design. It does not constitute an audit opinion or
> assurance engagement. Statutory audit opinions must be obtained from an
> independent auditor.

---

## 1. Framework Selection

### Regulatory Requirements
| Jurisdiction | Applicable Mandate | Framework Required | Effective Date |
|-------------|-------------------|-------------------|---------------|
| [Jurisdiction] | [Regulation] | [Framework] | [Date] |

### Framework Recommendation

| Criterion | Weight | Score | Recommended Framework | Rationale |
|-----------|--------|-------|----------------------|-----------|
| Regulatory Mandate | 30% | X/5 | [Framework] | [Rationale] |
| Stakeholder Expectations | 20% | X/5 | [Framework] | [Rationale] |
| Industry Norms | 15% | X/5 | [Framework] | [Rationale] |
| Materiality Approach | 15% | X/5 | [Framework] | [Rationale] |
| Data Availability | 10% | X/5 | [Framework] | [Rationale] |
| Resource Capacity | 10% | X/5 | [Framework] | [Rationale] |

**Primary Framework**: [Framework]
**Supplementary Frameworks**: [Frameworks]

---

## 2. Double Materiality Assessment

### Material Topics

| Topic | Impact Materiality (1-5) | Financial Materiality (1-5) | Combined Score | Priority | Framework Mapping |
|-------|-------------------------|----------------------------|----------------|----------|------------------|
| [Topic] | X | X | X.X | High/Med/Low | GRI [#]; SASB [Code]; ESRS [Code] |

### Materiality Matrix Summary
- **Priority Topics (High Impact + High Financial)**: [Topics]
- **Impact-Driven Topics (High Impact, Lower Financial)**: [Topics]
- **Financially-Driven Topics (Lower Impact, High Financial)**: [Topics]
- **Monitor (Below Threshold)**: [Topics]

---

## 3. Environmental Metrics

### GHG Emissions Inventory

| Scope | Source | Activity Data | Emission Factor | Emissions (tCO2e) | Method |
|-------|--------|--------------|----------------|-------------------|--------|
| 1 | [Source] | [Data] | [Factor] | [Amount] | [Method] |
| 2 (Location) | [Source] | [Data] | [Factor] | [Amount] | Grid average |
| 2 (Market) | [Source] | [Data] | [Factor] | [Amount] | Contractual |
| 3 - Cat [#] | [Source] | [Data] | [Factor] | [Amount] | [Method] |
| **Total** | | | | **[Amount]** | |

### Emissions Intensity
- **Revenue intensity**: [X] tCO2e per $M revenue
- **Employee intensity**: [X] tCO2e per FTE
- **Production intensity**: [X] tCO2e per [unit of production]

### Other Environmental Metrics
| Metric | Current Value | Unit | Year-over-Year Change | Target |
|--------|-------------|------|----------------------|--------|
| Total energy consumption | [X] | MWh | [X]% | [Target] |
| Renewable energy % | [X]% | % | [X] pp | [Target] |
| Water withdrawal | [X] | ML | [X]% | [Target] |
| Waste diverted from disposal | [X]% | % | [X] pp | [Target] |

---

## 4. Social Metrics

| Metric | Current Value | Benchmark | Target | Data Source |
|--------|-------------|-----------|--------|-------------|
| Gender diversity (overall) | [X]% female | [Industry avg] | [Target] | HRIS |
| Gender diversity (leadership) | [X]% female | [Industry avg] | [Target] | HRIS |
| TRIR | [X] | [Industry avg] | [Target] | Safety system |
| Voluntary turnover | [X]% | [Industry avg] | [Target] | HRIS |
| Training hours per employee | [X] | [Industry avg] | [Target] | LMS |
| Living wage coverage | [X]% | 100% | [Target] | Payroll analysis |

---

## 5. Governance Metrics

| Metric | Current Value | Best Practice | Gap |
|--------|-------------|---------------|-----|
| Board independence | [X]% | >75% | [Gap] |
| Board gender diversity | [X]% | >30% | [Gap] |
| ESG committee exists | Yes / No | Yes | [Gap] |
| ESG linked to exec comp | Yes / No | Yes | [Gap] |
| Ethics training completion | [X]% | >95% | [Gap] |
| Whistleblower reports | [X] | Benchmark | [Trend] |

---

## 6. Climate Risk Assessment

### Physical Risks
| Risk | Scenario | Time Horizon | Likelihood | Financial Impact | Adaptation Strategy |
|------|----------|-------------|------------|-----------------|-------------------|
| [Risk] | [Scenario] | Short/Med/Long | High/Med/Low | $[Range] | [Strategy] |

### Transition Risks
| Risk | Scenario | Time Horizon | Likelihood | Financial Impact | Mitigation Strategy |
|------|----------|-------------|------------|-----------------|-------------------|
| [Risk] | [Scenario] | Short/Med/Long | High/Med/Low | $[Range] | [Strategy] |

### Climate Opportunities
| Opportunity | Scenario | Time Horizon | Potential Value | Investment Required |
|------------|----------|-------------|----------------|-------------------|
| [Opportunity] | [Scenario] | [Horizon] | $[Range] | $[Amount] |

---

## 7. Scenario Analysis Results

| Parameter | 1.5C / Net Zero | 2C / Moderate | 3C+ / Current Policies |
|-----------|----------------|---------------|----------------------|
| Carbon price assumption | $[X]/tCO2 by [Year] | $[X]/tCO2 by [Year] | $[X]/tCO2 by [Year] |
| Revenue impact | [Range] | [Range] | [Range] |
| Cost impact | [Range] | [Range] | [Range] |
| Asset impairment risk | [Assessment] | [Assessment] | [Assessment] |
| Strategic resilience | [Assessment] | [Assessment] | [Assessment] |

---

## 8. ESG Data Infrastructure Assessment

| Layer | Current State | Target State | Gap | Remediation |
|-------|-------------|-------------|-----|-------------|
| Data Sources | [State] | [Target] | [Gap] | [Action] |
| Collection | [State] | [Target] | [Gap] | [Action] |
| Storage | [State] | [Target] | [Gap] | [Action] |
| Calculation | [State] | [Target] | [Gap] | [Action] |
| Validation | [State] | [Target] | [Gap] | [Action] |
| Reporting | [State] | [Target] | [Gap] | [Action] |

---

## 9. Assurance Readiness

| Area | Current Readiness | Gaps | Remediation Needed | Target Date |
|------|------------------|------|--------------------|------------|
| Governance | Ready / Partial / Not Ready | [Gaps] | [Actions] | [Date] |
| Methodology | Ready / Partial / Not Ready | [Gaps] | [Actions] | [Date] |
| Data Controls | Ready / Partial / Not Ready | [Gaps] | [Actions] | [Date] |
| Audit Trail | Ready / Partial / Not Ready | [Gaps] | [Actions] | [Date] |
| Internal Review | Ready / Partial / Not Ready | [Gaps] | [Actions] | [Date] |

**Recommended Assurance Level**: [Limited / Reasonable]
**Target Assurance Provider**: [Type: Big 4, specialist, engineering firm]
**Estimated Readiness Date**: [Date]

---

## 10. Reporting Roadmap

| Phase | Timeline | Milestones | Deliverables | Owner |
|-------|----------|-----------|-------------|-------|
| Foundation | [Dates] | [Milestones] | [Deliverables] | [Role] |
| Data Build | [Dates] | [Milestones] | [Deliverables] | [Role] |
| First Report | [Dates] | [Milestones] | [Deliverables] | [Role] |
| Assurance | [Dates] | [Milestones] | [Deliverables] | [Role] |
| Maturation | [Dates] | [Milestones] | [Deliverables] | [Role] |

---

*ESG framework recommendations in this document map to recognized standards (GRI, SASB, ISSB, TCFD, CSRD/ESRS) and reflect advisory best practices. Framework selection and materiality determinations are management responsibilities. ESG assurance opinions must be obtained from a qualified assurance provider.*

*Engagement sequences: ESG Program (materiality assessment -> framework selection -> metric design -> reporting) | IPO Track (audit readiness -> internal controls -> financial reporting -> ESG).*

Quality Checks

ESG framework comparison covers all 6 major frameworks (GRI, SASB, ISSB, TCFD, CDP, CSRD/ESRS)
Framework selection uses weighted criteria with entity-specific scoring
Double materiality assessment addresses both impact and financial materiality
Environmental metrics include GHG Scope 1, 2 (dual method), and 3 with calculation methodology
Social metrics cover workforce diversity, H&S, labor practices, human rights, and community
Governance metrics address board composition, ethics, risk management, and compensation
GHG measurement follows GHG Protocol with emission factor source hierarchy
Climate risk assessment distinguishes physical risks from transition risks per TCFD
Scenario analysis includes minimum 2 temperature pathways with financial quantification
ESG data infrastructure assessment covers full data lifecycle (collection through reporting)
Assurance readiness distinguishes limited from reasonable assurance
Reporting timeline includes governance structure with clear roles and accountability
Advisory disclaimer is prominently displayed in the output
Deliverable distinguishes advisory recommendations from audit requirements