Individual skill

esg-disclosure-draft

Draft an honest, audit-ready ESG disclosure section in a CSRD/ESRS-flavored structure, adaptable to other frameworks. Use when asked to write a sustainability report section, draft an ESRS or CSRD disclosure, prepare an ESG section for an annual report, or turn raw sustainability data into disclosure text. Produces a disclosure draft with double-materiality framing, metric-methodology-limitation triplets, based forward statements, and explicit data-gap handling.

skills/esg-disclosure-draft/SKILL.md

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Nov 10, 2026
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# ESG Disclosure Draft Skill

Disclosure text fails in two ways: it overclaims (greenwash, assurance findings) or it hides gaps (omission, restatement risk). This skill drafts a section that survives both an assurer and a skeptical reader — every metric travels with its methodology and limitation, and missing data is disclosed, not disappeared. It drafts; it does not give legal or compliance advice.

## What This Skill Produces

- A disclosure section draft with double-materiality framing (impact + financial)
- A metric table where every figure carries methodology and known limitations
- Forward-looking statements each anchored to a stated basis
- An explicit "data not yet available" treatment with a collection plan
- A pre-submission review checklist for the compliance team

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