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materiality-assessment

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ESG 중대성 평가 매트릭스. esg-reporter와 improvement-planner 에이전트가 ESG 이슈의 중대성을 평가하고 우선순위를 설정할 때 참조. '중대성 평가', '중요성 분석', 'Materiality Matrix' 요청 시 사용. 단, 이해관계자 설문 시행이나 외부 인증은 범위 밖.

ko/99-sustainability-audit/.claude/skills/materiality-assessment/skill.md

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# Materiality Assessment — ESG 중대성 평가

esg-reporter / improvement-planner 에이전트의 중대성 분석 역량 강화.

## 이중 중대성 (Double Materiality)

### 개념

```
재무적 중대성 (Financial Materiality):
  ESG 이슈 → 기업 가치 영향
  "이 이슈가 매출, 비용, 자산에 영향을 주는가?"

영향 중대성 (Impact Materiality):
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