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name: esg-report description: > Create comprehensive ESG reports with framework alignment (GRI, SASB, TCFD), materiality assessment, metric collection, narrative writing, and stakeholder communication. TRIGGER when: user says /esg-report, "ESG report", "sustainability report", "ESG disclosure", "GRI report", "SASB report". argument-hint: "[reporting-period] [framework] [audience]" user-invocable: true

ESG Report

Produce a credible, framework-aligned Environmental, Social, and Governance (ESG) report that meets stakeholder expectations and regulatory requirements.

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Input Gathering

Input	Description	Required
Reporting period	Fiscal year or calendar year covered	Yes
Target framework(s)	GRI, SASB, TCFD, ISSB/IFRS S1-S2, CDP, or custom	Yes
Prior year report	Previous ESG report for trend comparison	Yes
Materiality assessment results	Prioritized ESG topics from stakeholder engagement	Yes
Data collection package	Environmental, social, and governance metrics	Yes
Industry classification	SASB industry, GICS sector for relevant disclosures	No
Stakeholder feedback	Investor requests, rating agency questionnaires	No

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Step-by-Step Process

Step 1 — Framework Selection and Gap Analysis

Map current disclosures against target frameworks:

Framework	Focus Area	Audience	Key Requirement
GRI	Broad stakeholder impact	All stakeholders	Universal + Topic Standards, materiality
SASB	Financially material ESG	Investors	Industry-specific metrics
TCFD	Climate risk/opportunity	Investors, lenders	Governance, Strategy, Risk Mgmt, Metrics
ISSB (IFRS S1/S2)	Sustainability-related financial	Investors	Enterprise value focus, climate first
CDP	Climate, water, forests	Investors, buyers	Questionnaire-based scoring

Conduct a gap analysis: for each required disclosure, identify whether data is available, partially available, or missing. Prioritize closing gaps for material topics.

Step 2 — Materiality Assessment

Conduct or refresh a double materiality assessment:

Step	Method
Identify ESG topics	Use GRI sector standards + SASB industry list
Assess impact materiality	Stakeholder surveys, interviews, peer benchmarking
Assess financial materiality	Revenue risk, cost exposure, regulatory probability
Plot materiality matrix	X = financial materiality, Y = impact materiality
Validate with leadership	Board or C-suite sign-off on priority topics

Material topics drive report content, metrics, and narrative depth. Report boundary (operations, supply chain, products) should be defined for each material topic.

Step 3 — Data Collection and Validation

Organize data collection by ESG pillar:

Environmental:

Metric	Unit	Source	Validation Method
GHG emissions (Scope 1, 2, 3)	tCO2e	Utility bills, EFs	Third-party assurance
Energy consumption	MWh	Meter readings	Utility cross-check
Water withdrawal	Megaliters	Meter / invoices	Facility reconciliation
Waste generated / diverted	Metric tons	Waste hauler reports	Manifest audit

Social:

Metric	Unit	Source	Validation Method
Total workforce / diversity	Headcount, %	HRIS	HR audit
Recordable injury rate (TRIR)	Per 200K hours	EHS system	OSHA log reconciliation
Employee engagement score	%	Survey platform	Response rate check
Community investment	$	Finance / CSR records	Grant agreement audit

Governance:

Metric	Unit	Source	Validation Method
Board independence	%	Board charter	Proxy statement
Board diversity (gender, ethnic)	%	Board records	Self-identification
Ethics violations reported	Count	Hotline / compliance	Case management system
Data breaches	Count	IT security	Incident log

Implement data owner sign-off for every metric before inclusion.

Step 4 — Narrative Writing

Structure the report following framework guidance:

Section	Content	Length Guide
CEO / Chair letter	Tone-setting, key achievements, forward look	1-2 pages
About the company	Business model, value chain, ESG governance structure	2-3 pages
Materiality and strategy	Material topics, ESG strategy, targets, progress	3-5 pages
Environmental performance	Climate, energy, water, waste, biodiversity	5-10 pages
Social performance	Workforce, health & safety, DEI, community, human rights	5-10 pages
Governance performance	Board oversight, ethics, risk management, data privacy	3-5 pages
Performance data tables	Multi-year metrics with methodological notes	3-5 pages
Framework index	GRI Content Index, SASB Index, TCFD mapping	2-5 pages

Write in third person, present tense. Balance achievements with transparency about challenges and areas for improvement. Avoid greenwashing; support claims with data.

Step 5 — Review, Assurance, and Approval

Review Stage	Reviewer	Focus
Technical review	Subject matter experts	Data accuracy, methodology consistency
Legal review	General counsel	Claims, forward-looking statements
Communications review	Corporate comms / marketing	Tone, brand alignment, readability
External assurance	Third-party auditor	Limited or reasonable assurance on data
Executive approval	C-suite / Board committee	Final sign-off

Obtain at minimum limited assurance on Scope 1 and 2 GHG emissions and key social metrics.

Step 6 — Publication and Stakeholder Communication

• Publish the report in PDF and interactive web formats.
• Submit to relevant platforms: CDP questionnaire, DJSI, MSCI, ISS, Sustainalytics.
• Brief investor relations, sales, and customer success teams on key messages.
• Respond proactively to ESG rating agency inquiries using report data.
• Archive data and methodology notes for year-over-year comparability.
• Schedule a post-publication retrospective to improve next cycle.

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Output Format

## ESG Report Plan — [Company] — [Reporting Period]

### Scope and Framework Alignment
- Primary framework(s): [GRI / SASB / TCFD / ISSB]
- Reporting boundary: [operations, supply chain, products]
- Assurance level: [limited / reasonable]

### Materiality Matrix Summary
| Priority | Topic                    | Impact Materiality | Financial Materiality |
|----------|--------------------------|--------------------|-----------------------|
| High     | ...                      | ...                | ...                   |
| High     | ...                      | ...                | ...                   |
| Medium   | ...                      | ...                | ...                   |

### Data Collection Status
| Pillar         | Metrics Required | Data Available | Gaps | Gap Closure Plan |
|----------------|------------------|----------------|------|------------------|
| Environmental  | ...              | ...            | ...  | ...              |
| Social         | ...              | ...            | ...  | ...              |
| Governance     | ...              | ...            | ...  | ...              |

### Report Outline
1. [Section — owner — draft deadline]
2. ...

### Review and Publication Timeline
| Milestone                | Date       | Owner           |
|--------------------------|------------|-----------------|
| Data collection complete | ...        | ...             |
| First draft              | ...        | ...             |
| Legal review             | ...        | ...             |
| External assurance       | ...        | ...             |
| Board approval           | ...        | ...             |
| Publication              | ...        | ...             |

### Key Messages
- [3-5 headline messages for stakeholder communication]

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Quality Checklist

• Materiality assessment conducted or refreshed within the last 2 years
• All material topics covered with quantitative metrics and narrative
• Data validated by data owners and cross-checked against source systems
• Year-over-year trends provided for all key metrics
• Methodology notes included for calculated metrics (e.g., emission factors)
• Framework index maps every required disclosure to report content
• Legal review completed; no unsubstantiated claims
• External assurance obtained on priority metrics
• Report accessible in multiple formats (PDF, web, data download)
• Stakeholder communication plan activated on publication

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Edge Cases

• First-time ESG report with no baseline data: Start with a limited scope focused on the most material topics; clearly state the reporting boundary and commit to expanding scope in future years.
• Operating in multiple jurisdictions with different regulations: Map regulatory requirements (EU CSRD, SEC Climate, Singapore SGX) per jurisdiction; align to the most stringent standard as the baseline.
• Acquired company with different ESG maturity: Define a boundary approach (e.g., include acquisitions after 12 months of ownership); disclose the integration timeline transparently.
• Stakeholders requesting different frameworks: Produce a consolidated report referencing multiple frameworks via content indices; prioritize based on investor and regulatory requirements.
• Incomplete Scope 3 emissions data: Disclose the categories calculated and those excluded with rationale; use industry benchmarks or spend-based estimates for initial reporting and commit to improving data quality.
• ESG rating agency methodology changes mid-cycle: Monitor methodology updates from MSCI, Sustainalytics, CDP annually; adjust data collection to capture newly weighted metrics before the next submission.