# Esg Report > 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". - Skill: `ashutoshsrivastava17/esg-report` (Agent Skill) - Install (CLI): `npx skillmds@latest add ashutoshsrivastava17/esg-report` - Raw SKILL.md: https://api.skillmd.com/api/skills/ashutoshsrivastava17/esg-report/raw - Safety review: pending - Works with: Claude Code, Claude.ai, OpenAI Codex - Category: Product & Planning - Author: ashutoshsrivastava17 (https://skillmd.com/u/ashutoshsrivastava17) - Updated: 2026-09-17 - Page: https://skillmd.com/skills/ashutoshsrivastava17/esg-report --- # ESG Report Produce a credible, framework-aligned Environmental, Social, and Governance (ESG) report that meets stakeholder expectations and regulatory requirements. --- ## 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 | --- ## 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. --- ## 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] ``` --- ## 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 --- ## 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.