esg-reporting-master

ESG Reporting Master Skill

Capability Description

What this is: The master skill for ESG reporting scenarios, integrating environmental/social/governance data collection, ESG rating management, major incident response, and report preparation, providing CFOs and sustainability teams with complete ESG management capabilities.

What problem it solves: When users need to collect ESG data, manage ESG ratings, respond to major ESG incidents, or prepare ESG reports, invoke this skill to obtain a complete ESG management solution.

Boundaries: Does not involve specific business operations; focuses on ESG data management and disclosure compliance.

Trigger Conditions

Invoke this skill when any of the following scenarios is met:

User mentions "ESG", "carbon emissions", "sustainability", "social responsibility"
User mentions "ESG rating", "ESG report", "GRI", "TCFD"
User requests to "prepare an ESG report", "improve ESG rating", "respond to ESG incidents"

Examples

→ Example: User says "MSCI is coming to conduct an ESG rating interview; what data does finance need to prepare?" The system should invoke this skill and enter the rating management path.

→ Example: User says "Regulators require disclosure of Scope 3 carbon emissions, and we don't yet have a complete accounting system." The system should invoke this skill and enter the data collection path.

→ Example: User says "The annual ESG report is due soon, and finance needs to confirm the accuracy of carbon cost data." The system should invoke this skill and enter the report preparation path.

Input

□ 场景类型：[数据收集/评级管理/事件应对/报告编制]
□ 报告周期：[年度/季度]
□ 框架标准：[GRI/SASB/TCFD/CSRD]
□ 涉及范围：[E/S/G]
□ 已获取信息：[描述]

Atomic Capability Invocation Sequence

路径一：ESG 报告编制
Step 1 → [E 指标收集]（environmental-data-collection）
  → 输出：环境数据

Step 2 → [S 指标收集]（social-data-collection）
  → 输出：社会数据

Step 3 → [G 指标收集]（governance-data-collection）
  → 输出：治理数据

Step 4 → [ESG 数据整合]（esg-data-integration）
  → 输出：整合数据

Step 5 → [ESG 报告撰写]（esg-report-writing）
  → 输出：ESG 报告

路径二：评级管理
Step 1 → [ESG 评级追踪]（esg-rating-tracking）
  → 输出：评级状态

Step 2 → [评级差距分析]（rating-gap-analysis）
  → 输出：差距报告

Step 3 → [评级提升建议]（rating-improvement-advice）
  → 输出：提升方案

Step 4 → 汇总输出评级管理报告

路径三：重大事件应对
Step 1 → [ESG 事件评估]（esg-event-assessment）
  → 输出：事件评估

Step 2 → [事件即时响应]（event-immediate-response）
  → 输出：响应方案

Step 3 → [ESG 披露评估]（esg-disclosure-assessment）
  → 输出：披露要求

Step 4 → 汇总输出事件应对报告

Output Format

ESG 管理报告
====================

【ESG 概览】
□ 框架标准：[GRI/SASB/TCFD]
□ 数据完整度：[X%]
□ 重大事件：[X] 起

【E（环境）指标】
| 指标 | 目标 | 实际 | 完成率 |
|---|---|---|---|
| 碳排放（范围1+2） | [X] tCO2e | [X] tCO2e | [X%] |
| 能耗 | [X] MWh | [X] MWh | [X%] |

【S（社会）指标】
| 指标 | 目标 | 实际 | 完成率 |
|---|---|---|---|
| 员工培训时长 | [X]h/人 | [X]h/人 | [X%] |
| 工伤率 | [X]% | [X]% | [X%] |

【G（治理）指标】
| 指标 | 目标 | 实际 | 完成率 |
|---|---|---|---|
| 独立董事比例 | [X]% | [X]% | [X%] |

【ESG 评级】（如有）
□ MSCI 评级：[X]
□ 评级机构：[名称]
□ 评级变动：[上调/维持/下调]

【报告状态】
□ 编制进度：[X%]
□ 审批状态：[草稿/审阅中/已发布]
□ 发布预期：[YYYY-MM-DD]

Escalation Conditions

Escalate immediately when any of the following conditions is met:

Major ESG incident → Escalate immediately to CEO/CFO
ESG rating downgrade → CEO attention
Event requiring immediate disclosure → CEO/CFO/Board Secretary approval

Atomic Skill List

Atomic Skill	Purpose
environmental-data-collection	Environmental Indicator Collection
social-data-collection	Social Indicator Collection
governance-data-collection	Governance Indicator Collection
esg-data-integration	ESG Data Integration
esg-report-writing	ESG Report Writing
esg-rating-tracking	ESG Rating Tracking
rating-gap-analysis	Rating Gap Analysis
rating-improvement-advice	Rating Improvement Recommendations
esg-event-assessment	ESG Incident Assessment
event-immediate-response	Immediate Incident Response
esg-disclosure-assessment	ESG Disclosure Assessment

Finance Skills — esg-reporting master skill