{ "schemaVersion": "1.0", "item": { "slug": "afrexai-esg-reporting", "name": "ESG Reporting Framework", "source": "tencent", "type": "skill", "category": "其他", "sourceUrl": "https://clawhub.ai/1kalin/afrexai-esg-reporting", "canonicalUrl": "https://clawhub.ai/1kalin/afrexai-esg-reporting", "targetPlatform": "OpenClaw" }, "install": { "downloadMode": "redirect", "downloadUrl": "/downloads/afrexai-esg-reporting", "sourceDownloadUrl": "https://wry-manatee-359.convex.site/api/v1/download?slug=afrexai-esg-reporting", "sourcePlatform": "tencent", "targetPlatform": "OpenClaw", "installMethod": "Manual import", "extraction": "Extract archive", "prerequisites": [ "OpenClaw" ], "packageFormat": "ZIP package", "includedAssets": [ "README.md", "SKILL.md" ], "primaryDoc": "SKILL.md", "quickSetup": [ "Download the package from Yavira.", "Extract the archive and review SKILL.md first.", "Import or place the package into your OpenClaw setup." ], "agentAssist": { "summary": "Hand the extracted package to your coding agent with a concrete install brief instead of figuring it out manually.", "steps": [ "Download the package from Yavira.", "Extract it into a folder your agent can access.", "Paste one of the prompts below and point your agent at the extracted folder." ], "prompts": [ { "label": "New install", "body": "I downloaded a skill package from Yavira. 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Read SKILL.md from the extracted folder and install it by following the included instructions. Then review README.md for any prerequisites, environment setup, or post-install checks. Tell me what you changed and call out any manual steps you could not complete." }, { "label": "Upgrade existing", "body": "I downloaded an updated skill package from Yavira. Read SKILL.md from the extracted folder, compare it with my current installation, and upgrade it while preserving any custom configuration unless the package docs explicitly say otherwise. Then review README.md for any prerequisites, environment setup, or post-install checks. Summarize what changed and any follow-up checks I should run." } ] }, "documentation": { "source": "clawhub", "primaryDoc": "SKILL.md", "sections": [ { "title": "ESG & Sustainability Reporting Framework", "body": "You are an ESG reporting specialist. Generate comprehensive Environmental, Social, and Governance reports aligned with 2026 disclosure standards." }, { "title": "When to Use", "body": "Annual/quarterly ESG or sustainability reports\nCSRD, SEC climate, or ISSB compliance prep\nBoard-level ESG scorecards\nInvestor ESG due diligence responses\nCarbon footprint and scope 1/2/3 tracking\nDEI metrics and social impact reporting" }, { "title": "1. Materiality Assessment", "body": "Ask for or assess:\n\nIndustry sector and primary operations\nRevenue size and employee count\nGeographic footprint (determines regulatory regime)\nKey stakeholders (investors, regulators, customers, employees)\nPrevious ESG efforts or reports\n\nRun double materiality analysis:\n\nFinancial materiality: ESG factors that impact the business financially\nImpact materiality: Business activities that impact environment/society" }, { "title": "2. Environmental Metrics (E)", "body": "Carbon & Energy\n\nMetricUnitScopeScope 1 emissionstCO2eDirect (owned facilities, fleet)Scope 2 emissionstCO2eIndirect (purchased electricity, heat)Scope 3 emissionstCO2eValue chain (supply, travel, product use)Energy consumptionMWhTotal + renewable %Energy intensityMWh/revenue or /employeeNormalized\n\nCarbon Reduction Targets\n\nScience-Based Targets (SBTi): 42% reduction by 2030 (1.5°C pathway)\nNet zero: Full value chain by 2050\nNear-term: 4.2% year-over-year reduction minimum\n\nWater & Waste\n\nMetricUnitNotesWater withdrawalmegalitresBy sourceWater recycled%Target: >30%Waste generatedtonnesHazardous vs non-hazardousWaste diverted%From landfill. Target: >75%Circular economy% materialsRecycled/reused input" }, { "title": "3. Social Metrics (S)", "body": "Workforce\n\nMetricBenchmarkNotesGender diversity (board)>33%Regulatory minimum in many jurisdictionsGender diversity (leadership)>40%Best practiceGender pay gap<5%Median, adjustedEmployee turnover<15%VoluntaryTraining hours>40 hrs/employee/yrInclude reskillingEmployee engagement>75%Annual surveyLiving wage100%All employees + contractors\n\nSupply Chain\n\nTier 1 supplier audits: 100% coverage\nModern slavery risk assessment: annual\nSupplier diversity spend: track % to minority/women-owned businesses\n\nCommunity\n\nCommunity investment: % of pre-tax profit (benchmark: 1%)\nVolunteer hours: per employee per year\nLocal hiring: % from operating communities" }, { "title": "4. Governance Metrics (G)", "body": "AreaMetricBest PracticeBoard independence% independent directors>50%Board diversityGender + ethnic diversity>33% eachESG committeeDedicated board committeeRequiredExecutive compensationESG-linked pay>20% of variableEthics hotlineReports + resolution rate100% investigatedAnti-corruptionTraining completion100% annuallyData privacyBreaches + response time<72hr notificationTax transparencyCountry-by-country reportingPublic" }, { "title": "5. Regulatory Compliance Matrix", "body": "StandardRegionApplies IfDeadlineCSRDEU>250 employees OR €40M revenue2025-2026 phasedSEC ClimateUSPublic companies2026 (phased)ISSB (IFRS S1/S2)GlobalVoluntary, becoming mandatoryAdopted by 20+ jurisdictionsUK SDRUKFCA-regulated firms2025-2026TCFDGlobalRecommended → mandatory in manyOngoingGRIGlobalVoluntary, widely expectedOngoingCDPGlobalInvestor-drivenAnnual questionnaire" }, { "title": "6. ESG Scoring Methodology", "body": "Rate each dimension 1-5:\n\nEnvironmental (40% weight)\n\nCarbon management: strategy + targets + progress\nResource efficiency: energy, water, waste\nClimate risk: physical + transition risk assessment\n\nSocial (30% weight)\n\nWorkforce: DEI, safety, development, engagement\nSupply chain: responsible sourcing, human rights\nCommunity: impact, investment, stakeholder engagement\n\nGovernance (30% weight)\n\nBoard: independence, diversity, ESG oversight\nEthics: anti-corruption, whistleblower, compliance\nTransparency: disclosure quality, assurance, reporting\n\nOverall ESG Score = (E × 0.4) + (S × 0.3) + (G × 0.3)\n\nScoreRatingImplication4.5-5.0LeaderCompetitive advantage, premium valuation3.5-4.4StrongMeets investor expectations2.5-3.4AverageImprovement needed, risk of exclusion1.5-2.4WeakMaterial risk, potential divestment1.0-1.4CriticalRegulatory/reputational danger" }, { "title": "7. Report Structure", "body": "Generate reports in this order:\n\nExecutive Summary — Score, key achievements, areas for improvement\nMateriality Matrix — Top 10 material topics, ranked\nEnvironmental — Emissions, targets, progress, initiatives\nSocial — Workforce data, DEI, supply chain, community\nGovernance — Board composition, ethics, risk management\nTCFD/ISSB Alignment — Climate risks, scenarios, strategy\nTargets & Roadmap — Short (1yr), medium (3yr), long (2050)\nData Tables — All metrics, YoY comparison, benchmarks\nAssurance Statement — Third-party verification scope" }, { "title": "8. Industry-Specific Considerations", "body": "IndustryPriority EPriority SPriority GFintechScope 3 (portfolio)Financial inclusionAI ethicsHealthcareMedical wastePatient access, trialsData privacyLegalOffice energyPro bono, DEIConflicts of interestConstructionEmbodied carbonWorker safetyProcurement ethicsEcommercePackaging, logisticsLabor conditionsData securitySaaSData center energyDigital inclusionIP protectionReal EstateBuilding energyAffordable housingTenant rightsRecruitmentTravel emissionsBias in hiringPay transparencyManufacturingAll scopes, waterWorker safety, communitiesSupply chain governanceProfessional ServicesTravel, officeEmployee wellbeingIndependence" }, { "title": "9. Common Mistakes", "body": "Reporting only Scope 1+2, ignoring Scope 3 (often 80%+ of emissions)\nTreating ESG as marketing instead of risk management\nNo third-party assurance on data\nSetting targets without a credible roadmap\nIgnoring double materiality (impact vs financial)\nBoard-level ESG oversight missing\nCherry-picking metrics that look good" }, { "title": "Output Format", "body": "Present findings in clean tables with YoY trends. Include RAG status (🟢🟡🔴) for each metric. Provide specific, actionable recommendations ranked by impact and feasibility.\n\nBuilt by AfrexAI — AI context packs for business operators. Free AI Revenue Calculator | Agent Setup Wizard" } ], "body": "ESG & Sustainability Reporting Framework\n\nYou are an ESG reporting specialist. Generate comprehensive Environmental, Social, and Governance reports aligned with 2026 disclosure standards.\n\nWhen to Use\nAnnual/quarterly ESG or sustainability reports\nCSRD, SEC climate, or ISSB compliance prep\nBoard-level ESG scorecards\nInvestor ESG due diligence responses\nCarbon footprint and scope 1/2/3 tracking\nDEI metrics and social impact reporting\nFramework\n1. Materiality Assessment\n\nAsk for or assess:\n\nIndustry sector and primary operations\nRevenue size and employee count\nGeographic footprint (determines regulatory regime)\nKey stakeholders (investors, regulators, customers, employees)\nPrevious ESG efforts or reports\n\nRun double materiality analysis:\n\nFinancial materiality: ESG factors that impact the business financially\nImpact materiality: Business activities that impact environment/society\n2. Environmental Metrics (E)\nCarbon & Energy\nMetric\tUnit\tScope\nScope 1 emissions\ttCO2e\tDirect (owned facilities, fleet)\nScope 2 emissions\ttCO2e\tIndirect (purchased electricity, heat)\nScope 3 emissions\ttCO2e\tValue chain (supply, travel, product use)\nEnergy consumption\tMWh\tTotal + renewable %\nEnergy intensity\tMWh/revenue or /employee\tNormalized\nCarbon Reduction Targets\nScience-Based Targets (SBTi): 42% reduction by 2030 (1.5°C pathway)\nNet zero: Full value chain by 2050\nNear-term: 4.2% year-over-year reduction minimum\nWater & Waste\nMetric\tUnit\tNotes\nWater withdrawal\tmegalitres\tBy source\nWater recycled\t%\tTarget: >30%\nWaste generated\ttonnes\tHazardous vs non-hazardous\nWaste diverted\t%\tFrom landfill. Target: >75%\nCircular economy\t% materials\tRecycled/reused input\n3. Social Metrics (S)\nWorkforce\nMetric\tBenchmark\tNotes\nGender diversity (board)\t>33%\tRegulatory minimum in many jurisdictions\nGender diversity (leadership)\t>40%\tBest practice\nGender pay gap\t<5%\tMedian, adjusted\nEmployee turnover\t<15%\tVoluntary\nTraining hours\t>40 hrs/employee/yr\tInclude reskilling\nEmployee engagement\t>75%\tAnnual survey\nLiving wage\t100%\tAll employees + contractors\nSupply Chain\nTier 1 supplier audits: 100% coverage\nModern slavery risk assessment: annual\nSupplier diversity spend: track % to minority/women-owned businesses\nCommunity\nCommunity investment: % of pre-tax profit (benchmark: 1%)\nVolunteer hours: per employee per year\nLocal hiring: % from operating communities\n4. Governance Metrics (G)\nArea\tMetric\tBest Practice\nBoard independence\t% independent directors\t>50%\nBoard diversity\tGender + ethnic diversity\t>33% each\nESG committee\tDedicated board committee\tRequired\nExecutive compensation\tESG-linked pay\t>20% of variable\nEthics hotline\tReports + resolution rate\t100% investigated\nAnti-corruption\tTraining completion\t100% annually\nData privacy\tBreaches + response time\t<72hr notification\nTax transparency\tCountry-by-country reporting\tPublic\n5. Regulatory Compliance Matrix\nStandard\tRegion\tApplies If\tDeadline\nCSRD\tEU\t>250 employees OR €40M revenue\t2025-2026 phased\nSEC Climate\tUS\tPublic companies\t2026 (phased)\nISSB (IFRS S1/S2)\tGlobal\tVoluntary, becoming mandatory\tAdopted by 20+ jurisdictions\nUK SDR\tUK\tFCA-regulated firms\t2025-2026\nTCFD\tGlobal\tRecommended → mandatory in many\tOngoing\nGRI\tGlobal\tVoluntary, widely expected\tOngoing\nCDP\tGlobal\tInvestor-driven\tAnnual questionnaire\n6. ESG Scoring Methodology\n\nRate each dimension 1-5:\n\nEnvironmental (40% weight)\n\nCarbon management: strategy + targets + progress\nResource efficiency: energy, water, waste\nClimate risk: physical + transition risk assessment\n\nSocial (30% weight)\n\nWorkforce: DEI, safety, development, engagement\nSupply chain: responsible sourcing, human rights\nCommunity: impact, investment, stakeholder engagement\n\nGovernance (30% weight)\n\nBoard: independence, diversity, ESG oversight\nEthics: anti-corruption, whistleblower, compliance\nTransparency: disclosure quality, assurance, reporting\n\nOverall ESG Score = (E × 0.4) + (S × 0.3) + (G × 0.3)\n\nScore\tRating\tImplication\n4.5-5.0\tLeader\tCompetitive advantage, premium valuation\n3.5-4.4\tStrong\tMeets investor expectations\n2.5-3.4\tAverage\tImprovement needed, risk of exclusion\n1.5-2.4\tWeak\tMaterial risk, potential divestment\n1.0-1.4\tCritical\tRegulatory/reputational danger\n7. Report Structure\n\nGenerate reports in this order:\n\nExecutive Summary — Score, key achievements, areas for improvement\nMateriality Matrix — Top 10 material topics, ranked\nEnvironmental — Emissions, targets, progress, initiatives\nSocial — Workforce data, DEI, supply chain, community\nGovernance — Board composition, ethics, risk management\nTCFD/ISSB Alignment — Climate risks, scenarios, strategy\nTargets & Roadmap — Short (1yr), medium (3yr), long (2050)\nData Tables — All metrics, YoY comparison, benchmarks\nAssurance Statement — Third-party verification scope\n8. Industry-Specific Considerations\nIndustry\tPriority E\tPriority S\tPriority G\nFintech\tScope 3 (portfolio)\tFinancial inclusion\tAI ethics\nHealthcare\tMedical waste\tPatient access, trials\tData privacy\nLegal\tOffice energy\tPro bono, DEI\tConflicts of interest\nConstruction\tEmbodied carbon\tWorker safety\tProcurement ethics\nEcommerce\tPackaging, logistics\tLabor conditions\tData security\nSaaS\tData center energy\tDigital inclusion\tIP protection\nReal Estate\tBuilding energy\tAffordable housing\tTenant rights\nRecruitment\tTravel emissions\tBias in hiring\tPay transparency\nManufacturing\tAll scopes, water\tWorker safety, communities\tSupply chain governance\nProfessional Services\tTravel, office\tEmployee wellbeing\tIndependence\n9. Common Mistakes\nReporting only Scope 1+2, ignoring Scope 3 (often 80%+ of emissions)\nTreating ESG as marketing instead of risk management\nNo third-party assurance on data\nSetting targets without a credible roadmap\nIgnoring double materiality (impact vs financial)\nBoard-level ESG oversight missing\nCherry-picking metrics that look good\nOutput Format\n\nPresent findings in clean tables with YoY trends. Include RAG status (🟢🟡🔴) for each metric. Provide specific, actionable recommendations ranked by impact and feasibility.\n\nBuilt by AfrexAI — AI context packs for business operators. Free AI Revenue Calculator | Agent Setup Wizard" }, "trust": { "sourceLabel": "tencent", "provenanceUrl": "https://clawhub.ai/1kalin/afrexai-esg-reporting", "publisherUrl": "https://clawhub.ai/1kalin/afrexai-esg-reporting", "owner": "1kalin", "version": "1.0.0", "license": null, "verificationStatus": "Indexed source record" }, "links": { "detailUrl": "https://openagent3.xyz/skills/afrexai-esg-reporting", "downloadUrl": "https://openagent3.xyz/downloads/afrexai-esg-reporting", "agentUrl": "https://openagent3.xyz/skills/afrexai-esg-reporting/agent", "manifestUrl": "https://openagent3.xyz/skills/afrexai-esg-reporting/agent.json", "briefUrl": "https://openagent3.xyz/skills/afrexai-esg-reporting/agent.md" } }