esrs-berichtspflicht

esrs-berichtspflicht is a skill for Claude Code from borghei/AI-Skills-German-Law. It costs 94 tokens per session (3,422 once invoked), scanned A, original, no licence file.

A guide to deciding which companies must publish a sustainability report under the EU’s Corporate Sustainability Reporting Directive (CSRD) and Germany’s implementing rules. It covers company size, groups, reporting at parent-company level, reporting years and the required European Sustainability Reporting Standards (ESRS).

In plain words
What is it for?
It is for checking CSRD scope, reporting deadlines, group exemptions or parent-level reporting, and the ESRS standards that apply.
Why use it?
It helps companies find out whether the reporting duty applies to them and when it starts.

Skill for Claude Code

Written for Claude Code: shipped in a Claude Code plugin.

Part of the csrd plugin — 4 skills shipped together

Good fit It is for checking CSRD scope, reporting deadlines, group exemptions or parent-level reporting, and the ESRS standards that apply.

Compare 6 skills from other repositories ↓
Install with agentmods
npx agentmods add skills/borghei/ai-skills-german-law/esrs-berichtspflicht
Install

Getting it into your agent

One page per mod, every tool's command on it. A separate URL per tool would split the same page into five that compete with each other.

Any agent
npx skills add borghei/AI-Skills-German-Law --skill esrs-berichtspflicht
Clone the repo
git clone --depth 1 https://github.com/borghei/AI-Skills-German-Law

Made for: Claude Code.

Or install csrd, the plugin that ships this one along with the rest of its 4 skills.

Wrote this? Show the measurements

A badge with what this costs and how it scanned, read live from this page, so it follows the numbers instead of freezing them. Markdown for a README, HTML for a documentation site or a project page.

agentmods badge for esrs-berichtspflicht

README.md
[![agentmods](https://agentmods.dev/badge/skills/borghei/ai-skills-german-law/esrs-berichtspflicht/github.svg)](https://agentmods.dev/skills/borghei/ai-skills-german-law/esrs-berichtspflicht)
Your own site
<a href="https://agentmods.dev/skills/borghei/ai-skills-german-law/esrs-berichtspflicht"><img src="https://agentmods.dev/badge/skills/borghei/ai-skills-german-law/esrs-berichtspflicht/github.svg" alt="Measured on agentmods" height="20"></a>

Or the 80×15 button, for a site that already has a row of RSS and ATOM ones. Only the verdict fits; the numbers stay here.

agentmods 80×15 button for esrs-berichtspflicht

Your own site · 80×15
<a href="https://agentmods.dev/skills/borghei/ai-skills-german-law/esrs-berichtspflicht"><img src="https://agentmods.dev/badge/skills/borghei/ai-skills-german-law/esrs-berichtspflicht.svg" alt="Reviewed on agentmods" width="80" height="20"></a>
Per session 94 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 3,422 The whole file, excluding the scripts and references it only reads on demand.
Security scan A 0 findings. A grade says what 26 rules found in the file — not that it is safe.
Origin unknown No closer match found in the catalogue.
Token cost

What it costs to keep this loaded

Counted locally with the o200k_base tokenizer, which is exact for GPT models; Claude uses its own tokenizer and its counts differ. Treat this as one consistent yardstick across the catalogue rather than a bill. Prices are per million input tokens.

ModelPer sessionOnce invoked
Fable 5.1 $0.00094 $0.03422
Opus 5 $0.00047 $0.01711
Sonnet 5 $0.00019 $0.00684
Haiku 4.5 $0.00009 $0.00342

Measured 12d ago against content hash ffce73dee256, method: parsed. Prices are Anthropic first-party input rates as of 2026-09-12, from the pricing page.

Security

Grade A, and why

esrs-berichtspflicht scanned grade A with 0 findings against 26 rules in 11 categories — prompt injection, anti-refusal, data exfiltration, privilege escalation, supply chain, agent snooping, system-prompt leakage, SSRF and excessive agency — measured 12d ago.

A static scan of the body, not an audit. Every finding is printed with the line that produced it so you can judge whether it matters here. A mod is markdown that instructs an agent; that is exactly why what it instructs is worth reading.

Nothing flagged

None of the 26 patterns this scan looks for appear in this file: no shell pipes, no recursive deletes, no credential paths, no hidden text, no instruction-override or anti-refusal phrasing, no agent-config snooping. That is not a guarantee, it is the absence of the things that are checkable.

csrd/skills/esrs-berichtspflicht/SKILL.md · 144 lines

The source is not reproduced here

A licence we could not identify

The repository carries a LICENSE file, but it is custom or dual enough that GitHub cannot name it and neither can this catalogue. Unknown terms are not permission, so the body is not copied here. Read the licence at the source and decide for yourself.

Read it on GitHub

Files

What ships with it

1 file beside SKILL.md in the same directory: the scripts, references and assets a skill reads on demand. Not counted in the per-session cost; read them before you install if any of them is executable.

Changes

What this file has done since we first saw it

Hashed on every crawl. A supply-chain change to an agent config is a question of when, not whether, so the history is kept rather than the latest state alone.

  1. 12d ago First seen · 144 lines · 94 tokens per session scan A ffce73dee256

Subscribe to this mod's changes

esrs-berichtspflicht is a skill published in the GitHub repository borghei/AI-Skills-German-Law (28 stars, last pushed 28d ago), with no licence file. It adds 94 tokens to every session and 3,422 once invoked, about $0.0005 per session on Opus 5. A static security scan graded it A with 0 findings. No closer match exists in the catalogue, so it is treated as the original; first seen 2026-08-30.

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