esg-assurance-preparation

esg-assurance-preparation is a skill for Claude Code, Codex from guoliang1114-boop/AriaAI. It costs 47 tokens per session (5,662 once invoked), scanned A, original, MIT.

A preparation guide for checking whether a company’s sustainability or ESG report is ready for independent assurance, meaning an outside reviewer checks its reliability. It uses ISSB, ESRS and GRI reporting standards.

In plain words
What is it for?
Use it to review ESG reports, policies and data-collection files, assess reporting controls, and create an assurance-readiness report and gap analysis.
Why use it?
It helps find weak data, missing evidence and gaps in the controls used to collect and report ESG information before an assurance review. It also helps prepare for broader reporting requirements.

Skill for Claude CodeCodex

Written for no agent in particular: nothing here depends on one.

Good fit Use it to review ESG reports, policies and data-collection files, assess reporting controls, and create an assurance-readiness report and gap analysis.

Compare 6 skills from other repositories ↓
Install with agentmods
npx agentmods add skills/guoliang1114-boop/ariaai/esg-assurance-preparation
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 guoliang1114-boop/AriaAI --skill esg-assurance-preparation
Clone the repo
git clone --depth 1 https://github.com/guoliang1114-boop/AriaAI

Made for: Claude Code, Codex.

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 esg-assurance-preparation

README.md
[![agentmods](https://agentmods.dev/badge/skills/guoliang1114-boop/ariaai/esg-assurance-preparation/github.svg)](https://agentmods.dev/skills/guoliang1114-boop/ariaai/esg-assurance-preparation)
Your own site
<a href="https://agentmods.dev/skills/guoliang1114-boop/ariaai/esg-assurance-preparation"><img src="https://agentmods.dev/badge/skills/guoliang1114-boop/ariaai/esg-assurance-preparation/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 esg-assurance-preparation

Your own site · 80×15
<a href="https://agentmods.dev/skills/guoliang1114-boop/ariaai/esg-assurance-preparation"><img src="https://agentmods.dev/badge/skills/guoliang1114-boop/ariaai/esg-assurance-preparation.svg" alt="Reviewed on agentmods" width="80" height="20"></a>
Per session 47 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 5,662 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. Third-party audits
  • NVIDIA SkillSpector pass 7 Sept 2026
How audits are shown
Origin original 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 $0.00047 $0.05662
Opus 5 $0.00023 $0.02831
Sonnet 5 $0.00009 $0.01132
Haiku 4.5 $0.00005 $0.00566

Measured 12d ago against content hash 808da567806a, method: parsed. Prices are Anthropic first-party input rates as of 2026-09-12, from the pricing page.

Security

Grade A, and why

esg-assurance-preparation 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.

skills/esg-assurance-preparation/SKILL.md · 439 lines

How it starts

The opening of the file, as written. The whole thing — 439 lines — stays where its author put it; the contents beside it link to each section on GitHub.

ESG鉴证准备 (ESG Assurance Preparation)

When To Use

  • 客户首次需要对可持续性报告/ESG报告进行第三方鉴证时
  • 客户从有限保证(Limited Assurance)升级到合理保证(Reasonable Assurance)时
  • 需要评估客户ESG数据收集和报告流程的内部控制时
  • 监管要求变化导致ESG报告范围扩大时(如EU CSRD、ISSB要求)
  • 客户需要识别ESG报告差距并制定改进计划时

Tools

  • write - 创建ESG鉴证准备评估报告和差距分析
  • read - 审阅ESG报告、政策文件、数据收集表
  • grep - 搜索现有ESG相关文档和数据
  • glob - 查找ESG相关文件

Framework

1. ISSB Standards (国际可持续准则理事会)

IFRS S1 — General Requirements for Disclosure of Sustainability-related Financial Information:

  • 治理 (Governance): 可持续相关风险和机遇的治理架构、控制和程序
  • 战略 (Strategy): 可持续相关风险和机遇对商业模式、价值链、战略和财务的影响
  • 风险管理 (Risk Management): 识别、评估、优先排序和监控可持续相关风险和机遇的流程
  • 指标和目标 (Metrics and Targets): 衡量和管理可持续相关风险和机遇的指标和目标

IFRS S2 — Climate-related Disclosures:

  • 范围1/2/3温室气体排放 (GHG Emissions)
  • 气候相关物理风险和转型风险
  • 内部碳定价
  • 气候相关目标和转型计划

2. ESRS (European Sustainability Reporting Standards)

由EFRAG制定,EU CSRD (Corporate Sustainability Reporting Directive) 强制适用:

交叉标准 (Cross-cutting):

  • ESRS 1: 一般要求
  • ESRS 2: 一般披露

环境 (E):

  • ESRS E1: 气候变化
  • ESRS E2: 污染
  • ESRS E3: 水和海洋资源
  • ESRS E4: 生物多样性和生态系统
  • ESRS E5: 资源利用和循环经济

社会 (S):

  • ESRS S1: 自身劳动力
  • ESRS S2: 价值链中的工人
  • ESRS S3: 受影响的社区
  • ESRS S4: 消费者和终端用户

治理 (G):

  • ESRS G1: 商业行为

3. GRI Standards (Global Reporting Initiative)

通用标准 (Universal Standards):

  • GRI 1: 基础 (2021)
  • GRI 2: 一般披露 (2021)
  • GRI 3: 实质性议题 (2021)

议题标准 (Topic Standards):

  • GRI 200系列: 经济议题
  • GRI 300系列: 环境议题
  • GRI 400系列: 社会议题

4. 鉴证标准

ISAE 3000 (Revised) — Assurance Engagements Other Than Audits or Reviews of Historical Financial Information:

  • 合理保证 (Reasonable Assurance): 类似审计,提供高水平保证
  • 有限保证 (Limited Assurance): 负面保证形式,提供中等水平保证

AA1000 Assurance Standard (AccountAbility):

  • 五大原则: 包容性、实质性、回应性、影响性
  • 三种保证等级: Level 1/2/3

ISAE 3410 — Assurance Engagements on Greenhouse Gas Statements:

  • 专门针对GHG排放数据的鉴证标准
  • 与GHG Protocol和ISO 14064对接

5. 内部控制 over Sustainability Reporting (ICSR)

参照COSO 2013框架应用于ESG数据和报告:

控制环境:

  • ESG数据治理架构和职责分工
  • ESG报告的管理层承诺和问责制
  • ESG数据收集人员的胜任能力

Read the full file on GitHub · 439 lines

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 · 439 lines · 47 tokens per session scan A 808da567806a

Subscribe to this mod's changes

esg-assurance-preparation is a skill published in the GitHub repository guoliang1114-boop/AriaAI (37 stars, last pushed today), licensed MIT. It adds 47 tokens to every session and 5,662 once invoked, about $0.0002 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.