Coverage check

Repo root is ../../.

Build the expected list yourself

From ../../knowledge/standards/esrs-datapoints.csv, take rows where is_leaf = yes and obligation is shall or may, for ESRS 2 and ESRS E1. Do not use the drafter's list as the starting point.

For each requirement

1. Find its row in ../../outputs/coverage/<dr_code>.csv. Missing row → blocking (if shall) or minor (if may).
2. disclosed: open the named section in the draft. Check the text actually answers the requirement wording in the CSV. Not answered → blocking.
3. not_applicable: the CSV row must have conditional = yes, and the note must say why the condition does not hold, pointing to an input. Otherwise → major. A non-conditional requirement marked not_applicable → blocking.
4. omitted_not_material: allowed only if climate is assessed not material. Then check the draft has the detailed explanation (E1 para 1, ESRS 1 para 30). Missing → blocking.
5. data_gap: check the draft says what is missing. Raise one blocking finding per gap with check = data_gap, so the consultant sees it. If the draft is vague about what is missing, use check = coverage instead.
6. Read the application_requirements column. Open those ARs in esrs-application-requirements.csv and test the ones that state a "shall". A missed AR → major.

Requirements to test closely

• E1-1 para 13: no transition plan must be stated, with whether and when one is expected
• E1-6 para 24 with AR 12: targets are gross, no removals or credits inside them
• E1-6 para 24(c) with AR 17: a statement on 1.5°C compatibility, compared to a reference value
• E1-6 AR 16: target boundary equals E1-8 boundary
• E1-6 AR 11: a net-zero target explains how residual emissions are neutralised
• E1-8 para 30(a)(ii): both location-based and market-based Scope 2
• E1-8 para 30(a)(iii) with AR 24: significant Scope 3 categories identified, all 15 screened
• E1-8 para 31: biogenic CO2 shown separately
• E1-9 AR 28(b): no credits from projects inside the client's own value chain

EU-law datapoints

For each row in ../../knowledge/standards/esrs-eu-law-datapoints.csv, confirm it is disclosed. Missing → blocking, with a note that investors and banks rely on it.