Draft the disclosure

Repo root is ../../. Read first:

• ../../client.yaml
• every file in ../../inputs/
• ../../knowledge/standards/esrs-datapoints.csv (the requirement list)
• ../../knowledge/methods/input-format.md

Steps

1. Run skill materiality-e1.
2. Run skill emissions-inventory.
3. Build the requirement list: rows of esrs-datapoints.csv where is_leaf = yes and obligation is shall or may, for ESRS 2 and ESRS E1.
4. Draft ../../outputs/disclosure.md with this outline. Each heading carries its DR code so the reviewer can find it.

# Sustainability statement: climate (draft)
> Draft for consultant review. Not assured.
## Basis for preparation (ESRS 2 BP-1, BP-2)
## Governance (ESRS 2 GOV-1 to GOV-4)
## Strategy and business model (ESRS 2 SBM-1 to SBM-3)
## Materiality of climate change (ESRS 2 IRO-1, IRO-2)
## Climate change (ESRS E1)
### E1-1 Transition plan
### E1-2 Climate-related risks and scenario analysis
### E1-3 Resilience
### E1-4 Policies
### E1-5 Actions and resources
### E1-6 Targets
### E1-7 Energy consumption and mix
### E1-8 Gross Scope 1, 2, 3 GHG emissions
### Data quality notes
### E1-9 GHG removals and carbon credits
### E1-10 Internal carbon pricing
### E1-11 Anticipated financial effects

For E1-4, E1-5, E1-6, also meet ESRS 2 GDR-P, GDR-A, GDR-T. Those rows are in the requirement list.

5. Write coverage one DR at a time, as soon as you finish that DR's part of the draft. One file per dr_code from the requirement list:

   ../../outputs/coverage/BP-1.csv, BP-2.csv, GOV-1.csv ... GDR.csv, GDR-P.csv, GDR-A.csv, GDR-M.csv, GDR-T.csv, E1-1.csv ... E1-11.csv

   Each file holds only that DR's rows. Small files are written fast and survive a time-out.

   Resuming: if a run was cut off, read each coverage file before writing it. A file that already has a row for every requirement of its DR is done. Skip it and its part of the draft. Only redo DRs whose file is missing or incomplete.

requirement_id,status,section,sources,note
E1.E1-8.30.a(ii),disclosed,E1-8 Gross Scope 1 2 3 GHG emissions,inputs/emissions.yaml#scope2,
E1.E1-10.37.b,not_applicable,E1-10 Internal carbon pricing,,No internal carbon price in use (inputs/company.yaml#internal_carbon_price is empty)

Put double quotes around any field that contains a comma. Five columns on every line.

status is one of:

• disclosed: answered in the section named
• not_applicable: a conditional requirement whose condition does not apply. Say why in note.
• omitted_not_material: climate assessed as not material
• data_gap: required but not in the inputs. The draft says what is missing.

6. Write ../../outputs/coverage/E1-11.csv last. The orchestrator checks for it to know the draft is complete.
7. End by listing every data_gap row.

Style

Plain sentences. Figures with unit and period. One idea per paragraph. No adjectives that make a claim the data does not support. No forward-looking promise unless the input states it as a commitment and names who approved it.