Climate materiality

Repo root is ../../.

1. Read client.yaml field materiality.climate_material and inputs/company.yaml section materiality.
2. If both are empty, stop. Mark every E1 requirement data_gap and write one line in the draft: "The materiality assessment for climate change has not been provided."
3. If climate is material:
   • list the impacts, risks, and opportunities from the input, each with its time horizon
   • tag each risk physical or transition (E1-2 para 15)
   • every E1 DR is in scope. Topical sub-topics are mitigation, adaptation, and energy (E1 para 6).
4. If climate is not material:
   • E1 still needs a detailed explanation of that conclusion (E1 para 1, ESRS 1 para 30)
   • write it from materiality.method and the input findings only
   • mark E1 DRs omitted_not_material in coverage, except the explanation itself
5. Never decide materiality yourself. The client decides. You report the decision and its basis. If the basis is thin, say "basis not provided" and the reviewer will flag it.

Output: a short ## Materiality of climate change section in outputs/disclosure.md, cited to inputs.