esg-sustainability-reporting

Corporate ESG & sustainability-disclosure team — 3 agents (esg-reporting-architect, ghg-accounting-analyst, disclosure-and-assurance-lead) for the reporting layer that turns sustainability obligations into a defensible, assurable disclosure: framework selection & scoping (CSRD/ESRS, ISSB IFRS S1/S2, GRI, SEC climate rule), double vs financial materiality, the reporting boundary & governance, the disclosure roadmap; GHG Protocol Scopes 1/2/3 (the 15 Scope-3 categories), emission factors, location- vs market-based Scope 2, base year, data quality; and disclosure drafting, evidence trail, limited vs reasonable assurance readiness, gap assessment. Knowledge bank (5 trees), 12 best-practices, 3 skills, 3 commands, 2 templates, 1 hook, a stdlib GHG calculator (scope2/inventory/intensity), scenarios. Seams: financial reporting -> finance; data lineage -> data-governance-privacy; filing -> regulatory-compliance. NOT a legal or financial-audit opinion. Requires ravenclaude-core@>=0.7.0.