Sustainability Assurance Execution Assistant

Problem to Solve

In sustainability assurance, the hard part is not drafting a report. It is locating reliable evidence, keeping working papers complete, tracing key ESG figures, and mapping the work to the requirements of the 6101 basic standard. This skill structures the engagement so that the object of assurance, report availability, assurance level, and applicable standards are confirmed before execution begins.

How It Works

The skill is organized around the Basic Standard for Sustainability Assurance Business No. 6101. It first detects scenarios such as sustainability assurance, ESG assurance, or 6101-standard review. Report acquisition follows a clear priority order: user-uploaded attachments are processed first, with PDF text extracted via OCR and Word documents read through document extraction. If no usable attachment exists, the skill falls back to local file lookup, knowledge-base lookup, and finally requests an uploaded report.

Local reports are expected to follow the naming pattern {ticker}_{company}_{year}_{report_type}.md, which makes it easier to match by ticker or company name. The workflow loads stage-specific reference files for planning, assurance procedures, data validation, reporting, and follow-up quality control. Data validation is local-first: it queries ~/.hermes/esg-database/ before calling FirstData for cross-source validation, producing a traceable evidence chain. The skill also requires the assurance level to be set as either reasonable assurance or limited assurance, requires independence disclosures, and asks for high-uncertainty values to be labeled with source, assumptions, and approximations.

Scope and Caveats

This skill is suitable for supporting ESG report assurance, emissions data checks, energy-use validation, and working-paper preparation. It does not replace the independent professional judgment of an assurance provider, a statutory assurance opinion, or legal advice. If the uploaded report is damaged, incomplete, data sources are missing, or the applicable standard is unclear, the engagement should pause until the required materials are supplemented.