菜单
Draft the sustainability disclosure with its evidence trail, build the data controls, assess readiness for the target assurance level (limited vs reasonable), run a gap assessment against what an assurer will test, strip greenwashing, and prepare the auditor-liaison pack.
默认使用会先检查来源的 Prompt；你也可以切换为直接命令，或下载本地副本。
决定是否安装前，请先阅读 SKILL.md，以及 SkillsMP 当前展示的配套文件。
用 Codex 或 Claude 帮你安装 复制这段 Prompt，粘贴到 Codex、Claude 或其他助手里，让它检查 Skill 页面并帮你完成安装。
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npx skills add https://github.com/mcorbett51090/RavenClaude --skill disclosure-and-assurance-readiness命令会保持在同一行。复制前请横向滚动并检查完整内容。
想先保存到本地？可下载 SkillsMP 当前能够提供的文件。
基于 SOC 职业分类
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| name | disclosure-and-assurance-readiness |
| description | Draft the sustainability disclosure with its evidence trail, build the data controls, assess readiness for the target assurance level (limited vs reasonable), run a gap assessment against what an assurer will test, strip greenwashing, and prepare the auditor-liaison pack. |
Limited assurance (negative-form conclusion, lower evidence depth, analytics + inquiry-weighted) and reasonable assurance (positive-form, substantive testing, controls reliance) demand different work. Fix the target before drafting so the evidence trail is built to the right bar, not retrofitted.
Draft narrative and quantitative disclosures against the specific framework requirements the architect fixed (ESRS / IFRS S1·S2 / GRI / SEC). Each material disclosure names the clause it satisfies.
Per figure: activity data, emission factor (source + vintage), method, and preparer/reviewer sign-off — authored alongside the number, not after. A figure with no trail is a finding by construction.
Completeness, accuracy, cutoff, and the consolidation control — each evidenced, because an assurer tests the control and the number. A control asserted with nothing behind it is decorative.
Map each sustainability claim ("carbon neutral", "net zero aligned", "X% reduction") to its substantiation reference. Report gross emissions and offsets separately — an offset booked as a reduction is a misstatement. Flag a cherry-picked boundary. A claim the evidence can't carry is removed or rewritten.
Map each material disclosure to the evidence a limited- vs reasonable-assurance engagement will request; rank gaps by exposure; sequence remediation. Prepare the auditor-liaison pack: the evidence index, the methodology memo, and the management assertions.
A drafted disclosure with its evidence trail, the data controls, a readiness/gap assessment to the target assurance level, a claim-substantiation review, and the auditor-liaison pack. The audit opinion belongs to the assurance provider; the filing's legal sufficiency to regulatory-compliance / counsel — name that seam.