---
name: mkurman/esg-reporting
source: https://app.decimal.ai/s/mkurman-esg-reporting@1/SKILL.md
source_sha256: 8b11465baca2
---

| ----- | ---- | ------ | ------ | ------ | ----------
Scope 2 electricity | 48.0 | tCO2e | utility invoices | FY2025 | location-based factor | high
Board independence | 4/5 | directors | board register | FY2025 | direct count | high
Employee turnover | 12.4 | % | HRIS export | FY2025 | voluntary+involuntary | medium
```

## Writing rules

- Never present estimated numbers as measured numbers.
- Say which framework and year/version you are aligning to.
- Keep methodology notes near the metric.
- Separate commitments/goals from achieved results.
- If data coverage is partial, state boundary limitations explicitly.

## Common failure modes

- mixing entities or time periods
- using inconsistent emissions factors
- vague claims like “sustainable” without evidence
- reporting percentages with no denominator
- copying framework language without mapping to actual evidence