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csrd

Expert CSRD (Corporate Sustainability Reporting Directive, EU 2022/2464) compliance advisor. Use this skill whenever a user asks about CSRD, European Sustainability Reporting Standards (ESRS), double materiality assessment, sustainability reporting obligations, ESG disclosure, CSRD scope and thresholds, value chain reporting, XBRL digital tagging, third-party assurance, CSRD gap assessments, CSRD implementation timelines, ESRS E1–E5 environmental standards, ESRS S1–S4 social standards, ESRS G1 governance, the 2026 Omnibus scope change (Directive (EU) 2026/470, 1,000+ employees) and revised/simplified ESRS (July 2026), CSRD vs GRI/TCFD/SASB alignment, or any EU corporate sustainability reporting question. Trigger even if the user only mentions "ESG reporting Europe", "sustainability disclosure EU", or "non-financial reporting".

Quality

83%

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Passed

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SKILL.md
Quality
Evals
Security

Quality

Content

67%Weight 40%Scale 1-5

Reviews the quality of instructions and guidance provided to agents. Good implementation is clear, handles edge cases, and produces reliable results.

A well-organized, information-dense advisory skill whose real value — the 2026 Omnibus scope/ESRS changes — is surfaced prominently and consistently, with actionable output formats and verified one-level-deep references. Its main cost is token weight: substantial baseline ESRS/framework content that Claude already knows is inlined in the overview instead of living in the reference files.

Suggestions

Move the full ESRS E1-G1 topic tables and the CSRD-vs-GRI/TCFD/SASB comparison into references/esrs-standards.md, keeping only a one-line standards index in the body.

Link each reference file at its point of use (e.g., in the DMA and ESRS sections) instead of only in the terminal Reference Files section.

Replace the superseded pre-Omnibus timeline table with a single current timeline under the Omnibus banner, and mark pre-2026 wave dates explicitly as superseded to cut length and prevent stale-guidance errors.

DimensionReasoningScore

Conciseness

The body is fact-dense and much of it is genuinely non-inferable (the 2026 Omnibus scope change, revised-ESRS dates, assurance timeline), but it also inlines knowledge Claude already has and content duplicated by the bundle: the full ESRS E1-G1 topic tables, the GRI/TCFD/SASB comparison table, and the pre-Omnibus timeline table all largely restate references/esrs-standards.md or common knowledge. Mostly efficient with clear tightening opportunities (move per-standard detail and framework comparison to references), so it sits at anchor 3 rather than 4.

3 / 5

Actionability

For an instruction-only skill the guidance is concrete and executable: a task-to-output-format routing table ("Gap assessment → Table: ESRS Topic | Current State | Gap | Priority | Action"), a citation requirement ("cite... 'Art. 19a CSRD'... 'ESRS E1-6'"), specific decision rules ("A company at 800 employees is no longer a CSRD-mandatory reporter regardless of turnover"), and the mandatory disambiguation question ("Before any gap assessment, ask: current ESRS (2023) basis or revised ESRS (2026) basis?"). Not a 5 because there are no worked examples (e.g., a sample gap-table row or DMA output) to make the formats copy-paste ready.

4 / 5

Workflow Clarity

Four workflows are clearly numbered and sequenced (e.g., 8-step gap assessment ordered confirm-scope-first; value chain setup ends with disclosing methodology), and checkpoints are present ("Confirm current Art. 40a status before advising", "Validate and update — at least annually"). Not a 5 because validation steps are implicit or first-positioned rather than explicit verify-then-proceed checkpoints, and the advisory workflows lack explicit error-recovery guidance.

4 / 5

Progressive Disclosure

The body functions as an overview and the Reference Files section clearly signals three real, one-level-deep bundle files with accurate content descriptions (verified: references/esrs-standards.md, references/double-materiality.md, references/compliance-program.md exist, match their descriptions, and contain no nested references). Not a 5 because the pointers live only in a terminal section rather than at point of use (the ESRS and DMA sections should link to their references inline), and the body at ~250 lines carries per-standard detail that belongs in references/esrs-standards.md.

4 / 5

Total

15

/

20

Passed

Description

91%Weight 40%Scale 1-5

Based on the skill's description, can an agent find and select it at the right time? Clear, specific descriptions lead to better discovery.

A strong, well-structured description with explicit what/when guidance and near-exhaustive natural trigger coverage anchored to a clearly bounded EU sustainability-reporting niche. The only weaknesses are the role-based (rather than action-based) statement of capability and slight breadth at the edges of its trigger claim.

Suggestions

Convert the 'what' from a role ("Expert... compliance advisor") to 2-3 concrete actions, e.g., "Determines CSRD scope and first reporting year, runs double materiality assessments, and performs ESRS gap assessments".

Trim redundant trigger enumerations that overlap the catch-all (e.g., several of the ESRS-standard-specific mentions could be collapsed) to reduce length without losing discoverability.

DimensionReasoningScore

Specificity

"Expert CSRD (Corporate Sustainability Reporting Directive, EU 2022/2464) compliance advisor" names the domain precisely, and the trigger list enumerates several concrete task areas ("CSRD gap assessments", "CSRD scope and thresholds", "XBRL digital tagging", "third-party assurance", "CSRD vs GRI/TCFD/SASB alignment") with minor coverage gaps. Not a 5 because the 'what' is stated as a role (advisor) rather than a list of specific actions, and not a 3 because far more than 1-2 concrete task areas are named.

4 / 5

Completeness

Explicitly answers both questions: what ("Expert CSRD... compliance advisor") and when ("Use this skill whenever a user asks about CSRD... or any EU corporate sustainability reporting question"), with concrete trigger phrases and even an explicit catch-all instruction ("Trigger even if the user only mentions 'ESG reporting Europe'"). Matches the anchor-5 example structure; the 'what' is explicit though stated as a role.

5 / 5

Trigger Term Quality

Exhaustive natural-term coverage including synonyms and legacy phrasings: "CSRD", "ESRS", "double materiality assessment", "ESG disclosure", "value chain reporting", "CSRD vs GRI/TCFD/SASB alignment", plus deliberately claimed near-phrases "ESG reporting Europe", "sustainability disclosure EU", "non-financial reporting". These are exactly the phrases a user with this need would say; nothing natural is missing.

5 / 5

Distinctiveness Conflict Risk

Clear niche (EU CSRD/ESRS compliance) with highly distinct triggers (Directive numbers, ESRS codes, "double materiality"), so mostly distinct with minimal conflict risk. Not a 5 because the broad catch-all "any EU corporate sustainability reporting question" and generic phrases like "ESG disclosure" create minor overlap risk with a general ESG/sustainability skill; not a 3 because the core triggers are unmistakably this skill's.

4 / 5

Total

18

/

20

Passed

Validation

100%

Checks the skill against the spec for correct structure and formatting. All validation checks must pass before discovery and implementation can be scored.

Validation — 16 / 16 Passed

Validation for skill structure

No warnings or errors.

Repository

Sushegaad/Claude-Skills-Governance-Risk-and-Compliance

Path

plugins/csrd/skills/csrd/SKILL.md

Reviewed

Table of Contents

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