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Agent skill

Materiality Assessment

by revfactory in revfactory/harness-100

ESG materiality assessment matrix. An agent skill from revfactory/harness-100.

Apache-2.0Auto-check passedBusiness, Finance & HR

Install Materiality Assessment

skills CLI
$ npx skills add revfactory/harness-100 --skill materiality-assessment -a claude-code

Project install by default; add -g for ~/.claude/skills/.

GitHub CLI
$ gh skill install revfactory/harness-100 materiality-assessment --agent claude-code

Project scope by default; add --scope user for a personal install. Needs GitHub CLI 2.90.0 or later (public preview).

Manual copy
$ git clone --depth 1 https://github.com/revfactory/harness-100.git skills-src && mkdir -p .claude/skills && cp -r skills-src/en/99-sustainability-audit/.claude/skills/materiality-assessment .claude/skills/materiality-assessment && rm -rf skills-src

Use ~/.claude/skills/ instead of .claude/skills for a personal install. The folder must contain SKILL.md.

Claude Code skills documentation · loads skills from .claude/skills/

Facts

Skill name
materiality-assessment
GitHub stars
1.3k
Token cost
~1.4k tokens
SKILL.md length
359 words
Files
1
Skills in repo
464
Repo updated
First seen
Licence
Apache-2.0

At a glance

ESG materiality assessment matrix. An agent skill from revfactory/harness-100.

  • Materiality assessment
  • SKILL.md covers Double Materiality, Materiality Assessment Process, Materiality Matrix and Industry-Specific Material…, plus 3 more sections
  • Instructions only: no scripts, shell commands, URLs or credentials in SKILL.md
  • Importance analysis

What it does

Materiality Assessment is an agent skill from revfactory/harness-100. ESG materiality assessment matrix. Referenced by the esg-reporter and improvement-planner agents when evaluating ESG issue materiality and setting priorities. Use for 'materiality assessment', 'importance analysis', or 'Materiality Matrix' requests. Stakeholder surveys and external certification are out of scope.

Its SKILL.md is about 1.4k tokens, which your agent loads only when the skill is triggered. It is a single SKILL.md file with no bundled scripts.

It sits in Business, Finance & HR, covering OKRs and executive reporting. The licence is Apache-2.0.

When your agent uses it

  • Materiality assessment
  • Importance analysis
  • Materiality Matrix requests

Example prompts

  • “materiality assessment”
  • “importance analysis”
  • “Materiality Matrix”
  • “/materiality-assessment”

What it can do on your machine

Read from SKILL.md and the folder at commit 8e8d35c. It shows what the files ask for, not the result of running them.

  • Tool permissions

    Pre-approves nothing: there is no allowed-tools line, so your agent's usual permission prompts apply.

    From allowed-tools in the SKILL.md frontmatter.

  • Runs code

    No scripts in the folder and no shell commands in SKILL.md.

    From the folder's file list and the shell code blocks in SKILL.md.

  • Network

    No URLs in SKILL.md.

    From URLs in SKILL.md, links to its own repository left out.

  • Credentials

    Names no API keys, tokens, secrets or passwords.

    From names ending in _API_KEY, _TOKEN, _SECRET, _KEY or _PASSWORD in SKILL.md.

Context cost

Materiality Assessment loads about 1.4k tokens when it runs. Until then it costs about 84 tokens; SKILL.md has 359 words of instructions outside code blocks.

Always · name and description, kept in context so the agent knows when to use it
~84
When it runs · the whole SKILL.md, loaded when a task matches
~1.4k

Estimates: characters ÷ 4, the usual rule of thumb; real counts depend on the model's tokenizer. Scripts and assets cost tokens only if the agent reads them.

Safety

Auto-check passed

The automated check found no risky patterns in SKILL.md.

Automated static check — not a guarantee. Review scripts before installing. It scans the text of SKILL.md for risky patterns (piping downloads into a shell, reading credential files, hidden Unicode, destructive commands); files beside SKILL.md are not scanned.

SKILL.md

The full file from revfactory/harness-100 at commit 8e8d35c, republished under its Apache-2.0 licence (© revfactory). 359 words, ~1,413 tokens.

Download SKILL.mdSave it as .claude/skills/materiality-assessment/SKILL.md (or your agent's skills folder).
name
materiality-assessment
description
ESG materiality assessment matrix. Referenced by the esg-reporter and improvement-planner agents when evaluating ESG issue materiality and setting priorities. Use for 'materiality assessment', 'importance analysis', or 'Materiality Matrix' requests. Stakeholder surveys and external certification are out of scope.

Materiality Assessment — ESG Materiality Assessment

Enhances the materiality analysis capabilities of the esg-reporter and improvement-planner agents.

Double Materiality

Concept
Financial Materiality:
  ESG issue -> Impact on corporate value
  "Does this issue affect revenue, costs, or assets?"

Impact Materiality:
  Corporate activity -> Environmental/social impact
  "What is our business's impact on the environment/society?"

Double Materiality = Consider both financial + impact materiality
(CSRD/ESRS requirement)

Materiality Assessment Process

5-Step Procedure
Step 1: Develop ESG Issue Pool
  - Reference GRI Standards topics
  - SASB industry-specific indicators
  - Competitor/peer benchmarking
  - Media/regulatory trends

Step 2: Identify Stakeholders
  - Internal: Management, employees, board
  - External: Investors, customers, supply chain, communities, regulators

Step 3: Assess Materiality
  - Stakeholder surveys/interviews
  - Expert panel evaluation
  - Data-driven analysis

Step 4: Build Matrix
  - X-axis: Business impact (financial materiality)
  - Y-axis: Stakeholder concern (impact materiality)
  - Plot issues -> Quadrant classification

Step 5: Validation and Approval
  - Management review/approval
  - Board reporting
  - External verification (optional)

Materiality Matrix

Stakeholder Concern
High  +---------------+---------------+
      |  Monitor      |  Top Priority |
      |  (Enhance     |  (Strategic   |
      |   dialogue)   |   core)       |
      +---------------+---------------+
      |  Observe      |  Manage       |
      |  (Minimal     |  (Improvement |
      |   oversight)  |   plan)       |
Low   +---------------+---------------+
      Low        Business Impact     High
Quadrant Response Strategies
QuadrantIssue ExamplesResponse
Top PriorityCarbon emissions, human rights, governanceStrategic integration, KPIs, reporting
ManageWaste, supply chainImprovement plans, monitoring
MonitorBiodiversity, information securityStakeholder dialogue, trend tracking
ObserveCertain philanthropic effortsMinimal oversight

Industry-Specific Material Issues Guide

Manufacturing
IssueE/S/GMaterialityGRI Indicator
Carbon EmissionsE5/5305-1 through 305-5
Energy ManagementE4/5302-1 through 302-4
Occupational SafetyS5/5403-1 through 403-10
Waste ManagementE4/5306-1 through 306-5
Supply Chain ManagementS3/5308, 414
IT/Services
IssueE/S/GMaterialityGRI Indicator
Information SecurityG5/5418
Talent ManagementS5/5401, 404
Diversity/InclusionS4/5405
Energy (Data Centers)E4/5302
Digital EthicsG3/5-
Financial Services
IssueE/S/GMaterialityGRI Indicator
ESG Investment/FinanceE/S5/5FS7, FS8
Ethics/ComplianceG5/5205, 206
Information SecurityG5/5418
Financial AccessibilityS4/5FS13, FS14
Climate RiskE4/5TCFD

ESG Reporting Framework Mapping

FrameworkPrimary AudienceMandatory/VoluntaryCharacteristics
GRIAll stakeholdersVoluntary (de facto standard)Universal, topic-specific standards
SASBInvestorsVoluntary -> ISSB integration77 industry standards
TCFDFinancial/InvestorsTrending mandatoryClimate financial disclosure
ISSB (S1/S2)InvestorsTrending mandatoryGlobal standard consolidation
CSRD/ESRSEU companiesMandatoryDouble materiality, detailed
K-ESGDomestic companiesVoluntaryGovernment guidelines
Show full SKILL.md (129 more words)Show less

KPI Setting Guide

E (Environmental) KPIs
KPIUnitCalculation
Carbon EmissionstCO2eqScope 1+2+3
Carbon IntensitytCO2eq/Revenue UnitEmissions/Revenue
Renewable Energy Share%Renewable/Total Energy
Waste Recycling Rate%Recycled/Total Waste
Water Usagecubic metersDirect measurement
S (Social) KPIs
KPIUnitCalculation
Occupational Injury Rateper milleInjured/Workers x 1000
Diversity Ratio%Female Managers/Total Managers
Training HoursHours/PersonTotal Training Hours/Headcount
Employee SatisfactionScoreSurvey score
G (Governance) KPIs
KPIUnitCalculation
Board Independence%Independent Directors/Total Directors
Ethics ViolationsCountVia reporting system
Information Security IncidentsCountSecurity monitoring
Compliance%Training completion rate

Quality Checklist

ItemCriteria
Double MaterialityBoth financial + impact materiality considered
Stakeholders5+ groups engaged
Issue Pool15-25 issues per industry
Matrix4-quadrant placement
FrameworkGRI + 1 or more additional frameworks linked
KPIs3+ per E/S/G pillar

© revfactory, Apache-2.0. Rendered from Markdown: HTML in the file is shown as text, images as links, and headings moved down two levels. Raw file

Files

Just SKILL.md in en/99-sustainability-audit/.claude/skills/materiality-assessment of revfactory/harness-100.

Open the folder on GitHubat commit 8e8d35c

Compare with similar skills

Materiality Assessment next to the 5 skills that share the most tags, products or categories with it. Stars are the repository's; “used in” counts other GitHub owners with a copy.

Materiality Assessment compared with similar skills
SkillStarsUsed inTokensAuto-checkLicenceRepo updated
Materiality Assessment this skillrevfactory/harness-1001.3k—~1.4kAutomated safety check: PassApache-2.0
Analytics Strategyrampstackco/claude-skills9351 repos~2.4kAutomated safety check: PassMIT
Pine BacktesterTradersPost/pinescript-agents1671 repos~3.9kAutomated safety check: PassNone
Onboarding Plannerbpinheiroms/dotfiles108—~5.4kAutomated safety check: PassNone
Replit Decksanqiufong/slides-from-anything1321 repos~2.9kAutomated safety check: PassApache-2.0
Building Streamlit Dashboardsiusztinpaul/designing-real-world-ai-agents-workshop512—~1.1kAutomated safety check: PassApache-2.0

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Categories

Questions about Materiality Assessment

What does Materiality Assessment do?

ESG materiality assessment matrix. An agent skill from revfactory/harness-100. Materiality Assessment is an agent skill from revfactory/harness-100. ESG materiality assessment matrix.

When should I use Materiality Assessment?

Materiality Assessment fits situations like: materiality assessment; importance analysis; materiality Matrix requests.

How do I install Materiality Assessment in Claude Code?

Run `npx skills add revfactory/harness-100 --skill materiality-assessment -a claude-code`. Or copy the skill folder (en/99-sustainability-audit/.claude/skills/materiality-assessment in revfactory/harness-100) into .claude/skills/materiality-assessment in your project. Claude Code loads it when a task matches its description.

How do I install Materiality Assessment in Codex?

Run `npx skills add revfactory/harness-100 --skill materiality-assessment -a codex`. Or copy the skill folder (en/99-sustainability-audit/.claude/skills/materiality-assessment in revfactory/harness-100) into .agents/skills/materiality-assessment in your project. Codex loads it when a task matches its description.

Can I use Materiality Assessment in Cursor, Gemini CLI or GitHub Copilot?

Cursor, Gemini CLI, GitHub Copilot and OpenCode also load SKILL.md folders. With the skills CLI, run `npx skills add revfactory/harness-100 --skill materiality-assessment -a cursor` (or -a gemini-cli, github-copilot or opencode for the others). To copy it by hand, put the folder in .cursor/skills/materiality-assessment, .gemini/skills/materiality-assessment, .github/skills/materiality-assessment and .opencode/skills/materiality-assessment in your project.

What does Materiality Assessment need to run?

SKILL.md names no scripts, command-line tools or credentials: Materiality Assessment is instructions for the agent only.

Does Materiality Assessment access the network?

SKILL.md contains no URLs. Any network use would come from the scripts or tools the agent runs. This is read from the text; nothing was executed.

Is Materiality Assessment safe to install?

Our automated static check of SKILL.md found no risky patterns, such as piping downloads into a shell, reading credential files or hidden Unicode. It is not a guarantee. Review the folder before installing.

What licence does Materiality Assessment use?

Materiality Assessment is published under the Apache-2.0 licence (the repository's licence). It allows redistribution, so the full SKILL.md is shown on this page.

How many tokens does Materiality Assessment use?

About 1.4k tokens (SKILL.md is roughly 5.7k characters). Agents keep only the skill's name and description in context until a task matches; then they load SKILL.md in full.

What are the alternatives to Materiality Assessment?

Skills that share tags, products or a category with Materiality Assessment: Analytics Strategy (rampstackco/claude-skills, 935 stars), Pine Backtester (TradersPost/pinescript-agents, 167 stars), Onboarding Planner (bpinheiroms/dotfiles, 108 stars) and Replit Deck (sanqiufong/slides-from-anything, 132 stars). The comparison table on this page puts their stars, adoption, token cost, safety result and licence side by side.

Who maintains Materiality Assessment?

revfactory (a GitHub user) maintains it in revfactory/harness-100, which has 1,290 GitHub stars. The repository holds 464 skills in this directory. The repository was last updated on March 22, 2026.

Source: revfactory/harness-100 on GitHub. Facts on this page come from the repository at the commit we read; the author's words are quoted as theirs.