ESG 報告工作流程

# ESG Reporting Workflow
# Data collection, AI extraction, validation, and regulatory submission

osop_version: "2.0"
id: esg-report
name: "ESG 報告工作流程"

observability:
  tracing: true
  log_level: info
  audit_trail: required

ledger:
  enabled: true
  storage: s3://compliance-ledger/esg/

nodes:
  - id: collect_data
    type: db
    purpose: Gather ESG data from internal and external sources
    runtime:
      engine: postgresql
      query: |
        SELECT emissions, energy_usage, waste, water, social_metrics
        FROM sustainability_data
        WHERE fiscal_year = ${FISCAL_YEAR}
    outputs: [raw_emissions, raw_energy, raw_social, raw_governance]
    explain:
      what: Pulls environmental, social, and governance metrics from data warehouse
      why: Single source of truth for all ESG calculations and disclosures

  - id: fetch_external
    type: api
    purpose: Retrieve external ESG benchmarks and regulatory thresholds
    runtime:
      endpoint: esg_provider
      method: GET
      url: https://api.msci.com/esg/v2/benchmarks/${INDUSTRY_CODE}
    outputs: [industry_benchmarks, regulatory_thresholds]
    security:
      credentials: [MSCI_API_KEY]

  - id: ai_extract
    type: agent
    purpose: AI processes raw data to calculate ESG metrics per GRI and SASB standards
    runtime:
      provider: anthropic
      model: claude-sonnet-4-20250514
    inputs: [raw_emissions, raw_energy, raw_social, raw_governance, industry_benchmarks]
    outputs: [scope1, scope2, scope3, diversity_index, governance_score, narrative]
    explain:
      what: Calculates Scope 1/2/3 emissions, diversity metrics, governance scores
      why: Standardized extraction ensures consistency across reporting periods

  - id: validate
    type: api
    purpose: Validate computed metrics against GRI/SASB/TCFD standard schemas
    runtime:
      endpoint: validator
      method: POST
      url: https://esg-validator.internal/api/validate
    inputs: [scope1, scope2, scope3, diversity_index, governance_score]
    outputs: [validation_result, warnings]
    retry_policy:
      max_retries: 1
      backoff_sec: 10

  - id: human_review
    type: human
    purpose: Sustainability officer reviews metrics, narrative, and validation warnings
    role: sustainability_officer
    inputs: [scope1, scope2, scope3, narrative, validation_result, warnings]
    outputs: [review_decision, corrections]
    approval_gate:
      required: true
      approvers: [sustainability_officer, cfo]
    explain:
      what: Expert review of AI-generated metrics and narrative disclosures
      why: Regulatory filings require human sign-off and professional judgment

  - id: generate_report
    type: agent
    purpose: Generate formatted ESG report document (PDF and XBRL)
    runtime:
      provider: anthropic
      model: claude-sonnet-4-20250514
    inputs: [scope1, scope2, scope3, narrative, corrections, industry_benchmarks]
    outputs: [report_pdf, report_xbrl]

  - id: submit_regulators
    type: api
    purpose: Submit XBRL-tagged report to SEC EDGAR and EU CSRD portal
    runtime:
      endpoint: sec_edgar
      method: POST
      url: https://efts.sec.gov/LATEST/xbrl/submit
    inputs: [report_xbrl]
    outputs: [submission_id, filing_date]
    security:
      credentials: [SEC_FILING_KEY, CSRD_CERT]

  - id: archive
    type: git
    purpose: Commit final report and supporting data to compliance repository
    runtime:
      action: commit
      repo: git@github.com:org/esg-compliance.git
      branch: "reports/${FISCAL_YEAR}"
    inputs: [report_pdf, report_xbrl, submission_id]
    explain:
      what: Immutable record of submitted report in version-controlled archive
      why: Audit trail requirement — regulators may request historical filings

edges:
  - from: collect_data
    to: ai_extract
    mode: sequential

  - from: fetch_external
    to: ai_extract
    mode: sequential

  - from: collect_data
    to: fetch_external
    mode: parallel

  - from: ai_extract
    to: validate
    mode: sequential

  - from: validate
    to: human_review
    mode: sequential

  - from: human_review
    to: generate_report
    mode: conditional
    condition: review_decision == "approved"

  - from: human_review
    to: ai_extract
    mode: loop
    condition: review_decision == "revise"

  - from: generate_report
    to: submit_regulators
    mode: sequential

  - from: submit_regulators
    to: archive
    mode: sequential