ESRS E1 Financial–Sustainability Connectivity Index: 65-Item Coding Instrument and LLM Prompts

This deposit contains an Excel coding instrument comprising 65 financially relevant datapoints derived from ESRS E1 (Climate Change), together with item-specific prompts for large language model-assisted content analysis of corporate annual and sustainability reports. The instrument supports the assessment of connectivity between climate-related sustainability disclosures and financial information. It covers seven dimensions: Governance (GOV), Transition Plan for Climate Change Mitigation (TRA), Impacts, Risks and Opportunities (IRO), Climate Actions and Resources (CAR), Greenhouse Gas Emissions (GEM), Internal Carbon Pricing (ICP), and Anticipated Financial Effects (AFE). Each prompt specifies the disclosure to be examined and requests structured outputs covering disclosure status, source page numbers, extracted evidence, an explanation, a score, and a justification. Monetary datapoints use a binary scoring scale (0–1), while narrative and semi-narrative datapoints use a three-level scale (0–2). The file is provided as a methodological resource to support transparent and reproducible application of the coding instrument. AI-assisted outputs require verification against the original source documents. This deposit contains the instrument and prompts, not the complete company-level dataset or statistical results.