esgcalc 0.2.0

• First CRAN candidate, derived from the published native R Golden Source.
• Calculation code, resource data and regression tests are unchanged.
• Add package-level help and prepare CRAN documentation and metadata.

esgcalc 0.2.0.9000

• Native R implementation of the 47-capability Python 0.2.0.dev0 contract.
• Explicit contexts, classified conditions, S3 results and local checked resources.
• Decimal cross-product comparisons for quantitative criterion boundaries.
• Independent numerical fixtures, synthetic company pipelines and language parity.
• Function manuals, executable examples and an offline workflow vignette.