---
title: "Index the evidence the climate papers cite"
url: "https://ailawframework.com/practice/climate-esg-and-sustainability-reporting/assemble-the-assurance-evidence-pack-and-response-log-for-the-sustainabi/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A48-X20260927-4-US"
practice_area: "Climate, ESG & Sustainability Reporting"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Index the evidence the climate papers cite

> List each figure in the report and the source document and page the report cites for it. Write no assurance opinion.

Canonical page: https://ailawframework.com/practice/climate-esg-and-sustainability-reporting/assemble-the-assurance-evidence-pack-and-response-log-for-the-sustainabi/united-states  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Climate, ESG & Sustainability Reporting](https://ailawframework.com/practice/climate-esg-and-sustainability-reporting.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| How AI is used | List each figure in the report and the source document and page the report cites for it. Write no assurance opinion. |
| What the lawyer must review | No statute opened for this task requires an assurance report on a climate statement. Press release 2026-49 proposes to rescind the stayed SEC climate-disclosure rules and does not, on the text used here, impose an assurance standard. The California page does not, on the text opened, set an assurance template. Formal Opinion 512 requires the lawyer to verify the index. The lawyer decides what assurance, if any, is required. |
| Written for | United States |
| Applies to | [Assemble the assurance evidence pack and response log for the sustainability report](https://ailawframework.com/practice/climate-esg-and-sustainability-reporting/assemble-the-assurance-evidence-pack-and-response-log-for-the-sustainabi.md) |

## Checking plan

- What the AI does: List each figure in the report and the source document and page the report cites for it. Write no assurance opinion.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- An index of citations is not an assurance conclusion.
- Do not invent an assurance standard.

## Sources

- [SEC Press Release 2026-49 (29 May 2026)](https://www.sec.gov/newsroom/press-releases/2026-49-sec-proposes-rescission-climate-related-disclosure-rules) (checked 2026-10-22)
- [California Air Resources Board, corporate greenhouse gas reporting page](https://ww2.arb.ca.gov/our-work/programs/california-corporate-greenhouse-gas-reporting-and-climate-related-financial-risk) (checked 2026-10-22)
- [ABA Formal Opinion 512, Generative Artificial Intelligence Tools (29 July 2024)](https://www.americanbar.org/content/dam/aba/administrative/professional_responsibility/ethics-opinions/aba-formal-opinion-512.pdf) (checked 2026-10-22)

## Forms and precedents for this task

| Form or precedent | Kind | AI level | Summary |
| --- | --- | --- | --- |
| [Assurance readiness checklist for the sustainability report (ASSA 5000 and ASSA 5010 phasing)](https://ailawframework.com/precedents/climate-esg-and-sustainability-reporting/sustainability-report-assurance-readiness-checklist.md) | Checklist | Green | A checklist to get the sustainability report ready for the auditor's review or audit: which disclosures are in scope for the entity's group and year under ASSA 5010, the evidence pack for each, and… |

Signed-in accounts can read the full text of each one.

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*