---
title: "Assemble the reasonable-steps record behind the directors' declaration"
url: "https://ailawframework.com/practice/climate-esg-and-sustainability-reporting/assemble-the-reasonable-steps-record-behind-the-directors-declaration"
type: "task"
site: "AI Law Framework"
id: "A48-X20260927-2"
practice_area: "Climate, ESG & Sustainability Reporting"
tier: "red"
lawyer_review: "required"
last_reviewed: "2026-10-22"
---

# Assemble the reasonable-steps record behind the directors' declaration

> Index the papers the lawyer selects against each element of the declaration, showing where each item sits and flagging elements with no supporting record.…

Canonical page: https://ailawframework.com/practice/climate-esg-and-sustainability-reporting/assemble-the-reasonable-steps-record-behind-the-directors-declaration  
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 | Red: Lawyer writes; AI may check, clarify or collect data |
| How AI is used | Index the papers the lawyer selects against each element of the declaration, showing where each item sits and flagging elements with no supporting record. Do not write the declaration, any part of it, or any statement that the steps taken were reasonable. |
| What the lawyer must review | The directors form and express the opinion. The lawyer decides which element each record supports, whether the record is sufficient, and what further enquiry is needed before the declaration is signed. |
| Written for / versions | 1 jurisdiction versions below |

## Checking plan

**Lawyer-led judgement**

The lawyer makes the substantive assessment. Any permitted AI assistance remains supporting work with its own checks.

- What the AI does: Index the papers the lawyer selects against each element of the declaration, showing where each item sits and flagging elements with no supporting record. Do not write the declaration, any part of it, or any statement that the steps taken were reasonable.
- What the lawyer does: The directors form and express the opinion. The lawyer decides which element each record supports, whether the record is sufficient, and what further enquiry is needed before the declaration is signed.
- Who reviews: Responsible lawyer with competence in the matter
- Basis: Practical workflow informed by the linked primary sources; the traffic light and working checks are editorial guidance, not a court classification.
- Why: The level reflects what the work is, the consequence of an error, and how much of the output the lawyer must independently re-derive.
- Restriction: The lawyer makes the substantive assessment. Any permitted AI assistance remains supporting work with its own checks.

## Checks the lawyer makes

1. Confirm the instructions, the jurisdiction and the complete relevant material before starting.
2. The directors form and express the opinion.
3. Check the output against the source documents named in it before it is relied on.

## Notes

- These are suggested working checks. Confirm the required checking with the responsible lawyer before work starts; the checking approach does not establish permission to use AI.

## Sources

- [https://www.asic.gov.au/regulatory-resources/sustainability-reporting/for-preparers-of-sustainability-reports/what-should-your-sustainability-report-contain](https://www.asic.gov.au/regulatory-resources/sustainability-reporting/for-preparers-of-sustainability-reports/what-should-your-sustainability-report-contain) (checked 2026-09-27)
- [https://download.asic.gov.au/media/j4rhwyiz/rg280-published-31-march-2025.pdf](https://download.asic.gov.au/media/j4rhwyiz/rg280-published-31-march-2025.pdf) (checked 2026-09-27)

## Forms and precedents for this task

| Form or precedent | Kind | AI level | Summary |
| --- | --- | --- | --- |
| [Sustainability reporting committee terms of reference (board oversight of the climate statements and directors' declaration)](https://ailawframework.com/precedents/climate-esg-and-sustainability-reporting/sustainability-reporting-committee-terms-of-reference.md) | Policy | Yellow | Terms of reference for a board committee (or a remit added to the audit and risk committee) overseeing the mandatory sustainability report: membership, duties, the evidence directors need for the… |

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

## Jurisdiction versions

| Jurisdiction | Level |
| --- | --- |
| [United States](https://ailawframework.com/practice/climate-esg-and-sustainability-reporting/assemble-the-reasonable-steps-record-behind-the-directors-declaration/united-states.md) | Red |

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