---
title: "Index the backup for a principal-officer certification on a periodic report"
url: "https://ailawframework.com/practice/climate-esg-and-sustainability-reporting/assemble-the-reasonable-steps-record-behind-the-directors-declaration/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A48-X20260927-2-US"
practice_area: "Climate, ESG & Sustainability Reporting"
tier: "red"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Index the backup for a principal-officer certification on a periodic report

> List the sub-certifications, the internal-control evaluation date, and the documents the lawyer identifies as support. Write no certification and no sentence of the report.

Canonical page: https://ailawframework.com/practice/climate-esg-and-sustainability-reporting/assemble-the-reasonable-steps-record-behind-the-directors-declaration/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 | Red: Lawyer writes; AI may check, clarify or collect data |
| How AI is used | List the sub-certifications, the internal-control evaluation date, and the documents the lawyer identifies as support. Write no certification and no sentence of the report. |
| What the lawyer must review | 15 U.S.C. § 7241 requires Commission rules under which the principal executive officer and the principal financial officer, or persons performing those functions, certify each annual or quarterly report. The certification includes that, based on the officer's knowledge, the financial statements and other financial information included in the report fairly present, in all material respects, the financial condition and results of operations, and that the officers have evaluated the effectiveness of internal controls as of a date within 90 days before the report. You decide what the certification covers and whether the backup supports it. A climate or ESG paragraph the company chooses to include is not made mandatory by the SEC climate rules, which press release 2026-49 says were stayed and are proposed to be rescinded. You do not sign generated text. |
| Written for | United States |
| Applies to | [Assemble the reasonable-steps record behind the directors' declaration](https://ailawframework.com/practice/climate-esg-and-sustainability-reporting/assemble-the-reasonable-steps-record-behind-the-directors-declaration.md) |

## Checking plan

- What the AI does: List the sub-certifications, the internal-control evaluation date, and the documents the lawyer identifies as support. Write no certification and no sentence of the report.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- Section 7241 tells the Commission to require the certification by rule. Open the current Exchange Act certification rule before you describe the form of the exhibit.
- The 90-day evaluation date is in § 7241(a). Do not invent a different freshness period.

## Sources

- [15 U.S.C. § 7241, Corporate responsibility for financial reports](https://www.law.cornell.edu/uscode/text/15/7241) (checked 2026-10-22)
- [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)

## 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.

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