---
title: "Build an AASB S2 gap list from the data room"
url: "https://ailawframework.com/practice/climate-esg-and-sustainability-reporting/build-a-climate-disclosure-gap-list-from-the-data-room/commonwealth"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A48-R20260922-2-CTH"
practice_area: "Climate, ESG & Sustainability Reporting"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["CTH"]
last_reviewed: "2026-09-23"
---

# Build an AASB S2 gap list from the data room

> Map documents in a permitted data room to the AASB S2 headings the lawyer has listed, and mark headings with no document.

Canonical page: https://ailawframework.com/practice/climate-esg-and-sustainability-reporting/build-a-climate-disclosure-gap-list-from-the-data-room/commonwealth  
Last reviewed: 2026-09-23

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 | Map documents in a permitted data room to the AASB S2 headings the lawyer has listed, and mark headings with no document. |
| What the lawyer must review | Open the document named on each row Reject matches that only share a word with the heading |
| Written for | Commonwealth |
| Applies to | [Build a climate-disclosure gap list from the data room](https://ailawframework.com/practice/climate-esg-and-sustainability-reporting/build-a-climate-disclosure-gap-list-from-the-data-room.md) |

## Checking plan

**Source-by-source verification**

The gap list is a filing index against a list the lawyer has taken from the standard. Missing means not found, not non-compliant.

- What the AI does: Map documents in a permitted data room to the AASB S2 headings the lawyer has listed, and mark headings with no document.
- What the lawyer does: Check each match against the document and decide what the disclosure still needs.
- Who reviews: Lawyer competent in the matter and the forum
- Basis: Planning guidance checked against the linked public sources on 22 September 2026. Confirm the current instrument before reliance.
- Why: The traffic light follows the consequence of an error and how much of the output the lawyer must check before it is used.

## Checks the lawyer makes

1. Use only the headings the lawyer listed.
2. Cite the document name for every “supported” row.
3. Leave numbers as they appear in the source file.
4. Do not write a compliance opinion in the gap column.

## Notes

- Suggested working checks from the linked public sources. Read the source and confirm it applies to this forum and this date. The checks do not approve software or record that the work is done.

## Practical guide

Jurisdiction: Commonwealth: AASB S2 climate-related disclosures

**Deliverable**: A gap list with a document title on each supported heading and “not found” on the rest.

**Inputs**

- The lawyer’s heading list taken from AASB S2
- A permitted data room or document index

**Example**: A marketing PDF titled “Our climate strategy” is not automatically the strategy disclosure. The row can say the PDF exists. The lawyer decides if it answers the heading.

**Stop and escalate when**

- The heading list was not taken from the standard by the lawyer.
- The draft fills a gap with generated emissions or scenarios.

Checked 2026-09-22.

## Sources

- [AASB S2 Climate-related Disclosures, September 2024](https://standards.aasb.gov.au/aasb-s2-sep-2024) (checked 2026-09-22)

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