---
title: "Decide whether the entity must prepare a climate disclosure"
url: "https://ailawframework.com/practice/climate-esg-and-sustainability-reporting/decide-whether-the-entity-must-prepare-a-climate-disclosure"
type: "task"
site: "AI Law Framework"
id: "A48-R20260922-1"
practice_area: "Climate, ESG & Sustainability Reporting"
tier: "red"
lawyer_review: "required"
last_reviewed: "2026-09-23"
---

# Decide whether the entity must prepare a climate disclosure

> Extract the entity's name, the financial year, revenue bands the client has supplied, and group structure into a fact sheet for the threshold question.

Canonical page: https://ailawframework.com/practice/climate-esg-and-sustainability-reporting/decide-whether-the-entity-must-prepare-a-climate-disclosure  
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 | Red: Lawyer writes; AI may check, clarify or collect data |
| How AI is used | Extract the entity's name, the financial year, revenue bands the client has supplied, and group structure into a fact sheet for the threshold question. |
| What the lawyer must review | Make the threshold call yourself Do not leave a generated reporting-group or "not required" label in client advice |
| Written for / versions | 3 jurisdiction versions below |

## Checking plan

**Lawyer-led judgement**

- What the AI does: Extract the entity's name, the financial year, revenue bands the client has supplied, and group structure into a fact sheet for the threshold question.

## Jurisdiction versions

| Jurisdiction | Level |
| --- | --- |
| [Commonwealth](https://ailawframework.com/practice/climate-esg-and-sustainability-reporting/decide-whether-the-entity-must-prepare-a-climate-disclosure/commonwealth.md) | Red |
| [United States](https://ailawframework.com/practice/climate-esg-and-sustainability-reporting/decide-whether-the-entity-must-prepare-a-climate-disclosure/united-states.md) | Red |
| [New Zealand](https://ailawframework.com/practice/climate-esg-and-sustainability-reporting/decide-whether-the-entity-must-prepare-a-climate-disclosure/new-zealand.md) | Red |

## Further reading

- [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.*