---
title: "Decide which US climate or ESG disclosure instrument actually applies"
url: "https://ailawframework.com/practice/climate-esg-and-sustainability-reporting/decide-whether-the-entity-must-prepare-a-climate-disclosure/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A48-R20260922-1-US"
practice_area: "Climate, ESG & Sustainability Reporting"
tier: "red"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-09-23"
---

# Decide which US climate or ESG disclosure instrument actually applies

> From the entity description, list possible federal securities, state and FTC green-claims sources for the lawyer to open.

Canonical page: https://ailawframework.com/practice/climate-esg-and-sustainability-reporting/decide-whether-the-entity-must-prepare-a-climate-disclosure/united-states  
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 | From the entity description, list possible federal securities, state and FTC green-claims sources for the lawyer to open. |
| What the lawyer must review | Do not prepare an AASB S2 climate statement Check the live SEC materials Confirm any AI-related disclosure is true (SEC 2024-36) |
| Written for | United States |
| Applies to | [Decide whether the entity must prepare a climate disclosure](https://ailawframework.com/practice/climate-esg-and-sustainability-reporting/decide-whether-the-entity-must-prepare-a-climate-disclosure.md) |

## Checking plan

- What the AI does: From the entity description, list possible federal securities, state and FTC green-claims sources for the lawyer to open.
- Basis: Checked against the linked sources on 23 September 2026. Confirm the current instrument before reliance.

## Sources

- [SEC press release 2024-36, charges against two investment advisers for AI-related misstatements](https://www.sec.gov/newsroom/press-releases/2024-36) (checked 2026-09-23)
- [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 2026-09-23)

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