Map transition-relief and Scope 3 gaps against the reporting-year plan
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- From the standard headings the lawyer has listed, mark which disclosures the entity proposes to defer, the legal basis, and when the gap closes.
- What the lawyer must review
- Treat relief as temporary and conditional
- Do not describe a deferral as compliance
- Written for / version
- Written for AustraliaUS
Open a jurisdiction version of this task to see which instruments apply: US
Who does what
| Role | What they do |
|---|---|
| Assistance | From the standard headings the lawyer has listed, mark which disclosures the entity proposes to defer, the legal basis, and when the gap closes. |
| Lawyer | Set the scope, supervise the work closely, verify every part relied on, resolve omissions and exceptions, and approve the exact output. |
Checklist
- Confirm the output against the client’s instructions and the complete relevant source material, including omissions or contradictions.
- Verify every relied-on citation, figure and name against the source document.
- The responsible lawyer approves the exact version before use.
Sources
- Baringa: Understanding baseline compliance to confidently prepare for AASB S2 climate disclosures, 23 September 2025 · 2026-09-23
Confirm the required checking with the responsible lawyer before work starts. The checking approach does not establish permission to use AI.