Reconcile the climate-statement emissions figures to the NGER report
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- Pull the disclosed and NGER-reported figures into a reconciliation schedule, calculate the differences, and work with the lawyer on the explanation for each, keeping every figure traceable to its source document.
- What the lawyer must review
- Check the reporting boundary and consolidation basis behind each figure, decide whether a difference is a genuine basis difference or an error, and approve every explanation before any of it is disclosed or given to the assurance provider.
- Written for / version
- US
Open a jurisdiction version of this task to see which instruments apply: US
Who does what
| Role | What they do |
|---|---|
| Assistance | Pull the disclosed and NGER-reported figures into a reconciliation schedule, calculate the differences, and work with the lawyer on the explanation for each, keeping every figure traceable to its source document. |
| 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 instructions, the jurisdiction and the complete relevant material before starting.
- Check the reporting boundary and consolidation basis behind each figure, decide whether a difference is a genuine basis difference or an error, and approve every explanation before any of it is disclosed or given to the assurance provider.
- Check the output against the source documents named in it before it is relied on.
Forms and precedents for this task
| Form or precedent | Kind | AI use | Summary |
|---|---|---|---|
| Bridge from NGER and safeguard figures to the climate-statement emissions disclosures | Checklist | AI use Yellow | Working paper reconciling a climate-statement emissions figure to the NGER report and, where relevant, to safeguard covered emissions, with every difference explained. |
Signed-in accounts can read the full text of each one. All precedents.
Sources
- https://cer.gov.au/schemes/safeguard-mechanism · 2026-09-27
- https://cer.gov.au/schemes/safeguard-mechanism/safeguard-mechanism-resources · 2026-09-27
- https://www.auasb.gov.au/implementation-support/sustainability-assurance/ · 2026-09-27
- https://www.asic.gov.au/regulatory-resources/sustainability-reporting/for-preparers-of-sustainability-reports/what-should-your-sustainability-report-contain · 2026-09-27
These are suggested working checks. Confirm the required checking with the responsible lawyer before work starts; the checking approach does not establish permission to use AI.