AI prompt · Climate, ESG & Sustainability Reporting

Prompt template: climate disclosure gap list and first-draft narrative (with guardrails)

Two-stage prompt for an approved AI tool: map data-room documents to the AASB S2 headings the lawyer supplies and list gaps, then draft governance, strategy, risk and metrics narrative that marks every sentence without a source.

Kind
AI prompt. A prompt to give an AI tool, with the checks that go with it.
Where it applies
Australia
AI use
Yellow AI can help in set ways. A lawyer checks specific points before use.
Law stated as at
17 October 2026
Status
Maintained. Checked against the cited sources on 17 October 2026.
Version
1
Source
Written for this library

When to use it

Use when preparing or reviewing a first sustainability report with documents in a permitted data room. Do not use to decide materiality, select scenarios, estimate emissions or draft the directors' declaration.

How AI may be used

This prompt is AI-specific. It confines the tool to mapping documents and drafting with sources, and forces it to flag unsupported sentences. People decide what is material and what is disclosed.

AI may

  • Map documents to the headings the lawyer supplies and identify headings with no supporting document.
  • Draft narrative from mapped documents, with a citation for each sentence.
  • List questions for management where documents conflict or are silent.

AI must not

  • Must not invent facts, metrics, targets or board activity not shown in the documents.
  • Must not decide materiality or recommend disclosure positions.
  • Must not process documents from a data room whose terms prohibit uploading to third-party tools.

The lawyer checks

  • The headings list given to the tool is current (AASB S2 as amended) and complete for the entity.
  • Every flagged sentence is resolved, sourced or deleted before the draft goes further.
  • The output, prompt and verification are saved on file.

Method: how the Green, Yellow and Red levels are decided. This is guidance for planning, not legal advice.

Authorities

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