---
title: "Board paper: directors' declaration on the sustainability report"
url: "https://ailawframework.com/precedents/climate-esg-and-sustainability-reporting/board-paper-sustainability-report-declaration"
type: "precedent"
site: "AI Law Framework"
id: "a48-board-paper-sustainability-report-declaration"
area_id: "A48"
kind: "memo"
ai_level: "yellow"
version: 1
law_stated_as_at: "2026-10-17"
---

# Board paper: directors' declaration on the sustainability report

> Board paper that equips directors to make the directors' declaration on the climate statements, sets out the reasonable-steps evidence, assurance findings, key judgments, protected statements and AI use, and proposes…

Canonical page: https://ailawframework.com/precedents/climate-esg-and-sustainability-reporting/board-paper-sustainability-report-declaration  
Law stated as at: 2026-10-17

Site index for agents: https://ailawframework.com/llms.txt

Board paper that equips directors to make the directors' declaration on the climate statements, sets out the reasonable-steps evidence, assurance findings, key judgments, protected statements and AI use, and proposes the resolution.

## Key facts

- Kind: Memo. An internal or advice memo.
- Practice area: [Climate, ESG & Sustainability Reporting](https://ailawframework.com/precedents/climate-esg-and-sustainability-reporting.md)
- Jurisdictions: Australia
- AI level: Yellow. AI can help in set ways. A lawyer checks specific points before use.
- Law stated as at: 2026-10-17
- Status: Maintained. Checked on 2026-10-17 against the 5 authorities it cites, for Australia.

## When to use it

Use for the board meeting that approves the sustainability report and the directors' declaration. Do not use for the financial report declaration, or without the reasonable-steps record and the assurance report attached.

## How AI may be used

AI may draft the paper and summarise assurance findings, but directors must apply their own judgment, and the paper must tell them which parts of the report were AI-assisted and how they were checked.

**AI may:**

- Draft the paper from the reasonable-steps record, management representations and the assurance report.
- Summarise the assurance provider's findings and management's responses in a table.
- Cross-check that every document listed in the paper is attached.

**AI must not:**

- Must not draft the directors' opinion or recommend that directors make the declaration.
- Must not omit or soften adverse assurance findings or unresolved issues.
- Must not characterise which statements are protected without lawyer review.

**The lawyer checks:**

- The declaration wording matches the year (modified or full) and the resolution meets s 296A(7).
- Directors have had enough time and information to form their own view.
- AI use, verification steps and unresolved issues are disclosed in the paper.

## Authorities

- [Corporations Act 2001 (Cth) s 296A(6)-(7) (directors' declaration; resolution, date and signature)](https://www.legislation.gov.au/C2004A00818/latest/text)
- [Corporations Act 2001 (Cth) s 1707C (modified 'reasonable steps' declaration for years starting 1 January 2025 to 31 December 2027)](https://www.legislation.gov.au/C2004A00818/latest/text)
- [Corporations Act 2001 (Cth) s 1707D (protected statements)](https://www.legislation.gov.au/C2004A00818/latest/text)
- [Corporations Act 2001 (Cth) s 180 (care and diligence)](https://www.legislation.gov.au/C2004A00818/latest/text)
- [ASIC Regulatory Guide 280 Sustainability reporting (RG 280.57-280.60)](https://download.asic.gov.au/media/j4rhwyiz/rg280-published-31-march-2025.pdf)

## Full text and drafting notes

The full text and the drafting notes are not part of this public page. Signed-in firm accounts can read them at https://ailawframework.com/precedents/climate-esg-and-sustainability-reporting/board-paper-sustainability-report-declaration and through the signed-in MCP connector https://ailawframework.com/mcp/firm.

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