How does ai/checklist support disclosure review?

ai/checklist connects each disclosure checklist question to the relevant passages in the financial statements, management report or sustainability disclosures. It identifies whether a disclosure requirement appears met, missing, inconsistent or not applicable — and proposes a checklist answer with source references. Auditors review the proposed answer, validate the references, and confirm or adjust the response. The result is a structured, traceable disclosure review with the audit trail built in.