How does AI handle qualitative ESG disclosures?

AI handles qualitative ESG disclosures by identifying the relevant statements in the sustainability report, suggesting checklist responses with the underlying source references, and highlighting missing or inconsistent disclosures. The auditor remains responsible for evaluating the substance of the disclosure — whether the narrative is materially complete, whether the framing is fair, whether the supporting documentation is sufficient. AI accelerates the identification and structuring; the assurance judgment stays with the auditor.