AI & Sustainability: Who Owns the Evidence

About the Course

Artificial intelligence is now used to research sustainability-related risks, analyse information, draft disclosures and support reporting processes. The difficulty is that producing the output is far easier than demonstrating where the information came from, which assumptions were applied, who reviewed it, and whether the result would survive internal or external scrutiny.

For finance, sustainability, risk and reporting teams this creates a new control question: if AI produces the analysis, who owns the evidence behind it?

This practical masterclass shows how AI can be used inside sustainability reporting and analysis while maintaining governance, evidence traceability, human review and accountability. Participants see AI used live during the session, then work through the controls that need to sit around the output before anyone relies on it for reporting or decision-making.

What You Will Learn

Part (a): Using AI in Sustainability Reporting and Analysis — 50 minutes

• Using AI to research sustainability-related risks and opportunities
• Drafting and analysing sustainability disclosures
• Interrogating information and identifying reporting gaps
• The difference between useful AI assistance and audit evidence
• Live demonstration using sustainability-related information

Part (b): Evidence, Governance and Human Review — 50 minutes

• Evidence traceability
• Documenting assumptions and judgements
• Hallucinations, unsupported statements and false confidence
• Review and approval responsibilities
• Maintaining an audit trail over AI-assisted work
• What an auditor or reviewer is likely to challenge

Part (c): Building a Controlled AI Process — 50 minutes

• Designing an AI review and approval process
• Appropriate use of prompts and source documents
• Separating drafting from verification
• Responsible and proportionate AI use
• Building repeatable controls
• Example AI-use checklist and governance framework

Closing Discussion and Q&A — 30 minutes

By the End of This Session

Participants will be able to:

• Identify appropriate uses of AI within sustainability reporting and analysis
• Distinguish AI-generated output from sufficient supporting evidence
• Establish evidence trails over AI-assisted work
• Apply appropriate human review and approval
• Identify governance and control weaknesses
• Use AI more consistently within a controlled reporting process

Why This Course Helps Your Career

AI capability is becoming relevant across finance, reporting, risk and assurance roles. Organisations will need more than people who can generate AI outputs — they will need professionals who can challenge them, evidence them and build governance around their use. This course develops that combination of AI literacy, professional judgement, controls and reporting discipline.

Further Information

• Delivery Method: Live Online
• Duration: 3 hours
• Certificate: Professional Certification
• Presented by: Jose Hopkins ACA
• Partner: Sustainability by Jose
• Category: Sustainability Services
• Type: Masterclass
• Price: €250 introductory (first cohort) · €361.20 standard value
• Next Class: 29 October 2026
• Keywords: AI, sustainability reporting, governance, controls, assurance, financial reporting