When “audit ready” meets ESG reality. What companies and AI reporting tools often miss

This article explores the gap between AI powered ESG reporting tools and the reality of assurance scrutiny. It explains what audit ready means in practice, how assurance providers assess GHG emissions reporting against criteria such as the GHG Protocol, and what companies should ask vendors about evidence, traceability, reproducibility and controls. It also outlines what an assurance readiness assessment is and how it helps organisations strengthen ESG data integrity before external assurance begins.