FTI Consulting: Leveraging AI for sustainability reporting

21 May 2026

Washington DC-based advisory firm FTI Consulting has set out recommendations for managing risks when using AI within the sustainability-related disclosure process.

Recommendations for board:

  • Assign clear ownership for AI-enabled disclosures
  • Define permitted use cases before deploying AI

Recommendations for operations:

  • Map sources to owners and standardise validation
  • Document AI’s role in the chain of custody
  • Train teams on responsible use

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