- Before
- Decides materiality and signs the statement, but cannot see which sentences the data does not back until the assurer asks.
- Now
- Opens each morning on what the agents found, asks them why, approves a correction once and signs her sections — every number cited.
One statement, from overnight draft to signed section
Kestrel & Vane Group — a diversified group of about 40,000 people in 30 countries, listed in London — is drafting its FY2026 sustainability statement. Larkspur & Moss begin limited-assurance fieldwork in 14 days. Here is one Monday morning, screen by screen, in the working solution.
- 01Monday, 07:40
The agents report what they did overnight
Leila Haddad · Head of SustainabilityLeila opens Today. 371 of 412 datapoints are ready, 29 in review and 12 gaps; 4 of 9 checks need a decision; 3 of 8 sections are approved; fieldwork starts Monday 22 February. On the right the agents talk to her in plain sentences, each with its sources: the Mapping agent, the Consistency agent and the Data agent. At the top of “Needs you” is one item.
Consistency agent · 06:05: “The draft says Scope 1 fell 18%; the data says 14.2%.”
- 02The statement
Topic, datapoints and words in three linked columns
Leila Haddad · Head of SustainabilityMateriality to statement puts the chain on one screen: the material topics from the double materiality assessment, the ESRS datapoints E1 Climate change requires (86 of 92 ready), and the drafted E1-6 paragraph with every number cited. Each datapoint carries the other outputs it serves — IFRS S2, Lender, Investor. The 18% in the text carries an amber underline and a “C-07” chip.
“Drafted by the Drafter agent, 06:02 · checked by the Consistency agent, 06:05.”
- 03Under 8 seconds
“Run the agents again” — every step in view
The agentsShe re-runs E1 and watches the plan play out. The Mapping agent confirms 92 datapoints for 6 material IROs. The Data agent refreshes 41 values from the GHG inventory, the energy data platform and the Scope 3 draft. The Drafter redrafts E1-6 and E1-4/5 with 11 numbers and 11 citations. The Consistency agent runs 214 comparisons and finds one issue, then checks the Drafter: 11 of 11 numbers agree with their source.
Hand-off: “C-07 and the section approval wait for Leila Haddad, the topic owner. No text changes until she approves.”
- 04Check C-07
The calculation, and every place the claim appears
Consistency agentThe 18% compared 2026 Scope 1 of 12,480 tCO2e with the original 2022 base year of 15,220 tCO2e, as on slide 14 of the capital markets day deck. After the Tarvos foundry was divested, the base year was recalculated to 14,546 tCO2e under the group's 3% policy. Against it, Scope 1 is 14.2% lower. The same claim sits in the statement, the CEO letter and the investor climate questionnaire; one correction fixes all three.
“1 − 12,480 ÷ 14,546 = 14.2%. The 18% used 1 − 12,480 ÷ 15,220 = 18.0%.”
- 05She asks
“Why did the deck say 18%?”
Leila Haddad and the Consistency agentLeila asks in plain words, under the check. The Consistency agent answers with its sources: the deck was built from an older template that used the base year as first reported. It has added the deck to the claims register so the next deck is checked too, and offers to open the recalculation memo.
The Consistency agent never applies a correction itself and never decides between two sources.
- 06Approved and signed
One correction with a reason code, then the section
Leila Haddad · Head of SustainabilityShe approves the correction with reason code “R2 Base year recalculated”; the statement, the CEO letter and the investor answer change together. With no open check left, she approves section E1 with her e-signature and “R6 Approved as drafted”. Four of eight sections are now approved.
“A later change to any value it reports reopens it.”
- 07Meanwhile, finance
A ratio built on forecast revenue
Marcus Feld · Group Financial ControllerCheck C-08 is Marcus's alone. Waste intensity in E5-5 divides 21,860 t by €6,910M, the November forecast; net revenue in Note 4 of the consolidated financial statements is €6,842M, so the ratio should be 3.20 t per €M, not 3.16. It appears in the statement and an investor answer. Only Marcus can approve it, edit it or reject it.
“It never changes a word itself; the owner of each check decides.”
- 08A site's number jumps
It asks the site before the value is used
Data agentOstrava's water withdrawal came in at 214,800 m³, up 38% on 2025 and over the 15% threshold. The Data agent asked the plant what changed; Jana Dvořák, its EHS contact, answered with the work order for a second cooling tower on line 2. The agent checked the design figures and recommends accepting the value, with confidence 93%. Accepting it, or returning it with a reason, is a person's call.
Data agent: “The work order expects 55,000–62,000 m³ a year more; the increase is 59,100 m³, inside that range.”
- 09Sign-off
The statement cannot be signed early
Topic owners, Marcus Feld and Leila HaddadEach topic owner approves their own section. Marcus signs that every figure taken from the financial statements agrees with them, once C-08 is decided and C-05 is reconciled to Note 7. Leila signs the statement last, and only when every section is approved, no check is open, the Financial Controller has signed and the digital tags are validated.
- 10For the assurer
Evidence packs built from the citations
Assurance agentLarkspur & Moss's engagement is limited assurance under ISSA 5000, early application. The Assurance agent builds a pack per section from the citations and drafts answers to the assurer's questions from the record — AQ-04 asks for the base-year recalculation memo and proof the Tarvos divestment completed. Hana Novak releases each pack; nothing reaches the assurer until she does.
Audit trail: “Assurance agent · Built the E1 evidence pack: 58 items, ready for Hana Novak to release.”