Use case · AI content creation

AI sustainability and annual report content that survives scrutiny.

AI can take much of the production load of annual and sustainability reports: summaries, design, charts, translations and the campaign content around them. It cannot relax the accuracy standard. Every figure must match the audited or assured data, and from 27 September 2026 EU law bans generic environmental claims such as 'eco-friendly' without recognised proof. Imagery must show the company's real operations, not an idealised version.

The EU's rules on green claims from September 2026

Directive (EU) 2024/825, which amends EU consumer law for the green transition, applies from 27 September 2026. It bans generic environmental claims such as 'green', 'eco-friendly' or 'climate friendly' unless the company can show recognised excellent environmental performance relevant to the claim; claims that a product has a neutral, reduced or positive climate impact because of offsetting; sustainability labels not based on a certification scheme or set by public authorities; and claims about a whole product or business that apply only to part of it. It governs consumer-facing communication, so report content repurposed into marketing falls squarely under it.

CSRD, assurance and the data behind the words

The Corporate Sustainability Reporting Directive (EU) 2022/2464 requires companies in scope to report under the European Sustainability Reporting Standards, with limited assurance from an auditor. Amendments adopted in 2026 narrowed its scope to much larger companies, broadly those with more than 1,000 employees and over €450 million turnover, so check which rules now apply to you. Whatever the scope, the narrative and all content derived from it must match the reported data exactly: the same figures, units, rounding and boundaries, such as scope 1, 2 and 3 emissions under the GHG Protocol. Listed EU companies also file annual financial reports in the European Single Electronic Format, and the designed report must match the tagged figures.

Imagery must show the real operation

The easiest way to greenwash is with pictures. Wind turbines the company does not own, forests beside a factory that sits in an industrial estate, electric trucks when the fleet is diesel, or a generated 'sustainable facility' that does not exist all mislead. UK regulators have upheld complaints against energy companies whose ads showed only their low-carbon activities while leaving out the rest of the business. Photograph real sites, projects and people; where an image illustrates a plan or target, label it as such with the date the plan applies. Generated imagery can serve abstract themes and data visualisation, not scenes that imply current operations.

Accuracy, consistency and the UK standard

The UK's Competition and Markets Authority applies its Green Claims Code: claims must be truthful, clear, complete, fair in comparison, consider the full life cycle and be substantiated. Since April 2025 the CMA can fine businesses directly for consumer law breaches, up to a tenth of global turnover. Content across the report, website, social posts and investor materials has to say the same thing, so keep one approved claims register and generate everything from it. The studio stores approved claims and banned words in the brand hub, so terms such as 'carbon neutral' can be blocked at generation, and routes each asset through sign-off with an audit trail.

Updated 25 September 2026

Questions

AI sustainability and annual report content, answered.

Can we use AI to write our sustainability report?

It can draft structure, summaries and plain-language versions, and produce design and translations. The substance must come from the company's verified data and assured disclosures, reviewed by the people accountable for them. Never let a model fill gaps with plausible numbers or general claims.

Which environmental claims are banned in the EU from September 2026?

Generic claims such as 'eco-friendly' or 'green' without recognised excellent environmental performance, neutral or reduced climate impact claims for products based on offsetting, sustainability labels without certification or public backing, and whole-product claims that apply only to part. Each claim now needs specific, substantiated wording.

Can we use generated images in an annual report?

For abstract themes, illustrations and data graphics, yes, clearly styled as such. Not for anything that depicts the company's sites, products, people or projects, where readers assume a photograph shows reality. Generated scenes presented as real can mislead investors and customers alike.

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