ESGora Artificial Intelligence Policy

This Artificial Intelligence Policy governs the use of artificial intelligence functionalities within ESGora and complements the Terms and Conditions of Use and the Privacy Policy of the platform.

ESGora uses artificial intelligence technologies exclusively as support tools for the collection, analysis, interpretation, and presentation of sustainability-related information, including reports prepared in accordance with the EFRAG VSME Standard and other related frameworks.

The artificial intelligence functionalities available within ESGora are intended to assist users through the generation of recommendations, ESG narratives and summaries, comparative analysis and benchmarking, identification of potential areas for improvement, contextual guidance during report preparation, support in interpreting user-provided information and assistance in understanding sustainability requirements or disclosures.

All such functionalities are provided solely for informational and support purposes.

The artificial intelligence functionalities offered by ESGora are designed to assist users in their internal analysis and reporting processes.

The artificial intelligence used by ESGora does not make decisions on behalf of users and does not produce legally binding outcomes.

Outputs generated by artificial intelligence constitute automated estimates, suggestions, interpretations, or recommendations based on the information available at a given time and may contain errors, omissions, or inaccuracies.

The artificial intelligence integrated into ESGora does not certify reports, perform audits, provide independent assurance, validate regulatory compliance, replace professional judgment, replace legal, financial, tax, accounting, environmental or sustainability advice, issue professional opinions, guarantee compliance with the VSME Standard, ESRS, CSRD or any other applicable regulations, or guarantee the accuracy, completeness or suitability of generated outputs.

Responsibility for any report or document generated remains exclusively with the user.

All outputs generated through artificial intelligence functionalities must be reviewed, validated and approved by the user before being used, published, communicated or incorporated into any report, internal process or decision-making activity.

Users are responsible for verifying the accuracy of the data used, reviewing generated recommendations, confirming the suitability of any suggestion for their specific circumstances, validating the final content of reports and determining the applicability of any generated output.

ESGora does not replace human oversight or professional judgment.

Benchmarking functionalities may use sectoral, statistical, aggregated, or publicly and privately available data sources.

Comparative results are provided for informational purposes only, may be based on estimates or historical data, may be subject to limitations in coverage, availability or timeliness, do not constitute a professional assessment of an organisation and do not guarantee exact comparability with other organisations.

Users must interpret any benchmark or comparison within their specific context.

Whenever a functionality uses artificial intelligence to generate content, recommendations, narratives or analyses, ESGora may inform users through notices, labels or informational messages within the platform.

ESGora seeks to ensure that users can reasonably identify when they are interacting with AI-assisted functionalities.

Artificial intelligence functionalities may process information provided by users solely for the purpose of delivering the contracted services and generating the requested analyses, recommendations or content.

The processing of personal data shall be carried out in accordance with ESGora’s Privacy Policy and applicable data protection legislation.

Outputs generated by artificial intelligence systems may contain errors or inaccuracies, be incomplete, be based on insufficient information, fail to reflect user-specific circumstances, become outdated over time or vary depending on available data or technological developments.

For this reason, ESGora recommends that all generated outputs be critically reviewed before use.

ESGora seeks to develop and operate artificial intelligence functionalities in accordance with principles of transparency, human oversight, security, accountability, data protection, proportionality and ethical use of technology.

ESGora will also seek to adapt its services to applicable regulatory requirements, including the European Union Artificial Intelligence Act, to the extent such requirements apply to the functionalities provided.

Artificial intelligence functionalities are provided on an as-is basis and solely as user assistance tools.

Except where mandatory law provides otherwise, ESGora does not guarantee the accuracy of generated outputs, the absence of errors, fitness for a particular purpose, the achievement of specific results, automatic compliance with regulatory requirements or acceptance of reports by authorities, financial institutions, customers, investors or any third party.

To the maximum extent permitted by applicable law, ESGora shall not be liable for any business, financial, regulatory or other decisions made by users based wholly or partially on outputs generated through artificial intelligence functionalities.

The use of such functionalities is undertaken at the user's sole responsibility.

ESGora may update this Artificial Intelligence Policy to reflect legal, technological or functional changes.

The current version will remain available at all times through ESGora’s official channels.

For any questions regarding this Policy or the use of artificial intelligence functionalities within ESGora, please contact admin@esgora.eu.

This Policy forms an integral part of the Terms and Conditions of Use and shall be interpreted together with the Privacy Policy and all other legal documentation published by ESGora.