AI DISCLAIMER

1. AI-Generated Content

GEA Agents generate content using artificial intelligence.

All outputs are:

  • Automatically generated

  • Probabilistic in nature

  • Based on patterns in data rather than authoritative interpretations

AI-generated outputs may be incomplete, outdated, or incorrect.

2. Scope of GEA Agents

GEA Agents are AI-assisted tools designed to support sustainability disclosure work, including understanding and drafting related to:

  • European Sustainability Reporting Standards (ESRS)

  • Sustainability standards issued by the IFRS Foundation (ISSB)

GEA Agents support interpretation, structuring, and drafting tasks.
They do not make decisions and do not replace human expertise.

3. No Professional or Advisory Services

GEA Agents do not provide:

  • Legal advice

  • Financial advice

  • Accounting services

  • Financial reporting services

  • Audit or assurance services

  • Preparation of financial statements

Use of GEA Agents does not constitute advisory or consulting services.

Advisory and consulting services are provided only where explicitly agreed and involve human expert intervention.

4. Human Review Required

All outputs generated by GEA Agents are provided for informational purposes only.

You must:

  • Independently review and validate all outputs

  • Apply professional judgment before use

  • Assume full responsibility for any use of the outputs

GEA Agents are designed to support, not replace, human decision-making.

5. No Guarantees

GEA Consulting makes no guarantees regarding:

  • Accuracy

  • Completeness

  • Regulatory acceptance

  • Fitness for a particular purpose

Use of AI-generated outputs is at your own risk.

6. Transparency

You are interacting with an artificial intelligence system.

By using GEA Agents, you acknowledge and accept the limitations described in this AI Disclaimer.

7. Relationship with Other Documents

This AI Disclaimer forms part of the contractual framework governing your use of the services and must be read together with:

In case of inconsistency, the Terms & Conditions prevail.