Terms of disclosure

Disclosure-only scope

This platform and exported workbooks assess public disclosure quality. Scores and annotations are derived from publicly available sources and evidence passages. They do not verify internal corporate practice and should not be presented as such.

Evidence and citations

When quoting, summarizing, or reusing outputs, always cite the original public sources and also cite the framework/workbook as an analytical instrument.

Use and redistribution

You may use this workbook, framework, codebook, and exported data for academic and research purposes provided you cite the author, institution, and paper title above. Do not present disclosure scores as verified internal corporate practice.

Institutional attribution

Attribution to National Research University Higher School of Economics (HSE University) is required when this platform, workbook export, framework, codebook, or derived results are used in academic outputs, presentations, repositories, or datasets.

HSE name and logo are used for author affiliation and institutional attribution. This does not imply endorsement by HSE of any third-party companies, products, or claims assessed in the workbook.

RU: Название и логотип НИУ ВШЭ используются для указания аффилиации автора и институциональной принадлежности. Это не означает одобрение НИУ ВШЭ каких-либо компаний, продуктов или утверждений, оцениваемых в рамках данного исследования.

Suggested citation

Lazuko, V. (2026). AI-Augmented ESG Disclosure Quality Assessment as a Corporate Governance Mechanism for Risk Management and Sustainable Value Creation. AI-EDQ Evidence System. National Research University Higher School of Economics (HSE University).