GAIQ™ Platform Guide

MDCRP KEY FEATURES

This guide highlights the key deliverables generated by the GAIQ™ platform throughout the full MDCRP™ AI-driven ESG management and reporting process, from the first RAPID Double Materiality Assessment (DMA), to the final published ESG (Environmental, Social, Governance) report.


The MDCRP™ workflow is circular, with Artificial Intelligence (AI) embedded into every layer, and AI Agents guiding every stage. It is not a linear checklist, it's a loop that improves with each cycle that is underpinned by GAIQ™ & best-in-class methodologies. The GREEN HQ executive cockpit updates throughout the process.


The initial DMA auto-assigns Sovereign Dataset configurations, including two ACTIVE (GAIQ LM™ and the comprehensive ESRS OMNIBUS sustainability standards datasets, which are both bundled with the GAIQ™ platform for all pricing tiers, and active from day one), one PRIMARY (the lead ESG standards for reporting purposes), and ALL MANDATORY ESG standards frameworks that are applicable. CUSTOM standards can be created and added by users. Any added framework or standard is automatically assigned an ACTIVE status.


The majority of GAIQ™ features are included in ALL TIERS of pricing plans (STANDARD, TEAMS, & ENTERPRISE), with others TIER GATED, and requiring an upgrade to a higher tier, or an add-on fee. The reporting cycle is set to be aligned with a company's financial year (FY), and organised into the FIVE STAGES below:

M

Materiality

Platform Access Gate · DMA/TMA™ Double/Triple Materiality Assessment Scoring · Initial Sovereign Dataset Configuration
Stage ONE
RAPID DMA™
Initially auto-generated at onboarding from URL + company reports. 8 page structured draft covering 20 plus material topics with preliminary IRO (Impacts, Risks, Opportunities) flags, framework relevance signals, and time horizon markers. Labelled preliminary non-auditable. Unlocks the full MDCRP™ workflow. Seeds the DYNAMIC DMA rapidly. After initial DMA creation, RAPID serves as the Work in Progress (WIP) version, is fully editable, and can be updated by users adding new data, or with merges from DYNAMIC, via the COMMIT process.
ALL TIERS
DYNAMIC DMA™
The live working branch. Born automatically when RAPID DMA is completed. Automatically updates as new C-Stage data arrives, regulation changes are detected, KPI thresholds shift, supplier data changes, and other updates. Read-only until committed. Commit converts DYNAMIC → new RAPID or DEEP version. Never silently overwrites committed RAPID or DEEP. Shows diff (difference) view before any commit. Not editable, other than ability to merge all or selected data into RAPID OR DEEP.
ALL TIERS
DEEP DMA™
Full auditable 16 page materiality assessment. Committed by client (Git-style). Includes IRO register, stakeholder mapping, evidence linkage, scoring methodology version, regulatory framework version. Executive sign-off required to commit. It replaces RAPID as the M BASELINE once committed. Version controlled: each commit creates an immutable snapshot (DEEP v1, v2…). Until DMA reaches a certain level of data maturity and quality any commit will automatically default updates to RAPID. Can be expanded from the 16 page format where required.
ALL TIERS
DMA Matrix
2D financial vs impact double materiality plot. Auto-created alongside every DMA. X-axis: Financial Materiality score (outside-in). Y-axis: Impact Materiality score (inside-out). Each main ESG topic category is plotted as a node. High-high quadrant = auto-assigned MATERIAL status. Included in Audit-Ready Report as a standard exhibit. Version controlled (VCS) with each RAPID or DEEP commit.
ALL TIERS
TMA™
Triple Materiality Assessment (TMA™) is a GREENAIQ™ proprietary methodology. Extends DMA with the third Z-axis: Strategic Capital Materiality (CAPEX exposure %, revenue dependency %, cost of capital sensitivity, regulatory transition cost, supply chain dependency index). Generates TMA™ Matrix as a 3D Materiality Cube visual. Active and auto-generated only for qualifying pricing tiers. Same RAPID, DYNAMIC, DEEP VCS model as DMA.
TIER-GATED
ESG Performance Index
A RAPID version auto-generated at M alongside the RAPID DMA. Scored baseline of current ESG performance against all material topics. Benchmarked against peers via ROXY AI agent. Available immediately at onboarding. Updates automatically as data arrives throughout C and R stages.
ALL TIERS
Capital Opportunity Report
Generated by MEDICI AI agent at M once TMA™ Z-axis is active. Identifies green finance instruments the client qualifies for (SLLs, Green Bonds, EU Taxonomy-aligned capex, SFDR products), instruments within reach, and total accessible capital opportunity in €. Updated each MDCRP™ cycle. Available as part of the GAIQ™ Green Finance module & TMA™ Modelling add-ons.
TIER-GATED
M to D Handshake: DMA auto-assigns the client's SOVEREIGN DATASET configuration, with a minimum of 2 ACTIVE frameworks from day one (Min. ACTIVE: GAIQ LM™ + ESRS OMNI always included + any additional MANDATORY frameworks required), and the initial PRIMARY lead reporting framework set. Any MATERIAL topics pre-populate the D Data Scaffolding automatically, minimising the manual mapping required when D Stage opens.
D

Data

Data Scoping & Mapping · Granular Datapoint Determination · Data Scaffolding · Database Design · Add Default/Custom Standards · Final Sovereign Dataset Configuration
Stage TWO
ESG Topics Card Grid
D Page lists 13 database L1 canonical ESG topic cards (E1–E5, S1–S4, G1–G3, CT1). Each card shows: status badge from M-Stage DMA (MATERIAL / STRATEGIC / ACTIVE / ASSESSED: N/A / NOT SELECTED), datapoint count by standards framework, completion ring (mostly 0% at D open, then primarily fills during C). Top 3 most MATERIAL cards auto-expanded on first arrival. Framework-agnostic, the same 13 cards regardless of GRI-only, ESRS-only, or multi ESG standard setup.
ALL TIERS
Data Scaffolding
The structured datapoint level scope map that D produces for C to collect against. Built from three inputs: DMA result (MATERIAL and STRATEGIC pre-assignments), frameworks in Sovereign Dataset (ALL ACTIVE, which includes the PRIMARY, and any MANDATORY frameworks), and client profile (industry sector, employee count, jurisdiction, FY start date). Unique per client (for example, a UK logistics company and a German SME voluntary reporter produce materially different scaffolding). Any extra or CUSTOM standards added at D are also included in the scope. This is the collection brief that C works from.
ALL TIERS
Sovereign Dataset Configuration
The formal record of the client's full ACTIVE ESG standards frameworks configuration for the reporting FY. The M assigned lead PRIMARY framework can be changed by the user in D. MANDATORY frameworks are locked at FY creation for compliance reasons, but these can be unlocked by the user. Sovereign Dataset visible in D ESG Standards Tab. Drives multi-framework deduplication: one underlying measurement maps to nearly all applicable framework requirements via a single form.
ALL TIERS
Compliance Warnings (D-Stage)
Triggered if any MANDATORY standard, or MATERIAL datapoint is rejected or deactivated at D. Jeopardy Red label. Persists in the full AUDIT TRAIL from D through P. Client must explicitly confirm the override. Auditor visible. Does not block progression — it is a documented gap, not a hard gate. Self-resolves on DMA rerun if new data supports the removal.
ALL TIERS
Datapoint Status Map
Every datapoint in every active framework carries two independent status values documented at D: compliance_status (MATERIAL / MATERIAL-REJECTED / ACTIVE / ASSESSED: N/A / NOT SELECTED) and strategic_status (STRATEGIC / STRATEGIC REJECTED / STRATEGIC-MODIFIED). These drive separate alert chains: Compliance Warnings to audit trail, Executive Alerts to strategic_change_alerts only.
ALL TIERS
Custom Standards
When a client adds a Custom Standard (any framework outside the platform DEFAULT frameworks), D produces a formal specification record: framework name, applicability scope, datapoint additions, GAIQ™ approval record, and cost confirmation. Requires GAIQ™ approval before activation. Available as add-ons at every plan tier.
TIER-GATED
Key D Principle: One measurement · Many frameworks · One form. Multi ESG standards frameworks deduplication means ESRS E1-6, ISSB S2, SASB, and TCFD climate metrics are collected once and projected to all applicable frameworks automatically. This is the single most important User Experience (UX) decision in D, preventing the "fill in the same thing six times" failure that drives ESG reporting inefficiency.
C

Collection

Multi-Channel Data Ingestion · AI Validation Firewall · Gap Analysis and Filling · Sovereign Data Evidence Vault · Supplier and Stakeholder Management · AI ESG Writing Wizard
Stage Three
Data Evidence Vault
Every validated data submission to the GAIQ™ VAULT creates a vault record. Core fields: datapoint ID, value, unit, period, source type, maturity status, collection method, data owner, version ID, SHA-256 hash. Maturity status progresses: RAW → PARSED → TECHNICAL VERIFIED → AUDIT READY. TECHNICAL VERIFIED = validation passed, ready for narrative use. These are the ground truth of the ESG dataset — everything else in R and P is derived from vault records.
ALL TIERS
Gap Analysis Report
Live continuous, automatically updated view of what is collected vs what is required per the D scaffolding. Shows: % coverage per ESG topic, missing mandatory datapoints by standards framework, AI-suggested collection routes for gaps, confidence score per collected datapoint (primary data vs proxy vs estimate). The completion rings on D Page cards update in real time from C-stage gap analysis. The ESG Writing Wizard auto-fills narrative gaps for approved disclosure text.
ALL TIERS
Supplier and Stakeholder Management
Structured data submissions from stakeholders and tier 1 to 3 suppliers, via GAIQ™ dedicated portals. Each submission logged with: supplier or stakeholder ID, submission date, datapoint mapping, validation result, data owner. Scope 3 Category concentrations tracked and flagged when a single supplier represents material exposure. Value chain visualisation is updated continuously as submissions arrive.
ALL TIERS
ESG Writing Wizard™ Fills
The provenance log where the AI ESG Writing Wizard™ generates disclosure narratives for data gaps: every generated paragraph logs prompt version, model used, source context documents, generation timestamp, human approval timestamp and user ID. Clearly labelled AI-generated in the DRAFT Report. Never auto-promoted to AUDIT READY Report. Can be set to human approval required at each fill before it can be included in a COMMIT.
ALL TIERS
ESG Performance Index
The live DYNAMIC Index is seeded in D and fills in C. Auto updated throughout C as vault records populate and data quality improves. Always-current live performance view against material topics and peer benchmarks. Read-only (updated by the GAIQ™ platform, not by client action). Accessible on M to R pages via either the Index or Audit & Control panel buttons. Feeds GREEN HQ executive dashboard in real time.
ALL TIERS
C Is Not a One-Pass Stage: It is part of the MDCRP™ circular loop. Clients backfill, update, and refine data throughout the full reporting cycle. Nothing reaches R that has not been scoped in D. All C-stage updates propagate immediately to: GAIQ™ Reports (all auto-updating), DMA DYNAMIC materiality scores (where thresholds crossed), ESG Performance Index, and GREEN HQ dashboard.
R

Report

Three Report Architecture · COMMIT Gate · Version Control · iXBRL Data Tagging · SOX Chain Approval · Audit Ready Report · Audit Verification Panel · ISAE 3000 Evidence Packet · Board Briefing · GAIQ™ ROI Report · Lender Ready Data Pack · Peer Maturity Index
Stage Four
Draft Report
Always open. Never frozen. The live iteration workspace, where clients can freely edit at any point. Can contain: previously iXBRL tagged data from prior COMMITs, untagged newly collected data, ESG Writing Wizard AI fills (clearly labelled), and narrative drafts. ORANGE visual state. Cannot be submitted to regulators. Available throughout M to P for reference. Not the audit artifact.
ALL TIERS
Dynamic Report
Auto-generated and auto-updated from validated vault records. Read-only (no manual editing). Always reflects the current state of collected data without requiring any client action. Updates automatically when new C-Stage data arrives. The reference view used by the GREEN HQ module. Client refers to this to understand the current reporting position in real time. BLUE visual state.
ALL TIERS
Audit Ready Report
Updated only via deliberate COMMIT. Each COMMIT: (1) AI Agent NEXUS runs final validation on untagged data, (2) iXBRL tagging applied to passing datapoints, (3) three-person SOX chain sign-off completed (unless 1 person light touch enabled). Frozen after each COMMIT, with the frozen state being the audit artifact. Multiple COMMITs can occur during R, with each version controlled snapshot with restore capability. GREEN visual state. First COMMIT unlocks Auditor Assurance.
ALL TIERS
iXBRL Data Tagging
Machine-readable + human-readable dual format output. Each tagged disclosure: mapped to its available ESG/XBRL taxonomy element, linked to the vault record source, carries audit metadata (validation timestamp, agent signatures, version references), has full data lineage trace. Only created at COMMIT. iXBRL tagged database flag set TRUE per vault record at point of COMMIT, never before. Regulatory submission artifact.
ALL TIERS
ESG Performance Index
AUDIT committed version. Frozen after COMMIT at R. Primary audience: auditors, executives, board members, regulators, and stakeholders. The version controlled formal record of ESG performance for the reporting FY. Must be COMMITTED at R alongside the AUDIT READY Report. P-Stage checklist flags incomplete AUDIT ESG Performance Index if missing. Included as a formal exhibit in the P published report output.
ALL TIERS
ISAE 3000 Evidence Packet
Auto assembled from committed vault records and iXBRL tagged disclosures. Includes: SHA-256 hashes per data source, validation timestamps, methodology version references, data lineage chain, agent signatures, compliance warnings. Auto refreshes at each COMMIT. The structured evidence package that satisfies third-party assurance and audit requirements.
ALL TIERS
Board Briefing Pack
Quarterly output generated by AI Agent BERNAYS. Three core slide types: (1) State of the Union — ESG performance summary with AI Agent Green Neanderthal strategic commentary; (2) Performance vs Trajectory — actual vs target gauge charts and trend lines per material ESG datapoint; (3) Impact — KPIs translated to human impact narratives (e.g. "500 tCO2e = X households powered"). Export options: slide presentation, PDF, iXBRL, and others.
ALL TIERS
Audit Verification Panel
Auditor-facing split screen interface: disclosure text left, framework evidence mapping right. Every disclosure sentence is linked to its source framework requirement and underlying vault record. Available to external auditors after the first COMMIT. Supports Limited Assurance or Reasonable Assurance without waiting for P-Stage, allowing assurance to be obtained incrementally as sections are committed throughout R. Included in ENTERPRISE plans, and available as part of the GREEN AUDIT™ app as a paid add-on for STANDARD & TEAMS plans.
TIER GATED
GAIQ™ ROI Report
AI Agent MEDICI generated. For each ESG intervention: investment (€), payback period (months), annual return breakdown (fine avoidance + energy savings + SLL margin improvement + carbon credits), ROI %, IRR %, NPV (5yr). Includes SLL Alpha analysis: identifies which Sustainability Linked Loan step-downs are now triggerable from validated KPI data, with basis point savings quantified in €. Available as part of the GAIQ™ GREEN FINANCE module or GREEN COVENANT™ to ALL PLANS as a paid add-on.
TIER GATED
Lender Ready Data Pack
One-click export (zip) for green finance applications. Contains: verified data package, AI Agent NEXUS auditor signature, AI Agent MEDICI ROI calculation, SLL step-down trigger evidence, SHA-256 integrity seal. Designed for direct submission to lenders and banks requiring API-verified ESG proof for SLL step-downs. Generated by Agent MEDICI Auditor Handshake Export. Available as part of the GAIQ™ GREEN FINANCE module or GREEN COVENANT™ to ALL PLANS as a paid add-on.
TIER GATED
Peer Maturity Index
AI Agent ROXY generated. Comparative benchmarking against sector leaders across material topics. Includes: best-in-class peer data per main ESG topic, gap analysis vs top quartile, confidence score per datapoint (primary vs proxy, confidence_score 50 = proxy). Feeds AI Agent BERNAYS competitive scorecarding narrative and AI Agent MEDICI financial gap quantification. Updated at each R COMMIT cycle. Available to STANDARD plans as part of the GAIQ™ GREEN BENCHMARKING module or ROXY PROXY™ add-ons. Included in TEAMS and ENTERPRISE plans.
TIER GATED
R Lock Rule: iXBRL tagging and the COMMIT freeze apply ONLY to the AUDIT READY Report. The DRAFT and DYNAMIC Report remain always open. The three person SOX, or one person LIGHT TOUCH, sign-off chains are required at each COMMIT. Multiple COMMITs create a version history, with restore previous version options available across all committed snapshots.
P

Publish

Final Report Freeze · Annual Financial and ESG Report Consolidation · FY Lifecycle Close · Executive Approval · Regulatory Submission · Immutable Archive · Optional Blockchain Seal · 6 Publish Paths
Stage Five
Regulatory Submission Artifact
The final Tier 3 regulatory-ready output. Deterministically generated from a committed Audit-Ready Report, which is reproducible and hashable. iXBRL artifact for ESAP electronic filing to official portals (EFRAG/ESAP submission format). Version-stamped. If the audit firm reruns the process, output must match. No stochastic variation permitted in the submission artifact, and AI narrative is frozen at R COMMIT, not regenerated at P.
ALL TIERS
Blockchain Seal (Optional)
Tamper proof cryptographic record of the sealed report. SHA-256 hash committed to Web3 immutable ledger as a background task. Optional, and not required for regulatory compliance, but provides additional verifiable permanence for high-assurance clients or investor-facing contexts. Hash stored in report_signoffs table. Generated post is_sealed = true. Available as part of Web3 Block Ledger™ add-on.
TIER GATED
Publish Freeze Record
Sets report_signoffs row sealed (is_sealed = true). Logs formal cryptographic executive attestation:

Strict SOX Governance: Dual independent attestations (independent CEO + CFO login sessions) are recorded to satisfy Segregation of Duties (SoD) controls.

Light Touch Controls: A single authorised executive signature is recorded, bypassing multi-person lockouts for simplified operations.

All active Compliance Warnings must be acknowledged by the signer before sealing (the acknowledgment is logged and visible to external auditors). The FY Lifecycle status changes to SUBMITTED / CLOSED, a permanent read-only archive is created in the Sovereign Evidence Vault, and a new empty FY instance initialises automatically.
ALL TIERS
6 Publish Path Outputs
From the ISAE 3000 Audit Packet, one-click can route to all applicable paths:

1. Legal Final Check — anti-greenwashing AI validation
2. Compliance Final Check — ESRS IRO-2 validation
3. ESAP Electronic Filing — iXBRL → EU portal submission
4. Investor Package — IFRS S1/S2 + GRI index cross-reference
5. Stakeholder Portal — public ESG dashboard output
6. Web3 Immutable Ledger — blockchain sealed (TIER GATED)

Blockchain path 6 is enabled by adding the TIER GATED Web3 Block Ledger™ tool.
ALL TIERS
Next FY Seed Package
Automatically generated when P closes. Contains: cloned last committed DEEP DMA, recalculated under latest regulatory framework version, KPI/SPI actuals from closed FY locked as immutable historical records, medium and long-term target carry-forwards, delta view vs prior FY showing regulatory changes. This becomes the DYNAMIC DMA v1 for the new FY.
ALL TIERS
P Lock Rule: The GREENAIQ™ P-Lock mandate enforces an absolute boundary between active reporting and audited output: upon final Phase P signature, the entire Fiscal Year (FY) dataset is permanently frozen and archived as a read-only historical baseline, locking down the ESG Performance Index and converting all previous MDCRP™ stages into non-editable records; any subsequent post-publication corrections are strictly restricted to a formal, traceably logged "Restatement & Amendment Workflow" that spawns a linked revision, maintaining an unbreakable, SOX or Light Touch Control aligned audit trail of all regulatory disclosures.

Always-On Outputs

Available across all MDCRP™ stages · Powered by GAIQ™
Cross-Stage
GREEN HQ Dashboard
Executive intelligence cockpit. Always visible above MDCRP™ modules on the platform main menu. Shows: latest version of full WIP and summary ESG reports, ROI analysis tool, Strategic ESG Goals with KPI/SDGs synced to vault records, workflow progress across M–P, DMA material + strategic drift alerts, and AI Agent GREEN NEANDERTHAL™ support widget. Contains options to appoint a team and approve their budget. It is not a workflow stage — it is the strategic view layer over the entire MDCRP™ reporting cycle.
ALL TIERS
Regulatory Drift Alerts
When an ESG regulation changes GAIQ™ detects the regulatory delta, maps impact to affected ESG topics, flags affected disclosures, recalculates in sandbox, and presents differences to clients via the GREEN HQ banner. COMMIT required to apply to the new FY, to prevent auto-mutation of the current FY framework. Format example: "Regulatory Update Detected — 14 datapoints impacted → Review Sandbox."
ALL TIERS
Compliance Warnings Log
A persistent audit trail object triggered by: material_rejected, framework rejection, DMA not accepted, and MATERIAL datapoint deactivated at D. Audience: auditors + executives. Persists M through to P, and is never deleted, only acknowledged. Acknowledged with executive name + timestamp before P-stage seal. Auditor visible in the Audit Verification Panel. Architecturally separate from Executive Alerts.
ALL TIERS
Executive Alerts
Separate alert system from Compliance Warnings. Triggered by: strategic_rejected or strategic_modified. Audience: executives only. NOT in the compliance audit trail, and stored in strategic_change_alerts only. CRITICAL severity = immediate action required (board-level). WARNING severity = flagged for review. Fired by AI Agent HERCULES threshold monitoring in real time.
ALL TIERS
Full Audit Trail (M to P)
The Golden Thread. Every iXBRL-tagged disclosure in the Audit-Ready Report is linked to a strategy_scopes version via report_signoffs.strategy_scope_id. Auditors and regulators can trace: which M-version was the basis, whether it is the M1 baseline or a later delta, which policy drift alerts fired and when they were acknowledged, SHA-256 hash of the M1 baseline for tamper detection. Unbroken chain from strategic intent (M1) to audit-ready disclosure (R COMMIT).
ALL TIERS
Summary Matrix
Stage Key Deliverable State Audience
M RAPID DMA™ User Editable Draft Client · Internal · Platform
M DYNAMIC DMA™ Live / GAIQ™ Read-Only Client · Auditors · Regulators
M DEEP DMA™ Audit-Ready Draft Client · Auditors · Regulators
M DMA Matrix Auto-Generated Board · Auditors
M TMA™ Tier-Gated Board · CFO · Investors
M ESG Performance Index Live Client · Internal
M Capital Opportunity Report MEDICI CFO · Board · Lenders
D ESG Topics Card Grid Auto-Configured Green Team · Data Owners
D Data Scaffolding Auto-Generated Collection Team · C Stage
D Sovereign Dataset Configuration FY-Locked Platform · Auditors
C Data Evidence Vault Continuous Platform Ground Truth
C Gap Analysis Report Live Green Team · Data Owners
C ESG Performance Index Auto-Updated GREEN HQ · Executives
R Draft Report Always Open Green Team · Writers
R Dynamic Report Auto-Updated Client · GREEN HQ
R Audit-Ready Report + iXBRL Data Tagging Frozen on COMMIT Auditors · Regulators
R ISAE 3000 Evidence Packet Versioned Assurance Providers
R ESG Performance Index Committed at R Auditors · Board
R Board Briefing Pack Quarterly Board · CEO · CFO
R GAIQ™ ROI Report MEDICI CFO · Board · Lenders
R Lender-Ready Data Pack MEDICI Banks · SLL Lenders
P Regulatory Submission Artifact Immutable Regulators (ESAP)
P Blockchain Seal (Optional) Tier Gated Investors · High-Assurance
P 6 Publish Path Outputs Immutable Multi-Audience
P Next FY Seed Package Auto-Generated Platform · New FY
GREEN HQ Dashboard Always On Executives · Green Team
Regulatory Drift Alerts Real-Time GREEN HQ · Executives
Compliance Warnings Log Persistent Auditors · Executives
Full Audit Trail (M→P) Legal Record Auditors · Regulators
Document Reference
GAIQ_Key_Report_Deliverables.html · Version 4.2 · June 2026
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