**The Case for Human Oversight in AI-Driven Financial Reporting**

With AI rapidly reshaping how companies generate financial and ESG reports, one critical question keeps cropping up: can we really let machines handle this alone?

The short answer? Not yet.

Here's the thing—AI excels at processing massive datasets and identifying patterns, but it lacks nuance. ESG metrics aren't just numbers; they reflect a company's real-world impact, governance quality, and long-term sustainability credentials. When algorithms alone decide what gets reported and how, we risk sanitizing the narrative or missing critical red flags.

In the Web3 and crypto space, this hits different. Protocols already face intense scrutiny around transparency and authenticity. If we automate reporting without proper human checkpoints, we're essentially handing bad actors a playbook for window-dressing compliance.

What good oversight actually looks like:
- Humans validate AI outputs before publication
- Independent auditors spot-check algorithmic decisions
- Transparent methodology—let stakeholders understand the logic behind the numbers
- Regular recalibration based on real-world outcomes, not just model predictions

The goal isn't to slow things down; it's to build trust. And in finance, trust is everything. AI should amplify human judgment, not replace it.