Use cases
Three tests where the difference shows.
Each of the three pages sets out a question you can put to any system, alongside the answer a general model gives and the answer that comes from a version-separated body of sources.
The difference is not in the language but in the sources. Whether a system draws on the right ESRS version, whether it returns a list in full, and whether the citation it gives is one it actually read — all three can be checked in a few minutes.
ESRS 2023 vs. ESRS 2026
Since the revision two versions apply side by side, with an option to choose for earlier financial years. Work from the wrong one and you collect data nobody asks for.
Gap analysis against your documents
Hold existing material against the disclosure requirements and get a named gap list back — not general advice.
Source verification down to the citation
A citation you can look up is a different thing from a citation that merely looks plausible. That difference decides whether the answer survives assurance.