This paper studies how standardization and Artificial Intelligence (AI) affect the processing costs of sustainability disclosures. Using field data from a large data collection project, I document how processing costs vary across disclosure formats and with experience. I complement this evidence with a field experiment that randomizes access to more versus less standardized reports and to a generative AI assistant. Processing costs, measured by time and accuracy in assessing firms’ performance, are significantly reduced by standardization but not by access to the AI. AI also reduces the beneficial effects of experience and standardization.