Institutional Reform and Generational Sustainability: Corporate Social Responsibility, Financial Governance, and AI Accountability in the Gen Z Era

The contemporary global workforce is undergoing a profound structural transformation driven by technological acceleration, Artificial Intelligence (AI) integration, demographic transition, and evolving expectations of corporate accountability. Generation Z — widely recognised as the most digitally educated and technologically adaptive workforce cohort in recorded history — increasingly encounters institutional environments characterised by governance rigidity and inadequate mechanisms for generational inclusion. This paper examines the intersection of institutional reform, Corporate Social Responsibility (CSR), financial governance, and AI accountability within the context of generational sustainability. Drawing upon Institutional Theory, Stakeholder Theory, Agency Theory, and Human Capital Theory, the study proposes a conceptual framework for Generational Sustainability as a new dimension of CSR, introduces the concept of AI-Assisted Competency Masking, and proposes three new regulatory bodies — the IMA, CMC, and AIGCA — alongside a Generational Sustainability Index (GSI).