Digital Inclusion in Corporate ESG Communication: A Text‐Mining Analysis of Global AI Companies

As digital platforms increasingly mediate nearly all human activities, artificial intelligence (AI) exhibits dual potential: It can enhance digital inclusion or intensify the exclusion and inequality faced by digitally vulnerable populations. This study examines digital inclusion and accessibility in the ESG reports of eight AI technology companies representing diverse business models. By applying a text‐mining method to analyze reports from these eight companies covering 2019–2024, we found that ESG disclosures are dominated by environmental topics. The coverage of digital inclusion and accessibility increased alongside major regulatory developments, suggesting a temporal alignment between disclosure practices and the evolving regulatory environment. Moreover, a comparative analysis with the WBA Digital Inclusion Score revealed selective disclosure and divergences between disclosure emphasis and external benchmark assessments across business models. This study recommends institutionalizing digital inclusion and accessibility as measurable ESG metrics to support practical assessment and industry‐level governance.