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Environmental, social, and governance (ESG) reporting is crucial for conveying a company's sustainability performance. However, challenges related to standardization, consistency, and data quality persist. This study explores the potential of artificial intelligence (AI) and digital technology to enhance ESG reporting by addressing these challenges. AI and digital technology utilize advanced tools like natural language processing, machine learning, data analytics, and blockchain to streamline data collection, improve quality, and facilitate communication. Regression analysis using A-share listed companies' data from 2012 to 2021 examines the relationship between digital transformation and corporate ESG performance. The research emphasizes the implications of ESG reporting, AI, and digital technology for corporate management, risk assessment, shareholder value, and social responsibility. AI and digital technology are vital for growth, innovation, efficiency, and competitiveness. ESG reporting significantly impacts a company's risk profile, reputation, performance, and overall value, contributing to sustainable development. Through a comprehensive review, methodology exploration, and in-depth analysis, this study provides valuable insights and recommendations for leveraging AI and digital technology in advancing ESG reporting. It concludes that implementing AI and digital technology enhances the comprehensiveness and assurance level of ESG reporting.
Shuyue Chen (Thu,) studied this question.