The growing importance of Environmental, Social and Governance (ESG) reporting has transformed the expectations placed on businesses, regulators and accounting professionals. Investors and stakeholders increasingly demand transparent and reliable information that goes beyond financial statements, while global standards such as IFRS S1 and S2 and the European Union’s CSRD push for greater consistency in sustainability disclosures. At the same time, artificial intelligence (AI) is reshaping accounting practices by automating data collection, improving analysis and enhancing real time reporting. This paper explores how AI can support ESG reporting by strengthening accuracy, comparability and trust, while also addressing ethical and governance concerns. Drawing on accounting theory and sustainability frameworks, the study examines the opportunities and risks of using AI in ESG reporting and highlights implications for accountants, auditors and policymakers. The aim is to provide a conceptual foundation for integrating AI responsibly into ESG practices, ensuring innovation aligns with accountability.
Salim et al. (Sun,) studied this question.
Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context: