AI and Sustainability Reporting
Kaup valmöguleikar
As businesses face growing pressure to accurately disclose environmental and social impacts, AI and Sustainability Reporting: Advancing Sustainability, Accountability, and Corporate Governance explores how artificial intelligence (AI) addresses core challenges of sustainability reporting. This book uniquely examines AI’s specific role in improving data quality, enhancing comparability, supporting predictive analysis, and strengthening corporate transparency to meet rising regulatory and stakeholder demands.
Uniquely bridging sustainability reporting, corporate governance, regulations, and digital transformation, the book provides a comprehensive analysis of the opportunities and risks of AI-enabled reporting. It distinguishes itself by tackling pressing concerns, including greenwashing, algorithmic bias, explainability, data governance, and the institutional challenges of building accountable reporting systems.
Written for academic and professional audiences, this book provides a rigorous and accessible resource that uniquely contributes to current debates on ESG (environmental, social, and governance) reporting, responsible business, and AI-driven corporate accountability. Designed to serve advanced students, researchers, practitioners, regulators, and policymakers at the intersection of sustainability and emerging technologies, it delivers practical knowledge and original analysis unavailable elsewhere.
Nánar um bókina
- Taylor & Francis
- 9781040865064
- 9781041256250
- ePub
- 1
- Patrycja Hąbek; Kjartan Sigurdsson; Malgorzata Radomska
- English
- 2026-09-28
- 100
- 2
- 2
Kaflar
- Cover
- Half Title
- Series
- Title
- Copyright
- Contents
- List of figures
- List of tables
- 1 Introduction
- 1.1 The growing importance of transparency in sustainability reporting
- 1.2 The role of AI in enhancing accountability
- 1.3 Objectives, scope, and methodology
- 2 The evolution of sustainability reporting
- 2.1 Historical developments and milestones in sustainability reporting
- 2.2 Transition from voluntary disclosures to regulatory frameworks
- 2.3 Emergence of ESG metrics and stakeholder-centric reporting
- 2.4 Sustainability and ESG reporting in emerging economies
- 2.5 Conclusion
- 3 Artificial intelligence as a catalyst for transparency
- 3.1 AI-driven data collection and analysis for CSR reporting
- 3.2 Enhancing accuracy, consistency, and reliability in ESG disclosures
- 3.3 ML for predictive insights in corporate sustainability
- 3.4 Conclusion on data automation and institutionalised sustainability governance
- 4 The role of ESG software in corporate accountability and compliance
- 4.1 Overview of ESG software: features, applications, and market trends
- 4.2 AI-enhanced ESG software for real-time reporting and risk management
- 4.3 Ensuring compliance with Global Sustainability Standards (GRI, SASB, TCFD, and CSRD)
- 4.4 Implementation framework for ESG software solutions
- 5 AI, ethics, corporate responsibility, and greenwashing in the digital age
- 5.1 Ethical challenges and the risk of greenwashing in AI-driven ESG reporting
- 5.2 Algorithmic transparency, bias, and the limits of automation
- 5.3 Human oversight, governance, and safeguards for responsible AI use
- 5.4 Conclusion
- 6 Regulatory frameworks for AI and ESG reporting: Legislation, standards, and critical perspectives
- 6.1 Key legislative and policy instruments
- 6.2 Analysis of regulatory effectiveness
- 6.3 Future directions and policy recommendations
- 6.4 Comparative case studies
- 6.5 Conclusion
- 7 AI-Enabled transparency and accountability in sustainability reporting: Future directions
- 7.1 Enhancing transparency through AI: real-time monitoring, data integrity, and emerging technologies
- 7.2 AI-driven accountability in corporate governance and stakeholder engagement
- 7.3 Building organisational readiness for ethical and transparent AI use
- 7.4 Conclusion on institutional transformation and governable transparency
- 8 Conclusion
- 8.1 Summary of key findings
- 8.2 Practical recommendations for businesses, regulators, and policymakers
- 8.3 The future of AI, ESG reporting, and ethical corporate responsibility
- Index