Scholarlink

The use of Artificial Intelligence (AI) in sustainable accounting has transformed corporate financial reporting and Environmental, Social, and Governance (ESG) reporting. AI technologies enhance transparency, efficiency, and compliance by streamlining data collection, fraudulent activity detection, and predictive insights. This paper discusses how AI enhances the validity of ESG reporting and presents the main challenges organizations encounter when using AI-driven sustainability accounting. A secondary data analysis methodology is adopted, involving a review of industry reports, regulatory frameworks, and actual case studies. The effectiveness of AI-powered ESG reporting is analyzed through statistical analysis and comparative studies between conventional and AI-based reporting systems. Research has shown that organizations leveraging AI-powered ESG reporting solutions achieve 32% fewer reporting mistakes, 25% higher adherence to global ESG standards, and 70% less data processing time. Additionally, AI-based fraud detection solutions decrease financial misreporting by 45% and ESG infractions by 30%, thus substantially improving corporate responsibility. Yet, with such advantages, companies are deterred by high-level challenges like concerns over data privacy (60%), the cost of implementation (55%), and conformity with regulations (50%). Also, algorithmic bias and incorporating AI into conventional accounting systems discourages adoption. The research provides practical suggestions on how to meet these challenges by improving AI policymaking, curbing costs in the use of cloud-based AI, performing continuous AI audits, and creating models of AI having diverse training sets. The study underlines the potential of AI to transform ESG reporting while calling for regulation adaptation and responsible application of AI. The study is useful to corporate leaders, financial analysts, sustainability officers, and policymakers to understand how AI can simplify sustainability accounting, enhance compliance, and enhance corporate sustainability efforts. Subsequent studies would emphasize creating bias-mitigated AI-based ESG models to strengthen data privacy in order to tap the fullest potential of AI for sustainable finance.

错误：搜索内容不能为空，请输入英文关键词
错误：关键词超出字数限制，请精简
高级检索

Using Artificial Intelligence for Sustainable Accounting Practices: A Data-Driven Approach

  • 章节

  • 发表日期：

    2026年

查看全文
  • Gurneet Kaur Suri,
  • Nuzhat Sadriwala

摘要

The use of Artificial Intelligence (AI) in sustainable accounting has transformed corporate financial reporting and Environmental, Social, and Governance (ESG) reporting. AI technologies enhance transparency, efficiency, and compliance by streamlining data collection, fraudulent activity detection, and predictive insights. This paper discusses how AI enhances the validity of ESG reporting and presents the main challenges organizations encounter when using AI-driven sustainability accounting. A secondary data analysis methodology is adopted, involving a review of industry reports, regulatory frameworks, and actual case studies. The effectiveness of AI-powered ESG reporting is analyzed through statistical analysis and comparative studies between conventional and AI-based reporting systems. Research has shown that organizations leveraging AI-powered ESG reporting solutions achieve 32% fewer reporting mistakes, 25% higher adherence to global ESG standards, and 70% less data processing time. Additionally, AI-based fraud detection solutions decrease financial misreporting by 45% and ESG infractions by 30%, thus substantially improving corporate responsibility. Yet, with such advantages, companies are deterred by high-level challenges like concerns over data privacy (60%), the cost of implementation (55%), and conformity with regulations (50%). Also, algorithmic bias and incorporating AI into conventional accounting systems discourages adoption. The research provides practical suggestions on how to meet these challenges by improving AI policymaking, curbing costs in the use of cloud-based AI, performing continuous AI audits, and creating models of AI having diverse training sets. The study underlines the potential of AI to transform ESG reporting while calling for regulation adaptation and responsible application of AI. The study is useful to corporate leaders, financial analysts, sustainability officers, and policymakers to understand how AI can simplify sustainability accounting, enhance compliance, and enhance corporate sustainability efforts. Subsequent studies would emphasize creating bias-mitigated AI-based ESG models to strengthen data privacy in order to tap the fullest potential of AI for sustainable finance.