Aligning Sustainability Disclosure Standards with Trustworthy AI Governance

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:This paper provides a framework for integrating AI governance into sustainability disclosure, useful for scholars studying ESG and emerging technology regulation.

🏢実務担当者:Corporate sustainability teams can use the proposed indicators to enhance AI-related disclosures and align with evolving standards.

🏛政策担当者:Policymakers should note the call for international collaboration and the integration of AI governance into disclosure standards, which could reduce trade barriers and regulatory burden.

This report examines the convergence between the emerging global baseline of sustainability disclosure standards for financial markets, and the need for transparent, accountable artificial intelligence (AI) governance in the workplace. It explores how the significant progress being made to improve alignment and interoperability of the sustainability disclosure landscape for financial markets can inform the development of indicators to monitor the six commitments of the “Pledge for a Trustworthy AI in the World of Work,” (The Pledge) endorsed in 2025. The report identifies existing ESG indicators that align with the pledge—such as those addressing work conditions, social dialogue, health and safety, training and skills development; engagement of workers and absence of bias, protection of personal information—while highlighting critical gaps in measuring and reporting on opportunities and risks associated with AI systems that could be further developed by leveraging the significant progress in the development of standards for trade (ISO/IEC 42001, ISO/IEC 38507 and ISO/IEC 5338) that have also matured at an accelerated pace and now encompass ethical people and environment considerations. In support of adoption of trustworthy AI in the world of work, it proposes a strategic Franco-Canadian collaboration to enable and institutionalize knowledge exchange and participative governance and enhanced stakeholder engagement through a neutral, science-led forum to support the development and adoption of voluntary indicators for the pledge, and to coordinate feedback to the Draft European ESRS standards and to the ISSB’s consultations on SASB standards enhancements, Human Capital project and priority agenda for 2026-2028. The findings underline that integrating trustworthy AI into sustainability reporting is both an ethical and financial imperative, especially as intangible assets increasingly drive corporate value. The report offers actionable recommendations to align corporate reporting practices with evolving expectations around AI governance, thereby reinforcing public trust, investor confidence, international regulatory coherence and adoption, while reducing trade barriers and regulatory burden, and improving access to capital markets and to markets for products and services.

• openaire https://doi.org/10.54932/kxee5307first seen 2026-05-14 22:32:34