Operationalizing ESG-as-Code: Automating ESG Compliance and Regulatory Reporting Pipelines Using Containerized AI Workflows on Kubernetes–OpenStack Infrastructure.

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

🔬研究者:The paper contributes a novel architecture for translating regulatory text into executable rules, bridging legal and AI/ML research for automated compliance.

🏢実務担当者:Corporate sustainability teams can leverage the framework to automate ESG reporting pipelines, reducing manual effort and ensuring auditability across jurisdictions.

🏛政策担当者:Policymakers may consider the digitalization of regulatory compliance as a means to enhance transparency and reduce reporting burden, especially for cross-border rules.

Environmental, Social, and Governance (ESG) compliance is increasingly governed by binding regulatory regimes across jurisdictions, including the EU Corporate Sustainability Reporting Directive (CSRD), the UK Sustainability Disclosure Requirements (SDR), and emerging U.S. Securities and Exchange Commission (SEC) climate disclosure rules. Despite this regulatory shift, prevailing ESG compliance practices remain largely manual, document-driven, and opaque, limiting scalability, auditability, and regulatory assurance. This paper presents a cloud-native architecture for operationalizing ESG-as-Code™, a regulatory technology framework that transforms ESG regulatory text into machine-executable compliance logic. The framework formalizes ESG obligations through regulatory clause segmentation, threshold extraction, domain-specific language (DSL) generation, and rule compilation, enabling deterministic, explainable, and traceable compliance evaluation against structured ESG data inputs. Building on this framework, the paper demonstrates how containerized artificial intelligence workflows and orchestrated execution environments can be used to deploy ESG-as-Code rule artifacts as automated ESG compliance and regulatory reporting pipelines. The proposed architecture supports continuous regulatory updates, cross-jurisdictional rule harmonization, and scalable execution while preserving end-to-end lineage from legal source text to compliance outcomes. The contribution of this work lies in bridging regulatory logic abstraction with cloud-native execution, providing a reference implementation for scalable, auditable, and infrastructure-agnostic ESG compliance systems suitable for enterprise and regulatory contexts.

• openaire https://doi.org/10.63084/algora.v2i2.60first seen 2026-07-09 04:43:21