AIとサステナビリティ開示の未来：2028年までの強制非財務報告に向けた公立大学の準備状況に関する系統的デスクレビュー

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

🔬研究者:AI×ESG開示の交点を公的セクター・高等教育に拡張する枠組みと、準備ギャップの整理を提供する。

🏢実務担当者:大学・公的機関の開示担当者が、AIを用いたESGデータ収集・検証・報告体制を設計する際の実務的示唆を得られる。

🏛政策担当者:非財務報告義務化を見据え、公的機関のデータ基盤・AIガバナンス整備を政策課題として位置づける根拠となる。

The global shift toward sustainability reporting has substantially broadened expectations for organizations to disclose non-financial information pertaining to environmental, social, and governance (ESG) performance. In Kenya, the gradual adoption of international sustainability disclosure standards—like the anticipated application of the IPSASB Sustainability Reporting Standard (SRS1) to public sector entities signals a consequential transformation in institutional accountability. Public universities, which operate large campuses and fulfil essential public service roles through teaching, research, and community engagement, will increasingly be required to report sustainability performance in a transparent, structured, and measurable manner. Yet many of these institutions continue to rely on fragmented administrative systems that render sustainability data collection both difficult and inconsistent. This paper examines how Artificial Intelligence (AI) can support the measurement, verification, and reporting of sustainability indicators in Kenyan public universities as the country prepares for mandatory non-financial reporting requirements. Employing a systematic desk review methodology guided by PRISMA principles, the study synthesizes scholarly and policy literature on sustainability reporting frameworks, ESG indicators relevant to higher education, and emerging AI technologies applied to sustainability analytics. The study proposes an AI-enabled sustainability reporting architecture tailored to the institutional and operational realities of Kenyan public universities and identifies critical readiness gaps that must be addressed. The findings indicate that AI-driven data systems can significantly enhance the accuracy, efficiency, and credibility of sustainability disclosures while simultaneously strengthening institutional governance and accountability. This paper contributes to the growing discourse on responsible AI, digital governance, and sustainability reporting within higher education institutions across Africa.

• openalex https://doi.org/10.68050/jams.2026.477first seen 2026-09-26 04:47:24