Use of AI in the Enhancement of Green Accounting and Sustainability Reporting

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

🔬研究者:Provides a structured review of AI applications in green accounting and identifies key research gaps in governance and ethics.

🏢実務担当者:Offers practical insights on how AI can automate carbon accounting and improve reporting efficiency, but warns of data quality and transparency issues.

🏛政策担当者:Highlights the need for regulatory guidance on AI use in sustainability disclosures to ensure credibility and comparability.

Artificial Intelligence (AI) is reshaping corporate sustainability reporting, green accounting, and the measurement, disclosure, and assurance of Environmental, Social, and Governance (ESG) impacts. As global regulatory frameworks such as the Global Reporting Initiative (GRI) Standards and the IFRS Sustainability Disclosure Standards (IFRS S1 and S2) increasingly demand higher-quality, comparable, and verifiable sustainability information, organizations are turning to AI systems to automate carbon accounting, environmental footprint analysis, and integrated sustainability reporting. This paper critically examines the role of AI in enhancing sustainability reporting and green accounting, including the automation of climate disclosures, real-time environmental monitoring, carbon footprint measurement, and AI-assisted assurance. It reviews theoretical foundations, technological mechanisms, practical applications, and governance challenges surrounding responsible AI in sustainability reporting. The findings indicate that although AI significantly improves the accuracy, timeliness, and decisionusefulness of sustainability information, concerns regarding data quality, algorithmic transparency, ethical risks, and governance gaps must be addressed to ensure the credibility and global acceptance of AIenabled sustainability reporting.