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ESG報告のための人工知能：知識管理の視点から

Artificial Intelligence for ESG Reporting: A Knowledge Management Perspective (原題)

Tamara Menichini, Stefania Roberta Miccoli, Nicoletta Maria Strollo

European Conference on Knowledge Managementジャーナル2026-08-25#AI×ESG
DOI: 10.34190/eckm.27.1.5350
原典: https://doi.org/10.34190/eckm.27.1.5350

🤖 gxceed AI 要約

日本語

本論文は、ESG報告におけるAIの役割を知識管理の観点から体系的にレビューし、SARへの9つの肯定的影響カテゴリを特定。SECIモデルを用いてAIが知識変換プロセスを強化し、開示の一貫性・追跡可能性・堅牢性を向上させることを示す。GRIやCSRD/ESRSなどの基準への準拠支援にも言及。

English

This paper systematically reviews AI's role in ESG reporting from a knowledge management perspective, identifying nine positive impact categories on SAR. Using the SECI model, it conceptualizes AI as an enabling infrastructure that enhances knowledge conversion, improving disclosure consistency, traceability, and robustness. It also addresses compliance with GRI and CSRD/ESRS standards.

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

📝 gxceed 編集解説 — Why this matters

日本のGX文脈において

日本ではSSBJ開示や有報でのサステナビリティ情報の充実が進む中、AIを活用した開示品質向上の理論的基盤を提供。実務でのAI適用を検討する企業や、開示の信頼性向上を目指す担当者に示唆を与える。

In the global GX context

Globally, with ISSB and CSRD mandating robust sustainability disclosures, this paper offers a theoretical lens for leveraging AI to enhance data integrity and compliance. It bridges knowledge management and sustainability reporting, providing a framework for practitioners and researchers to understand AI's transformative potential.

👥 読者別の含意

🔬研究者:Provides a theoretical framework linking AI to knowledge creation in sustainability reporting, opening avenues for empirical research.

🏢実務担当者:Offers insights into how AI can improve ESG data quality and support compliance with standards like CSRD.

🏛政策担当者:Highlights AI's role in strengthening disclosure integrity, informing policy on technology adoption in reporting.

📄 Abstract（原文）

Artificial Intelligence (AI) is even more transforming the generation, validation, and circulation of sustainability-related knowledge within and across organizations. Although a growing body of research recognizes this transformation, its specific contributions to the robustness and reliability of Sustainability Accounting and Reporting (SAR) remain theoretically underexplored and empirically fragmented across disciplines. This paper addresses this gap through a systematic literature review and inductive content analysis, identifying nine empirically grounded categories of positive AI impact on SAR. By mapping these contributions onto the SECI Model of Knowledge Creation, the study conceptualizes AI not merely as a technical instrument, but as an enabling knowledge-creation infrastructure capable of reconfiguring sustainability disclosures and strengthening ESG information integrity. The findings show how AI enhances the organizational processes of knowledge conversion—socialization, externalization, combination, and internalization—thereby improving the consistency, traceability, and robustness of sustainability disclosures. The proposed framework further illustrates how AI can support compliance with leading ESG reporting standards, such as the Global Reporting Initiative Standards and the Corporate Sustainability Reporting Directive (CSRD) including the European Sustainability Reporting Standards (ESRS). By integrating insights from sustainability accounting, information systems, and knowledge management, the paper advances the theoretical understanding of AI-enabled knowledge governance in sustainability reporting and outlines directions for future research.

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