Ai Integration for A Sustainable Reporting and Accountability Framework
持続可能な報告と説明責任フレームワークのためのAI統合 (AI 翻訳)
Dr. Honey Gupta, Ms. Shivangi Seth
🤖 gxceed AI 要約
日本語
本論文は、持続可能性報告と説明責任フレームワークへのAI統合を探求する。AIのデータ収集、ESG分析、保証、規制コンプライアンス、ステークホルダーエンゲージメントにおける役割を検討し、GRI、ISSB、CSRDなどのグローバル基準に準拠した効率的でスケーラブルな報告を可能にすることを示す。最終的に、倫理的で説明可能なAI導入のためのガバナンス原則と説明責任モデルを提示する。
English
This paper explores the integration of AI into sustainability reporting and accountability frameworks. It examines AI's role in data acquisition, ESG analytics, assurance, regulatory compliance, and stakeholder engagement. The findings highlight that AI-enabled reporting can align with global standards like GRI, ISSB, and CSRD. The paper concludes with an AI-enabled accountability model and governance principles for ethical AI adoption.
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
本論文は、AIを活用したサステナビリティ報告の枠組みを提示しており、日本企業がSSBJ基準に対応する際の参考となる。ESGデータ収集・分析におけるAI活用は、有報や統合報告書の質向上に寄与する可能性がある。
In the global GX context
This paper contributes to the global discourse on technology-enabled sustainability disclosure. It provides a framework for integrating AI into reporting processes aligned with ISSB and CSRD, addressing data quality and assurance challenges.
👥 読者別の含意
🔬研究者:Researchers can explore the proposed AI-enabled accountability model and governance principles for further empirical validation.
🏢実務担当者:Corporate sustainability teams can leverage AI for data collection, ESG analytics, and compliance with evolving standards.
🏛政策担当者:Policymakers can consider the governance principles for AI adoption in mandatory reporting frameworks.
📄 Abstract（原文）
The accelerating global transition toward sustainable development has intensified the demand for transparent, reliable, and timely sustainability reporting. Traditional frameworks often struggle with data inconsistencies, subjective disclosures, and the rapidly evolving requirements of stakeholders and regulators. This paper explores how Artificial Intelligence (AI) can integrate into and strengthen sustainable reporting and accountability frameworks. It examines the role of AI in data acquisition, ESG analytics, assurance, regulatory compliance, stakeholder engagement, and long-term strategic decision-making. The findings emphasize that AI-enabled sustainability reporting provides an efficient, scalable, and credible mechanism for organizations to align with global standards such as the GRI, IFRS Sustainability Standards (ISSB), and the EU Corporate Sustainability Reporting Directive (CSRD). The paper concludes with an AI-enabled accountability model and a set of governance principles essential for ensuring ethical, explainable, and responsible AI adoption.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.69889/1k1g9a16first seen 2026-05-21 04:28:47
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。