Integrating Artificial Intelligence for Sustainability Reporting: A Prospective Approach to ESG Disclosure
持続可能性報告のための人工知能統合：ESG開示への将来的アプローチ (AI 翻訳)
Ida Ayu Putu Ayunda Aprilia Sugiantari
🤖 gxceed AI 要約
日本語
本研究は、ESG開示におけるAI活用の可能性を探る。AIはリアルタイムデータ収集・分析を通じて透明性と効率を向上させるが、導入コストやデータ品質、倫理的問題が課題として残る。結論として、AIはESG報告を変革する可能性があり、堅牢なデータ基盤と能力構築への投資が必要である。
English
This study explores the potential of integrating AI into ESG reporting. AI enables real-time data collection and analysis to enhance transparency, accuracy, and efficiency, but faces challenges such as high costs, data quality, and ethical concerns. The paper concludes that AI can revolutionize ESG reporting, provided organizations invest in robust data infrastructures and capacity-building initiatives.
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基準の導入が進む中、AI活用は報告負担軽減と精度向上に寄与する可能性がある。本稿は、日本企業がAIを活用したESG開示の実装を検討する際の基礎的知見を提供する。
In the global GX context
As global frameworks like ISSB and CSRD evolve, AI promises to streamline ESG reporting and improve data quality. This paper provides a comprehensive overview of AI applications and challenges, informing practitioners and policymakers on the integration of AI into sustainability disclosure.
👥 読者別の含意
🔬研究者:Provides a literature-based overview of AI applications in ESG reporting, highlighting research gaps and future directions.
🏢実務担当者:Offers insights into how AI can automate data collection and reporting, but notes implementation barriers such as cost and data quality.
🏛政策担当者:Suggests the need for standardized AI frameworks and cross-sector collaborations to support effective AI integration in ESG disclosure.
📄 Abstract（原文）
The integration of Artificial Intelligence (AI) in sustainability reporting represents a transformative approach of advancing Environment, Social, Governance (ESG) reporting. This study aims to explore how AI can enhance transparency, accuracy, and efficiency in sustainability disclosures, addressing increasing global demands for accountability in ESG disclosure. AI enables real-time data collection and analysis, allowing companies to track environmental impacts, optimize resource use, and reduce carbon emissions. Socially, AI promotes workforce diversity and inclusion through unbiased recruitment algorithms and improves workplace safety with predictive analytics in occupational health and safety. In governance, AI-driven risk management tools and blockchain technologies strengthen corporate governance by ensuring compliance and transparency in supply chains and financial reporting. The novelty of this study lies in its focus on AI-driven innovations that streamline data collection, automate reporting processes, and enable predictive analytics for anticipating environmental and social impacts. Using a qualitative research methodology, the study is grounded in an extensive literature review and analysis of secondary data, including academic journals, corporate sustainability reports, and regulatory publications. The findings reveal that AI significantly improves data accuracy and reporting efficiency while enabling organizations to meet compliance standards effectively. However, high implementation costs, data quality requirements, and ethical considerations are several challenges that should resolved. The study concludes that AI has the potential to revolutionize ESG reporting, provided organizations invest in robust data infrastructures and capacity-building initiatives. Future research should explore the development of standardized AI frameworks for sustainability reporting and the role of cross-sector collaborations in addressing implementation challenges.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.31763/iota.v5i4.1038first seen 2026-05-14 22:07:16
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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。