人工知能がサステナブルファイナンスとESG報告実務に与える影響に関する研究：学際的テーマ分析

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

🔬研究者:AI×ESG開示の研究ギャップと5テーマの概念枠組みを、今後の実証研究の出発点として活用できる。

🏢実務担当者:AI導入によるESGデータ品質・開示透明性の向上と、アルゴリズムバイアス・規制不確実性への留意点を開示プロセス設計に反映できる。

🏛政策担当者:AI活用型ESG報告の普及に向け、データ標準化と倫理的ガバナンス・規制枠組み整備の必要性を示す材料となる。

The rapid advancement of Artificial Intelligence (AI) is transforming sustainable finance and Environmental, Social, and Governance (ESG) reporting by improving the efficiency, accuracy, and scalability of sustainability-related decision-making. AI technologies, including machine learning, natural language processing, and big data analytics, enable organizations to process large volumes of structured and unstructured data, automate ESG data extraction, strengthen risk assessment, and support predictive analysis. These capabilities enhance reporting quality and facilitate informed investment decisions aligned with sustainable development goals. AI adoption also presents significant challenges, including inconsistent ESG data, lack of standardized reporting frameworks, algorithmic bias, limited transparency, data privacy concerns, and regulatory uncertainties, particularly in developing economies. Existing literature largely examines AI, ESG, and sustainable finance independently, leaving a gap in understanding their interconnected relationships. Addressing this gap, the present study adopts an interdisciplinary thematic analysis of secondary data, comprising a final sample of 55 Scopus-indexed, peer-reviewed journal articles, to explore how AI capabilities influence ESG reporting and sustainable finance outcomes. This study adopts qualitative research methodology using atlas.ti for thematic analysis. The analysis identifies five major themes: AI capabilities, ESG data quality, reporting transparency, ethical governance, and regulatory frameworks. Based on these themes, the study proposes a conceptual framework illustrating how AI-driven improvements in data quality and transparency can strengthen sustainable finance practices while emphasizing the importance of ethical governance and regulatory support. Drawing on thew reviewed literature and thematic analysis rather than on empirical testing, the synthesis suggests that AI has the potential to improve ESG reporting through greater accuracy, real monitoring and enhanced disclosure thereby increasing investor confidence and supporting responsible financial decision-making. The study contributes to the growing discourse on AI-enabled sustainable finance by offering an integrated conceptual perspective and practical implications for researchers, policymakers, financial institutions, and corporate practitioners seeking to advance responsible and transparent ESG reporting.

• semanticscholar https://malque.pub/ojs/index.php/sdgs/article/download/19775/7763first seen 2026-11-12 05:42:49 · last seen 2026-11-14 05:50:42