INTEGRATING ARTIFICIAL INTELLIGENCE, BIG DATA, AND FINTECH INNOVATIONS IN SUSTAINABILITY REPORTING: A QUANTITATIVE ANALYSIS OF ESG DISCLOSURE AND CORPORATE TRANSPARENCY
人工知能、ビッグデータ、フィンテックのイノベーションを統合したサステナビリティ報告：ESG開示と企業透明性の定量分析 (AI 翻訳)
A. Sunitha, K. Srinivas, T.Radhika, B.Chandrakala Naik, P. Sandya Rani
🤖 gxceed AI 要約
日本語
本論文は、AI、ビッグデータ、フィンテックがESG開示の質と企業透明性に与える影響を、312名の専門家を対象にPLS-SEMで分析。3つのデジタル要素すべてが開示品質と透明性を向上させ、透明性がESGパフォーマンスを媒介することを実証。企業規模がAIとESGの関係を調整する。
English
This paper empirically examines the combined impact of AI, big data, and fintech on ESG disclosure quality and corporate transparency using PLS-SEM on a sample of 312 professionals from India, UAE, and UK. Results show all three digital constructs positively affect disclosure quality and transparency, with transparency mediating ESG performance. Firm size moderates the AI-ESG relationship.
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
日本企業にとって、AI・ビッグデータを活用したESG開示の実証研究は、SSBJ基準への対応や有報での非財務情報充実に向けた示唆となる。特に、企業透明性がESGパフォーマンス向上の媒介要因である点は、投資家対応に有用。
In the global GX context
This paper provides global empirical evidence on integrating AI and fintech into ESG reporting, directly relevant to ISSB, CSRD, and GRI frameworks. Its mediation finding—corporate transparency as a key channel—offers practical insight for firms and regulators seeking to leverage digital tools for better sustainability outcomes.
👥 読者別の含意
🔬研究者:Lends empirical support to the theoretical interplay of AI, big data, and fintech in ESG, with a robust PLS-SEM model and mediation analysis.
🏢実務担当者:Demonstrates that investing in AI and big data for ESG reporting can enhance transparency and ESG performance, guiding corporate digital strategy.
🏛政策担当者:Highlights the potential of digital technologies to improve disclosure quality, supporting regulatory frameworks like CSRD and IFRS S1/S2.
📄 Abstract（原文）
The convergence of artificial intelligence (AI), big data analytics, and financial technology (FinTech) with environmental, social, and governance (ESG) reporting is one of the most impactful processes in the modern corporate governance. Although these three forces of digital have increasingly been the focus of scholarly and regulatory attention, their combined and interactive impacts on ESG disclosure quality and corporate transparency are yet to be explored empirically. This paper proposes and validates a theoretically based structural design that looks into the impact of AI and business analytics adoption, big data potential, and FinTech innovation on the quality of sustainability reporting, corporate transparency, and ESG performance in a cross-sectional sample of 312 sustainability and finance professionals that are based in firms located in India, the United Arab Emirates, and the United Kingdom. The study is based on Resource-Based View (RBV), Stakeholder Theory, and Signaling Theory and uses Partial Least Squares Structural Equation Modelling (PLS-SEM) which shows that all three digital constructs have valuable positive impacts on the quality of sustainability reporting and corporate transparency. Corporate transparency is also established as a strong mediator between the digital technology adoption and the ESG performance. The introduction of firm size as a modulating condition of the relationship between the adoption of AI and ESG results. Its results are part of an emerging body of interdisciplinary work related to digital finance, management information systems, and sustainability governance providing practical implications to corporate managers and regulators, as well as developers of FinTech products working within emerging ESG requirements such as GRI, IFRS S1/S2, and the EU Corporate Sustainability Reporting Directive (CSRD).
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.5281/zenodo.20600675first seen 2026-06-10 05:00:13
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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。