Artificial intelligence, corporate information governance, and Environmental, Social, and Governance (ESG) performance: A systematic review

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

🔬研究者:Provides a consolidated framework for future research on AI-ESG governance and identifies gaps such as algorithmic bias and sustainability analytics.

🏢実務担当者:Highlights how AI can improve ESG reporting quality and the need for robust governance to mitigate greenwashing risks.

🏛政策担当者:Offers insights into regulatory challenges of AI in ESG disclosure, relevant for shaping guidelines on RegTech and accountable AI.

The development of Artificial Intelligence (AI) in business decision-making has posed new risks to corporate information governance, regulatory compliance, and Environmental, Social, and Governance (ESG) performance, making transparency, accountability, and responsible innovation issues a concern. Though there is an increasing interest in AI governance, sustainable corporate governance, and ESG disclosure, the literature is still not synthesized, and data governance, algorithmic accountability, and digital sustainability have not been visualized in a coherent structure. To fill this gap, the proposed study is a systematic literature review on AI-driven governance, ESG reporting, responsible AI, and corporate sustainability performance. The review syntactically examines recent studies on the topic of AI adoption, information governance mechanisms, ethical AI, green innovation, AI-enabled ESG reporting, and digital corporate governance with the emergent themes of explainable AI, regulatory technology (RegTech), sustainable finance analytics, AI risk management, and stakeholder-centric governance models. Results show that properly-coordinated AI governance systems with corporate information governance frameworks can produce a substantial increase in ESG performance, quality disclosure, the predictive sustainability analytics, and organizational accountability. Nevertheless, the literature also points to the dangers of algorithmic bias, data privacy, automated reporting as greenwashing, and poor frameworks of AI oversight, so the need to ensure strong governance architectures. The review suggests an integrative approach between Artificial Intelligence, Corporate Information Governance and ESG performance based on responsible digital governance, sustainability-minded innovation, and regulatory alignment to present a future research agenda on AI ethics, sustainable digital transformation, Governance automation, and ESG intelligent systems to inform scholars and policymakers, as well as corporate leaders.

• openaire https://doi.org/10.70593/deepsci.0202035first seen 2026-05-14 22:08:25