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Artificial Intelligence‐Powered Innovation Strategies for ESG Impact and Sustainable Ecosystems: A Natural‐Resource‐Based and Environmental‐Legitimacy Perspective

ESGインパクトと持続可能なエコシステムのためのAI活用イノベーション戦略：自然的資源ベース及び環境的正統性の視点 (AI 翻訳)

Fadi Alkaraan, Mahmoud Elmarzouky, V. G. Venkatesh, Khaled Hussainey, Yangyan Shi, Min Zhang

Business Strategy and the Environment📚 査読済 / ジャーナル2026-03-05#AI×ESGOrigin: Global
DOI: 10.1002/bse.70654
原典: https://doi.org/10.1002/bse.70654

🤖 gxceed AI 要約

日本語

本研究は、AIを活用した第4次産業革命技術が循環型経済戦略の実践を促進し、ESGおよびエコシステムのパフォーマンスを向上させることを、英国の大規模データ（32,273社のイノベーション調査、FTSE全株式企業データ、年次報告書）を用いて実証。内部的・外部的ガバナンス構造がAIと循環型経済戦略の関係を調整することを発見。実務者向けにAI駆動のESG統合の具体的な道筋を提示。

English

This study uses large-scale UK data (32,273 firms from the UK Innovation Survey, FTSE All-Share data, and annual reports) to show that AI-powered Industry 4.0 technologies enable circular economy strategy practices, boosting ESG and ecosystem performance. Internal and external governance structures moderate the AI-circular economy relationship. It offers actionable pathways for integrating AI into ESG strategies.

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基準や有価証券報告書でのESG情報開示が進む中、AIを用いたESG指標の標準化と評価ツールの開発は、報告パフォーマンスの乖離解消やステークホルダーの信頼強化に貢献する。本知見は、日本企業のデジタル・グリーン統合戦略の参考になる。

In the global GX context

For global GX, this paper aligns with ISSB and CSRD frameworks by demonstrating how AI can operationalize ESG metrics and reduce reporting decoupling. It underscores the role of governance in aligning AI-driven digital transformation with sustainability goals, relevant for firms navigating TCFD and transition finance expectations.

👥 読者別の含意

🔬研究者:Provides a robust mixed-methods framework linking AI, circular economy, and ESG performance, offering empirical evidence for theory integration.

🏢実務担当者:Highlights how AI can be embedded in circular economy practices and governance to improve ESG outcomes and reporting.

🏛政策担当者:Emphasizes the need for standardized ESG metrics and AI-based assessment tools to enhance transparency and trust in corporate reporting.

📄 Abstract（原文）

Artificial intelligence (AI) serves as a core driver of Industry 4.0 technologies (I4.0Ts), enabling advanced digital capabilities across industrial ecosystems. This study advances the understanding of environmental business innovation strategies (Env‐BISs) by examining the synergistic interplay between circular economy strategy practices (CESPs), the integration of AI into I4.0Ts and governance structures (GSs) within the UK context. Grounded in the natural resource‐based view (NRBV) and environmental legitimacy theory, we adopt a robust mixed‐methods research design that integrates macro, meso and micro‐level data sources. The empirical analysis draws on the UK Innovation Survey (2023) covering 32,273 firms (released May 2024), data over the period (2012–2021) from FTSE All‐Share companies and narrative disclosures from 2023 annual reports of sector‐leading firms. Our findings reveal that AI‐powered I4.0Ts are critical enablers of CESPs, collectively accelerating the adoption of Env‐BISs and enhancing firms' ESG and ecosystem‐related performance. The use of AI within I4.0Ts is positively associated with the implementation of CESPs, which, in turn, fosters circular ecosystem innovation. Furthermore, internal and external GS significantly moderate the relationship between AI‐enabled I4.0Ts and CESPs, reinforcing the strategic alignment of digital transformation with sustainability objectives. The study provides actionable insights for managers aiming to operationalise ESG principles through AI‐driven innovation and cross‐functional integration. It also highlights the importance of standardised ESG metrics and AI‐based assessment tools to address ESG reporting performance decoupling and strengthen stakeholder trust. By bridging theoretical, empirical and practical domains, this research contributes to the Env‐BISs literature and offers a strategic pathway for firms and policymakers to drive sustainable business model transformation toward circular ecosystems in a globally competitive environment.

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