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AI – A Tool for Assessing the Sustainability of Urban Businesses

AI – 都市型ビジネスの持続可能性評価のためのツール (AI 翻訳)

Badescu, Luca Arthur

Zenodoプレプリント2026-07-04#AI×ESGOrigin: EU経営インパクト: コスト削減対象セクター: cross_sector
DOI: 10.5281/zenodo.21190426
原典: https://zenodo.org/records/21190426
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🤖 gxceed AI 要約

日本語

本論文は、都市型企業のESG評価におけるAIの可能性を文献レビューとS&P Global CSA 2024データ(約13,000社)に基づき分析。AI導入がESGパフォーマンス、特に環境側面を向上させることを示し、エネルギー消費最適化(36%)など主要な活用例を特定。48%の企業がAIガバナンス方針を欠き、CSRD対応の重要性を指摘。

English

This paper examines AI's potential for assessing urban business sustainability using a literature review and empirical data from S&P Global CSA 2024 (≈13,000 companies). AI adoption significantly improves ESG performance, especially environmental; common applications include energy optimization (36%), customer relations (31%), and product quality (26%). 48% of firms lack AI governance, highlighting the need for CSRD-aligned policies.

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

本論文はEUのCSRDを主な枠組みとしているが、日本の企業がESG評価においてAIを活用する際の参考となる。特にSSBJ開示へのAI応用やエネルギー効率化によるコスト削減に示唆を与える。

In the global GX context

The paper provides empirical evidence linking AI adoption to improved ESG performance, relevant to global frameworks like CSRD and ISSB. It highlights the need for AI governance and identifies practical applications (energy optimization) that can inform corporate disclosure and transition finance.

👥 読者別の含意

🔬研究者:Provides empirical evidence (13k firms) on the AI-ESG performance link and identifies current AI application areas.

🏢実務担当者:Shows concrete AI applications (energy optimization) and the importance of AI governance for ESG reporting under CSRD.

🏛政策担当者:Underscores the need for AI governance policies and integration of AI into mandatory ESG reporting frameworks like CSRD.

📄 Abstract(原文)

The rapid growth of urbanization and tightening ESG reporting obligations place urban businesses under increasing pressure to adopt robust sustainability assessment tools. This paper examines the potential of artificial intelligence (AI) as an instrument for evaluating urban business sustainability across environmental, social and governance (ESG) dimensions. The research draws on a systematic literature review of studies published between 2019 and 2024, combined with empirical data from the S&P Global Corporate Sustainability Assessment (CSA) 2024, covering approximately 13,000 companies across 62 industries. Results show that AI adoption significantly improves ESG performance, with the strongest effects on the environmental dimension. According to the 2024 CSA, the most common AI applications target energy consumption optimization (36% of companies), customer relations (31%) and product quality (26%). However, 48% of responding firms lack a dedicated AI governance policy. The global AI in ESG and sustainability market reached USD 182.34 billion in 2024 and is projected to grow to USD 846.75 billion by 2032 (DataM Intelligence, 2024). The paper concludes with recommendations for urban businesses and policymakers on integrating AI into ESG reporting systems in line with the EU Corporate Sustainability Reporting Directive (CSRD). Keywords : artificial intelligence, urban sustainability, ESG assessment, machine learning, CSRD

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