INTEGRATING ARTIFICIAL INTELLIGENCE, BIG DATA, AND FINTECH INNOVATIONS IN SUSTAINABILITY REPORTING: A QUANTITATIVE ANALYSIS OF ESG DISCLOSURE AND CORPORATE TRANSPARENCY

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

🔬研究者:Provides an integrated model of AI, big data, and FinTech impact on ESG disclosure, with mediation and moderation effects, useful for future research.

🏢実務担当者:Highlights how adopting AI and data analytics can improve ESG reporting quality and transparency, aiding compliance with emerging standards like CSRD and IFRS S1/S2.

🏛政策担当者:Offers empirical evidence on digital tools enhancing corporate transparency, supporting regulatory efforts to mandate or encourage technology use in ESG reporting.

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).

• openalex https://doi.org/10.5281/zenodo.20600674first seen 2026-06-10 05:00:26