Artificial Intelligence and Sustainability: A Systematic Review from an Accounting and ESG Perspective
人工知能とサステナビリティ：会計およびESGの観点からの系統的レビュー (AI 翻訳)
R. F. Ghanim, rd Murad, Ali Ahmad Al-Zaqeba
🤖 gxceed AI 要約
日本語
この研究は、AIが企業の持続可能性、特に会計とESGにどのように役立つかを過去の文献から体系的にレビュー。AIは透明性向上や財務報告の信頼性向上に貢献する一方、実装コストや組織の準備態勢の違いなど課題も指摘。研究のギャップを特定し、今後の研究の方向性を示した。
English
This study systematically reviews prior literature on how artificial intelligence contributes to corporate sustainability, focusing on accounting and ESG perspectives. It finds that AI enhances transparency, accounting reliability, and financial reporting, but also notes concerns about implementation costs and organizational readiness. The review identifies research gaps and suggests future directions in accounting-based sustainability investigations.
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基準への対応が進む中、AIを活用したESG報告の効率化・信頼性向上が期待される。本レビューは、日本の企業や会計士がAI導入の可能性と課題を理解する上で有益。
In the global GX context
As global sustainability disclosure standards (ISSB, CSRD) evolve, AI's role in automating and improving ESG reporting becomes critical. This review provides a structured overview of opportunities and challenges, guiding practitioners and researchers worldwide.
👥 読者別の含意
🔬研究者:Use this review to identify underexplored areas in AI-driven ESG accounting.
🏢実務担当者:Gain insights into how AI can streamline ESG reporting and flag potential implementation pitfalls.
🏛政策担当者:Consider the regulatory implications of AI adoption in sustainability disclosure.
📄 Abstract（原文）
This study looks at what people have said before about intelligence and how companies can be sustainable. It pays attention to how smart technologies are used in financial analysis to help businesses be more sustainable. What we know far says that artificial intelligence systems can make things more transparent make accounting information more reliable and make financial reports better overall. Artificial intelligence is used to support business practices and that is what this study is looking at, artificial intelligence and corporate sustainability. Nevertheless, the literature does not present a consistent view regarding the role of artificial intelligence in promoting institutional sustainability. While several studies highlight its positive impact on sustainability practices and resource efficiency, others emphasize practical concerns related to implementation costs, potential risks, and differences in organizational readiness. From an accounting perspective, this study aims to organize and synthesize previous findings, identify gaps in the literature, and suggest directions for future research. These directions are particularly relevant in the context of digital transformation and the increasing emphasis on sustainability and ESG-related accounting standards. Based on the researcher’s analysis of the reviewed studies, these findings highlight the need for further accounting- based investigations in sustainability-oriented contexts.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1109/aisei68628.2026.11572865first seen 2026-06-30 05:36:28
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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。