When ESG maturity meets AI: drivers of carbon accounting innovation

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

🔬研究者:Empirical evidence on the mediating role of technological readiness and top management support in the ESG-AI-carbon accounting nexus.

🏢実務担当者:Highlights ESG maturity as a strategic investment to build the organizational conditions needed for AI-driven carbon accounting.

🏛政策担当者:Suggests designing ESG-oriented frameworks and incentives to accelerate AI adoption in corporate carbon accounting.

In response to intensifying climate regulations and rising stakeholder expectations for transparent carbon disclosures, manufacturing firms are increasingly seeking innovative approaches to strengthen their carbon accounting practices. While artificial intelligence (AI) has the potential to significantly enhance the accuracy, timeliness and efficiency of carbon accounting, its adoption remains uneven across firms. Prior studies largely focus on isolated technological or regulatory drivers, offering limited insight into how organizational sustainability maturity enables AI adoption. This study aims to examine how environmental, social and governance (ESG) maturity shapes key organizational enablers (i.e. technological readiness [TER], top management support [TMS] and corporate social responsibility [CSR] orientation) and how these enablers, in turn, drive AI-driven carbon accounting innovation in the manufacturing sector. Grounded in an integrated theoretical framework combining the technology–organization–environment perspective, resource-based view (RBV) and institutional theory, this study adopts a quantitative research design. Survey data were collected from top and middle management professionals in manufacturing firms operating across multiple industries. Structural equation modeling was used to test the proposed relationships and mediation effects. The results reveal that ESG maturity plays a foundational role in fostering organizational conditions conducive to AI adoption. Specifically, ESG maturity has a significant positive influence on TER, TMS and CSR orientation. TER and TMS, in turn, significantly drive AI-driven carbon accounting innovation, while the effect of CSR on AI adoption was not significant. These findings indicate that the effects of ESG maturity on AI-driven carbon accounting are transmitted through these organizational mechanisms, highlighting ESG maturity as a strategic capability rather than a peripheral sustainability attribute. This study offers actionable insights for managers and policymakers seeking to accelerate the adoption of AI-based carbon accounting systems. Manufacturing firms should view ESG maturity as a strategic investment that strengthens internal readiness, leadership commitment and a responsible organizational culture necessary for successful AI integration. Policymakers and regulators may support this transition by designing ESG-oriented frameworks and incentives that encourage firms to embed advanced digital technologies within their sustainability reporting practices. Building on the growing discourse surrounding AI-enabled sustainability practices, this study advances the literature by framing ESG maturity as an enabling mechanism for AI-driven carbon accounting innovation.

• semanticscholar https://doi.org/10.1108/fs-09-2025-0192first seen 2026-06-04 05:12:54