"AI-Enabled ESG Reporting: Bridging Sustainability and Accounting "

Author(s)	Prof. SALIM MALIK A R, Ms. SIDDHI BRAHMBHATT, Mr. VINAY A
Country	India
Abstract	The growing importance of Environmental, Social and Governance (ESG) reporting has transformed the expectations placed on businesses, regulators and accounting professionals. Investors and stakeholders increasingly demand transparent and reliable information that goes beyond financial statements, while global standards such as IFRS S1 and S2 and the European Union’s CSRD push for greater consistency in sustainability disclosures. At the same time, artificial intelligence (AI) is reshaping accounting practices by automating data collection, improving analysis and enhancing real time reporting. This paper explores how AI can support ESG reporting by strengthening accuracy, comparability and trust, while also addressing ethical and governance concerns. Drawing on accounting theory and sustainability frameworks, the study examines the opportunities and risks of using AI in ESG reporting and highlights implications for accountants, auditors and policymakers. The aim is to provide a conceptual foundation for integrating AI responsibly into ESG practices, ensuring innovation aligns with accountability.
Keywords	AI in Accounting, ESG Reporting, Sustainability Disclosure, Corporate Governance, IFRS Standards.
Field	Business Administration
Published In	Volume 16, Issue 3, July-September 2025
Published On	2025-08-03
DOI	https://doi.org/10.71097/IJSAT.v16.i3.7541
Short DOI	https://doi.org/g9vzgc

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International Journal on Science and Technology