The role of AI in ESG and sustainability reporting: a bibliometric study

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dc.abstract.enPurpose – This study explores the evolving role of artificial intelligence (AI) in sustainability and ESG reporting, mapping research trends, contributions, and future directions. Methodology/Approach – A two-stage methodology combining bibliometric analysis (304 SCOPUS-indexed documents from 2015–2025) with qualitative content analysis of 18 key publications was applied. Findings—AI enhances ESG reporting through automation, real-time monitoring, predictive analytics, and improved data integrity. These capabilities support organisations in aligning with international standards and responding to growing stakeholder demands for transparency and accountability. Research Implications – While conceptual frameworks are emerging, empirical validations and sectoral comparisons remain limited. Practical Implications – AI supports more efficient, transparent, and standards-aligned reporting processes, enabling better decision-making and risk mitigation. Social Implications – Ethical and inclusive design of AI systems is crucial to prevent bias and enhance stakeholder trust. Originality/Value – This study offers a comprehensive bibliometric perspective, identifies key AI-enabled advancements, and proposes future research avenues.
dc.affiliationWydział Nauk Społecznych
dc.contributor.authorBerniak-Woźny, Justyna
dc.date.access2025-12-03
dc.date.accessioned2025-12-17T09:18:22Z
dc.date.available2025-12-17T09:18:22Z
dc.date.created2025-08-06
dc.date.issued2025-12-03
dc.description.accesstimeat_publication
dc.description.issue3
dc.description.physical1-15
dc.description.sdgIndustryInnovationAndInfrastructure
dc.description.sdgPartnershipForTheGoals
dc.description.versionfinal_published
dc.description.volume94
dc.identifier.doi10.34659/eis.2025.94.3.1167
dc.identifier.eissn2957-0395
dc.identifier.issn2957-0387
dc.identifier.urihttps://share.swps.edu.pl/handle/swps/2103
dc.languageen
dc.pbn.affiliationnauki o zarządzaniu i jakości
dc.rightsCC-BY-SA
dc.rights.questionYes_rights
dc.share.articleOPEN_JOURNAL
dc.subject.enartificial intelligence (AI)
dc.subject.enesg reporting
dc.subject.ensustainability reporting
dc.subject.enbibliometric analysis
dc.swps.sciencecloudsend
dc.titleThe role of AI in ESG and sustainability reporting: a bibliometric study
dc.title.journalEconomics and Environment
dc.typeJournalArticle
dspace.entity.typeArticle