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

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Authors
Berniak-Woźny, Justyna
Monograph
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Date
2025-12-03
Publisher
Journal title
Economics and Environment
Issue
3
Volume
94
Pages
Pages
1-15
DOI
ISSN
2957-0387
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Access date
2025-12-03
Abstract PL
Abstract EN
Purpose – 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.
Abstract other
Keywords PL
Keywords EN
artificial intelligence (AI)
esg reporting
sustainability reporting
bibliometric analysis
Keywords other
Sustainable Development Goals
SDG 9. Industry, innovation and infrastructure ,
SDG 17. Partnership for the goals
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https://share.swps.edu.pl/handle/swps/2103
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cc-by-sa
Except as otherwise noted, this item is licensed under the Attribution-ShareAlike licence | Permitted use of copyrighted works
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