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Role of Artificial Intelligence in Sustainability Reporting by Leveraging ESG Theory into Action

Apoorva Vikrant Kulkarni · Shaji Joseph · Kanchan Pranay Patil

23 citations0/0 files storedInternational Conference on Advancement in Computation & Computer Technologies (InCACCT)

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Corporate Social Responsibility Reporting Impact of AI and Big Data on Business and Society Governance, Compliance, and Sustainability

Abstract

There is a heightened need for reporting on the environmental, social, and governance (ESG) contributions of the organizations. Micro, small, and Medium Enterprises (MSMEs) in India are gearing up to meet this requirement. Artificial Intelligence (AI) helps organizations to optimize processes, reduce costs, manage people, and improve governance. This research explored the current level of ESG-related activities of MEMEs and how AI is acting as an enabler or a constraint. Using qualitative research methods MSME companies and their ESG readiness were analyzed using thematic analysis. Use cases were explored to understand how MSMEs can use AI in monitoring and measuring ESG performances. The present research constructs an effective decision-making tool that identifies environmental, social, and governance factors for MSME companies.

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References

2017Why and How Investors Use ESG Information: Evidence from a Global Survey 2020Artificial intelligence for sustainability: Challenges, opportunities, and a research agenda 2021Sustainable AI: AI for sustainability and the sustainability of AI 2017A review of research on outward foreign direct investment from emerging countries, including China: what do we know, how do we know and where should we be heading?2022Sustainable Finance and Fintech: Can Technology Contribute to Achieving Environmental Goals? A Preliminary Assessment of ‘Green Fintech’ and ‘Sustainable Digital Finance’2020Improving public services using artificial intelligence: possibilities, pitfalls, governance 2021A Framework for Evaluating and Disclosing the ESG Related Impacts of AI with the SDGs 2020Overcoming Barriers to Cross-cultural Cooperation in AI Ethics and Governance

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