Article2024

Using Artificial Intelligence in ESG Assurance

Nichole Li · Meehyun Kim · Jun Dai · Miklos Antal Vasarhelyi

43 citations0/0 files storedJournal of Emerging Technologies in Accounting

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Corporate Social Responsibility Reporting Accounting and Financial Management Corporate Governance and Financial Management

Abstract

ABSTRACT As environmental, social, and governance (ESG) reporting has become a mainstream channel for companies to communicate their commitment to sustainability issues, the need for reliable and transparent ESG reports is increasing. However, research on ESG assurance is still in its early stages. ESG assurance poses more challenges than traditional financial auditing due to the diverse subjects and types of information in ESG reports. This paper proposes using artificial intelligence (AI) technologies and exogenous data as solutions. It discusses how AI can enhance the efficiency and effectiveness of ESG assurance by assessing vast and extensive data. This paper also explores AI’s application throughout the general ESG assurance process and contributes to the discussion on providing high-quality ESG assurance services. Additionally, it provides practical implications for auditors, regulators, and stakeholders.

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2019Rulers of the world, unite! The challenges and opportunities of artificial intelligence 2020The Ethical Implications of Using Artificial Intelligence in Auditing 2012Multinationals’ Accountability on Sustainability: The Evolution of Third-party Assurance of Sustainability Reports 2014CSR and Assurance Services: A Research Agenda 2023The ethics of ChatGPT – Exploring the ethical issues of an emerging technology 2014The Association between Sustainability Governance Characteristics and the Assurance of Corporate Sustainability Reports 2024Generative artificial intelligence, human creativity, and art 2015Big Data as Complementary Audit Evidence

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