The Convergence of Artificial Intelligence and Sustainability Reporting: A Systematic Review of Applications, Challenges and Future Directions

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Systematic review reveals AI's potential to enhance transparency and effectiveness in sustainability reporting, indicating research gaps.

MAIN FINDING: AI has the potential to significantly improve sustainability reporting by enhancing data accuracy and transparency.
KEY EVIDENCE: A systematic review of 135 articles identifies key gaps in the integration of AI with sustainability practices.
APPROACH: This work employs a systematic literature review to create a framework that connects AI technologies with reporting practices.
SIGNIFICANCE: The study offers practical recommendations for leveraging AI in sustainability reporting, advancing ethical and effective disclosures.

Mustafa et al. (2025) studied this question.

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