INTEGRATING ARTIFICIAL INTELLIGENCE IN SUSTAINABILITY REPORTING: A FUTURE-ORIENTED APPROACH TO GREEN ACCOUNTING

Abstract

The integration of Artificial Intelligence (AI) in sustainability reporting represents a transformative approach to advancing green accounting. This research aims to explore how AI can enhance transparency, accuracy, and efficiency in sustainability disclosures, addressing increasing global demands for accountability in corporate environmental performance. The novelty of this study lies in its focus on AI-driven innovations that streamline data collection, automate reporting processes, and enable predictive analytics for anticipating environmental impacts. Using a qualitative research methodology, the study is grounded in an extensive literature review and analysis of secondary data, including academic journals, corporate sustainability reports, and regulatory publications. The findings reveal that AI significantly improves data accuracy and reporting efficiency while enabling organizations to meet compliance standards effectively. However, challenges such as high implementation costs, data quality requirements, and ethical considerations persist. The study concludes that AI has the potential to revolutionize green accounting, provided organizations invest in robust data infrastructures and capacity-building initiatives. Future research should explore the development of standardized AI frameworks for sustainability reporting and the role of cross-sector collaborations in addressing implementation challenges.