Integrating Artificial Intelligence for Sustainability Reporting: A Prospective Approach to ESG Disclosure

The integration of Artificial Intelligence (AI) in sustainability reporting represents a transformative approach of advancing Environment, Social, Governance (ESG) reporting. This study aims to explore how AI can enhance transparency, accuracy, and efficiency in sustainability disclosures, addressing increasing global demands for accountability in ESG disclosure. AI enables real-time data collection and analysis, allowing companies to track environmental impacts, optimize resource use, and reduce carbon emissions. Socially, AI promotes workforce diversity and inclusion through unbiased recruitment algorithms and improves workplace safety with predictive analytics in occupational health and safety. In governance, AI-driven risk management tools and blockchain technologies strengthen corporate governance by ensuring compliance and transparency in supply chains and financial reporting. 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 and social impacts. Using a qualitative research methodology, the study is grounded in an extensive literatur