Journal of Advances in Developmental Research

E-ISSN: 0976-4844     Impact Factor: 9.71

A Widely Indexed Open Access Peer Reviewed Multidisciplinary Bi-monthly Scholarly International Journal

Call for Paper Volume 17 Issue 1 January-June 2026 Submit your research before last 3 days of June to publish your research paper in the issue of January-June.

Artificial Intelligence in ESG Reporting: Transforming Corporate Sustainability Practices

Author(s) Dr.J.Chinna
Country India
Abstract In this work, we examine the impact of Artificial Intelligence (AI) on ESG (Environmental, Social, and Governance) reporting, and the way in which it transformed corporate sustainability practices from 2019 to 2025. It is worth noting that the rate of AI adoption increased significantly from 15% in 2019 to 63% in 2025, suggesting that more organizations are transitioning towards automated and data-driven reporting systems instead of typical reporting systems that utilized manual means. At first AI was used mainly for simple data-collecting and testing purposes. Yet adoption picked up in this period, ramped up drastically from 2021 to 2022 – fueled by an increasing focus on analytics, risk assessment and regulation. On the other hand, the study also discusses the technological trends of AI applications, from basic automation tools to advanced systems like machine learning, big data analytics, Natural Language Processing (NLP), predictive analytics, and generative AI. These technologies have improved ESG reporting quality, increasing the transparency, accuracy and timeliness leading to real-time and AI-driven reporting systems by 2025. Moreover, the drivers of AI adoption are no longer voluntary, but regulatory mandates and strategic needs associated with higher stakeholder expectations and data complexity. AI has seen explosive growth in the market as well, from being a fledgling venture into a multi-billion-dollar market in ESG reporting. A significant implication of the study of AI is that AI has emerged as a critical component for more efficient, reliable, and transparent ESG reporting; AI can be highly beneficial for companies to enhance their sustainability performance and achieve informed decisions.
Keywords Artificial Intelligence (AI); ESG Reporting; Corporate Sustainability; Data Analytics
Field Mathematics > Economy / Commerce
Published In Volume 17, Issue 1, January-June 2026
Published On 2026-05-17
Cite This Artificial Intelligence in ESG Reporting: Transforming Corporate Sustainability Practices - Dr.J.Chinna - IJAIDR Volume 17, Issue 1, January-June 2026.

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