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
Plagiarism is checked by the leading plagiarism checker
Call for Paper
Volume 17 Issue 1
2026
Indexing Partners
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. |
Share this

CrossRef DOI is assigned to each research paper published in our journal.
IJAIDR DOI prefix is
10.71097/IJAIDR
Downloads
All research papers published on this website are licensed under Creative Commons Attribution-ShareAlike 4.0 International License, and all rights belong to their respective authors/researchers.