Intelligenza artificiale per il reporting ESG: un dibattito accademico

The imperative for accurate and efficient Environmental, Social, and Governance (ESG) reporting has never been greater, especially after the 2022 European Union Directive on corporate sustainability. This paper explores the transformative potential of Artificial Intelligence (AI) in enhancing ESG reporting. We conduct a structured literature review (SLR) alongside a bibliometric analysis to examine the integration of AI in automating and optimizing the collection, analysis, and disclosure of ESG data. Our findings reveal that AI improves the precision and reliability of ESG reports and addresses significant challenges such as data quality, regulatory compliance, and ethical concerns. However, barriers such as integrating AI into existing workflows, the need for substantial resources, and the inconsistency of ESG standards pose considerable challenges, particularly for small and medium-sized enterprises (SMEs). This study highlights the dual role of AI as a strategic enabler and a complex disruptor in ESG reporting, discussing the role of business administration in this change.