AI and Sustainability Reporting

Advancing Sustainability, Accountability, and Corporate Governance
1. Auflage 2026
ISBN: 978-1-041-25625-0
Verlag: Taylor & Francis Ltd

Buch, Englisch, 196 Seiten, Format (B × H): 152 mm x 229 mm

Reihe: Routledge Studies in Management, Organizations and Society

As businesses face growing pressure to accurately disclose environmental and social impacts, AI and Sustainability Reporting: Advancing Sustainability, Accountability, and Corporate Governance explores how artificial intelligence addresses core challenges of sustainability reporting. This book uniquely examines AI’s specific role in improving data quality, enhancing comparability, supporting predictive analysis, and strengthening corporate transparency to meet rising regulatory and stakeholder demands. Uniquely bridging sustainability reporting, corporate governance, regulations, and digital transformation, the book provides a comprehensive analysis of the opportunities and risks of AI-enabled reporting. It distinguishes itself by tackling pressing concerns, including greenwashing, algorithmic bias, explainability, data governance, and the institutional challenges of building accountable reporting systems. Written for academic and professional audiences, this book provides a rigorous and accessible resource that uniquely contributes to current debates on ESG reporting, responsible business, and AI-driven corporate accountability. Designed to serve advanced students, researchers, practitioners, regulators, and policymakers at the intersection of sustainability and emerging technologies, it delivers practical knowledge and original analysis unavailable elsewhere.

Zielgruppe

Academic

Autoren/Hrsg.

Habek, Patrycja

Sigurdsson, Kjartan

Radomska, Malgorzata

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Management Wissensmanagement
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensorganisation, Corporate Responsibility Unternehmensethik
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensorganisation, Corporate Responsibility Unternehmenskultur, Corporate Governance
• Geowissenschaften Umweltwissenschaften Nachhaltigkeit
• Wirtschaftswissenschaften Betriebswirtschaft Bereichsspezifisches Management Betriebliches Energie- und Umweltmanagement
• Wirtschaftswissenschaften Volkswirtschaftslehre Internationale Wirtschaft Entwicklungsökonomie & Emerging Markets

Inhaltsverzeichnis

Chapter 1: Introduction Chapter 2: The Evolution of Sustainability Reporting Chapter 3: Artificial Intelligence as a Catalyst for Transparency Chapter 4: The Role of ESG Software in Corporate Accountability and Compliance Chapter 5: AI, Ethics, Corporate Responsibility and Greenwashing in the Digital Age Chapter 6: Regulatory Frameworks for AI and ESG Reporting: Legislation, Standards, and Critical Perspectives Chapter 7: AI-Enabled Transparency and Accountability in ESG Reporting: Future Directions Chapter 8: Conclusion

Über Autor(innen)

Patrycja Habek, DSc Eng., is an Associate Professor at the Faculty of Organisation and Management, Silesian University of Technology, Poland. Her research focuses on corporate sustainability, with particular emphasis on sustainability reporting and report quality assessment. She has authored over 100 scientific publications in these areas and serves as Executive Editor of Management Systems in Production Engineering (Scopus, Web of Science). She was recognised in Stanford University's "World's Top 2% Scientists" ranking and has led national and international research projects on sustainability reporting in Poland and the EU. An advisor to businesses on CSR strategy and reporting, she is a member of the Scientific Society for Organisation and Management (TNOiK) and the Silesian Centre for Business Ethics and Sustainable Development. She has been an invited lecturer and visiting teacher at universities across Europe and the United States.

Kjartan Sigurdsson is an Associate Professor at the University of Akureyri in Iceland. He led the development of the university’s entrepreneurship and innovation initiative. With experience as a researcher, managing director, entrepreneur, and educator, he connects academic and industry worlds, focusing on sustainability, innovation, entrepreneurship, strategy, and corporate social responsibility. He has taught at the University of Twente and delivered PhD-level courses at the Silesian University of Technology. Dr Sigurdsson has advised many companies and public organisations in Iceland and Europe on strategic planning, innovation, and sustainability. His work is influenced by the Nordic setting and Arctic challenges, helping to shape policy, practice, and education in regional entrepreneurship. He is known for combining academic knowledge with practical solutions, building innovation networks, supporting university and industry partnerships, and encouraging responsible business growth.

Malgorzata Radomska is a strategic leadership and performance expert specialising in translating organisational strategy into measurable operational outcomes. Working within academia, her research and professional interests sit at the intersection of business, organisational transformation, and performance improvement. She focuses in particular on how strategy is implemented in practice - how it is translated into systems, processes, and everyday decisions that ultimately shape organisational outcomes. With over 15 years of experience across UK higher education and international partnerships, she has worked in complex and evolving organisational environments. Her expertise spans leadership, organisational change, and responsible management. She works with teams to develop more effective ways of operating, particularly in fast-changing contexts, and provides strategic support to senior professionals in navigating change, strengthening leadership capability, and delivering sustainable improvements.