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AI and the Future of Sustainability Reporting

In: Harnessing AI for Corporate Sustainability

Author

Listed:
  • Maria Cristina Zaccone

    (Università Cattolica del Sacro Cuore)

  • Matteo Pedrini

    (Università Cattolica del Sacro Cuore)

Abstract

This chapter examines how AI is transforming sustainability reporting by addressing current challenges and enhancing strategic value. Traditional reporting faces complexity from diverse standards, fragmented data, stakeholder expectations, and evolving regulations, making accuracy, timeliness, and credibility difficult to achieve. AI enables automated, real-time data collection, anomaly detection, and predictive analytics, improving efficiency, reliability, and forward-looking insights. It enhances materiality analysis by processing heterogeneous sources, applying natural language processing, and supporting dynamic benchmarking, while facilitating stakeholder engagement through sentiment analysis, advanced segmentation, and personalized communication. By integrating environmental, social, and governance information into interactive dashboards, AI shifts reporting from a static compliance task to a continuous, strategic tool that strengthens transparency, trust, and informed decision-making, allowing organizations to anticipate risks, seize opportunities, and guide long-term sustainable strategies.

Suggested Citation

  • Maria Cristina Zaccone & Matteo Pedrini, 2026. "AI and the Future of Sustainability Reporting," Springer Books, in: Harnessing AI for Corporate Sustainability, chapter 0, pages 113-126, Springer.
    • Handle: RePEc:spr:sprchp:978-3-032-22805-5_7
    DOI: 10.1007/978-3-032-22805-5_7
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