GAI and sustainability auditing in firms: a reading through the lens of dynamic capabilities theory[IAG et audit durabilité dans les cabinets : lecture par la théorie des capacités dynamiques]

This article examines the integration of generative artificial intelligence (GAI) into sustainability audit processes within legal audit firms. In this context, we have mobilized dynamic capabilities theory (Teece, 2007) and conducted fourteen semi-structured interviews, preceded by non-participant observations. Two main findings are highlighted. First, firms use GAI as a strategic lever that allows them to save time and strengthen their competitive advantage in the face of emerging new players in the sustainability certification market (lawyers, consulting firms, etc.). We also show that the reconfiguration of skills within legal audit firms constitutes a manifestation of the firms' dynamic capabilities in response to these changes. We observe a shift in the profiling of positions traditionally held by accountants, in favor of data specialists and their oversight. This is accompanied by a dynamic of integration marked by a form of coopetition (Nalebuff and Brandenburger, 1996), which is reflected in the incorporation of new profiles within audit teams. In this context, GAI enables auditors to engage in the process of acculturation to sustainability while maintaining their independence from other actors, all while preserving their expertise.