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Artificial Intelligence in Sustainable Finance and Accounting: a Bibliometric Analysis and Future Research Agenda

Author

Listed:
  • Emilie Bonhoure Bawack

    (Audencia Business School (France, Nantes))

  • Konan A. Seny Kan

    (EM - EMLyon Business School)

  • Ransome Epie Bawack

    (Audencia Business School (France, Nantes))

Abstract

Artificial Intelligence (AI) encompasses diverse technologies, and their specific usage in sustainable finance and accounting has yet to be comprehensively researched, making the intersection of AI with these fields an emerging research frontier. This study fills this gap by uncovering which AI technologies address pressing sustainable finance and accounting issues through a bibliometric analysis. Findings through the TOE framework reveal a critical lack of research on (i) the latest AI innovations like generative AI and agentic AI systems, overlooking their potential in addressing important sustainable finance and accounting challenges; (ii) AI's potential in addressing corporate sustainability issues like sustainability risk management and regulatory technologies (RegTech); and (iii) environmental challenges faced by companies like natural resource management. This study contributes to the literature by highlighting critical ethical, operational, and regulatory hurdles that affect the responsible adoption of AI in sustainable finance and accounting research and practices.

Suggested Citation

  • Emilie Bonhoure Bawack & Konan A. Seny Kan & Ransome Epie Bawack, 2026. "Artificial Intelligence in Sustainable Finance and Accounting: a Bibliometric Analysis and Future Research Agenda," Post-Print hal-05596570, HAL.
    • Handle: RePEc:hal:journl:hal-05596570
    DOI: 10.1007/s10796-026-10694-7
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