ACCOUNTING, ARTIFICIAL INTELLIGENCE (AI), ENVIRONMENTAL SOCIAL AND GOVERNANCE (ESG): AN INTEGRATIVE VIEWPOINT

Abstract

Artificial intelligence (AI) is present in every facet of contemporary life, and concerns about sustainability are receiving more attention across the board in human endeavors. Nowadays, large firms are expected to report on their operations, expose them, and account for their environmental and social footprint. This is accomplished through various frameworks, measurements, and environmental, social, and governance standards, or ESG (environment, social governance), gradually replacing the more traditional term CSR (corporate social responsibility). Accountants should use Artificial Intelligence (AI) techniques to assess and validate an organization's sustainability and net-zero commitment claims. In this manner, accountants may guarantee AI technology's moral and efficient integration into accounting procedures by validating an organization's ESG metrics and enacting change from the inside. The methodology adopted for this study includes qualitative data collection, which primarily revolved around interviews using purposive sampling. Professionals must effectively utilize AI's potential in sustainable accounting. For future research, it is crucial to develop an entire framework based on the principles described here, based on various sources that describe the integration between accounting, AI, and ESG.