Intellectual technologies as a driver of ESG reporting

Abstract

It is proved that a systematic approach to the digitalisation of sustainable development reporting processes involves the harmonisation of the following components: technological – automation of data collection, verification and integration through digital platforms; organisational – formation of cross-functional teams combining specialists in IT, accounting, finance, environmental management and communications; analytical – use of intelligent decision support systems based on big data; communication – ensuring feedback from stakeholders through digital channels, interactive reporting panels and open databases. Suggested that the introduction of AI into the sustainable development reporting system contributes to improving the effectiveness of corporate governance and the transparency of interaction between business, investors and society. Automated collection of environmental and social data allows the creation of digital «sustainability profiles» for companies, which simplifies the process of auditing and comparative analysis of ESG indicators. In addition, the use of blockchain ensures the reliability and verification of data in the reporting system, which increases confidence in the published results of activities.