Sustainability reporting using artificial intelligence tools

Abstract

Purpose. The study is aimed at theoretically substantiating the role of artificial intelligence in the transformation of sustainable development reporting and assessing the possibilities of its integration into the activities of Ukrainian enterprises. The potential of intelligent systems in overcoming methodological discrepancies between sustainable development standards and increasing business operational efficiency through high-quality processing of non-financial data is revealed. Methods. The study used systems analysis methods to study the regulatory environment and compare the principles of financial and dual materiality. The method of logical generalization was used to form the prerequisites for the implementation of technological innovations. The deductive method was used in studying the impact of artificial intelligence on the quality of corporate governance and minimizing the risks of unreliable reporting. Results. The study proved that the transition to automated data collection due to the high proportion of unstructured information in the field of sustainable development has high potential. It is substantiated that artificial intelligence acts as a tool for ensuring the principle of materiality, allowing companies to filter data sets in accordance with the requirements of investors and regulators. It is determined that the integration of intelligent platforms allows to level the shortage of qualified personnel by automatically mapping indicators and generating narrative parts of reports. It is found that the implementation of such technologies in Ukraine has a solid infrastructure basis due to the development of the iXBRL reporting format. The challenges associated with algorithmic bias and the complexity of data verification in periods of high geopolitical turbulence are analyzed. Conclusions. Sustainable development reporting is evolving into a strategic management tool that requires high-tech support. The use of artificial intelligence ensures not only compliance, but also creates real economic value through resource optimization. For the successful adaptation of Ukrainian companies to European requirements, it is necessary to develop flexible architectures of intelligent systems that are capable of supporting the concept of dual materiality. Further development of the industry requires the creation of transparent verification algorithms to confirm the reliability of non-financial indicators and protect against reputational damage.