Artificial Intelligence and Environmental, Social and Governmental Issues: A Current Perspective

Jonathan Fluharty-Jaidee () and Presha Neidermeyer ()
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Presha Neidermeyer: West Virginia University

Chapter Chapter 5 in Handbook of Big Data and Analytics in Accounting and Auditing, 2023, pp 89-103 from Springer

Abstract: Abstract This chapter analyses the potential impact of Artificial Intelligence on the opportunities to measure ESG, and the climate in which regulations of ESG disclosures are being set. To date, while many ratings agencies provide estimates of overall corporate ESG scores, the scoring systems lack accuracy. Several problems with the current ESG rating approach are identified and the prospect of using Artificial Intelligence to resolve them is discussed. In concluding the chapter, the use of Artificial Intelligence to predict deficient sustainability reporting practices caused by behavioral issues relating to incentives to improper sustainability reporting is identified.

Keywords: Sustainability Reporting; ESG Ratings; Artificial Intelligence; Reporting Standards; Fraud Detection; Measurement Error (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-981-19-4460-4_5

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DOI: 10.1007/978-981-19-4460-4_5

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