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

Emilie Bonhoure Bawack (), Konan A. Seny Kan () and Ransome Epie Bawack ()
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Emilie Bonhoure Bawack: Audencia Business School (France, Nantes)
Konan A. Seny Kan: EM - EMLyon Business School
Ransome Epie Bawack: Audencia Business School (France, Nantes)

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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.

Keywords: Sustainable finance; Sustainable accounting; TOE framework; Knowledge creation; Bibliometric analysis (search for similar items in EconPapers)
Date: 2026-03-06
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Published in Information Systems Frontiers, In press, pp.32. ⟨10.1007/s10796-026-10694-7⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05596570

DOI: 10.1007/s10796-026-10694-7

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