THE IMPACT OF ARTIFICIAL INTELLIGENCE ON ESG REPORTING AND THE TRANSFORMATION OF ACCOUNTING PRACTICES
Keywords:
Keywords: artificial intelligence (AI), accounting transformation, ESG reporting, sustainability accounting, financial reporting, data analytics, automation in accounting, digital accounting systems, audit and fraud detection, corporate governance, ethical issues in accounting, transparency, machine learning, professional skills development, decision making in accountingAbstract
Abstract: This article examines the impact of artificial intelligence on ESG reporting and its transformative role in modern accounting practices. It explores how AI enhances the quality, accuracy, and transparency of financial and non-financial disclosures while reshaping the responsibilities of accounting professionals. The study analyzes the benefits of AI driven systems, including improved data processing, real time reporting, and advanced analytical capabilities, alongside the emerging challenges related to ethics, data reliability, and regulatory frameworks. Particular attention is given to the evolving role of accountants as strategic analysts and the growing need for interdisciplinary skills that combine accounting knowledge with technological competence.
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