1+ Best ESG Research Papers & Studies

AI and Data Analytics in Sustainable Financial Reporting and ESG Disclosure: A Systematic Literature Review

This research paper examines how artificial intelligence (AI) and data analytics are transforming sustainability reporting and ESG disclosure practices. Reviewing 45 peer-reviewed studies published between 2020 and 2025, the research explores applications of natural language processing, machine learning, automated assurance, and regulatory compliance technologies. It highlights opportunities to improve ESG data transparency, reporting accuracy, and verification while addressing technological and governance challenges.