ARTIFICIAL INTELLIGENCE USAGE IN SUSTAINABILITY REPORTING

Abstract

Sustainability reporting, which enables the disclosure and measurement of information regarding businesses' environmental, social, and economic activities, policies, and risks, aims to enhance trust and transparency between businesses and their stakeholders. In this context, the accuracy and reliability of the information included in sustainability reporting gain significance for sustainable production and, more importantly, for a sustainable world. At this point, artificial intelligence, which is increasingly integrating into all aspects of our lives, is expected to contribute to the accuracy and reliability of the information that businesses need for sustainability practices and reporting, as well as the information they disclose to their stakeholders. This study aims to identify the potential contributions of artificial intelligence applications to the sustainability reporting process and the possible challenges that may arise from their use in the future. It has been concluded that while artificial intelligence will contribute to the sustainability reporting process by collecting, analyzing, and reporting data more efficiently, accurately, and transparently, it will also bring potential challenges, such as ensuring that the data is accurate, impartial, and complete, and considering ethical issues related to how artificial intelligence technology is used and its potential impacts on society and the environment.