ESG Reporting as a Core Managerial Competence in the Age of AI.
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F26%3A0201126" target="_blank" >RIV/00216305:26510/26:0201126 - isvavai.cz</a>
Result on the web
<a href="http://www.sgem.org" target="_blank" >http://www.sgem.org</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
ESG Reporting as a Core Managerial Competence in the Age of AI.
Original language description
Sustainability reporting requires organizations to collect, verify and communicate environmental information with a high degree of accuracy. This study examines ESG reporting as a managerial competence and analyses how artificial intelligence supports transparency in environmental data interpretation. A structured search in Scopus and Web of Science identified 368 publications. The literature shows variation in the quality of environmental disclosures and increasing use of AI tools such as natural language processing to detect inconsistencies and selective reporting. To complement these findings, a short survey among professionals involved in ESG reporting was conducted. The results indicate uneven familiarity with ESG regulations, gaps in data validation and inconsistent coverage of environmental topics. AI can support more reliable reporting, but its value depends on explainability and the competencies of managers who interpret AI generated insights. The study highlights the need for capability development in data literacy, environmental understanding and responsible use of AI. Implications for practice and future research directions are discussed.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50200 - Economics and Business
Result continuities
Project
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Continuities
R - Projekt Ramcoveho programu EK
Others
Publication year
2025
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
International Multidisciplinary Scientific GeoConference SGEM Conference Proceedings
ISBN
978-619-7603-87-3
ISSN
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e-ISSN
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Number of pages
6
Pages from-to
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Publisher name
STEF92 Technology Ltd.
Place of publication
Vienna
Event location
Vienna
Event date
Dec 2, 2025
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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