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2023 | OriginalPaper | Chapter

5. Artificial Intelligence and Environmental, Social and Governmental Issues: A Current Perspective

Authors : Jonathan Fluharty-Jaidee, Presha Neidermeyer

Published in: Handbook of Big Data and Analytics in Accounting and Auditing

Publisher: Springer Nature Singapore

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Abstract

This chapter analyses the potential impact of Artificial Intelligence on the opportunities to measure ESG, and the climate in which regulations of ESG disclosures are being set. To date, while many ratings agencies provide estimates of overall corporate ESG scores, the scoring systems lack accuracy. Several problems with the current ESG rating approach are identified and the prospect of using Artificial Intelligence to resolve them is discussed. In concluding the chapter, the use of Artificial Intelligence to predict deficient sustainability reporting practices caused by behavioral issues relating to incentives to improper sustainability reporting is identified.

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previous chapter Prediction of Controversies and Estimation of ESG Performance: An Experimental Investigation Using Machine Learning

next chapter Sweet Spots or Dark Corners? An Environmental Sustainability View of Big Data and Artificial Intelligence in ESG

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Title: Artificial Intelligence and Environmental, Social and Governmental Issues: A Current Perspective
Authors: Jonathan Fluharty-Jaidee
Presha Neidermeyer
Publisher: Springer Nature Singapore
Book: Handbook of Big Data and Analytics in Accounting and Auditing
Print ISBN: 978-981-19-4459-8

Electronic ISBN: 978-981-19-4460-4

Copyright Year: 2023
DOI: https://doi.org/10.1007/978-981-19-4460-4_5

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