AI and Data Analytics in Sustainable Financial Reporting and ESG Disclosure: A Systematic Literature Review
Year: 2026
Type: review
Study design: Systematic Review
Abstract: Expanding ESG disclosure mandates under the Corporate Sustainability Reporting Directive (CSRD) and the International Sustainability Standards Board (ISSB) have driven rising demand for artificial intelligence (AI) and data analytics capable of supporting sustainability reporting and verification at scale. Nevertheless, the scholarly literature remains dispersed across discrete disciplinary fields—natural language processing, machine learning, auditing, and regulatory compliance—with limited integrative synthesis. To address this gap, the present study conducts a PRISMA 2020-compliant systematic review of 45 peer-reviewed articles indexed in Scopus and published between 2020 and 2025. The methodology combines bibliometric mapping through VOSviewer with qualitative thematic content analysis. Findings document a rapidly expanding field exhibiting a compound annual growth rate of 91.9%. Four principal thematic dimensions emerge: (i) NLP and text mining for ESG disclosure analysis; (ii) machine learning for ESG scoring and corporate performance; (iii) AI-enabled ESG assurance, auditing, and governance; and (iv) regulatory frameworks and the digital transformation of sustainability reporting. The evidence indicates that AI is progressively reshaping ESG disclosure from a largely narrative and self-reported practice into a data-driven, independently verifiable transparency system. These developments carry substantive implications for regulators, corporate practitioners, assurance providers, and investors seeking to strengthen the reliability and comparability of sustainability disclosures.
Source: Sustainability
DOI: 10.3390/su18115393
Institution: National University of San Marcos
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: gold
Estimated APC paid: $2,896
OpenAlex ID: W7162503301