The Role of AI and Blockchain in Enhancing ESG Reporting, Financial Transparency, and Corporate Governance
摘要
This study investigates the transformative impact of Artificial Intelligence (AI) and blockchain technologies on Environmental, Social, and Governance (ESG) reporting, focusing on their implications for financial reporting, risk management, and corporate governance. As ESG considerations become integral to investment strategies and regulatory compliance, challenges like standardization difficulties, greenwashing, and accountability gaps persist. This study employs a mixed-methods research design, combining quantitative data analysis and qualitative case studies from companies like EnerSys, Unilever, Patagonia, Microsoft, and JPMorgan Chase. The findings demonstrate that AI and blockchain significantly improve reporting efficiency, data accuracy, and financial performance. These technologies not only enhance transparency but also strengthen risk management and corporate governance, offering substantial business value in today’s rapidly evolving regulatory landscape.