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Non-financial reports have gained prominence due to the inability of traditional financial reports to reflect sustainable practices and emerging risks. Thus, the paper aims to explore the transition from traditional financial reporting to global reporting, with the communication of detailed information on sustainability issues. The literature review methodology was carried out to compile and analyze recent articles, databases, and grey literature. The results show an evolution from financial reporting to broader reporting, with aspects that encompass the environmental, social and governance pillars, acronym in English ESG. At the same time, the integration of artificial intelligence into accounting and finance aligns efficiency and sustainability, promoting organizational practices that support transparent electronic reporting and sustainable development goals. This reinforces corporate governance and the construction of a society and education 5.0, centered on innovation and social impact.

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Between Bytes and Best Practices: How AI and Sustainability Are Rewriting Corporate Accounting and Reporting

  • 会议论文

  • 发表日期：

    2026年

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  • Maria C Tavares,
  • Daniel Gomes,
  • Jorge Chicoca,
  • Maria Pinto,
  • Romildo Silva

摘要

Non-financial reports have gained prominence due to the inability of traditional financial reports to reflect sustainable practices and emerging risks. Thus, the paper aims to explore the transition from traditional financial reporting to global reporting, with the communication of detailed information on sustainability issues. The literature review methodology was carried out to compile and analyze recent articles, databases, and grey literature. The results show an evolution from financial reporting to broader reporting, with aspects that encompass the environmental, social and governance pillars, acronym in English ESG. At the same time, the integration of artificial intelligence into accounting and finance aligns efficiency and sustainability, promoting organizational practices that support transparent electronic reporting and sustainable development goals. This reinforces corporate governance and the construction of a society and education 5.0, centered on innovation and social impact.