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This paper reviews how auditing through the application of artificial intelligence (AI) can be used to improve environmental, social, and governance compliance and build climate-resilient economies. It suggests an integrative AI-based auditing (AIAUD) model that seeks to enhance fraud detection, cost-efficiency, alignment of governance, and sustainable performance with special focus on carbon reduction, ethical conduct, and resiliency of supply chains. The outcomes obtained with the help of PLS-SEM, using 60 experts and 120 cross-sector cases reveal that AI auditing has a strong positive impact on sustainable performance (b = 0.72, p < 0.001), with the ESG governance partially mediating financial resilience and risk management. The results suggest that ESG technologies based on AI are more effective than traditional approaches in compliance (40–58%), although they present factors of algorithmic bias and energy use. Irrespective of constraints associated with sample size and cross-sectional design, the study offers useful information on explainable AI, ethical governance, and sustainability performance monitoring, and recommends longitudinal and sector-specific research in the future.

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Green Technology and AI for Climate-Resilient Economies: Mathematical Modeling and Audit of Green Finance, Water–Energy Symbiosis, Intelligent Sustainable Logistics, and Knowledge-Driven Innovation

  • 会议论文

  • 发表日期：

    2026年

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  • Mustapha Khiati,
  • Samia Jirari,
  • Khaoula Outaaza,
  • Nahid Alaamri,
  • Naima Tiouiti,
  • Lamyaa Moulad‏,
  • Hajar El-Mahdad,
  • Mkik Marouane

摘要

This paper reviews how auditing through the application of artificial intelligence (AI) can be used to improve environmental, social, and governance compliance and build climate-resilient economies. It suggests an integrative AI-based auditing (AIAUD) model that seeks to enhance fraud detection, cost-efficiency, alignment of governance, and sustainable performance with special focus on carbon reduction, ethical conduct, and resiliency of supply chains. The outcomes obtained with the help of PLS-SEM, using 60 experts and 120 cross-sector cases reveal that AI auditing has a strong positive impact on sustainable performance (b = 0.72, p < 0.001), with the ESG governance partially mediating financial resilience and risk management. The results suggest that ESG technologies based on AI are more effective than traditional approaches in compliance (40–58%), although they present factors of algorithmic bias and energy use. Irrespective of constraints associated with sample size and cross-sectional design, the study offers useful information on explainable AI, ethical governance, and sustainability performance monitoring, and recommends longitudinal and sector-specific research in the future.