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ESG REPORTING AS A CORE MANAGERIAL COMPETENCE IN THE AGE OF AI
Abstract
Sustainability reporting requires organizations to collect, verify and communicate environmental information with a high degree of accuracy. This study examines ESG reporting as a managerial competence and analyses how artificial intelligence supports transparency in environmental data interpretation. A structured search in Scopus and Web of Science identified 368 publications. The literature shows variation in the quality of environmental disclosures and increasing use of AI tools such as natural language processing to detect inconsistencies and selective reporting. To complement these findings, a short survey among professionals involved in ESG reporting was conducted. The results indicate uneven familiarity with ESG regulations, gaps in data validation and inconsistent coverage of environmental topics. AI can support more reliable reporting, but its value depends on explainability and the competencies of managers who interpret AI generated insights. The study highlights the need for capability development in data literacy, environmental understanding and responsible use of AI. Implications for practice and future research directions are discussed.
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