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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 process...

Environmental, social, and governance (ESG) reporting has evolved from a niche practice to a mainstream business priority across the globe. As companies integrate ESG considerations into corporate strategy and disclosure, cultural factors play a significant role in shaping how sustainability commitments are perceived and implemented. National values, norms, and management practices influence corporate sustainability behavior – for example, whether firms view ESG initiatives as ethical imperatives, compliance exerc...