Integrated Reporting and the Use of Artificial Intelligence in Good Corporate Governance: Implications for Financial Reporting Transparency and Sustainable Accountability
Integrated Reporting and the Use of Artificial Intelligence in Good Corporate Governance: Implications for Financial Reporting Transparency and Sustainable Accountability

Summary/Abstract: With interest in good corporate governance (GCG) and transparency and accountability increasing, integrated reporting (IR) and artificial intelligence (AI) are transforming corporate reporting practices. This paper explores the relationship between IR and AI in GCG paradigms through a qualitative empirical inquiry. Ten semi-structured interviews were conducted with board members, audit committee members, senior managers, internal auditors, and sustainability officers of ten manufacturing firms listed on the Jakarta Stock Exchange. Thematic analysis served as the central analytical approach, facilitated by triangulation and member checking to ensure the trustworthiness and dependability of the data. The findings indicate that AI-enabled IR improves data integration, reporting accuracy, and transparency of both financial and non-financial information. The results underscore the necessity of well-functioning governance mechanisms to mitigate ethical risks, algorithmic biases, and accountability challenges associated with AI deployment. At the theoretical level, this study contributes to the IR and GCG literature by empirically situating AI as a governance mechanism rather than merely a reporting facilitator.

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