ULOGA VJEŠTAČKE INTELIGENCIJE U IZVJEŠTAVANJU O ODRŽIVOSTI POSLOVANJA
THE ROLE OF ARTIFICIAL INTELLIGENCE IN BUSINESS SUSTAINABILITY REPORTING

Author(s): Branko Krsmanović
Subject(s): Business Economy / Management, Economic development, Accounting - Business Administration, ICT Information and Communications Technologies
Published by: Finrar d.o.o Banja Luka
Keywords: Artificial Intelligence; Sustainability Reporting; ESG Indicators; Digital Transformation;
Summary/Abstract: The paper discusses questions and seeks answers on how artificial intelligence can be practically used for better reporting on sustainability. In particular, it examines the role of artificial intelligence in data collection, interpreting ESG factors and managing the current regulations. It focuses on practical examples and experiences that represent real benefits - faster processing, more accurate information and more exact presentation of results, instead of focusing on theory only. However, nothing is as simple as it seems - the paper also indicates problems such as ethical dilemma, rules complexity and lack of trained individuals. Therefore, the special emphasis is on small enterprises and their ways to reach knowledge and tools they need. Finally, it sugests concrete measures that could help companies in wise and resposible use of artificial intelligence, not only for their own growth, but also for the higher goal - sustainable development.

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