How will AI text generation and processing impact sustainability reporting? Critical analysis, a conceptual framework and avenues for future research

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Title

How will AI text generation and processing impact sustainability reporting? Critical analysis, a conceptual framework and avenues for future research

Content partner

The University of Auckland Library

Collection

ResearchSpace@Auckland

Description

Purpose The ability of generative artificial intelligence (AI) tools such as ChatGPT to produce convincing, human-like text has major implications for the future of corporate reporting, including sustainability reporting. As the importance of sustainability reporting continues to grow, this study aims to critically analyse the benefits and pitfalls of automated text generation and processing. Design/methodology/approach This study develops a conceptual framework to delineate the field, assess...

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Format

Research paper

Research format

Journal article

Date created

2023-01-01

Creator

de Villiers, Charl / Dimes, Ruth / Molinari, Matteo

URL

https://hdl.handle.net/2292/66712

Related subjects

35 Commerce, Management, Tourism and Services / 3507 Strategy, Management and Organisational Behaviour / Social Sciences / Science & Technology / Life Sciences & Biomedicine / Business, Finance / Green & Sustainable Science & Technology / Environmental Studies / Management / Business & Economics / Science & Technology - Other Topics / Environmental Sciences & Ecology / Sustainability reporting / Artificial intelligence (AI) / ARTIFICIAL-INTELLIGENCE / CORPORATE / ACCOUNTABILITY / ADOPTION / MEDIA / 14 Economics / 15 Commerce, Management, Tourism and Services / 16 Studies in Human Society / 38 Economics / 44 Human society

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