Traces of Artificial Intelligence In Sustainability Reporting: A Bibliometric Analysis.

Öz

Sustainability has become a strategic approach requiring businesses to be evaluated not only by their financial performance but also by their environmental, social, and governance (ESG) responsibilities. Artificial intelligence (AI), through its contributions to data analytics, decision-support mechanisms, and automation processes, supports organizations in achieving their sustainability goals. This study examines the relationship between sustainability reporting and AI technologies using a bibliometric analysis. A total of 620 publications indexed in the Web of Science database between 2000 and 2025 were analysed; keyword co-occurrences such as sustainability reporting, artificial intelligence, machine learning, deep learning, natural language processing, ESG reporting, corporate sustainability, and big data analytics were visualized through VOSviewer. The findings indicate that the integration of AI into sustainability reporting remains limited but is steadily developing.

Anahtar Kelimeler

• Sustainability Reporting
• Artificial Intelligence
• Machine Learning
• Deep Learning
• Natural Language Processing

Etik Beyan

This study was prepared in accordance with research publication ethics and there are no conflicts of interest. No financial support was received for this study.

Bibliyometrik Yöntemle Sürdürülebilirlik Raporlamasında Yapay Zeka İzleri

Öz

Sürdürülebilirlik, işletmelerin finansal performanslarının yanı sıra çevresel, sosyal ve yönetişim (ESG) sorumluluklarıyla değerlendirilmesini gerektiren stratejik bir yaklaşımdır. Yapay zekâ (YZ) ise veri analitiği, karar destek ve otomasyon süreçleriyle işletmelerin sürdürülebilirlik hedeflerine katkı sağlamaktadır. Bu çalışma, sürdürülebilirlik raporlaması ile YZ teknolojileri arasındaki ilişkiyi bibliyometrik yöntemle incelemektedir. Web of Science veri tabanında 2000–2025 yılları arasında yayımlanan 620 yayın analiz edilmiş; sustainability reporting, artificial intelligence, machine learning, deep learning, natural language processing, ESG reporting, corporate sustainability, big data analytics gibi anahtar kelimelerin eşzamanlılık yapıları VOSviewer ile ortaya konmuştur. Bulgular, YZ’nin sürdürülebilirlik raporlamasına entegrasyonunun sınırlı ancak gelişmekte olduğunu göstermektedir.

Anahtar Kelimeler

• Sürdürülebilirlik Raporlaması
• Yapay Zeka
• Makine Öğrenmesi
• Derin Öğrenme
• Doğal Dil İşleme

Etik Beyan

Bu çalışma hazırlanırken araştırma yayın ve etiğine uyulmuş olup, herhangi bir çıkar çatışması bulunmamaktadır. Çalışma için finansal destek alınmamıştır.

Kaynakça

1. Agrawal, A., Gans, J. S., & Goldfarb, A. (2019). Artificial intelligence: the ambiguous labor market impact of automating prediction. Journal of Economic Perspectives, 33(2), 31-50.
2. Donthu, N., Kumar, S., Mukherjee, D., Pandey, N., & Lim, W. M. (2021). How to conduct a bibliometric analysis: An overview and guidelines. Journal of Business Research, 133, 285–296. https://doi.org/10.1016/j.jbusres.2021.04.070
3. European Parliament. (2023). What is artificial intelligence and how is it used? https://www.europarl.europa.eu/news/en/headlines/society/20200827STO85804/what-is-artificial-intelligence-and-how-is-it-used
4. Kocmanova, A., Nemecek, P. & Docekalova, M. (2012). Environmental, social and governance (ESG) key performance indicators for sustainable reporting, 7th International Scientific Conference “Business and Management 2012”, 085.
5. Kolbjørnsrud, V., Amico, R., & Thomas, R. J. (2016). How artificial intelligence will redefine management. Harvard business review, 2(1), 3-10.
6. Nielsen, C. (2023). ESG reporting and metrics: From double materiality to key performance indicators. Sustainability, 15(24), 16844. https://doi.org/10.3390/su152416844.
7. Schmidpeter, R., & Altenburger, R. (Eds.). (2023). Responsible Artificial Intelligence: Challenges for Sustainable Management. Springer International Publishing. https://doi.org/10.1007/978-3-031-09245-9
8. Sultana, S., Zulkifli, N., & Zainal, D. (2018). Environmental, social and governance (ESG) and investment decision in Bangladesh. Sustainability, 10(6), 1831.

9. Van Wynsberghe, A. (2021). Sustainable AI: AI for sustainability and the sustainability of AI. AI and Ethics, 1(3), 213–218. https://doi.org/10.1007/s43681-021-00043-6
10. Zeng, H., Li, R. Y. M., & Zeng, L. (2022). Evaluating green supply chain performance based on ESG and financial indicators. Frontiers in Environmental Science, 10, 982828. https://doi.org/10.3389/fenvs.2022.982828.
11. Zhao, J., & Gómez Fariñas, B. (2023). Artificial Intelligence and Sustainable Decisions. European Business Organization Law Review, 24(1), 1–39. https://doi.org/10.1007/s40804-022-00262-21.