AI and Data Analytics in Sustainable Financial Reporting and ESG Disclosure: A Systematic Literature Review

Vilchez Olivares P.A.; Astorga De La Cruz B.J. · Sustainability (Switzerland) (2026) · DOI: 10.3390/su18115393

Resumen

Expanding ESG disclosure mandates under the Corporate Sustainability Reporting Directive (CSRD) and the International Sustainability Standards Board (ISSB) have driven rising demand for artificial intelligence (AI) and data analytics capable of supporting sustainability reporting and verification at scale. Nevertheless, the scholarly literature remains dispersed across discrete disciplinary fields—natural language processing, machine learning, auditing, and regulatory compliance—with limited integrative synthesis. To address this gap, the present study conducts a PRISMA 2020-compliant systematic review of 45 peer-reviewed articles indexed in Scopus and published between 2020 and 2025. The methodology combines bibliometric mapping through VOSviewer with qualitative thematic content analysis. Findings document a rapidly expanding field exhibiting a compound annual growth rate of 91.9%. Four principal thematic dimensions emerge: (i) NLP and text mining for ESG disclosure analysis; (ii) machine learning for ESG scoring and corporate performance; (iii) AI-enabled ESG assurance, auditing, and governance; and (iv) regulatory frameworks and the digital transformation of sustainability reporting. The evidence indicates that AI is progressively reshaping ESG disclosure from a largely narrative and self-reported practice into a data-driven, independently verifiable transparency system. These developments carry substantive implications for regulators, corporate practitioners, assurance providers, and investors seeking to strengthen the reliability and comparability of sustainability disclosures.

Instituciones: Universidad Nacional Mayor de San Marcos; Universidad del Pacífico