Artificial intelligence in business decision making under ESG criteria a systematic literature review

Vásquez-Correa J.L. · Discover Environment (2026) · DOI: 10.1007/s44274-026-00907-w

Resumen

This paper examines 119 articles from the SCOPUS database using a systematic search of scientific publications related to the influence of AI on sustainable business decision-making (decisions that incorporate environmental, social and governance—ESG). The results demonstrate that AI is currently applied primarily in process optimization, simulations and predictive models, automated reporting and auditing, stakeholder management, product innovation, and approaches to the circular economy. Furthermore, it is evident that the most documented benefits of these applications are reduced operating costs, lower emissions, improved predictive accuracy, positive engagement, enhanced transparency, and improved energy efficiency. The conclusion is that AI can be considered a powerful catalyst for integrating sustainability principles into corporate decision-making. © The Author(s) 2026.

Instituciones: Universidad Privada del Norte